Uppsatsen syfte är att jämföra hur redovisningen av humankapital i årsredovisningar skiljer sig mellan de största börsbolagen på Stockholmsbörsen och kunskapsintensiva företag. Syftet med uppsatsen är dels att jämföra skillnaderna i hur redovisningen av humankapital i årsredovisningen är idag, samt även hur det varit historiskt de senaste åren. För att representera de två företagsgrupperna har tio företag från varje respektive grupp valts ut med årsredovisningar från åren 1996-2004. Totalt har 60 årsredovisningar från granskats och bedömts från en checklista utformad utifrån den offentliga debatten. Resultaten har analyserats genom den institutionella teorin och prövats statistiska genom hypotestester.

Målet med detta examensarbete var att jag skulle omvandla mina teoretiska kunskaper inom mätning till praktiska färdigheter. Resultatet blev denna skriftliga rapport, en muntlig presentation och en poster.Jag gjorde mitt examensarbete hos Svenska Mätcenter AB. Projektet hette KK4 och innefattade kulsinterverk, utfrakt och bangård på LKAB:s anläggning i Kiruna. Svenska Mätcenter AB var även utsättare nere i gruvan där LKAB drev en ny väg. Under mitt examensarbete var jag runt på alla delarna av projektet för att lära mig så mycket som möjligt.När mina fem veckors praktik var över hade jag lärt mig en hel del om mätning i allmänhet och byggmätning i synnerhet.

Intranet is today a common technical groupware to communicate in many organisations. People can interact through the Intranet and communicate within the organization and get relevant information according to their workplace. It can be difficult to get everybody to use the Intranet as an information- and communication tool. This causes problems when people want to reach out with information. With these thoughts we entered our work at Luftfartsverket at Arlanda airport.

Humidity problems and poor ventilation are factors that we associate with poor indoor airquality which are known to negatively affect health. Such problems have decreased with timein Sweden but, in other countries this is still a major problem especially during winter. InChile, this is most common in the central regions of the country, especially the Strait ofMagellan. This issue is primarily due to surface condensation happening indoors which bringsabout dampness which facilitates the growth of fungus and stains, foul odors, metal corrosionand more. This is due to a combination of poor ventilation and insufficient forms of heatingalong with buildings which have no insulation.

This essay focuses on psychoanalytic theory and its relevance for political studies. It especially draws attention to the conceptual toolkit developed by Jacques Lacan and the way that it serves as the starting point for Slavoj Zizek´s approach to the theory of ideology. One important point of this approach is that the power of an ideology is not primarily related to the ideas or worldview it expresses but rather to the enjoyment it provides the subject with. This enjoyment is obscene in the sense that it forms the necessary, but seldom acknowledged, supplement to public values. Fantasy is a major source for this kind of enjoyment.

This study elucidates the perceptions of twelve people at an age between 35 and 50 years, on what influence intoxication and drunkenness in the bar environment. The purpose of this study is to create an understanding of the effect the intoxication has on the visitor in the bar environment and this is done through qualitative method interviews. The theoretical frame we use to analyse the empirical data, is divided in to four parts: set and setting, environment and its regions, social behaviour and genus perspective. The theoretical material, together with the empirical data in the form of the results of the interviews, forms the platform for this paper. It is on the basis of these results that our questions finally will be answered.

Jag st?r nu i gr?nslandet mellan utbildning och mitt yrkesliv som scenkonstn?r. Jag st?r inf?r en os?ker arbetsmarknad d?r jag till stora delar sj?lv har ansvar f?r hur jag anv?nder min tid. I detta arbete unders?ker jag hur jag kan skapa ett rum, ett slags laboratorium, d?r jag kan ge mig sj?lv goda f?ruts?ttningar att ?ven efter utbildningen forts?tta utveckla min egen sceniska gestaltning och ta mig an nya utmaningar.

Swedish students in the upper secondary school will recieve informaition regarding religion from multiple sources. If we look past the students surroundings like the family, friends or multimedia school is still the primary arena for religous education. Discussions about religion will take place in other lessons than just the subject religion. History is in my opinion the subject closest related to religion and the two makes up for a lot of the values work in swedish schools. Textbooks is still one of the most important tools for education and that makes them important as objects to study.

The study highlights teachers´ perceptions of creative writing as part of learning processes in the subject of Swedish, based on creative activities. The background to this study comes from the curriculum that describes opportunities to experience different kinds of knowledge. Creative activities in various forms and the ability to one´s own creativity is emphasized. The empirical data in this study is collected through qualitative interviews with four practicing teachers. The result shows that there are two different views according to creative writing as a text creation.

This thesis studies how the Swedish government articulates social exclusion within the spring budget of 2007. Through a discourse theoretical approach, inspired by Ernest Laclau and Chantal Mouffe, the empirical findings are reconstructed through the nodal point of labour and two chains of equivalence, based upon the duality between employment and unemployment. By viewing social exclusion as a phenomenon concerning discourse, identity and politics, this duality forms the basis of a deconstructive and hegemonic analysis.I argue that the term social exclusion is a powerful and flexible political concept in that it obscures ideological assumptions and objectives as well as draws attention away from alternative social concepts. Throughout the thesis social exclusion is stressed as a social category constituting the relation between individual and society. Hence I argue that it is of vital importance that the values underlying its usage are made explicit and that social exclusion as a floating signifier is made an object of academic analysis..

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

Denna rapport redovisar utvecklingen av en interaktiv e-bok med Apples program iBooks Author. E-boken, omna?mnd som Retail Tour iBook, a?r avsedd fo?r anva?ndande pa? Apples iPads och har skapats pa? uppdrag av fo?retaget River Cresco AB fo?r deras kund Nike. Den interaktiva e-boken besta?lldes av Nike fo?r att anva?ndas vid ett a?terkommande internt mo?te som behandlar a?terfo?rsa?ljningen av Nike-produkter i Stockholm.

It might seem obvious that public opinions should be included in the planning process. However, it is not clear to what extent. Statutory forms of public participation attract little interest since many people feel that it is hard to make a difference. The purpose of this study was to engage those that normally do not get to speak their mind in the planning process. In this study, two methods for conducting ?on-street surveys? were investigated.

When in the process of buying a product based high effort behavior, the consumer needs information to decide on which product that best satisfies their need. There is a wide arrange of sources where this could be found. One of the most important, due to the great influence it has on consumer choice, is in-store communications. This is also one of the least developed sources. It is not uncommon that the only facts that can be acquired are found on product packaging and from contact with the store´s staff.

The purpose of this study has been to investigate how four 3rd grade pedagogues allow communication in the teaching of mathematics and how these pedagogues allow their students to use and expand their language of mathematics. It has also been an aim to investigate these four pedagogues? opinions about the significance of communication and of the language of mathematics for students? mathematical learning.The study is based on a sociocultural perspective of Vygotskij?s. The theory implies the importance of using the language and communication for students? learning.