This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

Aim: To examine director?s experiences of the process to implement smoke-free working hours and also their need of support to make it feasible in the municipality of Östhammar. Method: A qualitative interview study with a descriptive design was used. Semi-structured interviews were made with six directors who were selected from different levels, localities and administrations in the municipality of Östhammar. A qualitative content analysis was used to analyze the data.Results: Many positive aspects were pointed out regarding the implementation of smoke-free working hours.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

Discussions about the democratic deficit of the European Union have gotten more intense and the criticism usually points towards a great gap between the citizens and the EU politics. In this study the political communication policy is being put under the scope to investigate to what extent the policy is designed to counter the democratic deficit, supported by the theory of deliberative democracy. The analysis examines three aspects of the deficit ? decentralization, participation and the distribution of information ? and makes research into the communicative measures that have been implemented. The importance for EU to make deliberation possible is stressed throughout the essay and in the conclusion I argue that improvements still need to be made.  .

AbstractThis study focuses on three generations of Kurdish women's view on honor. The study is a qualitative research based on three individual interviews. The aim of this study is to examine how three generations of immigrant women from a culture of honor is influenced over time by the majority culture and its values together with how these women affect each other mutually both consciously and unconsciously within the family. The study is based on two questions: What does"honor" mean to the three generations of women who are Muslim and Kurdish? Did these three generations of women?s idea of honor change over time as they have lived in Sweden? Results of this study have shown that the concept of honor has its focus on the woman's body, sexuality and chastity.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

This essay discusses how Private Equity companies (PE companies) reason when evaluatingpotential companies to invest in through its investment criteria. Also methods they utilized toenhance companies value during their ownership period is treated.PE-companies invest in companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

In 2009, the Swedish Basketball Federation started a Region U15 development project in order to change the structure of the regional organization to get into a more transparent and similar operations throughout the country. My purpose is to study the attitudes to the change among the region leaders in the regional operations and evaluate the change from an organizational perspective. The study is primarily based on the following questions: What are the experiences of the change process among the region leaders in the regional organization? How involved have region leaders been in the changing process? Which are the positive and negative aspects with the regional operation today? What can be done further to develop the regional operation and to what extent do the organizational change follow general organizational theories? In my study, a qualitative method was used in terms of interviews with 8 regional leaders to understand their attitude to the project and the changing process. To analyze the results of the region leaders ?responses, a transcription have been made.

Syfte: Syftet med uppsatsen är att redogöra för de generella tankarna kring ISO 26 000, analysera KappAhls CSR policy genom att koppla policyn till ISO 26 000 samt redogöra för hur KappAhl konkret arbetar med CSR.Teori: Teorier som används i uppsatsen är institutionell teori, intressentteori men även Carrolls CSR Pyramidmodell. Tanken är att med hjälp av dessa teorier kunna analysera innehållet av standarderna, KappAhls CSR-policy och hur de konkret arbetar med dessa standarder och riktlinjer.Empiri: Empirin består av tre delar där den första och andra delen utgörs av innehållsanalys av standarden ISO 26 000 och KappAhls CSR policy med fokus på uppförandekoden för deras leverantörer. Den sista delen beskriver hur KappAhl allmänt jobbar med CSR i vardagen.Slutsats: Uppsatsen avslutas med en diskussion om KappAhls tillämpning av ISO 26 000 och deras egna CSR policy. Dessa standarder och riktlinjer finns för att bidra med ett etiskt ansvar men också får att det ligger i deras intresse att följa dessa. Genom att följa standarderna förstärks varumärket och överlevnadsförmågan ökar..

During the period of this project I have programed a web site in php4, and also built the database in MySQL. The purpose with the projekt is to create a common web site for the various activities in the different churches located in the area of Örnsköldsvik. In my project I have chosen to try to find a structure of programming that fits my needs as a dyslexic. In the essay you can find a more thorough description of my procedure and the structure that I have chosen to use..

The aim of our study is to examine stepparents´experiences of their role in the new family, we also want to examine if the role as stepparent is affected to the role as a biological parent. Our study is based on six semi-structured interviews, with three stepmothers and three stepfathers.By using role theory and symbolic interactionism our results indicate the requirement of constant negotiation as well as acknowledging the need to consider the other familymembers, those you may not have chosen to live with.We can see that the division of responsibility is governed by what is best for the family - to make life as easy as possible. It is clear that many stepparent lack guidance in what is expected of them in their new role; howeverr, they have been able to grow into it.  .

The aim of this thesis is to investigate in what way Swedish universities regulates its internal and external communication by the use of policy documents. The purpose has led to three research questions: what scope of communication is given to the documents user, if the document is challenging or redefining the current means of power, and how questions regarding trademark is taken into consideration. In order to achieve the purpose a discourse analysis is used as both underlining theory and comprehensive method. The underlining theory is based around social constructionism, structuralism, poststructuralism and critical discourse analysis. The analysis have taken emphasis from Norman Faircloughs three-dimensional model in which the documents have been studied on three separate levels.

Background: Several patients wish to die at home and relatives often become thecaregivers. This task can be a burden and the opportunity for the patient to die at homecan be overshadowed by obligations and responsibilities. Participation of relatives isoften the prerequisite to offer palliative care in the home environment. The purpose: The purpose of the study was to illuminate relatives? need of support during palliativecare in the home based care.