Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

This thesis investigates the effect of profit growth and profitability on market capitalization amongst Nordic companies during the turbulent period 1997-2005. Our results suggest that profitability have a significant impact on market capitalization for six of the nine years studied, whereas profit growth does not seem to affect market capitalization. Consequently, our results imply that the effect of other factors on share price performance may be greater than previously suggested. These findings are only partly in line with theories on corporate valuation which suggest that market capitalizations are to a great extent driven by both profit growth and capital returns, regardless of whether the stock market is particularly unstable..

The purpose of this thesis was to increase the understanding and discuss safety aspects in two stairwells on Nyforsgatan in Eskilstuna, where the buildings were built during the years 1965-1975. I have presented a proposal for improvement through lighting. I have through different methods, such as surveys, interviews, literature studies and observations, come to a conclusion: that there are opportunities for improvement through better lighting that allows orientation in space and creates a nice atmosphere which will remove the feeling of not being safe, e.g. dark corners and shadows. It has been an exciting process to gather enough of facts to rely on and to develop the lighting design for the environments.

Syftet med denna studie var att samla in information som kunde ge en bild av den organisatoriska situationen i Försvarsmaktens helikopterorganisation i ljuset av de förändringar organisationen genomgått sedan 1998 och de allvarliga haverier som följt efter dessa förändringar. Ett tillämpat syfte var att denna bild skulle ligga till grund för en förståelse och diskussion av flygsäkerhetsläget inom helikopterorganisationen i synnerhet och inom Försvarsmaktens flygverksamhet i allmänhet. Som ett led i processen var syftet att undersöka säkerhetskulturen, organisationsklimatet och den psykosociala arbetsmiljön genom att jämföra ett helikopterförband och ett stridsflygplansförband inom Försvarsmakten. I studien ingick sådan personal som kom i personlig kontakt med den direkta flygsäkerheten vid respektive förband, såsom flygförare, tekniker, spanare/navigatörer och operatörer/ytbärgare. En enkät delades ut till 125 personer vid de två förbanden.

Single vehicle accidents are one of the most common types of accidents that occur on the Swedish road network. Depending on the design of the road, the presence of a crash barrier and embankment on the roadside, the outcome of a roadside collision can lead to serious injuries and even deaths.The aim of this project is to investigate the possibility of improving road safety by designing the optimal roadside area based on the results of a life cycle cost analysis (LCC).The questions that have been answered during the duration of this project are:1) Describe the current technical solutions for roadside area design and the various barrier types used in Sweden.2) Complete an existing mathematical model that has been developed by Hawzheen Karim, for calculating life-cycle costs for various roadside areas.3) Calculate and compare the life cycle costs for the side area with a barrier and without a barrier.By performing an analysis of the documentation on the current guidelines and rules for shaping the roadside, was it possible to describe the current technical solutions for the formation the roadside as well as the current roadside barriers in use today. A mathematical model for calculating the life cycle costs of different barrier types had already been developed by Hawzheen Karim. This model was supplemented so that it could calculate life-cycle costs of the roadside region with and without a barrier. After the model was completed, an analysis was performed to obtain life-cycle costs of a roadside with and without a barrier.The result showed that there is a clear relationship between the slope inclination, fill height, and the rate at which the costs rise.

This report is a risk- and vulnerability analysis of how the commercial ship and its goods can be a threat to the environement and to human health in case of a discharge. It present the most common dangerous goods that are transported with ship through Kattegat in the Baltic Sea..

Detta arbete genomfördes under 10 veckor vårterminen 2009 på Bigso Box AB i Nybro,ett företag som tillverkar förvaringslösningar för hemmet och har stora kunder somIKEA.Bigso vill ha hjälp med att undersöka materialflödet och de lagernivåer företaget besitteri sin producerande fabrik i Litauen. Främsta målet med arbetet var att minskakapitalbindning i färdiga produkter samt på halvfabrikat i fabriken. Då Bigsos störstakund IKEA ställer extremt höga krav på leveranstider och företaget ibland hamnar eftermed ordrar önskar Bigso även att genom en större kontroll av materialflödet och genomatt hålla rätt lagernivåer även komma till rätta med detta problem..

Annual reports are by many considered to be companies primary way to inform their world where the CEO's words are read most carefully by shareholders. The purpose of this paper is to examine the design of the CEO's words in annual reports in light of the financial crisis in 2008. The study seeking explanations for change, similarities and differences in the various texts based on three themes which are results, future and confidence. In this qualitative study five CEO's words are explored by means of a discourse analysis, all from large Swedish industrial companies listed on the Stockholm Stock Exchange. Some of the results shown is that the CEO tends to talk about the company's results in a self-serving manner and CEO speaks more aboutm the results before than after the crisis.

Everything has changed, yet everything is the sameUsually, there is no reason for people to think about death or illness, although it is a highlynatural part of life. Most people live in health without major problems. When something does happen, people assume it will be at the end of their life and then it will be a natural part ofgrowing old. Yet some will get the notice or the feeling that something is not the way it should be, it can be something they can live with or they may have to face death.The work concerns the body?s fragility and feelings about human vulnerability.

Bakgrunden till projektet är att är att Sundström Safety AB vill utveckla ett mobilt vattentätt filtrerande andningsskydd. Fläktenheten ska förse sanerare med renad andningsluft vid asbestsanering. Asbestsanering är relativt nytt i övriga Europa och Sundström har identifierat ett behov av en kompakt, prisvärd och användarvänlig produkt. Projektgruppens mål har varit att utveckla en produktionsprototyp med fokus på bland annat vattentäthet, kostnadsreducering och kompakthet. Arbetet grundar sig på användarstudier, konkurrentanalyser, modellbygge och layouttester.Resultatet är en vattentät fläktenhet med den höga prestanda Sundströms produkter är kända för, fläkten är utvecklad för att klara av de hårda arbetsförhållanden som råder vid asbestsanering och utformad för att underlätta användandet..

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

Background and problem: The financial crisis 2008-2009 came out from an over-optimism among those who took the real estate loans in the U.S., and especially so-called subprime loans. After the 2008 financial crisis, it has become a global uncertainty in the financial market with low growth, and even financial crises in the euro countries have appeared. The real estate industry is a capital-intensive industry where companies have a high leverage to implement their investment. This means they have a larger proportion of debt relative to equity than companies in other industries. As investments require a lot of capital, real estate companies become dependent on having a working relationship with both the banks and the capital market.

Title: Experiences of physical activity in a flat country Regular physical activity provides many chronic diseases and is an important contributor to health promotion. According to Swedish goals for public health, community planning ought to provide opportunities for exercise in all groups of the population and exercise in daily life should be uncomplicated, even in rural areas. The purpose of this study was to explore how individuals living in a flat country experienced their opportunities for exercise on a regular basis. Four semi-structured interviews were carried out with a phenomenological approach and for the analysis a phenomenological-hermeneutic method was used, resulting in two main themes and nine sub themes. The first main theme ?The reciprocal relation between physical activity and the landscape? showed that the informants experienced that they had good opportunities in the landscape for physical activity, it was easy to exercise on a regular basis, provided there was motivation.

Title: Predictions and explanation models for bankruptcy in stock-companies ? A study of three failed Swedish companies Author: Tim Svanberg Supervisor: Emil Numminen Department: School of Management, Blekinge Institute of technology Course: Bachelor?s thesis in business administration, 10 credits Purpose: The purpose of the thesis is to find explanation for bankruptcy with the help of prediction models. The purpose is also to add explanation by using Behavioral analysis Method: Quantitative research of bankruptcies using financial prediction models and qualitative study of psychological pitfalls. The study is deductive. Results: I found that it is possible to explain the bankruptcies using the prediction models.

När problem med materielsystem upptäcks efter att de har levererats till Försvarsmakten så är detden vidmakthållande organisationen som tar hand om det. Den arbetar för att det aktuella problemetåtgärdas och även förebygger liknande problem. Många instanser runt om i Försvarsmakten är inblandadei arbetet; ibland kan samordning och kommunikation vara ett problem för verksamheten.Uppsatsen undersöker hur ett datorbaserat samarbetssystem kan bidra till att förbättra den vidmakthållandeprocessen inom Försvarsmakten.Undersökningen visar att ett datorbaserat samarbetssystem kan underlätta arbetet för en idag redanfungerande vidmakthållandeorganisation..