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.

Vårdpersonal känner ofta stor rädsla att gå in i vårdsituationer med en döende förälder. Tidiga stödinsatser har visat sig vara av värde för barns krisbearbetning och accepterande i dessa vårdsituationer. Vården är vanligen inte anpassad för att barnen ska involveras och många föräldrar upplever det svårt att förmedla information om sjukdom och förväntad död till sina barn. Syftet med studien var att undersöka vårdpersonalens upplevelser och erfarenheter av att stödja familjer med minderåriga barn när en förälder är svårt sjuk eller döende. I form av tre fokusgruppsintervjuer intervjuades 10 personer med olika vårdyrkesbakgrund.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

I denna studie undersöks sju skolor som saknar vägledare genom intervjuer med skolledarna. Syftet med studien att studera hur rektorer på skolor som saknar vägledare ser på och tolkar vägledning samt hur de organiserar och tillgodoser vägledning I studien används en kvalitativ metod, vilket är relevant för undersökningen eftersom målet är att få en helhetsförståelse och en djupare inblick i skolledarnas syn kring vägledning. I arbetets teoridel presenteras olika teorier och förklaringsmodeller om ledarskap, organisering och översättning (tolkning). Skolledarnas arbete innebär ledarskap inom skolan, organisering av skolan och tolkning/översättning av skolans styrdokument som skollag och läroplan. Resultatet visar i sin helhet att skolorna som saknar en utbildad vägledare kompenserar denna tjänst med annan personal, det kan vara allt från mentor till specialpedagog eller en konsult som redan har annan sysselsättning på respektive skola, detta för att spara på anställningskostnader. Skolledarna ser de knappa resurserna från kommunen som en orsak till att vägledning inte prioriteras och menar att staten och kommunerna därefter bör sats mer på vägledning genom att höja budgeten..

The population of Grey Partridge is decreasing worldwide as a result of anthropogenic activities. Increased agricultural production, requiring homogenous farming landscapes and increased use of pesticides are believed to be the main factor causing population declines in the Grey Partridge. Actions to enhance Grey Partridge populations are available; however, those actions are vain if the acceptance to conduct them is low. To gather information about acceptance among farmers, hunters and the County Administrative Board towards 18 available actions enhancing the Grey Partridge population, nine face-to face interviews were conducted as an exploratory case study. The results showed that willingness to conduct enhancing actions differ between and within the groups of stakeholders.

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.

AbstractBackground: Becoming a parent to a child in need of Neonatal Intensive Care can be a traumatic experience. During a time when the parents may need support, guidance and a sense of control ? the family might need to relocate to a hospital away from home if the child needs highly specialized medical care at a Neonatal Intensive Care Unit. Aim: The aim of this study is to investigate the parents? experience of having to change neonatal care unit.

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.