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.

The spruce bark beetle (Ips typographhus) is one of the 25 000 species of insects in Sweden, an insect of great economic importance because it can alone terminate forest of high value. During the past decade, insights of climate change received with increasing attention. If the future brings a milder climate in the north and therefore a longer growing season, one would think that it would only affect the forestry to the better? Yet in recent time, outbreaks after storm felling seems to occur more frequently. The Spruce bark beetle ruins millions of cubic meter of Norway spruce (Picea abies) in Sweden alone, with more frequent storm felling and a larger amount of wind thrown threes in the forests there will also be room for an advancing reproduction.

In Sweden there are about 4 million hectares of bare peat (mire). This land has great potential to be transformed into productive forest land, provided drainage is carried out and, in some cases, even fertilization with ashes. Drainage of mires is necessary because the high groundwater table prevents trees from growing due to reduced oxygen availability. Some of the key nutrients that trees need to grow appear in too small quantities in mires, especially potassium (K) and phosphorus (P). Ash from the combustion of biomass contains these elements and is therefore suitable as a fertilizer.

Oavsiktlig lindrig hypotermi förekommer hos upp till 60 % av de patienter som genomgår en operation. Hjärnans förmåga att reglera kroppstemperaturen under ett operativt ingrepp påverkas av läkemedel som ges under anestesi. De åtgärder som vidtas innan och under operationen för att minska temperatursänkning är ofta otillräckliga och behöver förbättras. Idag finns få rutiner för hur oavsiktlig lindrig hypotermi skall undvikas för att minska det lidande som kan uppstå då patienten oavsiktligt utsätts för avkylning perioperativt. Syftet med studien var att påvisa de risker och effekter som uppstår i samband med oavsiktlig lindrig hypotermi perioperativt, samt att belysa framkomna skyddande faktorer.

This project investigated how elevation and vegetation type influences variation in plant litter phenolic content and protein precipitation capacity among and within common plant species for two different vegetation types, heath and meadow, in a subarctic ecosystem in the Abisko region of northern Sweden. As nutrient availability generally decreases with increasing elevation as a result of decreasing temperature, I hypothesised that phenolic content would increase with elevation and be higher on the heath than the meadow. To test this, the total phenolic content and protein precipitation capacity was estimated in leaf litter from 13 species in both heath and meadow vegetation across an elevational gradient ranging from 500 to 1000 meters above sea level (m.a.s.l.) in the study region. The results showed that elevation and vegetation type both had a strong impact on both variables. Total phenolic concentrations decreased with elevation for the meadow, and were greater for the heath than the meadow.

To be able to handle tomorrows need for limited energy consumption we need to reduce our use of energy. The building sector stands for around 40 % of all energy consumption in the society. The government has put up a goal to reduce the energy consumption in our buildings with 20 % by year 2020 and 50 % by year 2050 compared with year 1995. To be able to do reach that goal we need a more energy efficient building stock.The main part of the energy used in our buildings is used for space heating. By installing ventilation systems with heat recovery on the exhaust air it is possible to use the heat-energy in the exhaust air to warm up the incoming air.

Denna rapport är en dokumentation av ett examensarbete vid Karlstads universitet våren 2006. Arbetets storlek är 20 poäng varav 5 poäng utgörs av en litteraturstudie.Examensarbetet har gjorts i samarbete med Pöyry. Uppdragsbeskrivningen var att klimatanpassa en mjukpappersfabrik i ökenlandskap. Både för att tillgodose befintliga energibehov och om möjligt minska dem.Fabriken har ett behov av produktionsånga. Solen kan användas för att producera ånga.

The purpose of this thesis is to evaluate and update load curves for Fortum Distribution AB. Theload curve method is a tool used to forecast the strain of an electric grid. The method is based oncustomer annual energy consumption, outdoors temperature as well as customer category. Theload curve method was established by Svenska Elverksföreningen at the start of the nineties andfocus was put on standardizing annual energyconsumption, in order to make the method usableacross the nation. Present consumption patterns have changed since the original load curves wereproduced, which leads to a need to update the load curves.The work began with an update of present load curves according to recommendation taken fromanother earlier thesis.

The main purpose of this study was to determine the impact of bedding material on the faecal microflora of horses. Another objective was to investigate the hygienic and physical qualities of the bedding materials used and how these may change in the course of the trial period. The bedding materials used were sphagnum peat and wood shavings. Six horses had each material as bedding for a three week period in a change?over experiment.

This project investigated how elevation and vegetation type influences variation in plant litter phenolic content and protein precipitation capacity among and within common plant species for two different vegetation types, heath and meadow, in a subarctic ecosystem in the Abisko region of northern Sweden. As nutrient availability generally decreases with increasing elevation as a result of decreasing temperature, I hypothesised that phenolic content would increase with elevation and be higher on the heath than the meadow. To test this, the total phenolic content and protein precipitation capacity was estimated in leaf litter from 13 species in both heath and meadow vegetation across an elevational gradient ranging from 500 to 1000 meters above sea level (m.a.s.l.) in the study region. The results showed that elevation and vegetation type both had a strong impact on both variables. Total phenolic concentrations decreased with elevation for the meadow, and were greater for the heath than the meadow.

Bakgrund: Internationell forskning visar på problematik kring smärtlindring av patienter med opiatberoende. Det framkommer att otillräckliga doser analgetika administreras till denna patientgrupp och att vårdpersonal saknar kunskap gällande smärtlindring av patienter med opiatberoende. Forskning visar även att vårdpersonal kan ha en negativ inställning till drogberoende patienter och ofta misstror deras motiv gällande förfrågan om analgetika. Vidare visar forskningen att denna patientgrupp upplever sig få en sämre vård än patienter utan drogberoende.Syfte: Studiens syfte var att belysa faktorer som har inverkan på smärtlindringen av patienter med opiatberoende på en beroendeavdelning.Metod: Empirisk studie med deskriptiv kvalitativ ansats baserad på strukturerade intervjuer med fyra sjuksköterskor verksamma vid en beroendeavdelning i en svensk storstad. Data analyserades genom manifest innehållsanalys.Resultat: Under analysen utkristalliserades tre kategorier och elva underkategorier, vilka beskriver faktorer som har inverkan på smärtlindringen av patienter med opiatberoende: (I) Förhållningssätt omfattar (1) Att inte döma och (2) Bemötande.

Today?s climate research shows that the climate may increase its temperature. One sector that is being threatened by global warming is the winter tourism of the Swedish municipality A?re. Tourism is an important economical source of income in A?re and is now threatened by a shortened winter season.

The aim of this study was to evaluate the stir drying method, for drying of grain during Swedish conditions. The evaluation was done during the harvest year 2004, on four farms with stir driers. The driers were evaluated for their energy consumption, design, stirring effectiveness and how much time the farmer has to spend on every tonne of grain. A comparison was also done with conventional Swedish high temperature driers. Totaly six batches of grain from stir driers were examined, mostly winter wheat, but also barley and wheat.

In Sweden there are 1894 small-scale hydropower plants in operation, which together generate 4.3 TWh of electricity per year according to Swedish hydropower compound (SVKF, 2011). This corresponds to the annual consumption of about 860,000 Swedish households (based on an annual consumption of 5000 kWh). In the mid-1950s there were around 4000 small-scale hydropower plants in operation in Sweden before cheap fossil fuels and uranium competed with them, in the current situation only 1,894 of these are in use. If slumbering small hydropower plants once again would be taken into use and some new ones are built, we would be able to extract about 7 TWh of renewable electricity from these annually in Sweden, representing about 1.4 million households.The thesis intends to calculate and construct a hydroelectric power plant at the existing dam in Olofsfors and give suggestions on how the power station should run during the time that fish migration is greatest in Leduån.The turbine and generator to the station in Leduån at Olofsfors is designed by the height of the fall and the water flow through the dam. The turbine selected for the station is a CK-1000RM turbine with a 4-pole 250 kW generator from Cargo & power turbine Sweden AB, which is expected to deliver 1.2 GWh per year.

Dragonflies are fascinating. The larvae stays larvae from a couple of weeks up to 5 years, it depends on the species (Hansen, 1981). The temperature, nourishment and time of the year also play a role for the growing factor for the larvae. Both Sahlén (1985) and Begon a.o (1990) say so. My report contains information about the branched setae on the front legs from the family damselflies (Zygoptera) and the species Coenagrion.