Bakgrund Humankapitalet är en viktig del i företaget med anledning av att det är essentiellt i den dagliga affärsverksamheten samt att det är en viktig immateriell resurs där kunskap, nätverk av relationer och kulturell styrka bidrar till företagets framgång. I och med samhällets utveckling består företag idag till allt större del av humankapital men trots detta råder det inte samstämmighet för hur humankapital ska redovisas i årsredovisningarna. Detta i samband med att högre krav ställs på redovisning av humankapital blir det intressant och relevant att undersöka hur företag väljer att upplysa om humankapital i årsredovisningarna. Syfte Syftet med studien är att undersöka hur företag inom bemanningsbranschen redovisar humankapital i deras årsredovisningar, samt undersöka hur redovisningen utvecklats över tid och hur den skiljer sig mellan företagen. Metod Studien är en longitudinell flerfallstudie utförd genom en kvalitativ innehållsanalys. Tidigare forskning om motiv bakom upplysningar ligger till grund för den insamlade empirin tillsammans med legitimitetsteorin, intressentteorin och institutionell teorin. Studien utgår från en deduktiv ansats med induktiva inslag. Slutsats Studiens resultat visar att de undersökta företagen upplyser genom tre teman; engagemang, arbetsmiljö och kompetensutveckling. Vidare dras slutsatsen att redovisning av humankapital inom bemanningsbranschen liknar varandra till väldigt stor del. Anledningen kan vara att samtliga företag ingår i samma bransch. Studien bidrar med bevis för att företag inom bemanningsbranschen upplyser om humankapital i stor mängd i förhållande till resterande information i deras årsredovisning. / Introduction Human capital is an important part of the company because it is essential in day-to-day business and is therefore an important intangible resource where knowledge, networks of relationships and cultural strength contribute to the company's success. The development of society contributes to the fact that companies increasingly consist of human capital, but despite this, there is no consensus on how human capital should be reported in the annual reports. This, in conjunction with higher requirements for accounting for human capital, will make it interesting and relevant to investigate how this is done. Purpose The purpose of this study is to investigate how companies in the staffing industry report human capital in their annual reports, and also to investigate how accounting has developed over time and how it differs between companies. Method This study is a longitudinal multi-case study conducted through a qualitative content analysis. The empirical data is based on previous research of the motives behind disclosures together with the theory of legitimacy, stakeholder theory and institutional theory. This study is based on a deductive approach with inductive elements. Conclusion This study's results show that the investigated companies disclose information through three themes; commitment, work environment and qualification. Furthermore, it is concluded that accounting for human capital in the staffing industry is very similar to each other. The reason may be that all companies are part of the same industry. The study provides evidence that companies in the staffing industry disclose human capital in large numbers in relation to other disclosed information in the annual report.

This paper presents a case study examination of the Commonwealth of Virginia\'s public higher education market and the use of asymmetrical information flows between providers and consumers by college and university institutions to intentionally create market failures to maximize brand building through increased revenue collections via profit maximization behaviors. Existing economic research in the financial services market hold that asymmetry of information generates inefficient allocation of goods and subsequent identification of market failure conditions. Market failures can lead to tipping points which may result in public values failures as threats to human subsistence (i.e. food, clothing, education) and imperfect public information. Market failures resulting in public values failures warrant government intervention to correct market inefficiency and ensure pareto efficiency in the allocation of goods. Mandatory non-educational fees increase the cost to attend a post-secondary institution which subsequently aid in increased student debt and reduced access and affordability for low income classification groups thus exacerbating societal cleavages identified as public values failures. This research identifies the application of economic and public administration theory to construct a policy recommendation to mitigate asymmetrical information and improve pareto efficiency involving transactions in the public higher education market. / Master of Public Administration

Freedom of contract and its limitations in incorporating juridical acts of capital companies Abstract The thesis on subject of Freedom of contract and its limitations in incorporating juridical acts of capital companies s is divided into two parts, general and special part. General part of this thesis focuses mainly on general limitations of freedom of contract in contract law. Freedom of contract is one of the primary principles of private law. Generally, the manifestation of freedom of contract on the constitutional level is the principle that allows to deviate from a statute with a juridical act unless it is forbidden by law. This core rule of freedom of contract in private law is stated in the provision sec. 1 (2) of Civil Code: "Unless expressly prohibited by a statute, persons can stipulate rights and duties by way of exclusion from a statute". In this provision we can also find the main limitations of freedom of contract: explicit prohibition in a statute, prohibition of stipulations contrary to good morals, public order or the law concerning the status of persons, including the right to protection of personality rights. Due to the main principles of private law (the principle of the autonomy of will and freedom of contract) private legal rules are generally considered to be directory. The legislator...

Bakgrund Barn som far illa är ett globalt folkhälsoproblem där mörkertalet är stort. All form av våld leder till livslånga konsekvenser för barn som utsätts, och de berättar sällan självmant om levnadsförhållanden när dessa är annat än goda. Vilket gör att sjuksköterskors professionella ansvar är betydelsefullt i mötet med utsatta barn. En av sjuksköterskans kärnkompetenser är personcentrerad vård där ett helhetsperspektiv kring barnet bör beaktas, då ett ansvar att identifiera och en skyldighet att anmäla vid misstanke om att barn far illa föreligger. Syfte Syftet var att beskriva sjuksköterskors upplevelser av faktorer som inverkar på beslutet att orosanmäla vid misstanke eller vetskap av att ett barn far illa. Metod Föreliggande litteraturöversikt har genomförts med 17 inkluderade studier av både kvalitativ och kvantitativ studiedesign. Datainsamlingen genomfördes i databaserna Public MEDLINE och Cumulative Index to Nursing and Allied Health Literature. Studierna kvalitetsgranskades därefter utifrån Sophiahemmet Högskola bedömningsunderlag, på vilken en integrerad analys användes för bearbetning av resultatet. Resultat Litteraturöversiktens resultat beskrevs utifrån tre huvudkategorier: sjuksköterskans kunskap och perception av barn som far illa, sjuksköterskans erfarenhet av anmälningsprocessen samt sjuksköterskans arbetsmiljö. Med tillhörande subkategorier beskrev dessa sjuksköterskans upplevelser av faktorer som inverkade på beslutet huruvida sjuksköterskan genomförde en orosanmälan eller ej. Slutsats Sjuksköterskors erfarenhet, personliga inställning till området samt rådande lagstiftning i respektive land var faktorer som inverkade vid processen kring orosanmälningar. Resultatet visade behov av stöd och hjälp i processen som rör handhavandet kring barn som far illa. Vidden av detta globala folkhälsoproblem bör uppmärksammas då en utebliven orosanmälan bidrog till ytterligare lidande för det redan utsatta barnet. Flertalet sjuksköterskor saknade kunskap i det medföljande juridiska ansvar en orosanmälan kräver, vilket uppmärksammade behovet av adekvat utbildning och uppdaterad klinisk färdighetsträning. / Background Child maltreatment is a global public health problem where the hidden statistics are extensive. All forms of violence lead to lifelong consequences for children who are exposed, and they rarely disclose their living conditions as these are anything but good. This means that nurses' professional responsibilities are important in meeting with vulnerable children. One of the nurse's core competencies is person-centered care, where a holistic perspective on the child should be considered, as there is a responsibility to identify and an obligation to report in the event of suspicion that a child is being harmed. Aim The aim was to describe nurses' experiences of factors that influence the decision of mandatory reporting to suspected or confirmed child maltreatment. Method The literature review has been conducted with 17 included studies of both qualitative and quantitative study design. The data collection was conducted in the databases Public MEDLINE and Cumulative Index to Nursing and Allied Health Literature. The studies were then quality-examined based on Sophiahemmet University's assessment data, on which an integrated analysis was used to process the results. Results The results of the literature review are described based on three main categories: the nurse's knowledge and perception of child maltreatment, the nurse's experience of the registration process, and the nurse's working environment. With associated subcategories, these describe the nurse's experience of factors that may influence the decision whether the nurse makes a report on child maltreatment or not. Conclusions Nurses' experience, personal attitude to the field, and prevailing legislation in each country are factors that influence the process of reporting regarding concerns about child maltreatment. The results showed the need for support and help in the process of dealing with child maltreatment. The extent of this global public health problem should be noted, as a failure to report contributes to further suffering for the already vulnerable child. Most nurses lacked knowledge of the legal responsibilities required to report a concern of child maltreatment, which drew attention to the need for adequate education and up-to-date clinical skills training.

Introduktion/Bakgrund: Barnmisshandel är ett globalt dilemma. Sverige antog Barnkonventionen som svensk lag år 2020 för att stärka de svenska barnens rättigheter i samhället. I Sverige har alla sjuksköterskor anmälningsplikt vid misstanke om att barn far illa. Detta är dock inget alla länder har lagstadgat för. Syfte: Syftet var att belysa sjuksköterskornas erfarenhet av orosanmälan när barn misstänks fara illa. Metod: Litteraturstudien följde Roséns (2017) granskningsprocess. Studiens resultat utgick från sju artiklar som kvalitetsgranskades. Kvalitetsgranskningen genomfördes utifrån Forsberg och Wengströms (2016) granskningsmallar. Resultat: Sjuksköterskornas erfarenhet av att genomföra en orosanmälan redovisades i fem kategorier; kunskapsbrist, norm och kultur, vanmakt, svårigheter att identifiera tecken på barnmisshandel och reaktioner från vårdnadshavare. Slutsats: Sjuksköterskornas erfarenhet var att de behövde kunskap om barnmisshandel och dess tecken och bättre anvisningar för tillvägagångssätt vid rapportering av fall där barn misstänks fara illa. Den kliniska betydelsen för detta arbete är att uppmärksamma ämnet för att sjuksköterskor ska få mer utbildning och kunskap inom barnmisshandel. Förslag till fortsatta studier inom ämnet är mer forskning inom Norden för att med uppdaterade siffror kunna jämföra med andra länder och sprida kunskapen.

The study is based on a hypothetical deductive approach. The study applies a quantitative method. The material covers 3926 firm years between 2007–2019. The data studied is obtained from the ASSET4 database. Analysis of data has taken place in the statistics program IBM SPSS. The study is based in corporate governance where the balance between shareholders and stakeholders forms the basis together with the countries' legal origins, i.e. how the legal traditions of different countries affect firms' reporting. To analyze this, two parts are used, a period of voluntary reporting of ESG(2007-2016) and a period covering the regulatory framework implemented in the European Union where mandatory reporting (2017-2019) of non-financial information such as environment and social aspects were introduced for larger firms in 2017. Based on this, a comparison is made whether higher ESG reporting is achieved in the voluntary or mandatory environment.  The study finds evidence that higher ESG reporting is achieved in the mandatory reporting and that the countries' legal differences decrease during the mandatory reporting period. The results show that firms of Scandinavian legal origin have lower ESG reporting and that a concentrated ownership structure leads to a lower ESG reporting.

In the discussion of different integration solutions in Sweden, conscription usually appears. In Sweden, the conscription was disused from the year 2010 to the year 2017. When it was reintroduced in the year 2017 the conscription returned in a different context. Despite the argumentation for the conscription as a tool to increase social integration there have been no studies in Sweden examining this nor how people with foreign background experience the conscription in Sweden. Therefore this study aims to examine how people with foreign backgrounds experience conscription in Sweden and if and how they experience it as social integrative. The aim is also to examine if conscription can be used as a tool to increase social integration. Four interviews with Swedes who have foreign backgrounds and have completed the conscription constitute the empirical material. Socialization and social integration are the theoretical frameworks in this study. The material was analyzed with the thematic analytical method. The findings of the study revealed that two of the respondents experienced suspicion connected to their background during the muster. The respondents also expressed that they had unclear expectations of what the conscription would be like since they had no people in their closest circle who had completed the Swedish conscription. This may have led to a slight disadvantage during the beginning of the conscription. But overall the respondents had no negative experience during the conscription connected to their background and only positive experiences were highlighted. Furthermore, the findings of the study indicate that conscription in Sweden can be a tool to increase social integration. This was shown by the way the conscripts were treated equally and how they were formed to value the collective the highest. This also showed through the socialization process that the respondents underwent during conscription which had clear effects after the conscription as well.

Municipal water suppliers are increasingly faced with implementing programs to address temporary water shortages in the United States. Having reliable estimates for the effectiveness of these programs will help in water supply planning. This dissertation estimates the reductions in residential water-use for voluntary and mandatory water-use restrictions used in Virginia during the 2002 drought. These restrictions were evaluated using both a conventional approach (single-dummy variable for each) and non-conventional approach where program intensity was accounted for. Program intensity was measured by information dissemination for voluntary restrictions, and by information dissemination and enforcement efforts for mandatory restrictions. An unbalanced panel with data from 21 municipal water suppliers was used in the analysis. Under the conventional approach, voluntary restrictions had no significant effect on water-use and mandatory restrictions showed a small to moderate effect. However, program intensity was found to have a significant influence on the magnitude of the water-use reductions in the non-conventional approach. These reductions ranged from 0-7% for voluntary restrictions, and from 0-22% for mandatory restrictions. Moreover, these reductions followed a pattern of increasing program effectiveness with higher levels of information and enforcement. This result indicates that water supply planners need to give considerable attention to the manner in which drought management programs are implemented. Price was also found to have an important effect on residential water-use. A moderate price increase of $3 per 1000 gallons would be expected to reduce water-use by almost 15%. Thus combining mandatory restrictions (implemented at high intensity) with a moderate to high price increase could result in water-use savings approaching 40% based on estimates from this analysis. Other important findings included: a) consumers were responding to a mix of pure marginal price and fixed fees/previous block rates, b) apartment accounts were found to be included in most of the localities residential data and had a significant impact on water-use, and c) the income parameter was measuring more than a pure income effect. / Ph. D.

In recent years, the impact of the permanently reinvested earnings (PRE) assertion on the financial reporting environment has grown tremendously. Under Accounting Standards Codification (ASC) 740, a firm making the PRE assertion is able to avoid recognizing residual U.S. taxes on earnings of its foreign subsidiaries so long as it reinvests those earnings outside of the U.S. Suboptimal reinvestment is a potential consequence for PRE-asserting firms due to limited reinvestment opportunities abroad. Suboptimal foreign reinvestment, typically high amounts of reinvestment in financial assets, may be viewed negatively by financial statement users, particularly those users concerned with the default risk of a firm. The disclosure of PRE-related information varies substantially and the actual degree of compliance with this accounting standard has been questioned by the Securities and Exchange Commission (SEC). While firms may believe it is advantageous to obscure their PRE-related activity due to media or political concerns, recent academic literature has highlighted a negative relation between disclosure quality in financial statements and credit risk. The purpose of this study is to examine the relations among foreign reinvestment strategy, PRE disclosure, and long-term credit ratings. First, I examine the direct effect of a firm's reinvestment strategy on its long-term credit rating. Second, I investigate the relation between a firm's reinvestment strategy and its choice to disclose PRE-related information. Third, I study the relation between a firm's choice to disclose PRE-related information and its long-term credit rating. Finally, I examine the potential attenuating effect of the PRE disclosure on the negative relation between financial reinvestment and credit ratings. Using hand collected PRE data for Fortune 500 firms from 1997-2010, I find a negative relation between the intensity of a firm's reinvestment in financial assets and its (1) long-term credit rating and (2) choice to disclose PRE-related information. Furthermore, I find a positive relation between a firm's choice to disclose PRE and its credit rating. / Ph. D.

No / This paper investigates the impact of corporate risk levels on aggregated, voluntary and mandatory risk disclosures in the annual report narratives of UK non-financial listed companies. We find that firms characterised by higher levels of systematic, financing risks and risk-adjusted returns and those with lower levels of stock return variability are likely to exhibit significantly higher levels of aggregated and voluntary risk disclosures. The results also show that firms of large size, high dividend-yield, high board independence, low (high) insider (outsider) ownership, and effective audit environments are likely to exhibit higher levels of aggregated and voluntary risk disclosures than other firms. Similarly, mandatory risk disclosures are influenced positively by firm size, dividend-yield and board independence and negatively by high leverage. The results suggest that managers of firms exhibiting greater compliance with mandatory regulations have a greater propensity to make voluntary risk disclosures. When we distinguish between high- and low-risk firms, we find that high-risk firms appear to be more sensitive to underlying risk levels, resulting in more disclosure of both voluntary and mandatory risk information than in the case of low-risk firms. The results generally support the present UK emphasis on encouraging rather than mandating risk disclosure. Nevertheless, under this regime, the voluntary risk disclosures of some firms, e.g., those characterised by higher-volatility market returns, do not reflect their underlying risk levels.