This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

!is began as a product design challenge, which stipulated broadlythat the designer be ?inspired by a subject?, whose ideas would leaddown a path of product idea evolution. From there, the goals forthe end-product would undergo rigorous revisions, re-de#nitionand re#nement. !e end-product itself would be the result of anentire thinking process.!e subject I have chosen is: Time. I want to challenge and evenalter our conventional sense of time, using principles ofdesign.

At first glance, the group CEO's (koncernchefens) legal position looks easy. It is the CEO?s responsibility to lead and make decisions on matters which affect the entire group, all while defending the company?s best interests. However, when one looks closely at how the Companies Act (Aktiebolagslagen) regulates how a company should organize itself, as well as the options available to manage the group, one rea-lizes that simply appointing a group CEO does not necessarily make the company compatible with the Companies Act. A group CEO threatens to reduce both the Board and CEO's legal administrative districts which are not in accordance with legal and commercial principles.In order to introduce a group CEO it requires a detailed investigation of the group's legal relationships.

Organic animal husbandry has received a lot of criticism lately. The aim of this literature review was to examine if the rules and principles of organic pig farming give better or worse welfare in comparison to the conventional systems in Sweden. Health, physiology and behaviour have been used as indicators of welfare in this study. This is due to the importance of using more than one indicator in welfare assessments. Studies have shown that organic pigs have more remarks on joints when slaughtered, but these remarks can be reduced by vaccination against erysipelas.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

The aim of this study was to examine, in the work against bullying how collaboration between the school counselor and other professions is described by the different professions within the student health team as well as how they describe that the different competencies involved in such teams shapes problem definitions and solutions. The student health (swedish- elevhälsoteamet) team of which the study is based on consists of different professions such as school counselors, school nurses, special education teachers, school psychologists and school principles. We have interviewed representatives of all the above mentioned professions with the exception of school psychologists using a qualitative research design. In this study we have chosen to focus on two student health teams from two different primary schools located in a middle-sized municipality in southern Sweden. We have analysed the results using new institutional theory and the terms domain and power. The main conclusion of the study is that school counselors themselves feel they have a specific knowledge regarding bullying but have difficulties in capitalizing on it while collaborating with the other professions in the student health team.

Due to the wide usage of different databases administrated by the Swedish government to keep control over its citizen?s the issue has arisen concerning if this information is subject for other purposes then originally acknowledged. Executives induced in recruitment for labour has over the years extended their need for information accumulated by these systems. Especially data from the criminal records registry are now being used as a normal step in the employment process among a vastly growing spectrum of enterprises and businesses all over the country. This thesis aims to illuminate the subject by grasp to what extent the described behaviour can be considered legally accepted according to the law or if these actions are inflicting with the foundational juridical principles that has to be ensured by the Swedish government due to our constitutional law.A strict jurisprudential method has been applied throughout the entire thesis to ensure the reliability of the results. The diversity of sources has gently been put together to assure the overall quality.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

The purpose of this master?s thesis is to examine how comics, here defined as a combination of text and images, are handled by the libraries in regards to subject analysis, classification and indexing. A comparative approach has been used in this study. First, common practices, methods and theories concerning subject analysis developed for documents consisting of text or images are presented. Then the current systems at two special libraries, specializing in comics and consequently dealing with both text and images, are examined and related to the above mentioned practices, in order to discover differences and similarities.

For any animator either working in stop-motion or 3D-animation the knowledge of the first animation techniques are most important. For it is based on these principles that animation today can create such vibrant characters. With the extreme development 3D-animation has undergone the last twenty years it is easy to lose track of the old ways. But with this thesis a hope to show that it is these old ways that will take animation to its next stage. My aim with this thesis is to find out if it is possible to identify the characteristic features of stop-motion and apply these onto 3D-animation with purpose to create a more expressive style of animation.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Förändringar sker i alla typer av organisationer och är ofta en svår uppgift att genomföra eftersom det är en komplicerad process som påverkar alla individer i en organisation och de behöver i sin tur skapa mening och förståelse av förändringen. Lagen om offentlig upphandling är den lag som reglerar hur kommuner hanterar upphandlingar och det är denna lag som ligger till grund för den studerade kommunkoncernens förändringsarbete med att byta affärssystem. Syftet med denna studie är att öka förståelsen för institutionella mekanismer och anställdas meningsskapande processer under ett förändringsarbete i en kommunkoncern. Syftet är även att identifiera viktiga faktorer vid en förändring samt att utveckla en analysmodell för att förstå den process en kommun genomgår i ett förändringsarbete. Förståelsen för institutionella mekanismer och anställdas meningsskapande processer ökas genom institutionell teori och litteraturen om sensemaking samt av de berörda aktörernas upplevelse av förändringsarbetet.

Under senare år har svenska marina enheter deltagit i expeditionära insatser vilket ställer större krav på en fungerande logistik. Uppsatsen handlar om huruvida de amerikanska principerna för logistik är applicerbara på svensk marin logistik.Syftet med uppsatsen är att analysera marin logistik vid en svensk expeditionär fartygsinsats, samt att studera om logistiken under de marina insatserna i Libanon och Adenviken överensstämde med teorin om marin logistik.En deduktiv metod har används i uppsatsen där de sju amerikanska principerna har fungerat som teori och analysverktyg avseende logistiken vid svenska korvettinsatser. Fallstudierna baseras på rapporter och artiklar vilka behandlar två olika korvettinsatser. Den första insatsen är det svenska deltagandet i UNIFIL och den andra är EUNAVFOR:s Operation Atalanta.Resultatet visar att nästan samtliga principer går att identifiera i båda insatserna. Det fanns också många likheter mellan insatsernas logistikorganisation.

Företag köper tjänster av varandra i allt större utsträckning och tjänster blir allt viktigare för var dag som går, både i Sverige och i Europa. Trots detta är gällande rätt till stor del oklar på tjänstområdet i Sverige. Det finns ingen lag som är tillämplig på tjänster i kommersiella förhållanden. Tjänster är till sin karaktär varaktiga, individualiserade, framtidsbetonade och förtroendeberoende. Detta är något man måste ha i åtanke när man utformar felregler på tjänstområdet.

The frequency of innovative procurement is currently very low in Sweden. Innovative procurement is to procure unknown solutions to a defined problem or need for which it sometimes has not yet been established on the market.  Current Swedish procurement legislation does not prevent innovation procurement, however, it limits official authorities to actively work with innovative companies to develop new solutions. Furthermore, some conflicts arise between the Swedish procurement legislation and the basic principles concerning public procurement developed under EU law, which must be considered in all procurements. Additionally, there is not a specific procurement procedure designed for innovative solutions in the current legislation.On the 15th of January 2014 three new directives on procurement rules were adopted with the general objective to simplify the procurement process and to make the whole system more flexible. A new procurement procedure has also arisen called innovation partnership.