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.

One way of signalling commands to the horse during riding is through applying tension on the reins to create bit pressure in the horse?s mouth (Terada et al., 2006; Clayton et al., 2011). The skilfulness of the rider in using the hands when applying bit pressure has consequences both for the horse?s performance and welfare (Manfredi et al., 2010). At the trot there are large vertical deviations of the horse?s body which the rider must adjust and adapt to (Terada et al., 2006) and an unsteady hand due to inability to follow the horse?s movement can be a source of discomfort and conflict behaviour in the horse (Heleski et al., 2009).

Bakgrund: Under 1900-talet skedde flera teknologiska framsteg och Relevance Lost-debatten förändrade synen på den traditionella ekonomistyrningen. De två målstyrningssystemen, det balanserade styrkortet och Hoshin Kanri, anses delvis besvara kritiken samt möjliggöra för företag att implementera sina strategier. Begreppet målkongruens beskrivs på olika sätt av olika författare, varför begreppet är intressant att undersöka samt hur målkongruens kan uppnås i företags planeringsprocesser.Syfte: Syftet med denna uppsats är att beskriva planeringsprocessen i målstyrningssystem samt att förklara hur målkongruens uppnås. Vidare är syftet att precisera begreppet målkongruens samt formulera en metod för att stärka målkongruens.Metod: För att uppnå uppsatsens syfte har två fallstudier gjorts med två företag som arbetat med att implementera och utveckla arbetet med ett balanserat styrkort och Hoshin Kanri. Tre intervjuer har genomförts på respektive företag med personer med god insyn i och erfarenhet av arbetet med målstyrningssystemen det balanserade styrkortet och Hoshin Kanri.Resultat: De båda målstyrningssystemen är mycket lika.

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.

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.

The objectives of this study was to (1) examine Swedish professional bowlers understanding of imagery (2) their experience in imagery (3) see if there was interest in improved use of imagery within bowling. Twelve professional bowling players (M = 30.42), all male, took part in the study. Six of the players were ranked among the best in the world. The instrument that was used was The Individual Profile of Imagery Experiences in Sport (IPIES, Weibull 2008). The result showed that eleven of twelve use imagery within bowling.

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.

The aim of this study was to examine if it was possible to improve fitness and strength in young ice hockey players with help of a training programme based on functional training and aerobic training. The training programme was performed on Halmstad Hockey U-16 team where 17 boys participated in the study. We performed the training in a period of sex weeks with three training occasions each week. These consisted of two functional training sessions and one fitness session. In the beginning we emphasized the importance of a correct performance and technique.

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.

The aim of my examination work was to compare and research how russian respective swedish teachers make use of educational aesthetic methods such as drawing, drama, music and dance in the teaching of core school subjects ? mathematics and swedish respective russian languages. The aim of this work was to find out which of these methods are used by pedagogues in the process of education and on what level are they integrated into the theoretical pedagogic work. The point was to also analyse the regulation documents used as pedagogical base in schools i've been doing my survey in. This was done to partly find out what arts perspective is given in the curriculum and partly to see what pieces of it are reflected in the process of education.