Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

The use of intramuscular injections of procaine penicillin G (bensylpenicillin procaine) in the horse is now and then associated with acute adverse reactions (penicillin-chock). The etiology is not yet clearly understood, but the theories are several. One possibility is that it can be caused by procaine toxicity. Procaine penicillin G is a salt which is quickly dissolved in plasma. Procaine is then metabolized by plasmaesterases to non-toxic metabolites, p-aminobenzoic acid (PABA) and diethylaminoethanol.

The combustion engines in today?s vehicles are getting more and more advanced and there are increasing demands on that the engines should operate during optimal conditions. Examples of internal combustion engine parameters which may be carefully controlled are the rate between fuel and air, that this gas mixture is homogenous enough and that it is ignited at the correct moment. Moreover, the requirements of these parameters vary depending on, among other, engine speed and load. To meet these requirements in all occurring operation conditions, it is required that many subsystems work together.

ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care.  Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.

It has since long been noticed that savior figures from different religions have reminded of each other, and there are different theories trying to explain why. This study examines religions operating in the same culture, and in this case, judaism and zoroastrianism, and their influence on each other. In particular, focus is on zoroastrianism's image of the savior figure Mithra, and how this representation may have influenced the description of the Messiah in the Talmud. How are the two figures represented in the scriptures and what similarities can be identified?By a thorough content analysis the studie examines the Avesta of zoroastrianism and the Talmud from judaism.

Background: Thanks to the globalization and the EU the international trade is growing faster than ever and companies are able to change ownership across the borders of the nations. Today one can talk about global marketplace with a deeper integration of the economies of the world. The rapidly growing list of mergers of Swedish companies since the last 10 years indicates that the global companies of today is using mergers as a strategic tool for continue their growth. However the number of unsuccessful mergers is big. The need of understanding and knowledge about different cultures is growing in the global business climate of today, since the collaborations across de national borders are increasing.Problem formulation: Which international strategies are fortunate in international mergers with Swedish companies?Purpose: The purpose is to analyze the integration of the three mergers; Vin&Sprit ? Pernod Ricard, Astra - Zeneca and Telia ? Sonera.Method: This study is a case study with a qualitative approach.

In  the  constantly  changing working  life  of  today, where  emphasis  on  human  capital  grows stronger,  the  importance  of  recruiting  and  retaining  good  staff  increases.  Successful recruitment  requires  a  first-rate  recruitment  process.  In  literature  on  recruitment recommendations for successful recruitment are presented.   The  aim  of  this  study  is  to  describe  similarities  and  differences  between  these recommendations and Svenska Spel?s recruitment practice on the basis of a description of the recruitment process at AB Svenska Spel, and also to identify possible reasons for differences between theory and practice.  To  meet  the  purpose  of  this  study  literature  and  scientific  reports  have  been  studied. Interviews  with  five  HR-specialists  and  four  managers  have  also  been  conducted.  The recruitment process is therefore described out of the employer?s point of view.

Purpose: The purpose of this thesis is to examine whether some periods of declines in Swedish real credit can be explained by a credit crunch. Is it further possible, with these results, to do any conclusions about the banks behaviour in the on going financial crisis that has shadowed the country since 2007/2008? Method: A credit crunch is here defined as a period of supply-side restrictions on loans which doesn?t reflect the ongoing interest rates. By estimating a supply and demand function with a disequilibrium model the excess demand- and supply for credit due to different periods can be calculated. Conclusion: A credit crunch has been present during a period after the banking crisis of early 1990?s.

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

Inom ramen för projektet ?Kiruna referenskommun? har Tekniska Kontoret gett i uppdrag åt Metria IT i Kiruna att utarbeta en applikation i ArcView för hantering av det kommunala VA-nätet. Uppgiften för detta examensarbete var att bygga en del av applikationen. Arbetet inleddes dock med en förstudie av alternativa system för ledningshantering. Bland andra kan nämnas KORDAB och Vabas/Duf vilka båda är specifika VA-program med ett omfattande antal funktioner.

At ABB LV Motors in Västerås the shaft is assembled into the rotor with a shrink fit. After athorough investigation of the assembly method, several factors that make the insertion of theshaft more difficult has been discovered. Some affect the assembly directly while others onlyhave an indirect influence. The investigation has shown that the radial play between the shaftsouter radius and the rotors inner radius might be too small which could lead to anunsuccessful assembly. For the larger rotors, the condition is the opposite, and the rotor mightmove compared to the shaft direct after the assembly when the rotor still is warm.

Background: Officers in the Swedish Armed Forces educates their soldiers in various skills and arenas. The Officers get their educational training in officer training courses conducted by the Swedish Armed Forces or the Swedish national defence college. The aim of this study was to find out how the cadets, belive that they are formed into educators, their views on the literature being used in the Swedish armed Forsces, and their views on leadership and educational science.Methods: The data for analysis were collected in spring 2010, by use of a questionnaire among cadets studying the tactical/operational program Ta/Op 07/10 at the Swedish national defence college. The respons rate was 69, 6 %.Results: The majority of the cadets thought that experience was the most important factor in becoming a good educator. Most of the cadets also thought that the literature being used by the Swedish armed forces was good, however, few cadets stated that they will use the material for reflection on their own teaching when working as officers.Conclusions: The Cadets had a positive attitude towards the educational philosphy and literature being used, but few will use the literature in reflecting on themselves as teachers.

Systems development methods has always been an important part of the systems development process. It affects not only the product, but also the organization itself. Today more and more companies are abandoning the more rigid traditional methods for the more flexible agile ones. A transition like this is bound to affect the product and the organization, but in what ways? Is it a difficult transition to make, and how does it affect social environment and dynamics? Does it change how people communicate information to each other? This study was conducted at a local branch of a larger international IT-company.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

The field trial Exploatering av höga P-AL-tal (Exploiting P in heavily P dressed soils) started in 1982-1983 and included seventeen study sites placed across Sweden. Each site included three treatments, one unfertilized control (A), one aiming at replenishment of harvest removal, i.e. fertilized with 15 kg P ha-1 year-1 (B) and one over-fertilized (C) with 30 kg P ha-1 year-1. In this thesis data from the five longestrunning study sites are analysed based on four hypotheses. The hypotheses stated that in soils with high P-AL values and a pH over 6.0 P-AL will not decrease over time in the control (A) or in the replenishment treatment (B), that P-AL and P-HCl in the top soil will increase at all sites for the over-fertilized treatment (C) and that yields will not decrease as long as the P-AL is above 12 mg P 100 g-1 soil. My conclusions from the analysis of data from the selected sites are as follows: - A pH above 6.0 cannot guarantee a stable P-AL value in an unfertilized but phosphorus-rich soil. - The P-AL of unfertilized soils decreased faster at lower soil pH than at higher pH. - In the replenishment treatment (B) the rate of P-AL decrease seems to fall at a pH of 6.5. However, the influence of the soil type cannot be ignored. - P-AL and P-HCl did not increase in all over-fertilized treatments.