Dagens ekonomi är i mycket större utsträckning än tidigare inriktad mot tjänst och kunskapsintensiva organisationer, vilket har lett till en genomgripande strukturell förändring, det immateriella kapitalet är på väg att konkurrera ut de fysiska kapitalen. Därför är det viktigt att synliggöra denna förändring och anpassa redovisningen för att kunna skapa väl fungerade arbetsmetoder för företagen. Målet med redovisning är att redovisningen skall ge en rättvisande bild av företagets finansiella ställning. Vilka tillgångar som skall redovisas i balansräkningen för att ge en så rättvisande bild som möjligt är en svår fråga.Ett företags tillgångar kan vara både materiella och immateriella. Kraven för att få aktivera en utgift som en immateriell tillgång i balansräkningen är hårda.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

Syftet med denna studie är att undersöka hur sociala faktorer påverkar unga män att ta sig ur en kriminell livsstil. De sociala faktorerna som undersökts presenteras i tre teman:familjeförhållanden, umgängeskrets och sysselsättning. Studien präglas av en kvalitativ ansats och semistrukturerade intervjuer med fyra informanter har genomförts för att samla datamaterial. Teorierna som sedan använts för att analysera datamaterialet är social kontrollteori grundad av Travis Hirschi (1969) och socialt kapital utifrån Richard K. Moule Jr., Scott H.

The aim of this study is to describe how nature is portrayed in swedish poet and critic Aase Berg?s two earliest poetry collections, Hos rådjur (1997) and Mörk materia (1999), and how it relates to notions of humanity, culture and civilisation. The concept of ?nature? is problematized in a short survey of how it has been used by and critizised in ecocritical literary theory, which is used as the main theoretical framework for this survey, with an emphasis on selected theoretical concepts by Donna Haraway. As a methodological starting point, ?nature? is tentatively defined as ?that which does not let itself be subsumed under the human, culture or civilisation?, and this definition is contrasted with how the concepts are handled in the texts.The investigation shows that the relationship of nature to the human is a fundamental theme that provides a structure for both poetry collections.

Buddhism vs Spiritualism A study aboute human and the world.

The curious nature of humans has been the puzzle of psychologists, philosophers and scientists since the time we began to use those terms. Why are we curious? Why do we behave the way we do and why? The span of views on curiosity covers all. From being viewed as part of our animalistic nature and compared to instincts, to be viewed as a virtue to scientists and the reason behind why we explore space. Behaviorists tried to define it as an innate drive and some say that it has a crucial role in our ability to learn and understand.

The aim of this study has been to, through a couple of chosen theories, examine in what way and for what purposes Japan has used its international aid system, How can the nation have been said to have implemented and acted in lines with the philosophies and principles set forth in the ODA declaration. What approaches, concerning positive and negative aid sanctions in the matters of aid to Cambodia and Burma, have been chosen and what have the motives for these choices been. What have been the determining factors of the outcome related to these sanctions - economic, political and/or matters of identity? I have found that a concern for possible decrease in economic profit and investment related areas, combined with a feared loss of political prestige and worsened diplomatic relations to the neighbouring countries in the Asian society, have come to overtrump the notion of advocating democracy, human rights, environmental and anti-militaristic issues..

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Denna studie syftar till att beskriva och förklara tänkbara konsekvenser som ett införande av EU:s mervärdesskattedirektiv kan medföra för Sveriges ideella föreningar och dess roll som en grundbult för en fungerande svensk demokrati. Studien ämnar undersöka eventuella ekonomiska, administrativa och demokratiska konsekvenser. Det teoretiska ramverket utgörs av teorier om föreningslivets roll som demokratiskola och skapande av socialt kapital. Studien utgörs sedermera av en jämförande fallstudie av föreningarna, Alets IK, IS Halmia och Halmstads BK. Undersökningens material bygger mestadels på samtalsintervjuer och utredningar som gjorts inom ämnet.Resultatet visar att konsekvenserna är av varierande karaktär för de valda föreningarna.

Information is one of the organization's essential resources, and as such it needs strategic management. The authors use the information audit, which was developed by Orna 1999 and Henczel 2000 as a tool to evaluate how well an organization's information activities connect to its mission, goals, and objectives, to evaluate the municipal politicians' information support in Härryda municipality. The decision situations met by politicians often are complex; they are ambiguous and unstructured, with a high level of uncertainty. Human information sources meet needs arising in this kind of decision situations best. Since most of the politicians work full-time besides being politicians, Härryda municipality has to substitute the human sources by textual ones composed of highly summarized information.

Corporate Social Responsibility (CSR) har fått en allt större roll under senare år. Fler och fler företag ser värdet av och engagerar sig i frågor rörande miljö, samhälle och socialt ansvarstagande. Under många år har det förts en debatt kring huruvida engagemang i dessa frågor kan ha påverkan på lönsamheten i företag och i så fall vilka samband som finns. Resultaten av tidigare studier har varit olika och ingen tydlig slutsats har kunnat dras. Den här studien syftar till att försöka svara på om CSR har inverkan på företags lönsamhet.

How does a corporation work during the recruitment phase to entice and motivate younger members to work for their organization?The aim is to examine in which grade corporations and organizations? recruitment needs to adapt to encounter Generation Y on the labour market.The base in our method is abduction and our research is based on a qualitative method. We have fulfilled interviews with corporations such as Scania, Skatteverket, Swedbank and Appelqvist & Ottoson HR AB.Corporations need in a sense change their recruitment and emphasis their resources to sell the whole corporation and its image to the young job applicant. The younger members demand a total impression of the corporation to implement an interest and to get motivated to work there. Together with our respondents we have realized that Generation Y has higher demands on their workplace than earlier generations..

Syftet med denna kvalitativa intervjustudie var att med hjälp av sociologiska teorier undersöka orsakerna till att maskrosbarn trots en destruktiv uppväxtmiljö kan utvecklas till socialt fungerande människor. Maskrosbarnen i denna studie har vuxit upp med missbruk och/eller psykisk sjukdom hos föräldrar i barndomen. Data samlades in via semistrukturerade intervjuer med fyra olika teman: det sociala arvet, skola och arbete, socialt nätverk samt hälsa och välmående. Vilket vi sedan analyserade med hjälp av de teoretiska tolkningsramarna, Antonovskys teori KASAM och Bourdieus teori om Klassreproduktion. Resultaten visade att förekomsten av trygghetspersoner i barndomen samt möjligheten att uppleva en annan familjedynamik och miljö än deras egen hemmiljö har påverkat dem positivt.

Freedom of religion or belief is indisputable in Human rights discourse, more discussed is exactly what it is that is included in the concept of freedom of religion or belief (in Swedish: religionsfrihet). This thesis focuses on the freedom of religion or belief in a European context, in particular on the European court of human rights and article 9 in the European convention for human rights. Some criticism has been directed against the Court to the effect that its practice and verdicts don't answer to the pronounced desire to develop a pluralistic and inclusive form of freedom of religion or belief.My aim is to examine, analyse and test three different theories, which all try to develop alternatives to the expression freedom of religion or belief, in relation to six verdicts from article 9 in Europe convention. My basic purpose is to try to find new ways of talking about freedom of religion or belief that might lead to a more inclusive, pluralistic and equal interpretation of that concept.The three theories wich I use are elaborated by Richard Amesbury (associate professor at Claremont school of Theology); Hugo Strandberg (TD at Åbo Akademi) and Eberhard Herrmann (professor in philosophy of religion at Uppsala University); and Martha Nussbaum (professor of law and ethics at the University of Chicago). The six cases from the European court are: X v.

I uppsatsen undersöks kulturellt och annat symbolisk kapital hos läkarstudenter vid Karolinska Institutet. Det teoretiska ramverket utgörs av Pierre Bourdieu. I studien jämförs läkarstudenternas investeringar i utbildning, mediavanor och andra kulturella aktiviter med fyra andra elitinriktade utbildningsprogram i Stockholmsområdet. Studien har en kvantitativ del med data insamlat genom en postal enkät till högskolestudenter och en kvalitativ del med personliga intervjuer med läkarstudenter på termin fyra på Karolinska Institutet. Studien visar att läkarstudenterna har mycket gemensamt med studenter vid de andra utbildningarna men att det särkskiljer sig i vissa avseenden.