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.

It is often challenging to create a new enrichment program for any animal. This is especially true with the additional challenge that I wanted to use only naturalistic enrichment, and I?m working with animals some of which are nocturnal. Even with a many hurdles, a little bit of enrichment can do a big difference and make a big difference in activity levels of the animals. Eskilstuna parkens zoo have a house called the MUSeum housing four kinds of rodents.

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.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

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 paper has it?s background in Physical Activity on Prescription, a projectwhich the Swedish sports movement is part of. The study refers to a limiteddivision of sports for adults, namely a phenomenon here by referred to as dropin-activity. This form of physical activity is characterized by an understandingthat the participant often lack experience and that it is possible to pay for eachoccasion. The purpose of the study was thus to take a closer look on organized,non-profit sports clubs which offer this type of exercise for adults.

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..

Physical activity can reduce the risk of developing dementia, and studies show that people who already have some form of the disease can get a better memory function and find it easier to perform daily tasks if the activity is performed regularly. People who are diagnosed with dementia are generally not offered physical activity to a high extent, nor is there a wide range of equipment developed to suit the target group.The Bike Around project was launched during a workshop in Copenhagen and was organized by HCH and Techna Science with the aim to develop new training equipment for people with dementia. The workshop resulted in the development of a customized training bike where the user can get a biking experience from his wheelchair or favorite chair. By integrating the pedal movement with a prerecorded movie projected on a screen, the memory can be stimulated both visually and by the activity itself.Our assignment in the project consisted of three parts: design of the bike, movie playback and software programming. During the project a prototype has been created that meets the requirements of ergonomics and usability..

AbstractThe purpose of this investigation is to find out how the pupils can discover and to feel joy in their creative art activity and also to believe in their own ability. The aim is to figure out if creative art activity is able to raise the pupil?s self-image. By literature, pedagogue interviews, and interviews with pupils at the age of ten years old and by action research is the way that I have searched for an answer for my question. The main result is that fantasy, creativity, courage and lust are important parts to develop in the job of raising the self-image.

This thesis work researches what motivates swedish Facebook users to pass along and shareinformation on Facebook, their attitude towards shared information and what affects this behavior. The goal of this thesis is to research todays behavior and motivations to enlighten  what makes information worth sharing to others on Facebook, instead of simply attracting attention. By using a web survey we have collected data by sampling a part of the actual population  of  swedens Facebook users.Our results show that swedish Facebook users main reason for using Facebook is to socialize with offline friends and share information to show otherssomethingtheybelivetheywillhaveuseforand/orwillappriciate.WecompareourfindingstoexistingresearchandtheFIROtheoryabouthumaninterpersonalneeds.Wefindthatuserssharinghabitscanbeidentifiedasmotivatedbyinterpersonalneedstomaintainsocialbonds,influenceothersopinionaboutthemselves,feeluniqueandstandoutinthecrowd.WeconcludethathumanneedsarecontributingtosharingactivityonFacebookandinfluencethesharinghabitsoftheSwedishFacebookusers.Theusersshowacriticalviewonsharingbehavioringeneralbutdonotbelievethattheyshareforthesamereasonthemselves..

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.

 This paper is made on behalf of Statistics and Research Åland, ÅSUB. The aim is to explain the turnover for companies in Åland, with appropriate variables. The main study variables are variables that consist of the Swedish and Finnish activity indices. The study variables also include variables which consist of tourists from Sweden and Finland and the introduction of the Euro in Finland. The data used is from the period January 1996 to June 2008.Different regression models for the turnover are tried and explanatory variables are selected by use of stepwise regression, backward elemination and forward selection. The final model includes activity indices for Sweden and Finland, the introduction of the Euro, tourists from Finland and an autoregressive component of order one .

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..

Physical activity is required for a good health and science shows a clear connection between exercise and a lower risk for disease. Still, the physical activity among the population is far from good. It is the individuals own responsibility to exercise, but the society also has a responsibility to give opportunities to exercise for the population. The aim with the study was to investigate what motivated the group of physical active people to use the Central hospital in Kristianstad?s health program.

Many everyday tasks and also many sports require good grip and forearm strength. Everything from carrying boxes and lifting a child to grab the arms and legs in various martial arts, or holding a tennis racket involving the hand and forearm muscles in various ways. It is therefore important to train these muscles to prevent injuries and congestion and to perform well in sport. A well known way to train functional strength in the hand and forearm muscles is weight training with thick handles. The purpose of this study was to investigate the differences in muscle activity in the upper arm and forearm muscles as well as the deltoids between two bars of different diameter (28mm and 57mm) in two different weight training exercises using electromyography (EMG).