Syfte: Studien har två syften:Att beskriva förekomsten av kategorier och omfattningen av frivillig redovisning om anställda som är relaterad till bolagens sociala ansvar (CSR).Att förklara vilka faktorer som påverkar omfattningen av frivillig redovisning relaterat till anställda. Metod: Då studien har ett förklarande syfte som berör omfattningen av frivillig redovisning om anställda, så har kvantitativa metoder använts och data till studien har samlats in via en kvantitativ innehållsanalys. Studien utfördes på 56 av de 58 bolag som befann sig på Large Cap, Stockholmsbörsen 2012, varav två bolag fick räknas som bortfall på grund av andra redovisningssätt än de övriga. Datat analyserades sedan genom deskriptiv statistik och multipla regressionsanalyser. Resultat & slutsats: Stora bolag på Stockholmsbörsen redovisar frivilligt multipla kategorier information om anställda, men den kategori som generellt används mest är profilinformation om anställda. Den faktor som främst förklarar den frivilliga informationen om anställda är bolagets skuldkvot, men också vilken industrisektor ett bolag tillhör har betydelse. Den teori som främst förklarar frivillig redovisning om anställda är agentteorin. Förslag till fortsatt forskning: I denna studie upptäckte vi att bolag redovisar fler kategorier om anställda än vad vi i vår studie deducerat fram från tidigare forskning.

The European Union is struggling to maintain democracy and tries to increase the participation among the citizens in Europe. The European Citizens? Initiative, ECI, is a platform established by the European Commission to allow citizens to propose new legislation. ?Water and sanitation are a human right! Water is a public good, not a commodity!? is the first ECI that has met the requirements.

 Conclusion:Medical treatment may have a role in platelet count after transfusion. Since the TACSI platelets passed the quality requirements, and the vast majority of patients platelet count increased after TACSI platelet transfusion, the TACSI platelets will replace the old method to produce platelets at the Uppsala University hospital.  Methods: A new approach that pools 8 buffy coats (TACSI platelets) that were separated into 2 units instead of 4-6 buffy coats pooled to 1 unit was investigated in this study. After the platelets were extracted from the buffy coats their quality was controlled and subsequently the platelet product was evaluated in 96 patients. Results: The results showed that 80 % of the platelet units passed the European quality requirements. Further, the platelet count was increased in most patients that received TACSI platelets. Conclusion: Medical treatment may have a role in platelet count after transfusion.

Användbarheten av RPA har varit tvivelaktig i och med minskad användning, vilket beror på att begripligheten och jämförbarheten av nyckeltalet har varit bristfällig. Tillförlitligheten till RPA kan öka efter RR 18:s ikraftträdande, eftersom kraven på en enhetlig beräkningsstandard ökar jämförbarheten. Utvecklingen av RPA har påverkats av olika resultat- och skattebegrepp, vilket har lett till att det inte har funnits någon enhetlig redovisningspraxis. RR 18:s klassificering som en upplysningsrekommendation påverkar dess genomslagskraft. Upplysningskravens begränsade genomslagskraft kan bero på tidigare redovisningstraditioner i företagen, internationell påverkan och avsaknaden av en debatt om nyckeltalets betydelse och användning..

Green public procurement (GPP) can be used as an instrument to reduce carbon dioxide emissions, and consideration of environmental aspects within public procurement is becoming more common in Sweden and internationally. Two product groups that have been pointed out as especially important are transports and electricity, where the opportunities for public purchasers to reduce emissions are relatively large. This paper studies GPP which aims at reducing emissions, primarily of carbon dioxide, through environmental requirements within these two product groups. A theoretical analysis of cost-effectiveness, transaction costs and effects on technological development is performed, followed by a closer study of how these aspects appear in practice within GPP. The results indicate that a cost-effective allocation of reductions between the two product groups is most likely to be attained if the main part of emission reduction is achieved through environmental requirements on electricity. The cost for emission reduction within transports is relatively high, especially for heavy transports. For transportation services, more generally focused requirements on emission reductions could probably give greater environmental gains, but the existence of transaction costs steer the environmental requirements towards more technology specific types.

The use of mobile devices has during the last years expanded and on the market you can see a huge amount of applications. The development of mobile applications differs from traditional systems development since mobility infers that mobile applications can be used in different technological and social contexts. Although previous research has recognized that mobility can present mobile application developers with certain challenges, empirical studies of how problems arise and how they can be handled has thus far been limited. In this study we focused on the requirements engineering process from a development view with the purpose of finding challenges emerging in the development process. The study is based on a qualitative case study that employed semi-structured interviews with both project managers and system developers active in the requirements process.

Denna studie bygger på ett uppdrag av Skellefteå Kraft, innefattande en förstudie som ska skapa underlag för beslut om företagets framtida hållbarhetsredovisning. För att hållbarhetsredovisningen ska bli trovärdig är det viktigt att informationen som kommuniceras är väsentlig, det vill säga fokuserad på de frågor som är mest avgörande för företaget. Studien syftar till att öka förståelsen för vilken information som kan vara väsentlig för företag att redovisa i en hållbarhetsredovisning. Genom en textanalys, en narrativ beskrivning av fallstudiens aktörsgrupper samt utveckling av en analysmodell avses aktörsgruppernas uppfattningar om vad som är väsentlig hållbarhetsinformation kartläggas. Utgångspunkten för den kvalitativa och explorativa fallstudien var ett aktörsorienterat synsätt, vilket genomsyrade arbetet med en intern väsentlighetsanalys.

In this Bachelor's thesis the result from a Delphi study regarding FRBR, performed by Yin Zhang and Athena Salaba in 2007 and published in 2009 ? What is next for Functional Requirements for Bibliographic Records? A Delphi study ? is analyzed by qualitatively interviewing professionals active within the library and information science field in Sweden. The results are compared and possible deviations and adjustments are illuminated and discussed. The purpose of the thesis is to determine the topicality of the Delphi study in 2011 from a Swedish perspective. Conclusions made from the thesis shows that the main areas are still the same, but adjustments regarding the relative order of issues might be needed; primarily a shift of focus from theoretical to practical issues.

A group of two people, Jelena Durkan and Johan von Heideken, have worked together on an assignment from the company August Lundh AB. The company manufactures plastic products for all sizes of catering establishments. The basis for this thesis is a pre-study which shows that many of the users would be more drawn to the plates that the company manufactures, if there was a motif on the plates.This thesis will present the method of application for the motif that best benefits the company, with regard to the requirements placed on the motif, application method and the costs. The group found five relevant methods that were more carefully examined and compared to each other. Those are:Laser engraving, Hot-stamping, Injection molding, In-mould labeling and Pad-printing.The tools that have been used to solve this problem are: Requirement specification, QFD and OEE.

 During our education time, we have heard on several occasions how the high changing rate in the society also influences the education area. That changing process mainly originates from the transform that a school underwent, i.e. the decentralization meaning a delegation of responsibility from a national to local government and the particular school. The main idea that started a changing process goes under the slogan ?a school for everyone?.

Travelling by train has increased during the last decades in Sweden. This has put pressure on the existing infrastructure and has created problems with delays and cancelled departures. The railway is a complex system with mutual dependencies and high vulnerability for disruptions. The situation for the railway system in the Stockholm region is today strained. The capacity is fully used.

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

Requirements Engineering processen, RE-processen, är den tidiga fasen i ett systemutvecklingsprojekt, där RE-processens syfte är att identifiera, verifiera, validera samt dokumentera en mängd krav som ett nytt eller utvidgat system skall konstrueras efter. RE-processen skall mynna ut i en kravspecifikation där de dokumenterade kraven finns samlade.Detta examensarbete behandlar ämnet systemutveckling och fokuserar på konsultföretags metodanvändande under RE-processen. Att fokus ligger på RE-processen beror på att denna fas är den mest kritiska delen i ett systemutvecklingsprojekt.För att få svar på vilka metoder som konsultföretag använder under RE-processen har en intervjundersökning gjorts.Resultatet av undersökningen visar att konsultföretag använder olika metoder under RE-processen. Sättet att använda dem fungerar på ungefär samma sätt med ett aktivt deltagande från kundernas sida. Systemutvecklingsmetoderna är också uppbyggda på liknande sätt med samma synsätt att arbeta efter..

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

The European Union is struggling to maintain democracy and tries to increase the participation among the citizens in Europe. The European Citizens? Initiative, ECI, is a platform established by the European Commission to allow citizens to propose new legislation. ?Water and sanitation are a human right! Water is a public good, not a commodity!? is the first ECI that has met the requirements.