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 study is made for Södra skog and is concerning how to minimize soil damage from planning to plantation. The purpose of the study is from the respondent?s perspectives; their own ideas and approaches. What emerged from the interviews is that the communication between the different organization levels can be improved. It is also important to prevent damage on the soil and to have in mind that the process of planning tracks to plantation continues for a long time and because of that, the soil condition meanwhile will change..

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.

Bakgrund: Medvetenhet om kropp och rörelse nämns ofta som en viktig fakor i att öka prestationsförmåga, undvika skador, nå högre livskvalitet och förbätta sjukdomstillstånd. Det har länge funnits ambitioner att förbättra rörelse genom ökad medvetenhet. Feldenkraismetoden är en metod för att förbättra rörelse genom förhöjd rörelsemedvetenhet och är förenlig med nutida vetenskap men förhållandevis lite empirisk forskning stöder metodens effektivitet. De flesta tidigare studier har varit på någon form av dysfunktion och ofta subjektiv upplevelse snarare än objektiva värden. Det har varit svårt för Feldenkraispedagoger att finna rätt mätmetoder för att utvärdera metoden.Syfte: Studiens syfte är att utvärdera effekten av träning för ökad rörelsemedvetenhet enligt Feldenkraismetoden på rörelse hos friska personer genom kvantitativ mätning.Metod: Friska kvinnor i en experimentgrupp (n=4, 30±7 år) och en kontrollgrupp (n=4, 26±2 år) testades med fem kvantitativa rörelsetester; one-leg standing balance, one-leg standing long jump, standing triple jump, star excursion balance test och upper quarter Y-balance test, innan och efter en intervention ledd av en auktoriserad Feldenkraispedagog där experimentgruppen genomgick tio träningsfällen enligt Feldenkraismetoden under fem veckors tid.Resultat: Signifikant förbättring (P?0,05) i förhållande till både förtest och kontrollgrupp sågs vid star excursion balance test för vänster ben.Slutsats: Träning för ökad rörelsemedvetenhet enligt Feldenkraismetoden verkar kunna leda till förbättring i kvantitativt mätt rörelse hos friska kvinnor.

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.

Nature conservation has for a long time been founded on the assumption that high ecological values depend on low human impact. In Sweden this has led to forests with these characteristics being strictly protected from human influences. However, it is also known that historical land-use can enhance ecological values in forests. Mountainous forests in Sweden, which have not been affected by modern forestry, have for a long time been considered as untouched by people. However, forest history research has in recent years shown that even these areas have been used by people for a long period of time.

By limiting our horse?s freedom of movement, we restrict their opportunity to forage, which is one of their most important needs. If their need of forage is not fulfilled it can lead to frustration, which might manifest itself in abnormal behaviour, like the oral stereotypies for example crib-biting. It is a held belief that the horse swallows air while crib-biting, which they don?t, and that swallowed air causes colic, and the belief that other horses can copy the behaviour, leads to the use of many methods to prevent the behaviour.

The aim of this work was to find out what potential contaminants from roads, residential area and businesses within Svedens industrial area that can affect groundwater quality and quantity. Data collection was from SGU, VISS, internal material from Gävleborg county Administrative Board and Gävle municipality archive. GIS software ArcGIS was used to create the map images in the work. The studied area is located approximately ten kilometers west of Gävle city and consists of the esker Valboåsen, which is a glacifluvial deposit that in its central parts consist of coarse material that is overlaid by sand, clay and silt. North of esker Valboåsen there are the river Gavleån which has an inflow to the groundwater in the esker. This inflow represents the largest part of the groundwater recharge.

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..

For some time, there has been a general thought that churches built in the Early Middle Ages in Scandinavia, around the 12th century, directly replaced cult buildings or cult sites from the Late Iron Age. There are archaeologists who have criticized this and were instead skeptical that churches at all were built on places where a pre-Christian cult building existed. Several examples from Scandinavia contradict this and show a continuity of place and cult from the Late Iron Age to the Early Middle Ages. The aim of this thesis is through a spatial analysis, study Late Iron Age archaeological sites in the landscape around thirteen churches located around lake T?kern in the western part of ?sterg?tland, to see if there is a place and cult continuity from the Late Iron Age to the Early Middle Ages at the selected locations.

 This study was conducted in autumn 2008 on the Company AB, which is currently in a growth phase. The company manufactures hydraulic systems for the heavy vehicle industry and has annual sales of approximately 250 MSEK with 165 employees.The rapid growth and unchanged planning is the starting point for this report. It all began in 2005 when the company received an unusually large order. During this period, the first priority was to satisfy customers and all other focus was disregarded. This has primarily resulted in a messy production and long throughput times.

The European Union is seen as democratic, and one of the criteria for a democratic decision process is that it must be fully transparent for the citizens. That is the only way for them to make their own decisions about political issues, and it is only possible as long as the citizens have access to relevant and reliable information. However, this is not always the case within the European Union, since it is often difficult to get a hold of different documents of the institutions, and since the civil servants to a great extent are forbidden to give away any information..

The expansion of the Swedish hydro power has contributed positively to the reduction of the environmental impacts from the fossil fueled power production. In the same time the extensive expansion has been proved to cause negative ecological and local environment impacts of a stream. This, in turn, has been affecting the biodiversity and fish stock negatively, which has been reduced. One of the underlying problems is the lack of possibility for the fish to pass the plants, but it is also directly correlated to the mortality rate of the fish passing through the turbine, which this study is investigating.The mortality rate has been computed for three different locations in Sweden, Untra, Tännfallet and a third one whose location is confidential, and is denoted as Case 1, 2 and 3. The model used to calculate the mortality rate in this investigation is based by existing blade strike models and knowledge and are investigating the death due to mechanical injuries from collision with a runner blade in the turbine.

Due to long time of overconsumption of antibiotic, the possibility of an effective infection treatment is now threatened. Bacteria have begun develop resistant against antibiotic, witch is most due to bacteria that do not normally develop resistant. These kinds of bacteria produce ESBL, and have made the healthcare costs increase around twice as much, as for bacteria that do not produce ESBL..