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.

Background: Today when leisure time is spent, spontaneous sports activities decrease, due to a more comfortable way of living and physical capacity among non active adolescents decreases. There for it´s interesting to see how the physical capacity level has changed over time among young people participating in organized leisure time sports.Studies around the world show that young people standing outside organized sport activities have tended to decrease their physical activity levels over the last few decades. Less leisure time is spent doing physical activity and sometimes gets put into context with increased time spent behind the computer or inactivity.Design: A retrospective study of the test results on physical capacity between 1982 and 2009 for students applying to Växjö track and field high school. A total of 635 students (15 years old) have done 11 physical tests during the years. Five of these tests, with enough participants (at least 100) and documentation over at least 10 years, were used in this study.Results: This study shows that young track and field athletes have maintained the same physical capacity from 1982 to 2009.

Development in spin dynamic occurs in the whole world because of therising demands on fast electronic storage for example hard drivesand RAM (Random Access Memory). Measuring the spin resonance of amaterial gives you the insight of the theoretical speed for amagnetic memory. This means the maximum storage speed is below thefirst resonance. All magnetic materials have different propertiesthat will inflict the resonance frequency which brings that theconstructors of memories need to know which magnetic material theywill use to obtain best results. In the market for normal users themaximum storage speed in a RAM memory is 1.6 GHz.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

The European Court of Justice, the ECJ, has the governing function in the Union as a guardian of law and justice. Even today, with a Union of 15 memberstates, statistics show that the ECJ and the Court of First Instance have increasing difficulties in fulfilling their tasks. This situation is chiefly a cause of an increasing number of cases raised. Due to this, profound changes have to be made in order to preserve common lawagreements in a future expansion of the Union. The purpose of this paper is to exam which changes the Courts have to make in order to meet an increased amount of cases that an enlarged Union would mean..

Increased competition in the IT industry has sparked a need for developing faster innovation processes with more predictable output. One of the biggest issues when it comes to achieving a faster flow through the innovation process lies in managing its high degree of variation. Proposing a solution to this problem, Lean Software Development (LSD), was developed to provide a framework for how IT companies should organize its software development process to achieve increased speed and quality. This study examines to which extent LSD, as a set of values, principles, methods and tools, can be used to improve flow efficiency in the innovation process. A case study of a multinational IT company was made by conducting ten semi-structured interviews with current employees.

I det här examensarbetet undersöks möjligheterna med framtida storskaliga 3D-skrivare i byggindustrin. Mycket händer just nu på området och vi är på väg mot en ny revolution i byggnadskonsten där robotarna och 3D-skrivarna kommer att ha en allt mer betydande roll. Arbetet undersöker i detalj hur vi skulle kunna använda oss av tekniken. En villa har fått stå modell för olika typer av experiment och redovisar olika tankar och idéer kring ämnet..

The competition in the milk industry has increased during the last couple of years. This is a result of the trade barrier that dissolved when Sweden entered the European Union. The membership signifies an increased internationalization for the dairies, which has also increased the existence of low price chains in the Swedish food market. The increased share of private brands has strengthened the competitive situation for the manufacturer- owned brands. Three of Sweden?s seven largest dairies have now decided to launch a low price milk to cope with the competitive situation.

During pulp and papermaking process a huge amount of water is used. The wastewater contains a large amount of pollutants and has to be treated before it reaches the recipient. In March 2004 a new bleaching plant was started up at SCA Graphic Sundsvall AB, Ortviken?s paper mill using peroxide. The production of bleached thermo mechanical pulp and thus the load to the wastewater plant increased.

The aim of this investigation was to assess if there was a correlation between touch avoidance and hierarchical position, perceived degradation, number of years spent in jail and age amongst men at a correctional institution. In addition, a possible correlation between hierarchical position and the amount of perceived degrading treatment was also explored. In the collection of the data a questionnaire containing 27 open and closed answer alternatives was utilized. A multiple regressional analysis was conducted to find possible correlations between touch avoidance and the other underlying variables. Also an independent t-test explored the possible effects of the control variables: place of birth and girlfriend.

The study took place at a food corporation in Växjö, Sweden. It describes a building that contains four tanks in which glucose syrup is stored. The purpose of the study was to calculate the amount of heat that leaves the building and the amount of heat that is supplied by the installed heating equipment. Before the calculations could be implemented, all the systems that supply the building with heat had to be examined. With a small amount of information from earlier studies, the work to gather all the data necessary for the calculations began.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Milk fever, or parturient paresis, is the second most common disease in Swedish dairy cows. The disorder is associated with the onset of lactation when some cows are unable to meet the metabolic demands of calcium to support milk production and therefore develop a state of hypocalcaemia. Clinical hypocalcaemia (milk fever) may lead to coma and death in severe cases but subclinical hypocalcaemia has also been shown to have negative effects on e.g. feed intake and production and to increase the susceptibility of the cow to develop secondary diseases. The nutritional strategy applied precalving is of great importance in preventing milk fever and e.g.

Increasing the use of biofuels is an important part of achieving the EU?s target of 10 percent renewable energy in the transport sector. However, the competition between biofuels and food production is an ongoing concern. Also, several studies have indicated a significantly higher climate impact than was earlier estimated, due to emissions from land use. In Sweden, both the use and production of biofuels from crops have increased substantially during the last decade. The purpose of this project is first to present an overview of the Swedish land use in all sectors.

Successful forest regeneration is a prerequisite for sustainable forest management. Therefore, it is important to prevent browsing damage on the commercially important tree species Scots pine. In this study I have tested a new alternative way to increase the available amount of forage and increase the use of these resources by especially moose. The method is based on a slash treatment at harvest, where the accessibility of slash as forage is increased during final felling or commercial thinning by gathering the slash and putting the Scots pine slash on top of the slash piles. This study has compared the availability of forage, the amount of browsed biomass and the number of fecal pellet groups between conventional and slash treated stands after final felling and commercial thinning in southern Sweden.