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1697 Uppsatser om Intellectual Capital Reporting - Sida 2 av 114

Personalekonomi i teori och praktik:

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.

Personalekonomi i teori och praktik

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.

"Om föräldern hade varit normalbegåvad men behövt stöd i sitt föräldraskap hade situationen varit en annan? : - En dokumentanalys av rättsfall om LVU

Previous research has indicated that intellectual disabilities and parenting is not socially accepted and compulsory care of children often occurs in families where one or both parents have an intellectual disability. This study aims to, thru a document analysis, investigate ideas and representations of parents with intellectual disabilities that emerge in Swedish legal cases. The legal cases is about children who are taken care of according to LVU § 2, where one or both parents have a intellectual disability. The results of the study revealed that people with intellectual disabilities are seen as not capable of developing parenting ability, in some cases aroused concerns about parenting during pregnancy, these suggesting stereotypes of parents with intellectual disabilities. Of the documents reveals that social workers word overrides in the decision-making, this leads to a position of power where the parents are at a disadvantage..

Riskkapitalbolags påverkan på styrning i sina portföljbolag: En studie om utveckling av styrsystem i svenska Venture Capital finansierade företag.

The aim of this study is to investigate which management control mechanisms evolve in companies that receive funding from Venture Capital companies and why the management control systems evolve in the way that they do. A case study was performed on three Swedish high technology companies, that all received funding from Venture Capital companies for the first time in 2006. Merchant?s framework, defining all management control mechanisms as either, results control, action control or personnel control, was used to structure the study. Results show that the companies that received Venture Capital all increased the use of management control mechanisms within results control, action control and personnel control.

To Visaulise Knowledge in a Region

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Redovisning av humankapital -en jämförelse mellan kunskaps- och verkstadsbolag

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Att mäta fattigdomsbekämpning - En studie av social performance-rapportering inom mikrofinans

This study has a double purpose. First, it explores and maps out the use of quantitative key indicators in social performance reporting within a microfinance portfolio. This was done on behalf of Storebrand Asset Management, who would like to aggregate and report the social results of their microfinance investments to their customers. The study concludes that the extent of social reporting and types of indicators used varies, meaning that it is hard to aggregate data for use in further reporting. Thus, the work towards the goal of social reporting has only just begun.

Redovisning och förvaltning av intellektuellt kapital : I kunskapsföretag och fotbollsklubbar

The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies? production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative.

Sponsring - En studie om handbollsföreningar i Göteborg

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Value Creating in the Public Space

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Förnyelseorganismer i Ystad-Österlenregionen

Studien undersöker de existerande projekt och projektidéer som finns i regionen. Sedan genomförs utifrån teorier om innovativa zoner en utvärdering av projektens potential att sprida förnyelse..

Intelligent remuneration in the knowledge economy

Talented people are recognised as being the most important corporate resource over the next twenty years and a competitive compensation system is an important tool in attracting and retaining talent. Traditional pay systems are recognised as being neither cost effective nor motivating people to do more. Often these systems do not contribute to strategic objectives. This study outlines what constitutes an intelligent remuneration system that will enhance the mind value added by knowledge workers, reward knowledge creation, and contribute to organisational strategies..

Skyddar aktiekapitalet borgenärerna? : Eller utgör aktiekapitalet de facto ett legalt hinder för entreprenörerna?

The purpose with this essay is to investigate whether the legal capital can be justified as creditor protection and whether the legal capital prevent entrepreneurship.Historically the legal capital has been justified by means of creditor protection. Nowdays the development within EU rather reduces or abolish the legal capital. Sweden has recently, 1 of April 2010, reduced the legal capital from 100 000 Swedish crowns to 50 000 Swedish crowns. In the preparatory work it has been admitted that the legal capital does not in reality offer creditors much protection. Although the lawmaker decides to retain the legal capital and justifies the legal capitals existence with the argument that involuntary creditors has the need of the legal capital.

The Knowledge City Concept?The Ideal Conditions of a Knowledge City

The purpose of this thesis is to look into the knowledge city concept and the preferences and requirements of companies on such a city. Furthermore, suggestions of ideal conditions in a knowledge city are proposed. The thesis has been conducted through a qualitative approach where a deductive procedure has been implemented. In order to examine knowledge cities, Barcelona has sketchily been looked at as an early example of a knowledge city, whereas a more exhaustive observation of Copenhagen was conducted. Since the concept of knowledge cities is a rather new phenomenon, models from several disciplines constitute the theoretical framework.

The Capital Structure Puzzle of SME's - Evidence from the Swedish Security Industry

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

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