A big part of assets in companies today consists of their employees knowledge and skills. In today?s society knowledge insensitive companies are increasing. The survival of these companies lie in the knowledge of their employees, which make it of great importance that knowledge transfer is managed properly. Knowledge transfer is important since it makes it possible for co-workers to apply old solutions to new problems that arise, using knowledge that already existing within the organization.

This is a qualitative study with four interviews, in four different preschools, in the same municipality. By making it so, it becomes a case study to describe a phenomenon in a municipality which also is the definition for this investigation. The purpose of my study is to examine what it means, in a municipality, to have different types of introduction at preschool. Where I ask the question why preschools choose to have a specific method of introduction and what are the basics and ideas behind the choice of the method? What significance do these different methods have to attachment theory? What do teachers think about the advantages and disadvantages with their choice of method?The versions of introductions are many and may vary; the duration of the introduction may vary from 1-3 days up to 3 weeks.

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.

Agency theory describes the conflict of interest between the principal (stockholders) and the agent (CEO). Aligning the incentives of executives with those of the owners is the most direct way to mitigate the agency problem. If there is no meaningful link between CEO compensation and company performance, it is doubtful that the large sums of assets in public corporations are being managed efficiently. In theory the solution is simple reward the CEO when shareholders wealth increases. The purpose of this paper is to investigate if there is a relationship between company performance and CEO compensation among Swedish companies, in materials and information technology industry.

The driving forces from the forest owners point-of-view was studied on a market where several buyers attend to procure round-wood. It was concluded that forest owners prefer personal contacts to other means of communication, but that it is essential that the initial contact is a personal letter on paper. Furthermore, although price is always important, long standing relations is asked for. The buying companies need skillful experienced buyers that can provide more than just quick closures of deals..

The purpose with this project is to explore and verify three renovating systems for Miljonprogrammet (common expression forbuildings constructed during the years 1965-1975 when over a million houses where built in Sweden) to take measure to thelargely transmission losses of these buildings. Many of the buildings from this period have similar constructions and thereforethe same techniques can be used to renovate several of them. This project only considers the climate scale, although thereare many more factors to concern for to efficient the buildings of Miljonprogrammet.This thesis presents examples of renovations carried out using two of the three renovation systems.The essay presents a reference house of choice on which we apply the three systems and calculate the new U-values,consumption of energy and the investment costs. The new U-values the building is given is matched to the values ofrecommendation for passive houses. Our reference house is a two story apartment building, located in the village ofLammhult, with brick facades at the ends and plaster at the long sides.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

This work consists of a survey and risk classification of eleven metal industries including foundries, finishers and engineering industries in two industrial areas in Mora. The study follows a method called MIFO (Method of Surveying Contaminated Sites) composed by the Swedish Environmental Protection Agency. In the method assessments of the degree of hazard posed by the pollutants, the level of pollution, the conditions of dispersal, sensitivity and the degree to which the area is worthy to protect are made for each contaminated site (object). The assessment classify the objects into four risk classes in which risk class 1 denotes a very large risk, 2 large risk, 3 moderate risk and risk class 4 little risk. The work of surveying using MIFO is divided into two phases.

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

Social enterprises are increasingly gaining ground as an organisational form in Sweden, however the institutional structures for financing these types of organisations are yet to be established. With its usual origin within the civic society, social enterprises prioritise a higher goal than to maximise economic profit, which often causes these organisations to be dependent upon resources from external constituents within its institutional environment. The aim of this study was to examine how a social enterprise, which derives from the civic society, acts to mobilise resources from constituents in its institutional environment. This was executed through a case study of Jordbro Världsorkester (JVO) - a typical organisation in the civic society which takes the form of a social enterprise - by identifying how assets were used to gain resources in strategic responses to institutional processes and examining how institutional processes affects how JVO acts. Throughout the study, qualitative interviews were conducted with JVO and constituents in its institutional environment and a theoretical framework was developed which explains how capital is used to gain more capital in an emergent strategy of strategic responses as the organisation gets in contact with institutional processes from its institutional environment.

Background: Animals have been shown to have a positive effect on people. The nursing science approach says that a person can experience well-being despite illness. The positive attributes of animals can be used in health care to help ill people experience well-being. An animal-assisted intervention can be a form of activity or therapy involving pets (AAA / AAT) or horses (EAT).Aim: The purpose of this study was to elucidate how animals in health care promote well-being for people with long-term illness.Methods: Literature review based on fourteen original scientific articles, with both qualitative and quantitative approach.Results: The compilation of the results led to four main categories with two subcategories respectively. These were: Physical aspects with subcategories Physical well-being and Bodily functions; Psychic aspects with subcategories Psychic well-being and Reduced psychiatric symptoms; Existential aspects with subcategories Quality of Life and Safety; Social Aspects with subcategories Social behavior and Relationships.Discussions: Review and discussion of the selected method.

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

Purpose: The aim with the report is to investigate if the South East Asian customer on the food processing market base their investments on Total Cost of Ownership and if so, which are the cost drivers considered most vital. Moreover, do these cost-drivers diverge from the perception FP Ltd has, and if so, can a Total Cost of Ownership-model help to achieve a mutual understanding? Methodology: First a descriptive approach will be taken, identifying FP Ltd?s employers? perception on how to meet the customer. This will later be compared to our empirical findings of the actual customer behaviour in Thailand and Vietnam. Thorough analyse of the gap between the two parts will give us the outcome whether or not FP Ltd will have any use of presenting a quantitative model justifying their higher price.

Due to the increase of the emission of greenhouse gas and climate changes more and more customers demand environmentally sustainable products. The increased demand of sustainable products from cradle to grave is something that has affected the food sector. Many retailers within the food sector feel that they are less or more forced to be environmentally friendly. Nowadays many retailers have chosen to show customers and stakeholders that they want to ?do good? by publishing annual sustainability reports. The Swedish food market has been one of many markets investing in being environmentally friendly.