Intresset fo?r att redovisa de ansta?llda som tillga?ng o?kar i takt med att kunskapsintensiva fo?retag blir allt fler. Na?r fo?retag vill visa denna immateriella tillga?ng fo?r intressenter saknas la?mpliga va?rderingsmetoder och rapporteringsstandarder. Vissa fo?retag kompletterar da?rfo?r a?rsredovisningen med en rapport da?r information om medarbetarna, humankapitalet, presenteras.

Ever since Internet revolutionized the world, e-stores and e-commerce has grown into becoming a natural part of consumer's everyday life. Much thanks to it's facilitative and time saving characteristics. Online, consumers are provided with a huge assortment and the opportunity to shop any time they like. Yet, the absolute greatness of e-stores is the possibility to push prices below the physical store price, which seems to be most appreciated to a large extent by consumers worldwide. The fact that e-store sales in Sweden grew 14% last year verifies this.As more players step into the virtual world of e-commerce the competition gets tougher.

The purpose of this essay is to investigate and assess, with Clausewitz?s theory as thebackground, how different military theorists interpret and relate to the nature of war.This essay illustrates the state of research into Clausewitz?s philosophical influences.Clausewitz?s theory of the nature of war is subjected to a qualitative text analysis that is followedby a critique of other military theorists interpretations of his theory. Subsequently a descriptive,comparative qualitative text analysis is performed where the factors identified by Clausewitz asbeing part of the nature of war (?rational thought?, ?passion? and ?chance?) are used as a meansto interpret and assess how other military theorists relate to Clausewitz theory. This essay ismainly founded on analysis of the works of Jomini, Delbrück, Fuller, Liddell Hart, Handel,Roxborough, van Creveld and Keegan.

Title: "It is logical, but not logical at all compared to every other logical thing." - A study about how students in upper secondary school reflect about their studies in Pitch and music theory.Pitch and music theory is a compulsory subject for music students in the art programme of upper secondary school of Sweden. The aim of the subject is to develop the students? knowledge about music theory concepts in order to help them play and create music on their own. The aim of this paper is to discuss how students talk about ear training and music theory. Qualitative group interviews were carried out with two student groups from the first and second year of the upper secondary school.

The aim of the thesis is to identify and investigate central themes in two video artworks, Poliisi and Pink Ball, by Swedish artist Annika Larsson. Moreover it is an investigation of the configurations of violence, and an enquiring whether these works have a social-minded intention.Elements in scenery, framing and narration are analysed with the term ?crystalline regime? (régim cristallin), described by French philosopher Gilles Deleuze, which defines the artificial as opposed to the purely representational. Processes within the narrations of the two works are analysed as rituals, which leads to an investigation of an internal sign-system and to the question whether the rituals in these works have a function. Theory by French philosopher Georges Bataille is used to analyse the ritual with no external purpose, which aims at an intense experience of life.

Det finns en hel del forskning om högerpopulistiska partiers relation till massmedier, och hur den högerextrema rörelsen använder sociala medier. Hur högerpopulistiska partier använder material från medierna för att rama in sina politiska budskap är däremot mindre utforskat.Frågeställningarna för undersökningen var hur Sverigedemokraterna agerar som news aggregator på sin Facebook-sida i samband med riksdagsvalet 2014, och hur partiet ramar in det redaktionella material de länkar till. En kvalitativ undersökning med utgångspunkt i teorin om framing gjordes av samtliga officiella inlägg på Sverigedemokraternas Facebook-sida under perioden 140801 ? 141031. Inläggen grupperades utifrån sex teman (mobilisering, Sverigedemokraterna mot etablissemanget, välfärd, ekonomi, invandring och hotet mot Sverige).

In this thesis swedish students? worldsviews, in relation to the theory of evolution, were studied. Thirty students from two different schools and cities took part in the survey and four students were later chosen for interviews. The results showed that there are many different types of students and categories in this matter. The study also showed that for some religious students, accepting the theory of evolution was not difficult thus showing that religious students can both believe in God and in the theory of evolution..

This paper deals with the question of neolithisation of Southern Scandinavia. The main goal is to give an overview of three theories regarding how agriculture and livestock breeding was introduced to the Southern Scandinavia. These are as follows: the immigration theory, the socio-economic theory and the historical explanation theory. Furthermore it is investigated which theory has the most probably support in material culture. There are obvious difficulties in interpreting the archaeological material.

I denna studie testas tio hypoteser som relaterar till finansiell teori för att se hur väl teorin kan förklara skuldsättningsgraden i små börsnoterade bolag. De teorier som testas är avvägningsteorin (trade-off theory), hackordningsteorin (pecking order theory) samt teorier relaterade till asymmetrisk information och agentkostnader. Testen genomförs med multipel linjär regressionsanalys och de undersökta bolagen är samtliga bolag med färre än 200 anställda på tre av de mindre börslistorna i Sverige. Resultatet visar stöd för åtta av de tio undersökta hypoteserna och är i flera avseenden tydligare än i tidigare studier som testar onoterade små bolag eller ett bredare urval av bolag..

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

Theory of mind är att kunna tillskriva andra människor mentala tillstånd som förklarar deras beteenden. Dessa mentala tillstånd kan röra sig om uppfattningar, intentioner eller känslor.    Theory of Mind Scale är en bedömningsskala utformad av Wellman och Liu (2004), som undersöker olika nivåer av theory of mind. Theory of Mind Scale är uppbyggd i skalsteg med stigande svårighetsgrad. Syftet med föreliggande studie var att översätta Theory of Mind Scale från engelska till svenska samt validera bedömningsskalan för barn mellan 3 och 4 år. Studien syftade även till att se om det fanns ett samband mellan dessa barns förmåga till theory of mind, impressiva grammatiska förmåga och impressiva ordförråd.      Valideringen i föreliggande studie visade att skalstegen i den amerikanska originalversionen av Theory of Mind Scale var applicerbara på barnen i föreliggande studie, med undantag för den sista uppgiften.

The aim of the following paper has been to test the democratic peace theory through applying it on the conflict between Russia and Georgia in 2008.  This to either falsify the theory or come to the conclusion that the states? democracy was not satisfactory in regards to the definition of liberal democracy. The questions asked are: Was Russia and Georgia democratic states? Is democracy a protection from war? And which aspects of the liberal democratic theory, if any, were not satisfactory in either of the countries? The results show that the democratic peace theory is valid in this case and that neither one of the states were democratic.

The purpose of this paper has been to follow how a decision made has developed within anorganization. We have intended to find underlying causes for the development in order to contribute to the understanding of the lifecycle of decisions.The decision we have chosen is Gröna Skolgårdar (Green School Yards) within the city of Västerås. This project has aimed to make the school yards in Västerås more green, more beautiful and more useful for teaching.We have used Grounded Theory Method as our foundation, complemented with decisionmaking theory.The work with this paper has led to the conclusion that Gröna Skolgårdar changed over time, and did not turn out as first intended. This has had several couses such as how resources wasdistributed, political changes, and different views of the project.We have learned that over time a decision can take unexpected paths, and we have contributed with an example of how this can happen..

Service branding is a subject that has been excluded from the traditional branding theory. Our main purpose with this paper is to distinguish what characterizes service branding. To do this, we have looked in to both service marketing theory as well as branding theory. We have also looked at the existing theory concerning service branding. Six qualitative interviews have been performed to explain what characterizes service branding.

This thesis investigates how inventory management is practiced at a Swedish sawmill company, how practice differs from theory in this field and how the company could make more use of this theory. To do this we have performed a study on relevant literature and compared our findings with a field study on Moelven Valåsen AB. Our analysis shows that a large gap between theory and practice exists. We identify several reasons to this, including some sector specific problems when calculating cost rate for timber inventories. Suggestions on solutions to these problems and an example of how a cost rate can be estimated with relatively simple means are presented.