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  • 1.
    Granlöf, Lisa
    et al.
    Jönköping University. Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Gyllenstrand, Maria
    Jönköping University.
    Personnel costs: -        a study of how Swedish companies are affected by the Employment Protection Act and temporary agencies over the years 2007- 20092010Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    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.

  • 2.
    Granlöf, Lisa
    et al.
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Gyllenstrand, Maria
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Vernersson, Charlotte
    Jönköping University, Jönköping International Business School, JIBS, Business Administration.
    Miljö- och Personalreglering i Förvaltningsberättelsen: - En studie av Svenska Börsnoterade Företag2009Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.

    The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director’s report. Issues that this paper will address are what laws that exists concerning the topic, why it is important to account for environmental- and personnel in formation, how well the laws are followed, and if any difference can be distinguished depending on the size of the company.

    By creating a quantitative study of all annual reports on the Stockholm Stock Exchange Mid- and Large Cap the selection problems was escaped. The annual reports have been found on the companies boards have helped as a control function to investigate if the companies were engaged in any notification- or permit activity. The study has had a few criteria depending on what has been considered relevant, given the rules and recommendations contained in the environmental- and personnel accounting.

    The conclusion declared that the laws on environmental- and personnel information are relatively diffuse. For more tangible information companies need to look in the Accounting Standards Board's recommendations and proposition 2004/05:68 about personnel information. Environmental- and personnel information is important particularly in the view of stakeholders' interests and requirements. Environmental information has improved slightly in comparison with previous studies and the personnel information has improved considerably.This is explained by the fact that a legal requirement on the personnel information has become final and that different and relatively larger firms have been investigated. Companies registered on Large Cap has significantly better performance than Mid Cap in terms of both environmental- and personnel information.

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