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.

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.

Formal writing is an essential part of teaching Swedish and is fundamental for higher education and professional career. The aim of my essay is to research what didactic methods Swedish teachers utilizes in upper secondary school to improve students' abilities to write formal texts. I will also examine students? project papers in an attempt to measure the extent of formal word choice.  In the presentation of the literature I decided to use, for example, Per Olov Svedner?s perspective on writing as a process, Siv Strömquist?s manuals for essay writing and various literature regarding linguistic correctness and essay layout. Interviews with three upper secondary school teachers reveals that active feedback is a basis for students development regarding formal writing in both school and professional career.

Feedback tools support electricity users within the Swedish residential sector to increase their knowledge of electricity and the electricity market as well as to become more aware of their electricity consumption, which in turn encourages a reduction and an increased flexibility of electricity use. The primary aim of this study is to identify and analyse how existing feedback tools can be improved, to ensure that they contribute efficiently to the achievement of the EU objectives congruent with a more sustainable energy system in 2030, emphasizing: greenhouse gas reduction, increased energy efficiency and an increased share of renewable energy. In order to reach the primary aim of this study, existing feedback tools have been identified and mapped and interviews with feedback tools providers have been conducted. The study is limited to three research areas: the practical functions of feedback tools, available technology and the use of feedback tools.The use of more efficient feedback tools will provide an increased success rate for energy management, which includes both behavioural changes and energy efficiency. According to the results from the interviews conducted for this study, an increased use and user frequency is important to utilise the energy management potential.

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.