The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.

Analogue photography is something that many thought died out in the beginning of the 21?st century as a result of the digital revolution. But that?s not the case. As the digital revolution swept over the world a movement of analogue cameras, and so called toycams grew bigger.

The purpose of this study is to investigate how Swedish insurance companies communicate corporal social responsibility (CSR). We used two methods for approaching the purpose. At first we approached a quantitative content analysis to investigate in which ways the companies communicated on their websites. In the second part of the study we used qualitative textual analysis to study two companies sustainable reports. The theoretical framework of the study is based on theories of CSR and how to communicate it.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

The right to freedom of conscience is protected by international conventions and declarations of human rights that have been ratified by Sweden. Nationally, the issue of health professionals? right to freedom of conscience in the abortion care is not resolved by public inquiry. This has led to that Sweden has been notified to the European Committee of Social Rights on the grounds that the country is considered to be violating the Council of  Europe Resolution 1763 and that the proper question to be determined by regulations of the interests that are balanced, based on their legal value in relation to each other. Freedoms, rights and obligations conflict with each other.

In the light of some company scandals the Swedish Code of Corporate Governance, the Code, was introduced in the year of 2004 to reinforce confidence in how Swedish listed companies are managed. As many of the other European codes of corporate governance, the Swedish Code is based on the principle of ?comply or explain?. The need for corporate governance regulation arises from the inherent conflict of interest between owners and managers. This conflict is limited in companies controlled by a family in contrast to companies that lack a strong owner.

Syftet med uppsatsen är att undersöka bakomliggande faktorer som sätter käppar i hjulen för demokratiseringsprocessen i Azerbaijan. Med hjälp av rapporter från olika internationella organisationer, såsom Freedom House ser jag landets demokratiska utveckling och fungerande. Jag använt mig av den teoribekräftande fallstudien där jag applicerar demokratiseringsteorin på fallet i Azerbaijan. Freedom House rapport ? Nations in Transit? i Azerbaijan 2011 kan man förknipa med Robert Dahls polyarki begrepp. Polyarkibegreppet bygger på två grundelement: medverkan och tävlan eller konkurrens.

The purpose of this investigation was to investigate how being outdoors and participating in physical activities affect the concentration in a collection situation among children.The methods I chose were observation of two groups of children two times each and interviews with four educators.The results showed that the concentration in the collected situation depends on past activity, where it has taken place and that the environment has an impact. If the previous activity been more active and physical the subsequent collected situation is calmer and the children more concentrate. The facts that the children have been outside in an inspiring environment that encourage playing and movement also have a position impact on the child´s ability to concentrate. The collected situation is an important moment in the preschool day when the kids need to congregate and get a chance for social interaction and a sense of togetherness with all the children and teachers. The conclusion is that there is a relationship between movement, physical activity and an increased concentration.

Följande uppsats handlar om studie- och yrkesvägledares inställning till troende, främst muslimska klienter och hur deras förförståelse av religion i allmänhet och islam i synnerhet, påverkar deras arbete med dessa klienter. Den behandlar också hur de ser på religionsfrihet, frihet till frihet från religion. Den genomförda enkätundersökningen visar att vägledarnas professionalitet gör dem väl förberedda på att arbeta med troende klienter. Med få undantag uppvisar vägledarna en vilja till tolerans och öppenhet, även när deras egen livsåskådning är helt annan än klientens. De flesta vägledarna har en positiv syn på religionsfrihet, alltså att det innebär frihet att ha den religion man vill ha.The subject of this paper is how some Swedish career counsellors view their religious, mainly Moslem, clients and whether their preconceived ideas influence their work as counsellors.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

In today?s horse keeping, there is an increasing awareness of the importance of movement and activity for the horses comfort and tenability, while tradition has it that horses should be kept in boxes and small paddocks. In order to develop housing systems that fulfils and optimizes the horses needs regarding movement and activity, we need to know more about factors that influence the activity patterns of horses. A first step is to be able to record and analyze the gaits in horses with an automated system. This could be done by use of accelerometer data.In this pilot study, existing accelerometer technique was used to characterize the different gaits in horses (walk, trot and canter) by studying how their respective signal patterns differ and how this is influenced by the size of the horse.The accelerometers being used in this study measures the movement in three different spaces; horizontal, lateral and vertical.

Introduction: The world is changing rapidly and the uncertainty that characterizes today´s society makes companies preparations for the future crucial. Purpose: To examine how CEO:s in small companies look at the future and what kind of preparations they make in order to meet it. Hereby, our ambition is to find out whether there is a difference between companies working in industries characterized by different degrees of stability. Mode of procedure: The purpose of this thesis has been fulfilled by interviews with four CEO:s from industries characterized by different degrees of stability. Result: The companies working in relatively unstable environments tended to be relatively more flexible and have an emergent strategy formation process, whereas companies working in relatively stable environments displayed relatively less flexibility and tended to have a planning strategy formation process..

AimThe aim of the study was to develop a method for the survey of play movement demands and temporal patterns in order to enable a descriptive study of the defensive players in American Football. The overall aim was to  improve the understanding of how American Football is played to create opportunities for enhancement of current or developing new training methods to better suit football.MethodFifty plays from a Division 3 college football game on video from 2005 was divided into sequences of action for one player each from the defensive line, linebackers and defensive backs and analyzed with the video analyzing software cSwing. Every players sequence of action was recorded in a spreadsheet and noted on a scaled football field where distances were measured and together with time stamps from cSwing velocity was calculated.ResultsUsing this method it was possible to describe the play movement demands and temporal patterns which was the main task of the study. The defensive end worked on an average 4.61 seconds per play, the distance was 12.4 meters and average speed 2.5 m×s-1. The linebacker worked on an average 4.35 s per play, 13.7 m and at a mean speed of 3.0 m×s-1.