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 report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

In 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

A growing issue in the construction industry is how production can become moreefficient by using logistical solutions. Companies can minimize the cost of a project byreducing the time to perform the work.The purpose of this report was to examine the logistics related to pipe trenches forSIAAB. The report's focus has been on solving problems and planning that wouldfacilitate the work of the project Vaksala-Lunda Etapp 3.The case study consists of interviews with SIAAB's employees and an observationwhere the progress of a traditional pipe trench has been documented using checklists.Questions to the report?s case study come from the theoretical part, which is basedon literature on construction management and logistics in general. The observationlasted five weeks and the biggest time-consuming events that affected the pipe trenchduring this time, has received most attention.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

The Swedish winters 2009/10 and 2010/11 were rich in snow and many roofs collapsed, mainly largespan frames. Investigations were made and the amount of snow was not the primary cause, insteadthere were several other causes. One of these was that in some cases roofs were shoveled in anunfavorable manner which affected the load patterns negatively, so causing the roofs to collapse.Most people lack the knowledge of how shoveling will affect the roof. Had there been an increasedunderstanding regarding shoveling, some roofs could have been prevented from collapsing.Through both qualitative and quantitative research in the form of interviews and calculations thetheoretically best ways to shovel a selection of roof types is presented in the report. The roofstructures covered are 3-compartment, continuous and Gerberspliced metal roof decks.

The report contains a comparison between computer based modeling of evacuation and evacuation experiments with large crowds. Crowd movement, behavior and management is examined, as well as the evacuation time. The conclusions in this report are based on observations made during the evacuation of a football ground (Swedish)..

It is very important to get the work environment into the daily work, not least in the construction industry. The purpose of this report is to identify how the process with work environment works. It will identify and clarify the problems that exist.In my work, I have studied how the NCC Östergötland is working with these issues. The focus of the report is on my interview and survey questions. My conclusion and discussion is therefore based on the answers I collected and compared.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

The sea-level is rising due to climate change. This report inquires into the possibleconsequences of sea-level rise in Värmdö and its archipelago with particular focus on roadsand buildings. Four scenarios with a sea-level rise of 0.5, 1.5, 2.5 meter and a worst casescenario of 3.9 meter are analyzed using a geographic information system (GIS) calledarcMap. The report also examines how Värmdö is taking into account future sea-level rise intheir planning today. The report´s findings show that uplift and sea-level rise cancel eachother out in the scenario with a sea-level rise of 0.5 meter, but that a number of more or lessimportant roads and buildings will be affected by a rise of 1.5 meters.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

This student report is about neutering male and female cats and compares early ageneutering to neutering at the traditional age of 6 months.The main focus in this report is early age neutering, which means that neutering isperformed when the kittens are between 6 and 16 weeks of age. This technique has beenused by shelters in the United States for a long time, to prevent the adopted cats fromreproduce and contribute to the problem of overpopulation.Two different surgical methods are also addressed; the ventral midline incision and thelateral flank approach. Ovariohysterectomy and ovariectomy are also compared.I also address which drugs are preferable when kittens are neutered and some importantguidelines where you have to be extra careful when dealing with kittens.These guidelines are the preanesthetic evaluation, calculating drug dosages and preventinghypothermia, hypoglycaemia and stress.The report also has a summary of the concerns regarding early age neutering such asanaesthetic risks, growth disorders and growth plate fractures, urologic diseases andimmune system dysfunction, obesity, altered metabolism and behavioural changes.The sex hormones and how they change after neutering is also included.At the end of the report there is a compilation of a questionnaire that consists of eightquestions that I sent out to various animal hospitals and veterinary clinics in Sweden..