Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

The aim of this paper is to examine if the two latest Peace Plans in the Palestine-Israeli con-flict observes the sources of the conflict and presents measures in the purpose of solving them. The point of departure is William Azar?s theory of protracted social conflict (PSC). According to Azar, the internal sources of a PSC lies in three clusters of variables: the com-munal content of a society, the deprivation of human needs as an underlying source of PSC, and the role of the state in the deprivation or satisfaction of human needs. The study is de-signed as a multiple-case study where the units of analysis are the Roadmap to Peace and the Geneva Initiative.

One important issue faced by companies is to secure their information and resources from intrusions. For accessing a resource almost every system uses the approach of assigning a unique username and a password to all legitimate users. This approach has a major drawback. If an intruder gets the above information then he can become a big threat for the company and its resources. To strengthen the computer security there are several biometric methods for identity verification which are based on the human body?s unique characteristics and behavior including fingerprints, face recognition, retina scan and signatures.

This study examines university employees? perception of their employment situation and career opportunities. By tradition, fixed term contracts are used in the Swedish research community due to dependency on insecure funding. There is a current debate that questions this use of insecure employments. The employments are said to negatively affect the university?s societal role and international competitiveness.

The progress in the field of technology is often described as massive and its development has had a great impact on the social development (Vetenskapsrådet, 2012). As a result of the digital evolution, there has been a change in the way customer and company interact (Normann, 2011). The traditional way for players to interact with each other required an interaction human to human (ibid), a mode of interaction that now can be replaced or supplemented by todays technology and often Internet-based solutions (Salomonson et al., 2013). These technological solutions, the technical interaction, are often referred to as self-service systems. These systems enables the customer to carry out the tasks previously performed by the company (Hilton and Hughes, 2013).

This essay analyses how Swedish authorities implement the EU regulations on the application of social security schemes and, more specifically, when it comes to health care and sickness benefits. The research is based on a survey and several interviews and aims to answer how the lower echelons of the hierarchy work towards the implementation, what are their working conditions and how the authorities evaluate and optimize the implementation process.The general conclusion of the study is that there are several flaws in the implementation process. The results have shown that there is a lack of resources as well as of tutoring and education amongst the actors. The complexity of the regulations does also seem to have influenced the process. Finally the results have shown that the public instances do not proceed to a systematic evaluation of the implementation process which has led to a bad communication between the different actors as well as to difficulties in improving the flaws in the implementation process..

This thesis discusses the theory of securitization in relation to the issue of irregularmigration, from EU level to national level. By using discourse analysis, the purpose isto explore whether the discourse leads to practice when it comes to nationalimplementation of EU debates on return policy. The material used in this workconsists of policy documents regarding the Return Directive from the EuropeanCommission as well as the Reva Project in Swedish migration policy. The mainobjective of the Reva Project is to make the process of returning irregular immigrantsmore effective and it has been strongly criticized, both by media and public opinion.The conclusion of this case study is that even if the security rhetoric may appearstronger on the EU level, the main elements of the security discourse are stillportrayed in the implementation on the national level. Based on this analysis we canmake the presumption that discourse develops into practice in the case of returnpolicy in the EU-member state relation..

The purpose of this study was to examine the various influences and advertising in particular affecting travelers' choice of destination. Data collection was conducted through quantitative method in the form of a survey to identify how travelers choose a destination, and to what extent they are influenced by advertising. Interviewees were travelers who were in Stockholm's central station would be passed on to Arlanda. The results from this study indicate that underlying factors such as economy, security, seasonal and service in place. The results also show that advertising is an important factor in selecting the destination.

This essay is a normative analysis concerning the question of whether the government should be allowed to use taxes to finance the state. What kind of ethical problems arise when the government use taxation? If it is possible to justify taxation, despite potential moral issues, then what should the government do with the funds they have collected? What kinds of government functions are morally justified? Is it merely the kinds of functions that are supposed to uphold negative human rights; or should the government provide health care, education and even culture for the citizens? This analysis aims to answer those questions and also formulate a principle about what the government should be occupied with, if anything at all. In order to achieve this I mainly use the terms freedom and justice to analyse ethical problems. The ideas of John Rawls and Robert Nozick are essential in this project.My answer is that taxation is justified as long as the purpose is to maintain the most fundamental human rights and also under other special circumstances such as if an individual cannot find a way to finance basic education or necessary health care.

The European Union is struggling to maintain democracy and tries to increase the participation among the citizens in Europe. The European Citizens? Initiative, ECI, is a platform established by the European Commission to allow citizens to propose new legislation. ?Water and sanitation are a human right! Water is a public good, not a commodity!? is the first ECI that has met the requirements.

Detta arbete behandlar hur Bluetooth fungerar samt säkerheten kring Bluetooth och några allmänt tillgängliga attack verktyg. Syftet med uppsatsen är att försöka fastställa hur säkert Bluetooth är i dagens läge. Bluetooth har länge varit tillgängligt för att utbyta data över korta avstånd. Därför har man valt att implementera det i kommunikationsenheter som mobiltelefoner och laptops med mera. Det har funnits en debatt om hur säkert Bluetooth är.

Studiens syfte är att undersöka och analysera kompetensbehov inom olika kommunala human service-organisationer, där bland annat socialpedagoger är verksamma i Västerviks kommun. Min studie vill även undersöka inom vilka verksamheter högskoleutbildade socialpedagoger arbetar idag samt vilka kompetenser de har och vilka kompetenser lämpar sig för att arbeta inom human service-organisationer i Västerviks kommun. Denna studie strävar efter att vara ett stöd för att förbereda human service-organisationer i Västerviks kommun inför eventuella utmaningar vid framtida rekrytering av befintlig och ny kompetens. Samtidigt vill jag med min studie stärka kunskapen kring socialpedagoger.Studien består av både en kvantitativ och kvalitativ undersökning. Det empiriska materialet har insamlats via en enkätundersökning och en gruppintervju med personer som har medarbetar- och verksamhetsansvar inom olika human service-organisationer i Västerviks kommun.Resultatet av min studie påvisar att det finns ett kompetensbehov inom human service-organisationer i Västerviks kommun som främst präglas av intellektuella och sociala kompetenser.

There is a growing awareness that multinational companies have opportunities to influence political conditions. Ethical activities made by multinational companies and ?Corporate Social Responsibility? (CSR) can therefore function as a positive input in society. The primary purpose of this master thesis is to investigate CSR´s contribution to strengthen human rights, and thereby to democratization. The research questions are listed below:1.

Eventing is often called as the formula 1 in equestrian sports and comprises three disciplines: dressage, show jumping and cross-country. The sport provides excitement, challenge and joy and is the ultimate sport for intelligent riders and horses. Many are fascinated by the challenges the sport offers while other consider it foolhardy to ride a cross-country. Eventing is not a risk-free sport and has even been given the label of being one of the world´s most dangerous sports. What do those risks mean to the horse? And particularly, is it associated with good animal ethics to use the horse for eventing? Finding answers to these questions is not easy as it probably is not a clear and simple answer.

According to Nosti (2012) banks target youths to find new customers by giving them special offers such as debit cards from a relatively early age. However, Moschis and Churchill (1979) point out that age can affect the level of knowledge in the consumer. Therefore, this essay focuses on youths as consumers. Specifically, youths? awareness of security risks in using bank tools such as debit cards or internet banks was studied.