Personalen är företagens viktigaste tillgång är ett vanligt förekommande uttryck och kompetens anses idag utgöra en förutsättning för goda resultat och framgång (Björklund & Holmqvist, 1999; Johansson & Johrén, 2011). Det kan dock vara svårt att konkretisera ökade kunskaper i samband med utbildning, vilket kräver en diskussion angående hur verksamheten och medarbetare påverkas. Få organisationer har idag strukturerade system att spåra och upptäcka det värde och de positiva effekter som en investering i kompetensutveckling kan medföra (Chong et al., 2000). GKN Aerospace Sweden AB arbetar aktivt med ett utbildningsverktyg för kompetensutveckling som benämns "Training Days". Syftet med dessa utbildningsdagar är att med hjälp av interna lärare utbilda personalen för att höja kompetensnivån och för att uppmuntra till kunskapsutbyte.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

Humankapital har ökat i betydelse då allt fler företag har blivit så kallade kunskapsföretag, vilka inriktar sig på att skapa värde genom att endast erbjuda personalens kunskap, kompetens och erfarenhet. Humankapitalet menar forskare, är en tillgång för företaget och borde därför också redovisas som en sådan, precis som företagets andra tillgångar. Dock får inte humankapital i dagens läge tas upp som en tillgång i den finansiella rapporten. Det redovisas därför ofta frivilligt av företagen i hållbarhetsredovisningar. Kunskapsföretagen borde enligt forskare vara de som redovisar absolut mest information om sitt humankapital, då det är företags viktigaste tillgång.

Blood sampling is one of the most important diagnostic tools in veterinary medicine, and this is also true for avian medicine. A properly collected and handled venous sample can be used for serology, biochemistry and electrolyte analysis, as well as for blood smears, packed cell volume and cell differentiation. Caring for sick birds is a challenge for all veterinary staff. Many birds are easily stressed individuals, and to a very ill bird a big increase in stress level can even be fatal. Avian patients who are presented in a veterinary clinic are often in a poor condition, and blood sampling is an invasive procedure that can cause stress to the patient.

Background: The design industry is relatively immature in Sweden but large on the international market, where companies have used services from industrial design firms for a long time. Companies incresignly realise that design is an efficient mean to gain competitive advantages on the market. Several design companies fancy growth and to receive a wider market share to expand on the international market. One of them is Design Communicaton who has made a couple of acquisitions, to receive wider comptences and to cover different segments. That has lead to an increased brand portfolio with different subbrands, which can be complicated to handle efficiently in the internal and external communication.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

EN BILD SÄGER MER ÄN TUSEN ORD? Idag finns det gott om studier som behandlar området digital kommunikation. Det är ett omfattande ämne och det har forskats mycket inom det. Det finns massvis med litteratur och vetenskapliga artiklar som beskriver olika digitala kommunikationstekniker. Studeras dessa inses det ganska fort att de håller en hög och komplex nivå.

With a changing climate, we can expect higher temperatures and more precipitation in Sweden.As the temperature increases, new weed species are expected to migrate in from more southerlylatitudes, resulting in requests for new techniques for weed control. In addition, we might see agreater number of weed species and higher biomass production due to increased concentrationof CO2 in the atmosphere.Increased understanding of the biology of specific weed species will become more importantin future weed control. This will help to control the weeds more efficiently. Higher prices onpesticides and a public demand for reduced use of pesticides make growers more inclined to usemechanical weed control on a larger scale and to a greater extent prevent weed establishmentbefore sowing. A well-planned crop rotation is the most important preventive measure, whichmight also include delayed sowing, and dark harrowing and sowing.Research takes place on many levels within the weed area and several alternative methodsare being developed.

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Sveriges Radio stores their data in large archives which makes it hard to retrieve specific information. The sheer size of the archives makes retrieving information about a specific event difficult and causes a big problem. To solve this problem a more consistent use of metadata is needed. This resulted in an investigation about metadata and keyword genera-tion.The appointed task was to automatically generate keywords from transcribed radio shows. This included an investigation of which systems and algorithms that can be used to generate keywords, based on previous works.

Spotify is a music service that offers on-demand streaming and is available in several countries worldwide. As the company and the interest for it grows, more and more parties are involved and those involved, including the record labels want to control and get an overview of their products. They want to be able to see, for example, when a product is available on Spotify and in which countries.Spotify is in May 2013 in process of developing a to be used by administrators on Spotify in order to meet the record labels with the information requested. The new software intends being used by administrators but also by the record labels so that they will be able to overview their products availability.We were asked by one of the developers to conduct user interviews and tests to result in a design proposal on how the display page of information about a product could be visualized more clearly so that it suits both record labels and employees at Spotify. The results of our contextual interviews were translated into a prototype with two display pages.

In the year 2007 the Swedish National Heritage Board released directions for how the contractarchaeology in Sweden should carry out their work. These directions stressed that a differentapproach to the archaeological finds should be used ? that would lead to a higher degree ofselection than before. The purpose of this essay is to find the reason why this change indirections occurred, and this is done by a study of the history of the rescue archaeology inSweden. The other purpose of this essay is to examine if the excavation strategies inarchaeological excavation reports from different times, correlates with the general guidingprinciples for the contract archaeology in Sweden of that time.There are several reasons why the change in directions occurred, but it seems as the mainreasons are practical.

An analysis of a specific application of anaerobic wastewater treatment at a pulp and board mill, Stora Enso Skoghall, was carried out. A literature study was done and effluent wastewater from CTMP pulp production was analyzed. The analysis consisted of a broad constituent analysis and an anaerobic treatment trial. Results from these test where used to calculate the treatment effectiveness and resulting energy potential at the mill.The literature study and constituent analysis showed that toxicity of the water to be treated, due to wood extractives and sulphur content, was of concern. Detoxification chemicals targeting these constituents where used in the anaerobic treatment trial.