This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.

AbstractThis study is a critical analysis of three different views on human dignity and its function in the discourse of human rights: that of Christopher McCrudden, Jürgen Habermas and Elena Namli. The three positions are interpreted, analyzed and compared in order to see which is most reasonable.The conclusion is that Habermas?s and McCrudden?s view of human rights as legal reduces human dignity to a legal concept. Namli?s perspective of human dignity as a moral principle generates a wider understanding of human dignity and its function.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Mounds of fire-cracked stones is a typical Bronze Age monument for the region around lake Mälaren. They are usually, because of their content, interpreted as piles of rubbish. But as they often have kerbs, are situated on cemeteries and sometimes contain human bones, the traditional interpretation is not fully satisfactory.The main focus of this essay is on the mounds of fire-cracked stones which contain human bones in the region north of lake Mälaren. With a detailed study of these, and a comparison with those without human bones, my aim is to get closer to an explanation why the human bones were deposited. The essay consist of a comp­ilation  of 98 excavated mounds and a database with various information gathered from excavation reports and archive documents.With different kinds of osteological aspects taken in consideration, the study shows that human bones have been found in about a third of the mounds.

The purpose of this paper is to understand why education is a human right. I will look at works by the late Paulo Freire, a Brazilian educator. Paulo Freire worked for many years on developing a pedagogy to promote humanity. His goal was to demonstrate that a literate person will ultimately live a better life because she will be free from oppression and domination.I chose to study Paulo Freire as a tool in proving why education is a human right because throughout his work he demonstrated the need for people to be literate in order for them to be considered ?truly human?.

Föreliggande studie bygger på kvalitativa intervjuer av fem pedagoger. Genom att intervjua pedagoger med utbildning i Human Dynamics, undersöker jag hur pedagoger arbetar praktisk med Human Dynamics med fokus på inlärningsprocessen. Jag undersöker även likheter och skillnader mellan Human Dynamics och Dunn och Dunns lärstilsmodell..

Examensarbetet ger läsaren en inblick i förhållningssättet och verktyget Human Dynamics. I arbetet jämförs annan forsknings syn på en gynnsam lärandemiljö för barn med koncentrationssvårigheter med Human Dynamics teori.Syftet har varit att undersöka om förhållningssättet är fördelaktigt för elever med koncentrationssvårigheter.Undersökningen, som är baserad på intervjuer med kvalitativ inriktning, visar exempel på hur pedagoger använder verktyget i praktiken samt hur de uppfattar barn med koncentrationssvårigheter och deras behov. Respondenterna är positiva till Human Dynamics och menar att förståelsen för olikheter och insikter om sig själv har hjälpt dem att se olika individers behov på ett annat sätt än tidigare.Slutsatsen är att Human Dynamics teori är förenlig med annan forskning och gynnsam för alla individer, men kunskapen löser inte alla svårigheter utan specialpedagogiska åtgärder är nödvändiga i vissa fall..

The eighth of august the Olympic games in Beijing started. The chinese regime promised to improve the human rights situation in the country if awarded the Olympic games 2008. The decision to place the games in Beijing arouse severe critique and many questioned how the International Olympic Committe could place the games in a country that so obviously violate basic human rights.The main purpose of this essay has been to analyse what consequences the Olympic Games has given the human rights situation in China. In order to accomplish this I have studied some specific human rights, which I consider to be directly linked to the games. I found that the situation for these human rights has infact worsened since 2001 when China was awarded the games.

This paper is a discourse analytic policy study with the intention to investigate the swedish government's policy action plan against prostitution and trafficking for sexual purposes. The document is called Handlingsplan mot prostitution och människohandel för sexuella ändamål. The purpose of the study is to investigate whether there is a feminist gender understanding taking place in the action plan. This is made by both see how the problem of prostitution is produced partly by examining whether there is a gender-based power analysis in action. The research questions of this study are:What is considered being the problem with prostitution and trafficking fosexual purposes?Is there a feminist gender understandning in the government's prostitution politics?To answer these questions I use Carol Bacchis method Whats the problem represented to be? And the material being used is the government's actionplan.

The aim of this study was twofold; firstly it sought to describe the human security situation of Roma IDPs and IDPs living in collective centers, secondly it tried to create an understanding for how the human security situation can affect IDPs capabilities to develop. The findings of the study were mainly based on a field study conducted in Belgrade, Serbia for two months. The results of the study were that IDPs in collective centers have a poor human security situation regarding basic income, employment, adequate housing and experienced personal security. Roma IDPs suffer from the same insecurities, but in addition also has poor human security in basic education and personal safety. Their stagnant human security situation proved to be the result of the inability to help IDPs by the actors involved in the relief work.

This essay includes an osteological analysis on the 1122 scattered human remains from The Pitted Ware culture site at Ajvide, Gotland. The scattered human remains have been found in the cultural layers, during archeological excavations at Ajvide between the years 1983-1987 and 1992-2009, where a burial ground was discovered. During the excavations, 85 skeletons graves were found, with complete and incomplete skeletons of 87 individuals. But aside from the graves, scattered human bones were discovered at The Pitted Ware culture site. One of the aims of the essay was to examine the bone material of the scattered human remains, and to determine whether this could possibly be a different type of burial custom than the skeletons graves.

Sudoku solvers are a widely researched topic among mathematicians and computer scientists. This report investigates the differences in execution time and time complexity between backtracking and human strategies for classes with 17-21 clues. Backtracking is compared to our implementation of human strategies with test data that contains 99 Sudoku puzzles for each class. The study shows that the execution time and time complexity is improved for human strategies compared to backtracking for each class. The conclusion shows that it is always favorable to implement the human strategies investigated in the report. .

Syfte: Vårt syfte är att studera styrningen samt relationen av human-, struktur- och kundkapital. Analysera denna relation mellan tjänsteproducerande och varuproducerande företag. Samt att diskutera kapitalen i relation till redovisningen..