Hälsobokslutet är ett relativt nytt begrepp som härstammar från flera olika redovisningsläror. På grund av den höga sjukfrånvaron i Sverige har regeringen utformat en handlingsplan med syfte att minska ohälsan. En del i denna handlingsplan är den om hälsobokslut. Syftet med hälsobokslutet är att företagen ska bli mer medvetna om den hälsostatus som råder på arbetsplatsen och utifrån det genomföra hälsorelaterade åtgärder.Syftet är att beskriva två olika hälsobokslutsmodeller och sedan jämföra tre genomförda hälsobokslut sinsemellan samt med modellerna. Syftet är även att klarlägga implementeringsarbetet och utröna om hälsoboksluten lett till några effekter i landstingen.För att få en förståelse för begreppet hälsobokslut och kunna besvara uppsatsens syfte används den kvalitativa metoden.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Begreppet employer branding handlar om en arbetsgivares attraktivitet utifrån olika faktorer så som lön, förmåner, utveckling, arbetsmiljö etc. Begreppet har under de senaste 10 åren utvecklat ett starkt fäste i organisationers strategiska prioriteringar.Norrbottens läns landsting står inför en av deras största utmaningar för att säkra den framtida kompetensförsörjningen. Landstinget står inför ett stort generationsskifte med många pensionsavgångar och måste lyckas attrahera nya medarbetare att söka sig till organisationen. Ett starkt arbetsgivarmärke kan vara avgörande för hur levande en organisation blir, människan är en av de främsta resurserna i en organisation och medarbetarna är en viktig ambassadör.I Norrbottens läns landstings medarbetarundersökning från 2014 signalerar medarbetarna ett missnöje gentemot arbetsgivaren. Denna studie, som är en master uppsats i Human Resource Management med utgångspunkt i Sociologin, avser att genom kvalitativa intervjuer med anställda inom hälso- och sjukvården undersöka medarbetarnas upplevelser av arbetsgivaren för att identifiera vad missnöjet kan bero på.Resultatet visar att medarbetarna är nöjda med sin arbetsplats, med sina arbetsuppgifter och med sina kollegor.

The occupational group who works in the care of older people in Sweden is an exposed group since the work is often defined as a strenuous profession, both physical and psychically, and this puts comparatively many workers on sick leave. To promote good health, as well as prevent bad health is the main purpose of the work environment development. The attitude of the care manager towards work environment development may have a significant impact on the co-workers health. The purpose of the study was to investigate the attitude of care managers towards work environment development and the co-workers work environment and in the same time get knowledge in what issues they have a salutary approach respectively a pathological approach. Empirics were gathered from semi-structured interviews with six care managers from the care of older people administration in municipality of Kalmar.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

The aim of this study was twofold; firstly it sought to describe the human security situation of Roma IDPs and IDPs living in collective centers, secondly it tried to create an understanding for how the human security situation can affect IDPs capabilities to develop. The findings of the study were mainly based on a field study conducted in Belgrade, Serbia for two months. The results of the study were that IDPs in collective centers have a poor human security situation regarding basic income, employment, adequate housing and experienced personal security. Roma IDPs suffer from the same insecurities, but in addition also has poor human security in basic education and personal safety. Their stagnant human security situation proved to be the result of the inability to help IDPs by the actors involved in the relief work.

Synen på personalyrket har utvecklats under hundratalet år och HRM som fick sitt genombrott under 1980-talet är en av de senare epokerna. HRM innebar att personalarbetet fick en annan roll i den övergripande företagsstyrningen. Det betonades att personalarbetet skulle utgå ifrånföretagets strategi samtidigt som företagets affärsidé även skulle omvandlas till en motsvarande personalidé. Fokus förflyttades från att HR-ansvariga inom linjeverksamhetenutförde administrativa arbetsuppgifter till att istället ha en mer heltäckande förståelse avverksamheten med dess kunder, aktieägare, chefer och medarbetare.Hailey argumenterar att beskrivningarna av HRM fallerar att spegla den komplexitet och detdjup som HR-rollerna innefattar. Det finns även röster som hävdar att HR-avdelningenhuvudsakligen kritiserats för bristande koppling till företagets dagliga och långsiktiga behovsnarare än för sina roller och sitt ansvar.

This essay includes an osteological analysis on the 1122 scattered human remains from The Pitted Ware culture site at Ajvide, Gotland. The scattered human remains have been found in the cultural layers, during archeological excavations at Ajvide between the years 1983-1987 and 1992-2009, where a burial ground was discovered. During the excavations, 85 skeletons graves were found, with complete and incomplete skeletons of 87 individuals. But aside from the graves, scattered human bones were discovered at The Pitted Ware culture site. One of the aims of the essay was to examine the bone material of the scattered human remains, and to determine whether this could possibly be a different type of burial custom than the skeletons graves.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

Sudoku solvers are a widely researched topic among mathematicians and computer scientists. This report investigates the differences in execution time and time complexity between backtracking and human strategies for classes with 17-21 clues. Backtracking is compared to our implementation of human strategies with test data that contains 99 Sudoku puzzles for each class. The study shows that the execution time and time complexity is improved for human strategies compared to backtracking for each class. The conclusion shows that it is always favorable to implement the human strategies investigated in the report. .

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Syfte: Vårt syfte är att studera styrningen samt relationen av human-, struktur- och kundkapital. Analysera denna relation mellan tjänsteproducerande och varuproducerande företag. Samt att diskutera kapitalen i relation till redovisningen..

The aim of this study is to highlight the computer as a learning resource in the education and give us knowledge about how the students uses the computer in year one in a selected High School where one computer per student were introduced in autumn 2011. The aim is also to contribute to the discussion about how the computer can become a natural learning resource for all students in all subjects, including the students in need of special support.How are the High School students using the computer?Are there differences in computer use, whether the student is in academic or vocational program?Are there differences in computer use between boys and girls?Do the student experience that the digital competence is increasing together with if they experience the computer as aid?In what degree do the teachers encourage the students to use the computer?How much do the students use the computer to learn mathematic?The study is based on a survey of all students in year one in a municipal High School.The result of the study is showing that the students first of all use the computer to play music, surf the Internet and to be logged in on social media (eg. Facebook). The students have learned to use the computer for the tasks they need, although the teachers don?t encourage the students to use the computer in any higher means, not in mathematics and not in other subjects.

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.