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.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.

The aim with my study is to highlight, illuminate and examine the social and maternal health care motivational work of pregnant women with a risk or abuse of alcohol and / or drugs, and what actions can be considered for these women. In addition, the aim is to explore how social services and maternity care might interact in this type of case. The aim is to convey the subjective experience of each of the interviewees. For the purposes of this study, I have chosen to use the qualitative research method. I have interviewed social workers in individual and family care, and midwives.

We have been looking at three different types of agriculture in Södermanland, in the middle east of Sweden. We call the different types for Intensive, Extensive and Mix. The purpose is to get an economic defensible plan for how to run different farm sizes. We also have been looking at the working hours and how many hours the different types will give. We have a farm called Taxinge Gods as our pilot farm. Taxinge Gods grow 407 ha land and is located 60 km southwest from Stockholm.

I denna studie har vi haft som avsikt att jämföra två modeller som förklarar avkastningen på aktiemarknaden. Modellerna är Capital Asset Pricing Model (CAPM) och Fama-French trefaktormodell(FF3). Undersökningen har gjorts på Nasdaq OMX Nordic Stockholm över perioden 2002 till 2012. Vi har valt att göra denna undersökning för att se huruvida FF3 med två extra faktorer kan förklara avkastningen på aktiemarknaden bättre än CAPM. Sex portföljer konstruerades och vi har visat att FF3 statistiskt signifikant förklarar mer än CAPM för fem av sex portföljer.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The purpose of this study has been to examine what it is in the situation that affects which leadership that is applied on the members of the organization. Our questions that we have explored were; What is it in the situation that influences the leadership applied on an individual or staff group? What similarities and differences have emerged by Hersey and Blanchards situational leadership model?Further, we used qualitative semi-structured interviews at the interview procedures with three managers and three employees. Hersey and Blanchards situational leadership model and Goffmans theory in the book "The presentation of self in everyday life" have been used as a foundation and inspiration in this study.We have found that circumstances like the size of the staff group along with the organizations financials and the resources affect the leadership behavior and how well it is matched with the employees. The function of the leaders position in the context, and the purpose of the situation influences how the leadership is formed.

Introduction: Although life expectancy had increased in Sweden for many decades and several health problems had diminished over time, there was no change in men's risk behaviour regarding for instance high alcohol and tobacco consumption. Many of the gender differences in health that existed in society explained were due to power structures and beliefs about behaviour based on gender; a social construction that resulted in the relatively high valuation of men with a more masculine behaviour. Aim: This literature review aimed to study and identify the scientific knowledge regarding paternity leave and its impact on men's health. Method: A literature- based study design was used and the material consisted of peer-reviewed articles from which six themes were identified: alcohol, tobacco, stress, isolation, social support and mortality risk. Results: Divided into three parts, the results described the socioeconomic background of the men who took paternity leave, as well as the impact of paternity leave and masculinity as an impact on men's health.

Fuktskador på uteluftsventilerade vindar är ett ökat problem, i det mer miljömedvetna Sverige. Genom tjockare vindsbjälklagsisolering minskar både energiförlusten genom bjälklaget och uppvärmningsbehovet i huset, men hur många funderar på vad som händer med det förändrade klimatet på vinden och hur det kan påverka fuktförhållandena i utsatta delar av konstruktionen.Studier från Chalmers Tekniska Högskola har framställt ett fuktberäkningsprogram för uteluftsventilerade vindar vid namn Simple Cold Attic Model. Programmets funktion och potential har prövats i denna rapport genom en beräkningsanalys av en uteluftsventilerad vindskonstruktion. Försök till att förbättra fuktsäkerheten i konstruktionen har utförts och redovisas i rapporten. Studien har påvisat att den studerade konstruktionen inte är fuktsäker om den uppförs i Stockholmsområdet. Det visades även att aktiva val i konstruktionen kan förebygga fuktskador. Studien har påvisat vikten av inte beräkna med medelår för klimat och hur det påverkar beräkningsresultatet av mögeltillväxt.

Companies worldwide strive to reduce costs and capital tied up in stock. At the same time, the need for short delivery times requires efficient logistic flows. In order to meet customer demands an efficient warehouse activity is required.The purpose of this study is to develop a model for designing a warehouse system regarding to working environment and safety. The model is primarily designed and based on literature reviews of scientific articles and books, own knowledge and the authors previous work experience in the industry.The thesis has been done at Sandvik AB, the department Precision strip in Sandviken. Sandvik is a high-technology engineering group with advanced products and a world-leading positions within selected areas.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

The aim of this study is to analyse how female neopagan practitioners form their identitiesindividually as well as collectively. Using Ernesto Laclau?s and Chantal Mouffe?s discourse theory and Anthony Giddens? descriptions of late modernity and self-identity, I intend toinvestigate my informants? construction and upholding of a meaningful identity and sense ofself. I will also look at how the neopagan movement can be viewed as a phenomenon closely interwoven with the overriding tendencies in our contemporary society. Neopaganism is an umbrella term that is used to describe a number of modern nature religions that take their inspiration from pre-Christian traditions.

Due to increasing international competition and new technology IT-consultants has been forced to oversee their business models lately. The main purpose of this study is to investigate the process and consequences of a shift in business model for a consultant by using a methodology based on action research. The empirical foundation consists of a field study with observations, notes, interviews and business related documents. The case describes a consultant?s process of shifting business model from profits based on man-hours to selling a standardized system.

Det är viktigt att se hälsa ur ett helhetsperspektiv där den sociala, fysiska samt psykiska hälsan ingår. Människan tillbringar en stor del av sitt liv på arbetsplatsen, det är därför en viktig arena att arbeta hälsofrämjande med. Hälsofrämjande sjukhus är ett exempel på en sådan arena. För hälsofrämjande sjukhus är det bland annat viktigt att främja den egna personalens hälsoutveckling i en positiv riktning, med hjälp av en aktiv kunskapsförmedling. På arbetsplatsen är det viktigt med nyckelpersoner som kan förmedla kunskap om hälsans villkor till övriga anställda.

In order to investigate if the KRAV-regulations have any effects on the health and welfare of calves, KRAV-affiliated farms were compared to conventional farms with respect to calf management and outcome. The dairy calf has had a low economical impact during history. Even today the value of the calf is low and a lot of calves have a poor health status. The calf breeding is built on tradition and on the fact, that cheap antibiotics have made it possible to ignore, the recommendations about good hygiene in the calf?s environment.