Företagens personal är idag en stor resurs, i många företag en av de största, men kan trots detta inte tas upp som en tillgång enligt dagens redovisningsstandards. Det finns idag många olika normgivande organ men det är FASB (Financial Accounting Standards Board) som har sammanställt de tre kriterier som en resurs måste uppfylla för att tillgodoräknas som en tillgång i företagens redovisningar. De tre kriterierna är: att resursen skall förväntas innebära ekonomiska fördelar för företaget i framtiden, den skall kontrolleras av företaget samt att den skall ha uppkommit som en följd av en inträffad händelse. Ett av problemen med humankapitalsredovisning idag ligger i att företagen inte anses kontrollera personalen på ett sådant sätt som FASB kräver. Detta kriterium brister i och med att personalen kan gå hem när arbetsdagen är slut eller säga upp sig när det så vill.Företagen kan idag synliggöra sitt humana kapital genom en tilläggsnot eller som ett supplement till de traditionella årsredovisningarna.

Sammanfattning Titel: Kunskapsspridning- En fallstudie av ett mindre konsultföretag Författare: Arletka Skurczynska, Ingemar Svantesson och Elisabeth Thorsén. Handledare: Ekonomie doktor Stein Kleppestø, institutionen för företagsekonomi vid Ekonomihögskolan, Lunds universitet. Nyckelord: Kunskapsspridning, kunskap, strategi, human resource och konsultföretag Problemdiskussion: Den produkt som skapar intäkter i ett konsultföretag är den kunskap som säljs. För att kunna utveckla nya kunskapsprodukter så är det viktigt för ett sådant företag att känna till vad det är för kunskap som det har och är bra på. Det är också en förutsättning för att man kan sprida den inom företaget.

IIUniversity of KalmarSchool of Human SciencesPolitical ScienceTitle ? Jag förstår inte varför svenska manliga politiker är så rädda för de kvinnligapolitikerna?Author: Git Franzen Ekström  IIUniversity of KalmarSchool of Human SciencesPolitical ScienceTitle ? Jag förstår inte varför svenska manliga politiker är så rädda för de kvinnligapolitikerna?Author: Git Franzen EkströmAbstractIn the year of 2007, Sweden was the most equal country in the world, and the Philippines wasranked as number six of 128 countries, by the organization World Economic Forum. Thisthesis is a study of female politicians and power in Sweden and in the Philippines. Do thefemale politicians perceive that they have just as much power as the males have? I haveinterviewed 18 female politicians in a small city in Sweden, and 12 female politicians in thelocal and provincial politic in the Philippines.

In today's society it has become increasingly important for organizations to take into account non-financial values. Sustainability reporting involves reporting the economic, social and environmental aspects of an organization's operations. The trend has been towards an all the more scrutinizing society with an increasing demand for transparency and translucency. A greater focus on environmental issues has also contributed to sustainability?s increasing importance as a topic.

AbstractTitel: Hjälpen till ett drogfritt liv- En kvalitativ studie om återfall och återfallsprevention.Writers: Jonna Håkansson och Louise Hag.Keywords: Abuse, addiction, relapse, relapse prevention.   Abuse is a major problem and leads to negative consequences for the individual, such as illness, criminality and death. It?s also a big problem in the society, because the most common crimes are drug-related and the consequences lead to high economic costs. In order to overcome an addiction, treatment is often required.

Studiens syfte var att beskriva det misshandlade barnets upplevelse av sin vardag och erfarenhet av möten med vården. Metoden som användes var kvalitativ narrativ analys. Fem patografiska autobiografier analyserades. Resultatet redovisades i fem teman: "den dysfunktionella familjen", "lögnen som strategi", "barnets ensamma kamp", "vara osynlig i vården" samt "från avgrunden till fristad". Diskussionen baserades på en syntes av Travelbees Human-to-Human Relationship Model och analysens fynd, det vill säga de fem temana.

The empirical data used for this master thesis, consists of eight manuals with the main purpose to help students evaluate information resources found on the web or Internet. The purpose is to elucidate the discourses and investigate those textual characteristics, which figure in the investigated manuals. The method used is a discursive and linguistic approach, with a power/knowledge discussion applied to the results. The analysis identifies, among other things, the production and consumption of the investigated texts, and that the manuals function as a reflection of the relationship between the participants in the situation, the sociocultural practice of the institution and its identity..

The farming system is the basis of human existence through its production of provisions for man. By a continuous exchange of information, energy and material, between the ecosystems and the social systems, the farming system becomes an emergent property. The system's own properties, in the sense of farming methods, circulations and institutions, evolve through an adaptive process. Understanding this process and constantly learn from it, is the starting point for creating a sustainable development within farming systems. Thus, future farming system has to develop strategies that produce food provisions while at the same time takes into consideration the ecosystem's resilience and its integrity, but which also enables an ethical discussion. The institutions within the farming system are understood as links between the ecosystems and the social systems.

The name of the thesis is?Istheprintedbook?sdeaththeauthorsbread??Astudyinhowthepublishinghouses?andtheauthors?relationshipschangeduetotheintroductionofthee--?book?Thee--?book,whichisadigitalcopyoftheprintedbook,hasbeenonthemarketforovertwodecades.However,itisnotuntilnowthatchangesarehappeningwithintheindustry,whichaffectsthedifferentactors.Amazonhasforexamplelaunchedane--?readerbythenameKindleonthemarketandApplehaslaunchedasurfpadbythenameiPad,bothwhichyouareabletoreade--?bookson.Thetechnologicalchangesthatarehappeningaffecttheactorswithinthebookindustryaswellasthestructureoftheindustry.Theresearchquestionofthisthesisis?owdothepublishinghouses?andtheauthors?relationshipswithinthebookindustrychangeduetotheintroductionofthee--?book??Actor--?networktheoryisusedtoinvestigatethis.Thetheoryincludesbothhumanandnon--?humanactors,whichtogethercancreateanetwork.Theactorswithinthenetworkconnectthemselvestoeachotherandtherebyformthenetwork.Thepurposeofthisthesisistocreateanunderstandingforhowactorsandtheirrelationshipswithinanestablishedindustrystructureareaffectedbydigitalisation.Toachievethis,semi--?structuredinterviewswereconductedwithpublishinghousesandauthors.Theboomofthee--?bookinlargepartdependsuponthetechnicaldevelopmentthathasoccurredandwhichhasintroducedsmartphones,e--?readers,surfpadsetceteraonthemarket.Moreactorswillariseinthebookindustryduetothedigitalisation,whichinturnwillaffecttheexistingrelationshipsofthepublishinghousesandtheauthors.Thepublishinghouseswillkeeptheirroleinthenetworksasakeyplayer,butcomeintocontactwithmoreactors.Theauthorsaregiventhechancetoself--?publishtheirbooksase--?books,whichmakethemcomeintocontactwithmoreactorsaswell.Asmoreactorsarise,thestructurewithintheindustrybecomesrelaxed.Hence,thepublishinghousesneedtoenrolthenewactorsinorderforthemtokeeptheirpositioninthenetwork..

People have used forest resources in northern Sweden for different purposes. Before the 20th century the forest was used for many different reasons, but during the past 200 years it has become an industrial raw material. The presence of people in the forest has left different kinds of traces in the forests. One example is culturally modified trees (CMT´s). The aim of this study was to study and document how people have used the forest resources during the last centuries in Brännlidens nature reserve, and what kind of traces this land use has left.

There is convincing research which shows that the enzyme alkaline phosphatase (ALP) has a central role in the mineralization of bone, more precisely that its catalytic activity is needed in the process. ALP is found on the surface of matrix vesicles where the mineral is formed. One theory about the function of the enzyme is that it binds to fibrous collagen in the bone and thereby incorporating the mineral into the bone. The purpose of this study is to establish whether ALP binds to collagen. If this is the case, more elaborate studies around this will be performed.

The purpose of this study is to investigate how the process and result of renovations in socioeconomic vulnerable areas affect the residents' right to housing; with a focus on women's experiences of their homes, their area, the housing company's apartment renovations. The study is conducted through two research questions: How do the women in L?vg?rdet experience their homes and the area? And how do the women in L?vg?rdet experience the process and the result of the renovations of the rental apartments? The methodology used is qualitative research interviews. The empirical material was gathered through qualitative interviews. Eight women living in L?vg?rdet have been interviewed.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

The subject-matter of the following essay is to investigate the relationship between what is commonly called Deep Ecology or Biocentric Philosophy, as articulated by the co-founder of the Deep Ecology Movement, Arne Naess, and later proponents of the biocentric school of environmentalist thought. I contrast Naess? concept of Self-realization as founded in his Ecosophy T to the ideas of american conservationist and co-founder of the radical green movement Earth First! Dave Foreman, and to the controversial finnish environmentalist and ecofascist Pentti Linkola?s ideological agenda of population-reduction respectively.According to some critics of the movement, especially the social ecologist Murray Bookchin and French liberal philosopher Luc Ferry, the Deep Ecology ideology is essentially misanthropic and totalitarian in structure. A central idea among deep ecologists is that ecosystems and natural entities have intrinsic value in themselves, even outside a human social context. This idea is thought of among deep ecologists to create a philosophically sound basis for counteracting the environmental global crisis.

Introduction:A good work environment and good resources among district nurses? and general nurses? are important in the provision of good nursing care. For patient security it is also very important that resources and time are used in an appropriate way. A lot of time is spent on non-core activity, for example administration takes more and more time, which can result in feelings of stress.Aim:The aim was to describe how district nurses? and nurses? in primary care perceived their work environment, how their worktime content was distributed and if there was some connection between perceived work environment and the distribution of work time.Methods:A mapping of the content of the work was made in two parts.