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.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Prioritisation of software requirements is a critical part of the development of software. Whichrequirements and in which order they will be developed is one of the main tasks that requirementprioritisation supports.There are different ways that a requirement prioritisation can be used, for example alone or in agroup and with different methods.The purpose of this report is to map out how you can carry out a requirement prioritisation alonewith different types of prioritisation methods and how you solve the problems that can arise whenprioritisting requirements. This is done by documenting the use of three different types of methodsthat can be execute alone. The methods are "100-dollar test", "Ranking" and "Top-tenrequirements".To be able to prioritise requirements, you need to establish which requirements you shall prioritise.The paper retrieves this information by interviewing stakeholders in the system and analysing theresult of the interviews and the execution of the requirement prioritisation.Three problems arose during that work and I present solutions on these problems. The problemswere 1) equivalent requirements when using the "100-dollar test", 2) low differentiation gradebetween the prioritised requirements in the "100-dollar test" and 3) that the requirements that wereprioritised weren't classified before the prioritisation, which leads to inaccuracies in the resultingprioritisation.The solution to the problems that the paper presents is to increase the amount of distributable unitsin the "100-dollar test" to 1000 per requirement, suggestions of classes of the requirements andthe combination of the methods "100-dollar test" and "ranking" to bypass the equivalentrequirements.The report is written in Swedish.Nyckelord: GoTRIS, requirements retrieval, requirements analysis, Viktoria Swedish ICT,requirements prioritisation, requirements, 100-dollar test, ranking, top 10 requirements..

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

Syftet med uppsatsen är att utvärdera huruvida upplysningsplikt enligt Redovisningsrådets utkast till rekommendation ?Ersättningar till anställda? medför att tillräcklig disclosure angående bonusbaserade pensionsavtal uppnås. Uppsatsen har som utgångspunkt investerarens perspektiv och beslutsanvändbarhetssynsätt. Undersökningens ansats är framförallt normativ. Detta eftersom syftet är att utvärdera, vilket innebär att samtidigt som vi beskriver RRX uppmärksammar vi eventuella brister och kommer med förslag till hur användbarheten av informationen kan förbättras.

Requirements engineering is a widespread topic in the research field of informatics. However, there is little research regarding lack of requirements documentation and how it is perceived. The same applies for how requirements engineering in retrospect can be implemented. This is a debated issue on blogs and forums but it has not been reflected in the research area.Therefore, this study concerns research questions regarding how the developers, testers and requirements analyst experience the lack of requirements documentation and how requirements engineering in retrospect can be implemented.To answer these questions, data collection has been conducted through qualitative interviews with individuals affected by this problem in their everyday work.This study has provided an explanation of how the problem is perceived and what the consequences are, both direct and indirect. The impacts are divided into three categories and are presented as, emotional consequences, system implications and consequences regarding re source consumption.

The building and plant sectors represent a large part of Sweden?s energy use. Putting energy requirements in public procurement as a tool for reducing energy consumption in the building and plant sectors is therefor an opportunity that operators can take advantage of. The aim of this thesis was to map the energy requirements in procurement that operators in the public sector use today in building and plant projects. The analysis was made with respect to if the energy requirements corresponded to the parts with large energy use in building and plant projects and also in which way energy requirements in procurement are written in the contract.

The purpose of this paper was to examine the potential presence of a relationship between the quality of corporate financial disclosure and the volatility in stock price in the Swedish market. This was carried out by investigating the hypothesis that an accurate annual report with high information quality results in a decrease in volatility. Previous studies have been done with this approach and in some cases the above stated hypothesis was found to be true. Thus, in the absence of a perfect efficient market the level of information quality may to some extent explain the volatility in stock price. However, the result of our study gave no evidence in support of this hypothesis.

Despite the fact that the issue has been discussed for several decades, there are still no rules in Sweden mandating political parties and candidates to disclose received donations. Because of this lack of transparency, Sweden is not fulfilling some of its international obligations and has fallen behind in the international trend to increase the transparency of election campaign finance. The lack of disclosure rules in Sweden has led to extensive criticism, most notably from the Council of Europe´s group of states against corruption, Greco, who criticized Sweden in light of the guidelines on the subject from the Council of Europe. At this writing, a new proposal for disclosure rules is being prepared at the Department of Justice, DoJ. The proposal is to be presented in spring 2013.

Requirements management is an important part of the software development process. The success of a project may depend on how this is handled. Even though several research studies indicates that more attention should be paid on non-functional requirements, the primary focus in practical projects still regards identifying functional requirements. Especially the prioritization of the non-functional requirements has been proven to be of great importance for the success of a project.This report investigates basics in agile requirements management involving opinions from experts from a software development company. This is done with help of existing literature and interviews with key actors involved in prioritization at the company.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.