BAKGRUND Sjukfrånvaro är och kommer alltid att vara ett problem för företagen då den ärsvårt att undvika. Dock läggs relativt lite tid på att identifiera kostnaderna bakom sjukfrånvaro och då framförallt den kortsiktiga. Kortsiktig sjukfrånvaro orsakar mer kostnader för företaget än vad de flesta kanske tror då företaget måste kompensera den sjuka anställda om han eller hon är frånvarande.PROBLEMFORMULERING Hur kan man mäta ett företags kostnader för kortsiktig sjukfrånvaro?SYFTE Syftet med denna uppsats är att med empiriskt material och valda teorier beskriva hur man kan mäta kostnader för sjukfrånvaro i ett företag. Uppsatsen syftar att generera en kostnadsmätning gällande korttidssjukfrånvaron hos det studerade företaget.METOD Studien har genomförts med en kvalitativ forskningsmetod.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

De senaste decenniernas ökade globalisering och konkurrensutsättning har inneburit högre krav på styrmetoder hos såväl privata som offentliga organisationer. Innes & Mitchell (1990) har utvecklat en modell för förändringar i styrmetod (på engelska management accounting change) som Cobb, et al. (1995) och Kasurinen (2002) sedan vidareutvecklat. Denna modell beskriver vad som på företagsnivå driver förändring i styrmetod och vilka barriärer som organisationen måste övervinna för att lyckas med förändringen. Offentliga organisationer styrs ofta av andra mål än privata organisationer vars mål många gånger är att tjäna pengar.

Ten cows suffering from displacement of abomasum (DA) were treated with two different electrolytesolutions. The DA cows showed symptoms typical for the disease. Four out of 10 cows had a metabolic alkalosis and two a metabolic acidosis. The cows were mildly hypocalcemic, and 9 out of 10 were mildly to moderately hypokalemic. Six out of 10 cows showed muscle fasciculations.

Apotekssektorn omreglerades 2009 och Apoteket AB miste genom detta ensamrätten till att sälja läkemedel. En ny konkurrens har för Apoteket AB bidragit till en förändrad situation som inneburit att nya krav ställts både på företaget och på dess personal.Denna studie syftar till att undersöka Apoteket ABs verksamhet, efter omregleringen av apotekssektorn, med fokus på företagets personalstyrning. Undersökningen riktar sig mot hur företaget vill att deras anställda ska arbeta för att attrahera och behålla kunder. Vidare har ändamålet varit att ta reda på företagets tillvägagångsätt för att implementera detta arbetssätt i verksamheten, samt att ta reda på hur de kontrollerar att det nya arbetssättet bibehålls. För att undersöka detta har datamaterial från sju intervjuer, tre av Apoteket ABs årsredovisningar samt tjugo rekryteringsannonser analyserats.Studiens teoretiska utgångspunkt är Hochschilds (1983) teori om emotional labor, vilken handlar om hur serviceinriktade organisationer använder sig av medarbetares känslor och emotioner som en resurs.

Microproduction, also called distributed generation, is something that has become more and more popular in the electric grid. Microproduction can however lead to unacceptable performance if several units are installed in the same low voltage network. It is therefore good to know a limit where the performance of the low voltage network becomes unacceptable based on given parameters. This limit is usually called hosting capacity.In this report the hosting capacity with respect to voltage and current have been studied in three low voltage networks which are located in Falu Elnäts concession area. This has been done by simulations in a GIS-program where critical times of the grid have been simulated.

Introduction: Basic Body Awereness Therapy (BBAT) is a treatment developed to treat different kinds of psychiatric diagnoses, but also to prevent the emergence of any other unhealthy conditions. The treatment is aimed to increase the body control and conscious breathing but also requires mental awareness.Aim: The aim of this study is to, based on social cognitive theory, describe patients' experiences of BBAT performed as group therapy.Method: The study design was qualitative with an inductive approach. Five people were interviewed after a BBAT group treatment in primary care. The data was collected by individual interviews with semi-structured questions and the interviews were analysed by qualitative content analysis.Result/Conclusion: The participants experienced increased body awareness and implemented BBAT strategies even though the treatment frequency was insufficient. BBAT was described as helpful used to regulate intensity level, stress management and facilitate breathing.

Sjo?farten sta?r idag info?r allt stra?ngare miljo?krav. Fo?r att uppna? miljo?va?nligare resultat har allt fler rederier bo?rjat se sig om efter ett miljo?va?nligare bra?nsle. O?stersjo?n a?r ett stort handelsomra?de da?r striktare krav fra?n SECA tra?der i kraft den 1 januari 2015.

The dairy cow?s ability to resume estrus after calving and to conceive is affected by their metabolic status after calving. For high yielding cows there is a high risk that the feed intake will not be sufficient to cope with the increased energy demands after calving, and the cow will end up in a state of negative energy balance. Energy balance can be measured in various ways, for example by body condition score or by plasma concentration of several metabolic hormones and metabolites. After calving, endocrine pathways stimulate tissue mobilization; insulin signaling is blocked, the concentration of insulin-like growth factor-1(IGF-1) and leptin decreases, and the concentration of growth hormone (GH) increases.

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.

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 which research had been done on dietary supplements for dogs suffering from osteoarthrosis. The main questions the author wanted answers to were ?Is there evidence in the research that dietary supplements for dogs with osteoarthritis have effect in such a way that quality of life is increased in these animals??, ?are there any contraindications regarding dietary supplements?, ?who is responsible for the control of safety on dietary supplements for dogs in Sweden? and ?what kind of advice would I give to dogowners about dietary supplements?. To be able to answer these questions the author conducted a literature study of the recent research on dietary supplements for OA in dogs. The results showed that despite the lack of research in this field, some promising research has been done on multiple different supplements.

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..

Abuse of alcohol is one of the biggest problems that society faces today. There are between three and four hundred thousand abusers in Sweden. In addition there are about three hundred thousand over consumers. The government bill proposed in 1977 gave the labour market most of the responsibility to solve the problem. They thought a meaningful job and a spirit of community were the most important factors to decrease abuse of alcohol and social rejection.

For a long time the Swedish forests were used by the landowner?s mainly for providing wood to the household itself. The wood was not, to a greater extent, considered a product to be sold. During the 1800s the industrial era led to a demanding need for wood in the industry and thus the use of forest, forest production kicked off. The forest production was not regulated by law, which led to a differentiated forest production over the whole country without consideration of re-growth.