Temporary agencies are commonly used by Swedish companies today, and according to Coe, Johns and Ward (2009), this is because Sweden has a strict labor market regulation which makes companies afraid to employ workers on a permanent basis. By using temporary agencies, companies can come around the Employment Protection Act (EPA) which makes us question which parts of the EPA that companies consider as a problem and if the use of temporary agencies actually can reduce this problem for Swedish companies. Focus in this thesis is companies´ personnel costs, which means that the EPA and the use of temporary agencies are investigated with these costs in mind. Therefore, the purpose with this thesis is to investigate how the EPA affects Swedish companies’ personnel costs over the years 2007-2009, and examine if the use of temporary agencies can reduce these costs. A descriptive investigation is conducted in order to examine the purpose of this thesis. The study is accomplished through an Internet based questionnaire which is send to 68 randomly chosen companies all over Sweden, with 51-150 workers from no specific branch or geographical area. 32 companies participate in the study. From the descriptive investigation it is evident that the EPA has increased personnel costs for Swedish companies over the years 2007-2009. However, this happens indirectly through decreased flexibility making it difficult for companies to quickly adjust to changes in demand. Also, a majority of the companies are critical towards the EPA and show direct consequences’ of negative impacts experienced. Consequently, we suggest that the EPA is updated to fit the conditions of today´s labor market. Furthermore, temporary agencies reduce companies’ personnel costs by enabling them to hire workers and avoid costs as employment benefits and costs for absenteeism. However, the direct costs of temporary workers are higher than the direct cost for permanent workers. Therefore, we suggest that the use of temporary agencies should not be used instead of permanent employments but mainly in situations of escalating demand when greater flexibility is needed. Finally, the costs for permanent workers are reported in account category 7 “personnel costs, depreciation etcetera” and the costs for temporary workers are reported in account categories 5-6 “other external operating expenses” in the income statement. However, both these account categories are included in the same main category of costs. This means that the only difference in the income statement is due to the higher cost of temporary workers. Besides this, companies´ accounting is not affected.

<p>Temporary agencies are commonly used by Swedish companies today, and according to Coe, Johns and Ward (2009), this is because Sweden has a strict labor market regulation which makes companies afraid to employ workers on a permanent basis. By using temporary agencies, companies can come around the Employment Protection Act (EPA) which makes us question which parts of the EPA that companies consider as a problem and if the use of temporary agencies actually can reduce this problem for Swedish companies. Focus in this thesis is companies´ personnel costs, which means that the EPA and the use of temporary agencies are investigated with these costs in mind.</p><p><em>Therefore, the purpose with this thesis is to investigate how the EPA affects Swedish companies’ personnel costs over the years 2007-2009, and examine if the use of temporary agencies can reduce these costs.</em></p><p>A descriptive investigation is conducted in order to examine the purpose of this thesis. The study is accomplished through an Internet based questionnaire which is send to 68 randomly chosen companies all over Sweden, with 51-150 workers from no specific branch or geographical area. 32 companies participate in the study.<strong></strong></p><p>From the descriptive investigation it is evident that the EPA has increased personnel costs for Swedish companies over the years 2007-2009. However, this happens indirectly through decreased flexibility making it difficult for companies to quickly adjust to changes in demand. Also, a majority of the companies are critical towards the EPA and show direct consequences’ of negative impacts experienced. Consequently, we suggest that the EPA is updated to fit the conditions of today´s labor market. Furthermore, temporary agencies reduce companies’ personnel costs by enabling them to hire workers and avoid costs as employment benefits and costs for absenteeism. However, the direct costs of temporary workers are higher than the direct cost for permanent workers. Therefore, we suggest that the use of temporary agencies should not be used instead of permanent employments but mainly in situations of escalating demand when greater flexibility is needed. Finally, the costs for permanent workers are reported in account category 7 “personnel costs, depreciation etcetera” and the costs for temporary workers are reported in account categories 5-6 “other external operating expenses” in the income statement. However, both these account categories are included in the same main category of costs. This means that the only difference in the income statement is due to the higher cost of temporary workers. Besides this, companies´ accounting is not affected.</p>

Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. This concept is of the utmost importance as it deals with one of the biggest problems within the sectors of accounting and human resources, the constant seeking of an acceptable way of acknowledging human capital in the financial statements as an asset and not as an expense. The skills and knowledge that people can bring into a company are vital for its prosperity and yet no realized. Hereby identifying the similarities and differences in the decision-making factors of HR managers between traditional accounting and human resources accounting (HRA) focused organizations, we want to examine the perceptions of managers who work under both types of organizations. Therefore, the research question we have formulated is the following: What are the similarities and differences between the decision-making processes of HR managers of Traditional accounting and Human Resource Accounting focused organizations? The field of HRA is not new. It is approximately 70 years old, but progress in it has stopped for a while now. The problem besides that is that it is not accepted by international accounting principles. However, nowadays more and more companies try to find a way to allow them to use HRA. In this paper, we have managed to interview HR managers that are currently working under HRA or traditional accounting practices. We selected HR practices in which HRA can have a strong influence so that we can understand and examine how it influences the decision-making process of the managers. The choice of Patterson´s model was based on the fact that it contains four HR practices (recruitment and selection, training and development, retention and turnover, and performance management), in which HRA has a strong influence. Overall, our findings showed us that when it comes to recruitment &amp; selection, and retention &amp; turnover there are more differences between HRA-focused and traditional accounting-focused organizations than in the practices of training &amp; development and performance management. The main difference in recruitment and selection is that HRA-focused organizations make decisions based on measuring the total cost and value of their resources; in training and development the main difference is that HRA-focused organizations calculate the cost of learning by HRA; in retention and turnover, the main difference is that HRA focused organizations can calculate and forecast all cost have already spent and need to spend for replacement an employee, and finally in the performance management the main difference is that HRA focused organizations take into serious consideration the job level of their employees in contrast to traditional accounting focused ones. This offered us the chance to develop a suggested framework. It is based on Patterson’s model but also includes our findings. Finally, we believe that this paper has the possibility to contribute in many different ways. For example, it can be used as a manual from HR managers in order to help them see and understand the differences and similarities between HRA and traditional accounting and extensively manage to focus on the important factors for each respective practice. Moreover, the findings could contribute to the general evolution of HRA, as this paper is one of the few that have approached the HRA concept via qualitative research.

<p>Nyckeltal är alla de relationstal som är intressanta och var och en bestämmer själv vad som är intressant (Catasús et al. 2001). En del nyckeltal är ett måste för organisationerna att redovisa på grund av att de regleras av svensk lag medan andra nyckeltal tas fram på grund av eget intresse. Det finns många grupper av nyckeltal men den här uppsatsen behandlar enbart de så kallade personalnyckeltalen. Personalnyckeltalen är en del av den personalekonomiska redovisningen (Gröjer & Johansson 1991). Den personalekonomiska redovisningen är ett verktyg i organisationer med ett syfte att lyfta fram personalfrågorna (Aronsson et al. 1994).</p><p>Det finns fyra syften med upprättandet och användandet av nyckeltal. Dessa syften är belöning, kontroll, lärande och mobilisering (Catasús et al. 2001). Syftet med denna uppsats är att undersöka vilka personalnyckeltal olika typer av organisationer tar fram och vad de har för syfte med sina personalnyckeltal. Organisationerna delas in i de två typerna marknadskopplade organisationer och budgetkopplade organisationer (Abrahamsson & Andersson 2005). Författarna ska undersöka om organisationer har liknande personalnyckeltal men om det bakomliggande syftet är olika för marknadskopplade och budgetkopplade organisationer.</p><p>Utifrån ett frågeformulär gjordes personliga intervjuer med totalt sex stycken organisationer. Volvo Wheel Loaders AB, Schott Termofrost AB, Moelven Edanesågen AB och Coffee Queen AB är de marknadskopplade organisationerna och landstinget i Värmland och Arvika kommun är de budgetkopplade organisationerna som intervjuats. Samtliga organisationer, förutom landstinget, har sin verksamhet i Arvika kommun.</p><p>Det visade sig att marknadskopplade och budgetkopplade organisationer använder liknande nyckeltal i sin verksamhet men att de marknadskopplade organisationerna är mer beroende av produktivitet och effektivitet. Utan produktivitet och effektivitet kan de lägga ner sin verksamhet till skillnad från de budgetkopplade som måste finnas kvar. De budgetkopplade är mer intresserade av hur personalen mår än hur produktiva de är. Syftet med nyckeltal är främst kontroll och belöning i båda typerna av organisationer.</p> / <p>Key ratios are all the ratios that are of interest and can be put in relation to something. Which ones are interesting depends on who you ask (Catasús et al. 2002). The Swedish law regulates that organizations must report certain key ratios, but other key ratios are reported voluntarily. There are many kinds of key ratios, but this essay only concerns the employee key ratios. The employee key ratios are a part of human-resource accounting (Gröjer & Johansson 1991). The human-resource accounting is a tool for creating an interest in personnel questions in organizations (Aronsson et al. 1994).</p><p>There are four purposes with establishing and using of key ratios. These purposes are control, reward, learning and mobilization (Catasús et al. 2001). The purpose of this essay is to examine which employee key ratios different kinds of organizations use and for what purpose. The organizations are divided into two types, market connected and budget connected organizations (Abrahamsson & Andersson 2005). The authors of this essay will examine if the choice of employee key ratios are similar in market connected and budget connected organizations, and if the purposes are different.</p><p>On the basis of a question form six interviews were made. Volvo Wheel Loaders AB, Schott Termofrost AB, Moelven Edanesågen AB and Coffee Queen AB were the market connected organizations and the regional health district service in Värmland as well as the local government Arvika (Arvika kommun) were the budget connected ones. All organizations except the regional health district service in Värmland have their activity in the municipality of Arvika.</p><p>After the examination it was shown that market connected and budget connected organizations use similar key ratios. It was also shown that market connected organizations are more dependent on productivity and efficiency. Without productivity and efficiency they must bring their activity to an end. Budget connected organizations can not bring their activity to an end and are more interested in the welfare of the employees than how productive they are. The main purpose of key ratios was control and reward in both types of organizations.</p>

Nyckeltal är alla de relationstal som är intressanta och var och en bestämmer själv vad som är intressant (Catasús et al. 2001). En del nyckeltal är ett måste för organisationerna att redovisa på grund av att de regleras av svensk lag medan andra nyckeltal tas fram på grund av eget intresse. Det finns många grupper av nyckeltal men den här uppsatsen behandlar enbart de så kallade personalnyckeltalen. Personalnyckeltalen är en del av den personalekonomiska redovisningen (Gröjer &amp; Johansson 1991). Den personalekonomiska redovisningen är ett verktyg i organisationer med ett syfte att lyfta fram personalfrågorna (Aronsson et al. 1994). Det finns fyra syften med upprättandet och användandet av nyckeltal. Dessa syften är belöning, kontroll, lärande och mobilisering (Catasús et al. 2001). Syftet med denna uppsats är att undersöka vilka personalnyckeltal olika typer av organisationer tar fram och vad de har för syfte med sina personalnyckeltal. Organisationerna delas in i de två typerna marknadskopplade organisationer och budgetkopplade organisationer (Abrahamsson &amp; Andersson 2005). Författarna ska undersöka om organisationer har liknande personalnyckeltal men om det bakomliggande syftet är olika för marknadskopplade och budgetkopplade organisationer. Utifrån ett frågeformulär gjordes personliga intervjuer med totalt sex stycken organisationer. Volvo Wheel Loaders AB, Schott Termofrost AB, Moelven Edanesågen AB och Coffee Queen AB är de marknadskopplade organisationerna och landstinget i Värmland och Arvika kommun är de budgetkopplade organisationerna som intervjuats. Samtliga organisationer, förutom landstinget, har sin verksamhet i Arvika kommun. Det visade sig att marknadskopplade och budgetkopplade organisationer använder liknande nyckeltal i sin verksamhet men att de marknadskopplade organisationerna är mer beroende av produktivitet och effektivitet. Utan produktivitet och effektivitet kan de lägga ner sin verksamhet till skillnad från de budgetkopplade som måste finnas kvar. De budgetkopplade är mer intresserade av hur personalen mår än hur produktiva de är. Syftet med nyckeltal är främst kontroll och belöning i båda typerna av organisationer. / Key ratios are all the ratios that are of interest and can be put in relation to something. Which ones are interesting depends on who you ask (Catasús et al. 2002). The Swedish law regulates that organizations must report certain key ratios, but other key ratios are reported voluntarily. There are many kinds of key ratios, but this essay only concerns the employee key ratios. The employee key ratios are a part of human-resource accounting (Gröjer &amp; Johansson 1991). The human-resource accounting is a tool for creating an interest in personnel questions in organizations (Aronsson et al. 1994). There are four purposes with establishing and using of key ratios. These purposes are control, reward, learning and mobilization (Catasús et al. 2001). The purpose of this essay is to examine which employee key ratios different kinds of organizations use and for what purpose. The organizations are divided into two types, market connected and budget connected organizations (Abrahamsson &amp; Andersson 2005). The authors of this essay will examine if the choice of employee key ratios are similar in market connected and budget connected organizations, and if the purposes are different. On the basis of a question form six interviews were made. Volvo Wheel Loaders AB, Schott Termofrost AB, Moelven Edanesågen AB and Coffee Queen AB were the market connected organizations and the regional health district service in Värmland as well as the local government Arvika (Arvika kommun) were the budget connected ones. All organizations except the regional health district service in Värmland have their activity in the municipality of Arvika. After the examination it was shown that market connected and budget connected organizations use similar key ratios. It was also shown that market connected organizations are more dependent on productivity and efficiency. Without productivity and efficiency they must bring their activity to an end. Budget connected organizations can not bring their activity to an end and are more interested in the welfare of the employees than how productive they are. The main purpose of key ratios was control and reward in both types of organizations.

I den moderna ekonomin är organisationens individer centrala för verksamheten. Den ekonomiska utvecklingen har gått från ett industribaserat samhälle till ett företagsklimat med mer komplexa behov och högre kompetenskrav på anställda. Personalens kunskap, erfarenhet och effektivitet utgör ofta en mycket viktig tillgång, framför allt för kunskapsföretagen i tjänstesektorn. De anställdas kännedom och förmåga att skapa värde för organisationen kategoriseras i redovisningen som företagets humankapital. Trots humankapitalets ökande betydelse så får inte organisationens personal tas upp som en tillgång i årsredovisningen, vilket leder till att intressant information uteblir och organisationens faktiska värde osynliggörs. Syftet med denna uppsats är att undersöka hur omfattningen av humankapitalredovisningen ser ut i svenska företag för att jämföra kunskaps- och industriföretag samt att analysera humankapitalredovisningens utveckling över tid. För att besvara syftet granskas årsredovisningar från 12 börsnoterade företag, varav 6 kunskapsföretag och 6 industriföretag. Uppsatsen har en kvalitativ ansats då det utifrån årsredovisningarna tolkas hur företagen har valt att redovisa sitt humankapital, både i text och i siffror, som sedan poängsätts i en scoreboard. Översiktligt kan resultatet sammanfattas med att det råder en skillnad i omfattningen av humankapitalredovisningen mellan kunskaps- och industriföretag. Det är främst uppgifter gällande medarbetarna som åtskiljer organisationstypernas årsredovisningar. Humankapitalredovisningen har också blivit något mer omfattande över den undersökta tidsperioden. / In the modern economy, the organization's individuals are central to the business core. Economic development has shifted from being industry-based into a business environment with more complex needs and higher requirements on employee expertise. Employee knowledge, experience and efficiency have become a very important asset, especially for knowledge companies in the service sector. The employees' knowledge and ability to create value for the organization is known as the company's human capital. Despite the increasing importance of human capital, the organization's employees can't be included as an asset in the annual report, which means that intriguing information is not available and the actual value of the organization becomes invisible.The purpose of this paper is to investigate the width of the human capital disclosure in Swedish companies to compare knowledge and industry companies and to analyze the development of human capital disclosure over time. To answer the purpose, annual reports are reviewed from 12 listed companies; 6 knowledge companies and 6 industrial companies. The essay has a qualitative approach since its interpreted how companies have chosen to report their human capital from the annual reports, both in text and in numbers, which is then presented in a scoreboard.In conclusion, the results can be summarized as a difference in the width of the human capital disclosure between knowledge and industrial companies. It is primarily employee information that separates the annual reports between the type organizations. The human capital disclosure has also become somewhat more extensive over the surveyed period of time. This study is written in Swedish.

Text in Afrikaans / The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably show an increase; * a significant relationship exist between the size and profitability of companies; * the role of reporting on the employees of companies is significant with regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. / Accounting / M.Comm.(Accounting)

Text in Afrikaans / The purpose of the research is to compare the quantity and quality of reporting on the employees of companies with the profitability and size of the top 100 companies over a four year period. The research is limited to the availability of quality information on employees in the financial statements of companies. A literature study is followed by an emperical inquiry into a comparison of the reporting on employees with the profitability and size of companies. The results reflect the following: * the quantity and quality of reporting on the employees of companies does not inevitably show an increase; * a significant relationship exist between the size and profitability of companies; * the role of reporting on the employees of companies is significant with regards to profit determination; and * some of the companies performed uniquely with regards to the quantity and quality of reporting on the employees of companies. / Accounting / M.Comm.(Accounting)