This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

In Kenya, many families subsist on agriculture and of the country's around 40 million residents 70% work in the agricultural sector. 50 % of the country's gross domestic production (GDP) comes from farming, and thus the country is largely dependent on income from this sector. Kenya's population has tripled in recent decades, which have led to that food availability is a growing problem. To ensure food security, it is important that the return from crops increases. The aim of this study is to evaluate what impact the use of fertilizers and improved seeds has for farmer?s economic situation and income generation.

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

This essay describes and compares the extensive reindeer management to the more intensive, but grazing based, sheep management system in Sweden. Differences and similarities between the two production systems will be investigated by elucidating the economy, land use and possibilities to influence production and economy through breeding, feeding and product development. The reindeer management area covers the northern part of Sweden whilst the sheep management is dispersed over the country. Both reindeer and sheep are ruminants and have relatively high demands on the quality and digestibility of the feed however reindeers graze on mountain-and forest lands whilst sheep often graze inaccessible areas or cultivated grasslands. Selection intensity is generally lower in the reindeer management compared to the intensity in sheep breeding.

Koloni is a concert promoter that put up shows in lots of different locationswith a wide variety of music styles and artistic expressions. In this work I havecollected material from Koloni?s nine years of existence to form a volume. Thevolume tells the story of Koloni?s work, but also shed some light and understandingon the alternative cultural scene of today.

To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses.As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

Truancy is a problem in the Swedish schools today, just as well as in other European and other developed countries where educataion is gratuitous. Teachers all over Sweden go to classes with a clear and well-planned schedule for the day. But some are unable to do their work because of asent students. In this study I have chosen to focus on the perspective of the youths and the main question is: how do students discuss and think about truancy. During the study I have chosen a qualitative approach and have therefore done observation in various classes in a Swedish senior high school in a suburb outside Stockholm during twelve weeks.

This Master?s thesis investigates user education at high school libraries. The aim of this study is to examine user education and the educational approach that librarian?s experience in their teaching. The method used for the study is qualitative interviews with seven high school librarians.

To understand the motives, and perhaps more importantly the barriers, for farmers to convert from conventional to organic farming is of great interest for policy makers as well as for academics. In Sweden and in other EU countries, proposed targets of the area in organic farmland have failed to be reached in spite of different kinds of policy measures. Most studies agree that the average profitability seems to be comparable to or better in organic than in conventional farming. This would indicate that there must be other factors of importance which can explain the low particiapation rate. A higher perceived risk in organic farming with respect to yield and price is frequently brought up as a potential explanation within a qualitative framework.

The purpose of this thesis is to show how a good approach can be designed, focusing on the southern approach to the Swedish town Vilhelmina. Prior to the car being part of everyday life, the approach was a road where the town showed itself from the very best side. When the amount of traffic increased, so did noise and other disturbances, and as a consequence industrial areas replaced the residential buildnings at the approaches. Today, the pendulum is turning back and in recent years the approach is regarded as a place to introduce the town. The approach is also the place where cars should slow down from the speed of the main road to the speed of the city.

To create multifunctional buffer strips along a watercourse in an economically sustainable way requires consideration of many different factors. In this plan we have selected pollutant reduction as the main purpose of the buffer strip. We have also strived to achieve minimal income loss due to reduced production, increased biological diversity, good game preservation that leads to higher income from hunting, aesthetical satisfaction and possibility to profit from available subsidies. This is done mainly to make landowners/farmers more interested in creating buffer strips along water courses. As sand is the dominant type of soil in the area, the water course is less affected by surface runoff compared to if the soil would be clay or some other finer texture. Game preservation and subsidies have therefore been the main factors when establishing the width of the strip, because these require wider buffer strips in some cases.

The meaning of being someone and standing for something is getting more important today in the Swedish business market. Our thesis has a qualitative approach that aims to study the usage of personal branding in the upper-management of Swedish organizations. Theories collected from literature and articles include marketing branding, personal branding and leadership. Our main target is to identify components that obtain usage of personal branding which are, attributes and strengths, communication, values, and vision and mission. The empirical data is gathered from six personal interviews with managers.

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.