De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

It is essential to reuse- and recycles residues to decrease the amount of deposit materials and reach sustainable energy use. Two ways to work towards this is to recycle wood ashes to the forest as nutrient compensation and extract biogas from combustion of biomass.The aim with this study was to decide whether wood ashes that been used for biogas upgrading with accelerated carbonation also can be used as a nutrient compensation in the woods according to recommendations from the Swedish Forest Agency (Skogsstyrelsen).The ashes that were used in this study came from Johan Andersson who works at JTI in Uppsala, who also treated the ashes with biogas. The ashes have, in both untreated and treated condition, been analyzed in this study according to contents of elements, leaching properties, hardening properties and contents of crystalline phases, to evaluate what impact carbonation with biogas has on the ashes.The accelerated carbonation led to hardening of the ash, and decreased amount of CaO- and increased amount of CaCO3. The CO2-uptake also entails a dilution of the elements, and the content of nutrients and trace elements decreases. However the results show an indication of an uptake of S from the biogas to the ash, since the dilution had a smaller impact on S than the rest of the elements.

Syftet med denna uppsats är att undersöka Lufthansa Private Jets verksamhet och marknadsföringsstrategi i Sverige utifrån kundsegmentering. Vi avser att undersöka hur Lufthansa Private Jet utifrån kundsegmentering kan lokalisera och expandera sin målgrupp i Sverige. Vår studie har en kvalitativ ansats. Undersökningen är en fallstudie som genomförts med hjälp av intervjuer med personer med olika anknytning till Lufthansa Private Jets verksamhet. Uppsatsen bygger på teorier och metoder kring kundsegmentering som vi anser relevanta för syftet med uppsatsen.

This essay tries, in different levels, to explain and create a deeper understanding for the phenomena ?private security companies?. By using Mary Kaldors theory about new wars, I will come to the conclusion that the insecurity that these wars create is an important part in understanding the emergence of a security need that these private security companies can provide. Later I investigate and explain howthe neoliberal privatization policy that is spreading through the world today has laid ground for development of the private security industry. When I have answered these questions I analyze how the private security companies can affect the state, war and peace both positively and negatively.

Existing studies concerning private labels are unclear as to whether private label manufacturers carry out product development themselves. Furthermore, there is a lack of studies comparing product development processes in private label companies and national brand manufacturers. This study highlights a set of critical product development factors and assesses their prevalence in four different companies in the Swedish retail business. The study is based on a number of qualitative interviews with key personnel responsible for various table fats. Findings indicate two levels of involvement in the product development process on the private label side.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The interest for venture capital within the financial sector in Sweden has, according to earlier studies, been seen as a growing occurrence. Especially for what is known as informal venture capital. In modern times, private investors who engage themselves in small, unlisted companies, providing informal venture capital are to be known as business angels. They close equity gaps on the financial market by contribute financial capital to start-ups and are therefore an important participant on today?s market.

Det finns fördelar med att använda projektfinansiering vid PPP. Undersökningen visar att projektfinansiering är ett enastående verktyg för riskallokering. Dessutom resulterar projektfinansiering i minskade kostnader för agentkonflikter. Emellertid är privat finansiering normalt sett dyrare än offentlig finansiering..

AbstractThe Energy Declaration is a law that will come into effect October 1: Th 2006. This report has Värnamo municipality as principal and shall clarify what the estate owner in general and Värnamo municipality in particular need to know about this law. Another part that is going to be dealt with is how large the future need for energy experts in this field will be, and which competence that will be demanded for them.The work will in general deal with simplified energy declarations for apartment houses and public buildings, since these buildings are the first to be involved with energy declarations.The energy declaration will consist of a number of important components.? Energy power i.e. how much energy the building consume? If the ventilation control is done? If the radon measurement is carried out? Recommendations of measures to improve the energy power? Reference value to compare the buildings energy power againstAccording to the law the declaration shall been made by an independent expert, which will need certain information for this.

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

The four grocery chains Axfood, Bergendahls, Coop and ICA, all providing private labels, dominate the Swedish grocery market. Through private labels, it may be possible to convey an image about the grocery chain's overall brand. Furthermore, it is important that the grocery chain's employees have a fairly consistent understanding regarding the company's image to achieve success.The main purpose of this study is to examine how the intended image the Swedish grocery chains head offices will communicate through private labels is perceived among the store employees. The study intends to provide an expanded view among the grocery chains' work on internal communications regarding the image of private labels. The research method is qualitative.

This case study has its starting point in an unpublished study where the results showed that there is a conflict between the leadership and the employees in a private company. The conflict is identified as a result of the company leadership is steering for cost savings and efficiency The aim of this study is through analysis of  the open questions in a quantitative survey describe how the staffs  attitudes and culture is affecting the leadership of the organization. The ideological aspect is very clear and through the aspect of the structural differences between the public and private sector makes it possible to identify the staff?s social rules, ideology and group norms.  These are shown to be in conflict with the economical perspective of the private sector.

The purpose of this essay is to illustrate the ideas that have influenced parents' choice of a Christian private school and how parents justify their choices. The essay also aims to examine the expectations that parents have in the schools, as well as the pros and cons as they consider private school compared to other schools.My study is based on qualitative data collected through interviews with parents who have chosen to place one or more of their children in a specific Christian private school. Using a qualitative approach has made it possible for me to get a deeper understanding of this investigation. I have also used the previous research on this field and theoretical starting points to explain and connect to my inquiry as Maslow's hierarchy of needs and the school Weber document types and identity in a multicultural society.The study shows that parents seek to or from the public school due to various reasons. To seek out a Christian private school depends on different reasons.

The question of whether there is soft law in international law has been as much the subject of contemporary debate as whether or not there is private legal authority in the international society. The legal boundaries seem to be blurred by the process of globalisation and the recent shift in international law. The traditional definition of international law has been outdated as new forms of treaties has introduced new subject of law to the judicial arena. At the same time a supplementary map of law has been added to the cartography of international law, soft law. These correlating processes have comprehensive political and legal consequences at both the international and national levels.

Real options analysis is a method for assigning value to flexibility in decisions, coming from uncertainty in future outcomes. This thesis ascertains to what degree this method is superior to traditional net present value analysis, with regards to ease of implementation in relation to the benefits from being able to measure the total value. Real options analysis is evaluated with a case study of the Swedish online gambling market, and conducted with the binomial framework of Copeland and Antikarov (2003). The authors find the sensible use of real options dependant on the specific situation to which it is applied, i.e. a certain degree of future uncertainty and managerial flexibility is necessary for justification of the increased workload.