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.

A litereture review about how significant treatment with respect is for patients with another cultural backgraund.

Good conditions in the workplace, fairness in the workplace and the social differences contribute to a general improvement in public health. A health-promoting leader is working to create a workplace that promotes health, supports its employees and contributes to their wellbeing. The purpose of this study was to investigate the first-line managers in the city of Västerås experience and deal with their conditions and obstacles in the health-promoting leadership. A qualitative approach was chosen and the selection was six first-line managers working in three different areas of the City of Västerås. Managers were interviewed by an interviewguide and the material was analyzed with a manifest content analysis, with an inductive approach.

Today?s society has become more and more digitalized and we have access to more information than ever before. This has had a major impact on organizations and their work processes. For example have intranets become a common technical groupware to communicate and get relevant information from inside the organization. A common problem related to this is an over-reliance on the technology, where there's not taking into account that some informal and communicative means are difficult to occur through digital resources.The aim of this study is to examine the use of an intranet in a municipality, which consists of many different employees with various work situations.

The objectives of this experimental study were to investigate if a strategic method to supply loose housed sows with large quantities of straw 2 days before expected farrowing and if the sow?s body condition had any effect on the occurrence of shoulder lesions 5 weeks after farrowing. Data came from a study conducted on four commercial piglet-producing farms in southwest Sweden between March and December 2009. At each farm one batch of sows was followed during two consecutive lactations. The sows were randomly assigned to two different treatment groups and the sows that remained in the batch during the second lactation switched treatment group.

The study is a case study about the green urban district, East Kvillebäcken, located in Gothenburg, Hisingen. East Kvillebäcken is the first urban district in Sweden with ambition to build sustainable according to the certification system Miljöbyggnad, which make it a pioneer project. The purpose is to investigate the upcoming and the meaning of the green urban district in East Kvillebäcken and show how public employees think the urban district can affect social, ecologic and economic aspects in the area. Dialogue interviews were done with four public employees, one estate agent and two residents. Local plans and other authority documents were used to get a deeper understanding for the case study.

Music streaming services are changing the music industry from the inside. After being struck by the piracy wave in the early 2000's, the industry was characterized by declining sales, layoffs, and a seemingly futile battle on what had become a culture of copyright infringement. After the successful launch of the music streaming service Spotify, the Swedish recording industry took a turn for the better. Music streaming services are creating both new opportunities and challenges to the music industry. This paper aims to study some of the opportunities and challenges concerning the creation of new music.

Clinicians in veterinary practice have responsibilities for the development of global antibiotic resistance. In some cases, antibiotics are contraindicated or even useless in wound treatments and therefore other options are needed. Antiseptics may be another option but their use are controversial and may be questioned by owners. As professionals, it may be very difficult to be able to motivate this choice of treatment. The aim of this paper is to gain knowledge about four antiseptics; iodine, silver, polyhexamethylene biguanide (PHMB) and honey to make it easier for veterinary nurses and other clinicians in veterinary practices to decide their potential use. The assessment will be made with consideration of the available evidence concerning the properties, usability and the animal?s experience. The results showed a lack of evidence in in-vivo studies in horses, particularly studies within the field of veterinary nursing.

We would like to gain a more in depth knowledge of whether the modern orientations both within corporate governance and control philosophy lay the foundation for enterprises? more sustainable success. These both modern orientations are increasingly focusing on the importance of enterprises? setting of goals and visions on the basis of stake holders? interests and the employees? more active engagement in and motivation for the goal achievement. Despite these common inherent characteristics, it is not evident from current scientific debate how such integration actually emerges in the control philosophies of the enterprises.

This examination has been made in cooperation with Jernhusen which is an estate company owned by the government, with estates along the railways in Sweden. This assignment is to help Jernhusens business area Projektfastigheter with their experience feedback, which is to-day almost absent. Business area Projektfastigheter has the task of supporting Jernhusens three other business areas with skills and resources for the estate projects that Jernhusen runs. Jernhusen must become stronger with the collecting of experiences and as a business because of the liberalization of the railways, which leads to a more competitive market. A tool for this is successful experience feedback.The concept of experience feedback is to gain experience across a variety of cases, where individuals and/or groups can chose situations with relevant similarities and differences with current case.

The aim of this paper was to describe the phenomenon of threats and violence within a Swedish penal institution. The study was thematized according to the three main research questions. These were as follows; The threats and violence prison staff have experienced in their workplace (I) how these experiences affected them in their work performances (II) and in their private life (III). By a qualitative design, in-depth interviews were carried out with four persons who are, or formerly have been, gainfully employed at a penal institution. Concepts from the theory of symbolic interactionism and a theory of human action have been used in the analysing process of this paper.

In regards to a request placed by the manager of Måltidsservice I Sollentuna Kommun, we have agreed to investigate the internal communication within the organization. The purpose of the essay is to describe the necessity of internal communication within the organization and to identify its strengths and weaknesses.It?s of the utmost importance that the internal communication is under constant care. It contributes to creating fellowship and to motivate people to greater achievements. At the end of the day it?s the managers responsibility to create a well-developed internal communication.

The purpose of this essay is to identify and analyze the term leadership based on democratically-, authoritarian-, and passive (laissez-faire) leadership and find out which of these types are to be preferred among employees. Our main aspects are:Do employees prefer democratically-, authoritarian-, or passive leadership?Are there any differences regarding ideal leadership considering sex, age, length of service and sector?We have chosen to make a quantitative study of two equivalent organizations, one in the private and one in the public sector. Our method is an explorative method were we seek to find new knowledge about our fenomena. Our study is based on the already established theories on leadership and our empirical data is gathered by questionnaires.The conclusions to be drawn from this study is that our respondents to a large extent prefer a democratic leadership towards an authoritarian and passive leadership. Most of them prefer a democratic leadership with elements of the other leadership types.

Den hårdnande konkurrensen på dagens marknader, har medfört att företagen insett betydelsen av personalens beteende och dess avgörande inverkan på verksamhetens effektivitet. För att företag ska kunna hävda sig i den hårda rivaliteten om marknadens kunder krävs en medveten samordning av resurser och handlingar mot bestämda mål. Ett styrmedel som kan användas för att skapa samstämmighet mellan ett företags mål och de anställdas handlingar är belöningssystem. Belöningssystemets uppgift är främst att motivera personalen att utföra sina arbetsuppgifter effektivt men även behålla nyckelpersoner kvar i företaget. Att utforma ett effektivt belöningssystem kan av företagsledningar betraktas som en komplicerad och tidskrävande uppgift.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.