The importance of human capital in firm valuation is something Huang and Wang points out in there paper from 2008. We expand Ohlson?s valuation model (1995) in line with Huang and Wang (2008) to enhance a market value that includes proxies for human capital. By using human capital based market value and one of Francis, Nanda and Olsson?s (2008) version of earnings quality, we create a value table which aim to sort for undervalued and overvalued companies during the  economic upswing of 2003 to 2007 in the human capital line of business.

This paper provides a study about human trafficking with sexual motives performed in European states and the measures taken from national, international and Non-Governmental organizations with the purpose to oppose human trafficking. According to the UN human trafficking has increased and shows tendencies to continue escalating, regardless of the measures taken by various organisations. In this study, four countries with associations to human trafficking have been chosen and organisations related to these countries are studied. The purpose is to inquire into how these organisations work against human trafficking and which objectives and guidelines these organisations strive for together with their values. The aim is to find out which result the organizations efforts gets and if, according to my hypothesis, the efforts oppose themselves.

AbstractThe purpose of this thesis is to examine if performing art is a good medium to convey human rights.To make this examination Riksteatern, The National Touring Theater of Sweden has been used as anexample. To bring more depth to the thesis and to be able to answer whether performing art is agood medium to convey human rights Riksteatern´s work with human rights has been examined andalso what kind of responsibility Riksteatern think they have to communicate human rights. Toanswer the questions the thesis have investigated Riksteaterns policy documents, webpage, differentprojects and performing arts performances. Moreover interviews with five employees at Riksteaternhas also been used to answer the questions. Different theories regarding theater, culture and learninghave been used to highlight what purpose art and culture has and to see what kind of qualitiesperforming arts has when it comes to convey human rights.

This essay is aimed at exploring how governments inclination to adhere to international human rights law develops in the wake of interstate conflicts. It examines how human rights in Eritrea and Ethiopia has developed after the war in 1998-2000 by examining the historical background to the war, and reviewing country reports from United States State Department and Amnesty International between 2001-2005.The result of the paper shows that Eritrea's adherence to human rights suffered setbacks, and that some of these happened due to the aftermath of the war. Ethiopia also had some lesser setback primarily due to internal turmoil. The essay concludes that states adherence to human rights in postconflict situations depend on if the war severely weakened the state, in which case the state becomes more repressive in order to cling to power..

As more and more book publishers are starting up in Sweden, despite of tough competition, this thesis aims to understand the necessary resources required by new publishing houses in order to create a long-term role on the national publishing market. This is a market characterized by a high level of cultural interests, where success is not always measured in economic profit. Four new publishing houses have been chosen, whose start-up phases and entry processes are described in order to determine what factors have been essential in creating a role. In addition, relevant actors such as other publishers, distributors, and retailers have been interviewed with the purpose of acquiring the complete picture of how the new publishers? can create a role within the industry.

To have a functioning organization where there is a self-development for employees them selves, as well as between managers and employees, where employees are empowered and work for the organization and its goals. Feedback seems to be the main instrument to solve problems and create that organization. At the Military Academy Karlberg and the basic officers training there is a lot of discussions about feedback and how it is supposed to be carried out. This essay discusses the matter of how well we live up to the demands set by leadership classes at the Military Academy, what the platoon leaders do think about how feedback takes its expression. The questions about how feedback is used are to be answered by interviews with five platoon leaders and their thoughts about how feedback is communicated at the Academy.

Our purpose was to examine why and how to start a ?bridge building enterprise? between qualified Chinese human capital and Swedish structure capital. The theoretical framework consists of literature from well renowned authors and is divided into four different parts: Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital:-To fill future shortage of qualified human capital in Sweden.-To improve communication between Swedish companies and the Chinese market.-To develop qualified Chinese human capital with western standards..

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

Summary Title: Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The role of Most Favoured Nation treatmentAuthor: Andreas HelmerssonSupervisors: Cecilé Brokelind and Rikard LarssonProblem discussion and problem Formulation: The recent year?s rapid increase in foreign direct investment (FDI) is a clear indication of increasing globalisation. In order to stay competitive companies must take advantage of talented people, new technology and new markets around the world. Not only companies but also countries and regions, such as EU, need to take advantage of globalisation and the advantages that come with the increase in FDI around the world. Studies have shown that FDI does not only make companies more competitive but it also stimulates the economic growth of the region where the FDI takes place.

The Human Rights claim that all humans have special rights that are not allowed to be broken or violated. Although these rights are broken and violated by states every day. One major fact that makes this possible is the principle of sovereignty that includes all states, and which says that every state has the power and right to make decisions and create laws within the own country without the interference of other actors. In other words, the problem is that the states have to much power in relation to actors usch as the United Nations and to the rules of the Human Rights. This essay describe a possible way to strengthen the power of the Human Rights so that all humans can be guaranteed the fulfillment of the rights..

It is a human right to be treated equally and fairly no matter whom you are, what you like or where you are from. The United Nations addressed the important aspects of equally treatment in their declaration of the human rights. It is each conventions state?s responsibility to fulfil all the rights in the declaration. This study focuses on three Swedish county administrative organizational works with the human rights from their annual reports from 2014.

AbstractThe aim is to find out the teachers´ different point of views regarding what and why it´s important to teach children about the human body and in what way educationists can teach this knowledge. Seven teachers are asked, through qualitative interviews, about their point of views on teaching the human body in pre-school.The teachers don`t seem to reflect upon the subject, which shows that a development of knowledge needs within the area.Fist of all the children´s spontaneous questions direct what the educationists talk about with the children. The most frequently mentioned questions are about the circulation of the blood and the digestion organs. The teachers think it´s important that the children get knowledge about the human body in order to get a better opinion of their own bodies and themselves. It´s also important because this is the basis of other kind of knowledge, for instance the knowledge about animals..

In the care for the critically ill patient the next of kin is of great importance. Their support, love and care for the patient, increases the wellbeing and makes a connection to the patient?s normal lifeworld. For the next of kin to be able to be that support the next of kin needs to be helped to maintain the basic need of for example their sleep, food, hygiene and psychosocial support. The critical care nurse must see to the patient?s whole lifeworld which includes their next of kin.The aim of the study was to identify the resources available for the next of kin in intensive care units in Sweden.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.