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.

This study is about the potential advantages as an investment option in a portfolio. The study shows that the incorporation of bitcoins in a portfolio, even to a small degree, gives significant increases of both risk and return. The different studied portfolios sharpe ratio rises, which in turn shows that the risk reducing return increases when bitcoins is used as an investment option.This study is based on Virtual Currency, Tangible Return: Portfolio Diversification with Bitcoins by Brière, Oosterlinck and Szafarz. The authors of this study have compared their own results with the study mentioned and seen its similarities and differences. The study investigated a total of eleven different assets percentage return over 192 weeks ranging from July 2010 to March 2014.

This thesis is basically a design project aimed to find a safe and reliable automatic safety device, which is designed to be suitable for highly automated industrial situations. This device fits with ABB / Jokab Safety?s fence systems. These are built up around machines to create safety distances. The automatic protection device assist the operator in situations when loading or going in and out of the danger zone.

The construction industry has not undergone the same logistical development as the manufacturing industry; this, in combination with increased material price, leads to the fact that the construction industry must be improved. This master thesis is a part of the research cooperation Brains & Bricks goal of reducing production costs for the construction sector by 25 percent. Brains & Bricks is a cooperation between Linköping University, Peab and Katrineholms municipality. The master thesis aims to identify improvements in the flow of material, the Supply chain operation reference, SCOR, model has been used and the work has been carried out on one of Peab?s construction sites. At present the business is characterized by bad communication both between the construction site and the office as well as between the construction site and suppliers.

This study aimed to evaluate the levels of formaldehyde and organic acids that can build up within enclosed spaces. Another goal was to compare two types of paints that can be used as coating barriers within showcases and in turn compare them to the modern, and by many highly recommended, material of Marveseal®. A low volatile waterborne alkyd/acrylate paint and a two component polyurethane paint was compared to Marveseal® in two series of experiments. One series measured the level of formaldehyde, and thus the effectiveness of the three chosen barriers, and the other series measured the level of volatile organic acids, both the acids emitted from the paint itself, and that of the wood. One box in each series were not treated at all and was used as a reference.The fact that different types of materials emit volatile organic compounds have long been known.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

This study investigates how tagging is being used in a new way when members of a Swedish dating site get to tag themselves in an act of self-presentation with the aim of meeting new people. In the study seven members of the dating site Mazily were interviewed about their self-presentation, tagging and identity formation there. The questions concerned how they formed their own tags, but also how they interpret and use other members' tags in their search for a potential partner.I have been using queer theories for this study, in order to find out what kind of norms and structures that lie behind and affect the members' behaviour on the website. My study finds that the interviewed members to a high degree reflect about both their own and other members tagging and self-presentations. Although they spend quite some time trying to analyse other people on the website they have a great sense of understanding that a person may give two very different impressions on the site and offline.

Natural disasters are becoming more common due to climate change and it is important to adapt the society and its infrastructure to withstand events such as extreme rainfall. Precipitation is an important climatic factor affecting the transport and annually generates the cost of millions in damages, over the past 40 years heavy rain has increased and will continue to increase in the future. The extreme rainfall that occurred in Kramfors municipality in September 2013 led to flooding and destroyed several roads, including highway 90, which recently both had been rebuilt and given a new stretch of road. Extreme rainfall had also occurred in the municipality earlier.  The aim of the thesis was to examine how the Swedish Transport Administration handles new knowledge gained after natural disasters and how this is used in the planning of new roads.

The aim of this text is to study how sectional managers in the care of the elderly work so as to promote basic human values. Semi-structured interviews generated qualitative data from five sectional managers. A hermeneutical approach was applied for interpreting the interviews. The result shows that the respondents are conscious of the fact that it takes a lot of long term work before a change in current procedures will happen. Also, the common everyday principles of work and basic values will continue to be part of the care of the elderly.

Aim With this study we want to highlight and analyze the media spin of the PR campaign Miss Skinny by clarifying; a diffusion pattern which covers posts published by bloggers and journalists; a framing pattern from the first audited post to the last; how journalists are influenced by user generated content, and what consequences this may have for the news coverage.Method We have conducted a studied of news posts and blog posts about the Swedish PR campaign Miss Skinny through content analysis, diffusion analysis and mapped direct links between blog posts and news posts.Main result We found that a surprisingly large amount of news postings contained direct links to previous blog posts and that the former media serial no longer can be applied on today's modern media where journalists and other players come together on the converged media arena. .

Sveriges Radio stores their data in large archives which makes it hard to retrieve specific information. The sheer size of the archives makes retrieving information about a specific event difficult and causes a big problem. To solve this problem a more consistent use of metadata is needed. This resulted in an investigation about metadata and keyword genera-tion.The appointed task was to automatically generate keywords from transcribed radio shows. This included an investigation of which systems and algorithms that can be used to generate keywords, based on previous works.

This critical examination of the concept of cultural heritage is based on an overall phenomenological approach, with focus on Alfred Schütz?s further development of Edmund Husserl?s idea of the lifeworld. With strong emphasis on the subjective and intersubjective dimensions, the concept of cultural heritage is contextualized, analysed and criticized from different aspects for the purpose of enriching the discourse of cultural heritage.A literature based methodology is used, including a hermeneutic analysis of theoretical texts in the field of cultural heritage studies and the new Swedish Culture Environmental Law (?Kulturmiljölagen?) and related bills. Qualitative interviews deal with people?s notions about the concepts of culture, cultural heritage and intangible cultural heritage.

Starting out as a minor form of amusement, the game industry has become one of the most lucrative andsuccessful in the entertainment business competing against giants such as television, movies and music.As the internal competition within the developer community grows companies work hard at discoveringnew ways to attract and keep customers. By having a playcentric approach focusing on user experiencethey hope to achieve that goal. This thesis describes the process of designing a game with focus on theplayer. We apply the concept of flow on game development and investigate through research throughdesign if we are able to create a game that keeps the player in flow.Play tests showed several elements such as control issues and too difficult challenges early in the game,affecting the possibility for players to experience flow while playing. These negative factors came to becalled flowleakers.

This thesis is the result of the author?s interest in music and electronics, namely the design and manufacturing of a stereo sound system with an active crossover. In short it can be stated that an active crossover has many advantages over its traditional passive counterpart. The active design naturally results in a more complex system comprised of a multiple number of components. This report deals with the theoretical aspects of preamplifiers, crossovers and power amplifiers as well as power supply and control.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..