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 final project is an investigation about the responsibility in rooms where the walls and floors are exposed or partly exposed to irrigation of water, as a bathroom, laundry room and WC. The cost for all water damage is valued for 5 000 000 000 SEK each year. How is this possible with all information about the problem and good materials? Who is responsible? Incites had been made in the subject throw reading reports and participation in courses about how to make a room mention above. Discussions have been made with workers in the trade of making the walls waterproof.The conclusion in the rapport is about who´s responsible for the damages and will pay the cost of the renovation. The responsibility is discussed between the contractor and the insurance company.

Bakgrund och problem: Jämställdhet är ett aktuellt ämne som diskuteras bland både forskare och medier. Revisionsbranschen anses som en jämställd bransch samtidigt som undersökningar visar att kvinnor i de större företagen inte uppfattar den så jämställd som den genom könsfördelningen verkar vara. Forskare menar att det är viktigt att följa hur information om kvinnor och män redovisas i företags års- och hållbarhetsredovisningar för att se hur uppfattningar förändras över tid. Studier har genomförts i syfte att se hur företag redovisar sociala faktorer, såsom jämställdhet, men dessa finnes underrepresenterade i Sverige vilket leder fram till studiens problemformulering: Vad redovisar större svenska revisionsbyråer om jämställdhet i sina års- och hållbarhetsredovisningar och hur har denna redovisning förändrats från räkenskapsår 2007/2008 till och med räkenskapsår 2011/2012? Syfte: Syftet med studien är att identifiera och beskriva vad större revisionsbyråer i Sverige redovisar om jämställdhet i sina års- och hållbarhetsredovisningar för att få bättre insikt i denna redovisning.

The subject of this thesis is the history of the library at The Göteborg Museum of Art. The aim of the thesis is to depict and analyze the emergence and the expansion of the library?s holdings until 1939. To fulfill the aim, two questions are asked. The first question is: Is it possible to argue that the library?s holdings were collected to document the entire world of art? The question is formulated in relation to a comment by Susan Wyngaard.

This is a critical discourse analysis of the conformation of the conflict in Goma, Democratic Republic of the Congo, as constructed by Ekot, a news-show on Radio Sweden. The ambition of this bachelor thesis is to examine the production of a Congolese conflict for a Swedish audience and to find out how the construction differences with and without a reporter in the field. To obtain this purpose the narrative is studied as well as the use of voices that define the conflict. The construction of proximity between Swedish audience and the Congolese event and the meaning of sound to stabilize the formation of discourse within foreign news is examined as well. To conform and explain foreign news it must be put in relation to a starting point.

Stress is something that has increased in recent decades among adolescents. Several reports indicate that young people today are more stressed because of the many demands they wear. They should be good in school, achievement expectations, get an education or job, make choices and think about their future. The purpose of our essay is that we want to explore and gain an understanding of how young people in the third grade in high school looks to stress. To conduct this study, we used a qualitative approach, by doing interviews with 10 high school students attending third grade at Västerviks gymnasium. The result we got out of the interviews was that young people experience stress differently, depending on their different as individuals. We found that there are different causes of stress, such as school, media, friends, demands from various quarters and choosing education.The interviews showed that some kind of stress was possible to handle for the adolescents, for instance by making schedule. Some stress from society was, on the other hand, more difficult to avoid..

Learning from traumatic events: a comparative case study of governmental close protection policies in the aftermath of the murder of Olof Palme and Anna LindhViolent and threatful crimes against politicians are as despicable as any other crime acts against citizen. However, if politicians are targeted solely due to their position ? the act can seriously damage the state and central government.This paper compares reports of government commissions and investigations which were initiated after the murder of Swedish prime minister Olof Palme in 1986 and secretary of state Anna Lindh in 2003. The purpose is to analyse and compare the conclusions and distinguish the main arguments that led to those conclusions and decipher similarities and differences through the lens of Tom Christensen?s instrumental perspective as well as Peter May?s social policy learning theory.

Many reports infer that questions of HBT and homophobia are either poorly addressed or not addressed at all in schools today. This study is based on interviews with teachers of students aged 13 to 15. It is an inquiry to the teacher's thoughts about, knowledge of, and sense of responsibility to inform students of the subjects 'Queer', 'HBT', and 'Homophobia'. Who is responsible for educating the students regarding these subjects and what do teachers think about including these subjects in their curriculum? How do the teachers describe their knowledge of the subjects? Do they require further knowledge themselves in order to educate others in a proper way? The study is grounded in queer theories.

Important issues for the local authorities are what to do with the sludge produced insewagetreatment plants. The tax for landfill leads to higher costs with 250 SEK/ton. On the 31December 2004 it will be forbidden to landfill sludge.In Sweden the yearly production of sludge is 240 000 tons, counted as DS. The phosphorouscontent is 3 % in sludge. The total yearly production of sludge gives 6000 tons of phosphorous.

Homework is and has always been a part of school work. It may take a lot of time from the pupils? leisure. Despite this, you cannot find anything written about homework in the curriculum. How can this be? Is homework necessary and what is its function?The purpose of this study is to find out how a few teachers in primary school reason about homework.  What are their attitudes towards homework and what functions do they see?To get an answer to this I studied literature and research reports, and did four qualitative interviews with teachers who teach grades 1-6.The results show that all the teachers give homework to their pupils, but their opinions about homework differ.

Stress is something that has increased in recent decades among adolescents. Several reports indicate that young people today are more stressed because of the many demands they wear. They should be good in school, achievement expectations, get an education or job, make choices and think about their future. The purpose of our essay is that we want to explore and gain an understanding of how young people in the third grade in high school looks to stress. To conduct this study, we used a qualitative approach, by doing interviews with 10 high school students attending third grade at Västerviks gymnasium. The result we got out of the interviews was that young people experience stress differently, depending on their different as individuals. We found that there are different causes of stress, such as school, media, friends, demands from various quarters and choosing education.The interviews showed that some kind of stress was possible to handle for the adolescents, for instance by making schedule. Some stress from society was, on the other hand, more difficult to avoid..

This master is a study of the co-operation between "Angered?s culture schools" and compulsory schools. In many reports of today one can see that there is a lack of co-operation between compulsory school and other cultural institutions. This master aims to study a ?good example? to see what makes it successful in the terms of organizational conditions, profession, authority and legitimacy as well as knowledge creation.

Quickmatch is a company that recruits students to other companies that need temporary workers. Today all administration is done by hand, which is very time demanding and therefore inefficient. Employees send assignment reports by e-mail about the working hours and breaks to the administration office. Since these reports are handled manually, there is a great need for an automated system that makes the company more scalable.The purpose of this work was to solve the defined problem, i. e.

In this essay I seek to examine how the Principle of Provenance can be discerned in the new activity-based wayof establishing an archival description. In which terms do authors of reports and works about archival descriptionspeak about provenance. Do they at all?In order to do so I have studied the history of the Principle of Provenance and what is to be its future ? theregulation from the Swedish National Archives, RA-FS 2008:4. I have also read the referrel that was sent out toSwedish authorities, universities and other archival institutions.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..