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.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

The aim of this study is to describe how nature is portrayed in swedish poet and critic Aase Berg?s two earliest poetry collections, Hos rådjur (1997) and Mörk materia (1999), and how it relates to notions of humanity, culture and civilisation. The concept of ?nature? is problematized in a short survey of how it has been used by and critizised in ecocritical literary theory, which is used as the main theoretical framework for this survey, with an emphasis on selected theoretical concepts by Donna Haraway. As a methodological starting point, ?nature? is tentatively defined as ?that which does not let itself be subsumed under the human, culture or civilisation?, and this definition is contrasted with how the concepts are handled in the texts.The investigation shows that the relationship of nature to the human is a fundamental theme that provides a structure for both poetry collections.

In this study we examine trade patterns between Turkey and 13 member states of the European Union and how these have developed over the time period of 1983 ? 2006. To represent the industrial and agricultural goods included in the study we look at the United Nations Standard International Trade Classification (SITC). Following, we investigate internal differences in the EU by selecting four countries each to represent the Northern and Southern countries of the EU. Internal differences were studied in relation to the amount of trade occurring between Turkey and the Northern and Southern countries.

Buddhism vs Spiritualism A study aboute human and the world.

The curious nature of humans has been the puzzle of psychologists, philosophers and scientists since the time we began to use those terms. Why are we curious? Why do we behave the way we do and why? The span of views on curiosity covers all. From being viewed as part of our animalistic nature and compared to instincts, to be viewed as a virtue to scientists and the reason behind why we explore space. Behaviorists tried to define it as an innate drive and some say that it has a crucial role in our ability to learn and understand.

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There is a lack of consensus within politics on how to deal with the so-called youth problem that exists in vulnerable areas. The politicians' positions are communicated in speech and writing and influence the majority society's attitude to children in vulnerable areas. Children are at the same time a vulnerable group in society. They are dependent on adults and need their guidance and support throughout their upbringing. In vulnerable areas live children whose health is affected by social and economic vulnerability and discrimination from the outside world. By looking into how hegemonic masculinity as norms are formulated in Swedish political documents, in relation to experiences of stigmatization and violence among children from vulnerable areas, this study wishes to examine if children?s right to a life without violence is being respected in vulnerable areas.

Information is one of the organization's essential resources, and as such it needs strategic management. The authors use the information audit, which was developed by Orna 1999 and Henczel 2000 as a tool to evaluate how well an organization's information activities connect to its mission, goals, and objectives, to evaluate the municipal politicians' information support in Härryda municipality. The decision situations met by politicians often are complex; they are ambiguous and unstructured, with a high level of uncertainty. Human information sources meet needs arising in this kind of decision situations best. Since most of the politicians work full-time besides being politicians, Härryda municipality has to substitute the human sources by textual ones composed of highly summarized information.

How does a corporation work during the recruitment phase to entice and motivate younger members to work for their organization?The aim is to examine in which grade corporations and organizations? recruitment needs to adapt to encounter Generation Y on the labour market.The base in our method is abduction and our research is based on a qualitative method. We have fulfilled interviews with corporations such as Scania, Skatteverket, Swedbank and Appelqvist & Ottoson HR AB.Corporations need in a sense change their recruitment and emphasis their resources to sell the whole corporation and its image to the young job applicant. The younger members demand a total impression of the corporation to implement an interest and to get motivated to work there. Together with our respondents we have realized that Generation Y has higher demands on their workplace than earlier generations..

The purpose of this master?s thesis is to contribute to the development of business relationships between a supplier and its customers. The research area and research problem was further developed into three research questions. The research questions concerns the following subjects: the substance of business relationships and dimensions within relationships management that can be used in order to contribute to the development of a company?s business relationships.

The purpose of this thesis is to show what advantages and opportunities social media offer for B2B-companies (business-to-business), and how they can be used for marketing communications.We have studied how companies can use social media, for example evolving the organization, developing products/services, staying up-to-date, building relations, creating customer loyalty and engagement, building the company?s identity and image, and affecting the buying decisions. We have also studied how B2B-companies can choose media channels, set goals, and measure the results.We have carried out interviews, through phone and visits, with four chosen companies that fit our criterias: Swedish B2B-company that is successful in social media.The result of the interviews show that B2B-companies use social media for various purposes, for example networking (to create and build long term relations with other companies) and to improve the company?s image among the end customers. Most of our interviewees reach their end customers (consumers) in first place and customers (companies) in second place, since many B2B-companies do not yet use social media.Half of our respondents mention that social media should not be used for advertising and campaigns (one way communication).

AbstractThe purpose with this essay is to get knowledge about the consequences that speech-defects bring for children in pre-school ages. I got interested in this matter when I, during my teaching practice, got in touch with children carrying this specific disorder. I chose to apply qualitative interview as a method to investigate this and as a starting-point I used these aspects: How does speech-defects affect learning, understanding, friendship relations, and development in general?I interviewed three pre-school teachers in two different schools. One school in a smaller district and the other one in a middle-sized town, in the middle of Sweden.

Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.

På histopatologiska laboratoriet vid Länssjukhuset Ryhov i Jönköping är dehydreringsprocessen i dagsläget förlagd över natt. För upprätthållande av god kvalitet på diagnos med förbättrat provflöde och utnyttjande av instrumentens fulla kapacitet önskas att ett kortare dehydreringsprogram implementeras och förläggs dagtid. Syftet med denna studie var således att utvärdera ett kortare dehydreringsprogram för stansbiopsier från human hud och portio. Detta har gjorts utifrån cellmorfologiska bedömningsgrunder och bedömning av färgkvalité av rutinfärgning med Hematoxylin och Eosin samt specialfärgningarna polykrommetylenblått enligt Unna, Periodic acid-Schiff och Giemsa. Ett material om 87 biopsier från human hud samt portio dehydrerades fördelat över gällande rutinprogram samt utvärderat kortprogram.