Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

According to the statistics, the number of older inmates in prison is increasing, and the care needs for this group are relatively unexplored. The purpose was to study prison officer?s perceptions of older inmates and their care needs. The study was based on a qualitative approach in which prison officers at one prison were interviewed. The interviews were analyzed based on earlier research and from a social constructionist perspective.

Emotional Intelligence (EI) is a highly used concept in contemporary organizations, especially in the recruitment process or education of employees and managers. The aim of this study was to examine the discursive production of the concept emotional intelligence and how it, linked to an organizational context, is expressed in web-based articles and course homepages. In total 11 texts related to emotional intelligence and organizational contexts were used as the object of study. A three-stage model was used as a method for analysis. The model included a content analysis, argument analysis and a deconstruction analysis in order to expose what was said about emotional intelligence and how it was said.

The educational underachievement of children in foster care has been known for a long time. This study aimed to compile and analyze the current knowledge about interventions, intended to improve foster children?s school achievements. The method used was a systematically undertaken narrative review. Despite a comprehensive searching strategy, only ten relevant studies were found, indicating that little has been done to improve the educational outcomes for children in public care.

I Sverige insjuknar ca 25-30.000 personer i stroke varje år och vanliga bestående symtom kan vara halvsidig kroppsförlamning, muskelsvaghet, okoordinerade rörelser och ökad muskeltonus. Styrketräning efter stroke har visat sig ge positiva effekter av muskelstyrka och kan ge förbättrad balans och funktionell förmåga. En ökad muskelstyrka ses som en viktig aspekt vid motorisk rehabilitering. Syftet med studien är att kritiskt granska vetenskapliga artiklar gällande styrketräning av nedre extremitet för personer med diagnosen stroke. Studien utfördes som en litteraturgranskning med litteratursökningar i databaserna Academic Search Elite, AMED/webspirs, CINAHL/webspirs och Medline/PubMed.

The aim of this Master?s thesis is to examine in what way library users are depicted on images at two academic libraries; the University College of Borås Library & Learning Resources (BLR) and the Gothenburg University Library (GUB). 62 images, from websites and information brochures, are analyzed and the main questions are: How are users represented on images? What activities are shown? What is the difference between BLR and GUB? How can the consequences of the representations be understood? Little is currently known in the LIS-field about how images work as constructors of the social reality. The theoretical and methodological point of departure of the study is discourse analysis, new institutional theory and picture analysis.

The purpose of this paper is to fill the gaps in current research on trade shows. The business-to-consumer aspect has been greatly ignored by academic theorists. We are aiming to make an exploratory study into during-show promotion practices. We will also create a continuation of the Hansen (1999) framework. In order to analyze "during-show promotion" two business-to-consumer trade shows; the ITB in Berlin and EuroHorse in Göteborg were visited.

So called honour based violence is a present problem in Sweden. Although recently there has been a steadily growing political and academic awareness around so called honour based violence, there are still problems in the face to face meeting with the victims. This dissertation contributes to the understanding of these victims. The empirical material is based on five young women's stories about growing up in a context of 'honour' and their experiences from breaking up from this context.  My ambition is letting these stories be heard and told as to lead to an increasing understanding of how these women experience themselves and their surrounding society. The purpose of this dissertation is to illustrate how young women interpret their self in the light of a separation from their families.

Bilden av team är ofta idealiserande och bör ifrågasättas. De önskade fördelarna med samverkan i team kan utebli då konflikter uppstår mellan medlemmar i teamet. Syftet med denna litteraturstudie var att få en kunskapsöversikt om teamarbete och konflikter. För att precisera syftet fanns två frågeställningar: Varför uppstår konflikter inom team och hur påverkar konflikter teamets prestation? Sökningen efter litteratur genomfördes i Libris, Academic search elite och Sociological abstract.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

Prevalensen för kronisk smärta ökar med stigande ålder. För äldre som ofta har flera samtidigt förekommande sjukdomar kan smärttillståndet bli det som begränsar den dagliga livsföringen och aktivitetsnivån. Syftet med denna studie var att undersöka hur kronisk smärta påverkar livskvalitén för äldre, granska effekten av olika behandlingsmetoder, samt hur äldre hanterar kronisk muskoloskelettal smärta. Studien är en litteraturstudie och litteratursökningen gjordes i databaserna Academic Search, Amed, Pubmed, Cinahl samt PsychINFO. Granskningen av 21 artiklar ingår i litteraturstudien.

The establishment of loan-based structures within a group of associated enterprises with the purpose of lowering the group's taxes by using deductible interest payments to transfer money has become increasingly popular in Sweden during the past few years. The legislator has therefore implemented new laws which restrict the amount of interest payments that are deductible within a group of associated enterprises. As a consequence the definition of associated enterprises has become of high importance. The definition has been criticized and is perceived by many as vague and difficult to interpret. The purpose of this thesis is to examine the definition of associated enterprises in Swedish tax law with the aim of clarifying its scope and meaning.

Syftet med denna litteraturstudie var att beskriva omständigheter som påverkade sömnen hos äldre samt vilka icke-medicinska omvårdnadsåtgärder som kan göras för att lindra sömnproblem. Äldre i studien var personer över 60 år, men det var ingen åldersbegränsning i urvalet av studierna. För att besvara frågeställningarna genomfördes en litteratursökning i databaserna Medline (Pubmed), Academic search elite, Science Direct utifrån inkulsionkriterierna. Det var 12 empiriska studier som inkluderades och granskades. Resultatet visade att omsändigheter för sömproblem var att vara äldre och att lida av depression.

The cause of fibromyalgia has long been unknown but recent studies has shown that disturbance in the central pain modulation may be the cause. The aim of the study was to examine what kind of physiotherapy and close related treatment methods in the treatment of fibromyalgia there are and to determine their evidence. Articles were obtained by searching through the databases PubMed, Academic Search, AMED/Webspirs, CINAHL/webspirs and PEDro for articles published from 1994 and ten years forward. The study was based on thirty articles that met the criteria for inclusion. To assess the quality of the clinical studies the SBU?s evaluation model was used.

The aim of this essay is to explore the lived citizenship and its ideal. First, the form and expression of citizenship practice and ideal is explored through a qualitative interwiev study of ten citizens in the southern suburbs of Stockholm. The perception and expectations of the nature of citizenship, presented by the informants, is then compared to their citizen ideal, as well as to the ideal presented and promoted by the Swedish government. The point of departure is theory of democracy. The essay calls attention to an observed lack of empirical studies in the field of deliberative theory of democracy as well as studies that more broadly bring the theory down to empirical earth.