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.

PURPOSE: By analysing collected data using theory, we aim to interpret the design, implementation and the usage of BSC in NPO?s to be able to contribute to the research. METHODOLOGY: A case study design has been made through semi-structured interviews and backed up by a quantitative survey and internal documents. THEORETICAL PERSPECTIVES: Based on the sources given from the creators of the scorecard together with some sceptics and some followers, we have outlined the bases of balanced scorecard. To map out the non-profit sector and its strategic needs, the theories have tried to settle the specific need for the strategic tool given.

The complexity of the mast cell is becoming more prominent. From being the cell recognized just to contribute to allergic inflammation it is now also associated with wound healing, protection against tumor growth and in recognition and defense against a wide range of pathogens. The location of the mast cell in the barrier between the external and internal environment of the body enables the cell to quickly respond to invading bacteria, virus and parasites. Diarrhea due to Escherichia coli infection, listeriosis, toxoplasmosis, Newcastle disease and bovine respiratory syncytial virus are examples of mast cell activating diseases that can affect animals in, as well as outside, the agricultural sector. Additionally, ticks and tick-borne diseases are of concern.

How does IT-consultants reason in their consulting process regarding the development of a clients IT-based internal recruitment system? The purpose with this paper is to investigate how an IT-consultant is reasoning in a consulting process and investigate whether consultants are using established models and methods in their work. We have chosen to work with a qualitative examination to attain our purpose. In our work gathering the empirical facts we have been working with a case study, an observation and a simulation exercise. The combination of these has made it possible to carry out the paper and produce the most correct data possible. Conclusion: We state that IT-consultants do not use any theory-based methods, they use process methods created by themselves and their company.

This thesis purpose is to investigate the sociopolitical factors and causes that led to why KB chose not to use the criteria and guidelines for their digitization activities are described in DIGSAM. To do this I focused on three research questions;- What factors (internal / external) led to the decision not to use the criteria guidelines for digitization, which is described in the policy document DIGSAM and what arguments and opinions formed the basis for the decision.- What is the Library's digitization activities, the factors, criteria and guidelines governing activity in the current situation? - Will KB's choice not to use DIGSAM as a whole in their digitization activities affect national library's role as a beacon for the Swedish libraries digital work? In what way and why? In order to answer these questions I interviewed three of KB:s librarians who had extensive knowledge of digitization and DIGSAM. I chose to also use a pilotstudy that was conducted at KB in the of spring 2010. The idea was to use this material as a basis to build on.As a theoretical framework, I chose to use a socio-political theory of Ingrid Mason.

En revisor bidrar till att kvalitetssäkra den finansiella information företag lämnar ifrån sig och revision ses som en kvalitetsstämpel gentemot tredje part. När det inte längre är revisionsplikt för små bolag har konkurrensen hårdnat i revisionsbranschen. Revisionsbyråerna har därför tilltagit åtgärder så som marknadsföring för att behålla och attrahera nya klienter. Syftet med denna studie är att skapa förståelse för hur revisorer resonerar kring relationen till klienter och hur de upplever att den påverkas av de åtgärder som krävs för att behålla och attrahera klienter.Studien har fördjupats i tre begrepp som i sin tur är kopplade till teorier. Det studeras hur revisoryrket som profession, marknadsföring och oberoende påverkar klientrelationen och dessa stöds av agentteorin, professionsteorin och institutionell teori.

The history of environmental reporting began in the early 1990?s when some companies included the environmental issue in their annual report. The increased interest of ethical and sustainable investments and demands from different stakeholders conjure a change of the report design. To develop the environmental reports and create design guidance for sustainability reports an organisation called Global Reporting Initiative (GRI) was born. The GRI is environmental reporting taken to another level, a level that is according to sustainable development.

SammanfattningTitel:   Goodwill ? att vara eller icke vara: En studie om revisorers syn på goodwill och granskningen av den i onoterade bolag.Seminarium: 2010-06-03Institution:     Mälardalens högskola, Akademin för hållbar samhälls- och teknikutvecklingKurs:                Kandidatuppsats i företagsekonomi, 15hpFörfattare:      Emilie Båvner, Emelie Melin, Michael Sundh                              Handledare: Ulla PetterssonExaminator:   Cecilia LindhNyckelord:     Goodwill, granskning, revisor, värdering, avskrivningProblemformulering:   Hur värderas de framtida fördelar som goodwillen innebär och varför? Hur granskar revisorer den värderingen?Upplever revisorer några problem med goodwill vid granskningstillfället, varför eller varför inte?Vad har revisorer för syn på goodwill som en tillgång och varför?Syfte:   Uppsatsens syfte är att skapa en ökad förståelse för begreppet och revisorers syn på arbetet med goodwillposten. Syftet är även att beskriva vad begreppet innebär och vad revisorsprofessionen har för syn på goodwill. Vidare undersöks hur de intervjuade revisorerna går till väga vid en värdering av goodwill vid granskningstillfället samt om granskningen upplevs som problematisk.Metod:  I uppsatsen tillämpas en kvalitativ metod för att få en djupare förståelse kring hur revisorer ser på goodwill. De primärdata som ligger till grund för uppsatsens empiriska del utgörs av tre personliga intervjuer.

Which theological and rhetorical functions may the naming ????????? of the recipients have had in First Peter? This paper provides a theological and rhetorical analysis of the use of ????????? in First Peter. Theological background is provided through intertextual research on its occurences in the Septuagint (Ex 19:6; 23:22 and 2 Macc 2:17). Analysis of the theological and rhetorical functions of ????????? in First Peter builds on rhetorical methods, and predominantly the work of professor Lauri Thurén.

Starting out as a minor form of amusement, the game industry has become one of the most lucrative andsuccessful in the entertainment business competing against giants such as television, movies and music.As the internal competition within the developer community grows companies work hard at discoveringnew ways to attract and keep customers. By having a playcentric approach focusing on user experiencethey hope to achieve that goal. This thesis describes the process of designing a game with focus on theplayer. We apply the concept of flow on game development and investigate through research throughdesign if we are able to create a game that keeps the player in flow.Play tests showed several elements such as control issues and too difficult challenges early in the game,affecting the possibility for players to experience flow while playing. These negative factors came to becalled flowleakers.

There is no doubt about the significance of nature on the health of human beings. Not only is the tree an element of nature that is of great value to our survival, it also serves as a valuable object and symbol of human beings? enjoyment and appreciation of the environment. The purpose of this study is to present the relationship that a person may have with a specific tree. Three women and two men are interviewed about their trees and the places where they are located.

Människor har alltid och kommer alltid att kontrollera varandra. En del av byggandet av god intern kontroll i företag har inneburit ökad reglering i form av ramverk och lagar i många länder, vilket har medfört högre krav på företags interna kontroll jämfört med tidigare. Ett ramverk som fått stor spridning och internationellt erkännande är COSO-ramverket Internal control ? Integrated Framework. Under de senaste decennierna har det växt fram ett behov hos revisionsföretag att internt utforma funktioner som kvalitetssäkrar de tjänster de säljer.

Denna uppsats behandlar svenska börsnoterade fastighetsbolags tillvägagångssätt att värdera sitt fastighetsbestånd. Både när det kommer till metod och typ av värdering (graden av intern kontra extern).Vidare undersöks faktorer som står till grund för dessa och hur företagens värdering har förändrats sen en kortare tid tillbaka.Uppsatsen kombinerar analyser av finansiella årsredovisningar från svenska börsnoterade fastighetsbolag med ett par kvalitativa intervjuer med några av de högst respekterade och uppsatta personerna i fastighetsvärlden.Analyserna visar på att en majoritet av fastighetsbolagen använder en hög grad extern värdering tillsammans med avkastningsbaserade värderingsmetoder. Även en förändring av fördelningen mellan intern och extern värdering under de senaste fyra åren konstateras och reflekteras över.I intervjuerna jämförs bland annat interna och externa värderingars riktighet och trovärderighet ur två väldigt olika perspektiv. Här tas även problematik upp och skillnader i teori och praktik..

How stakeholders can influence EU in global environmental politics and what consequences and risks this brings are heavily debated. Some scholars argue that civil society are being disenfranchised from the global political arena while others seem to find them having influence in areas where they normally shouldn´t have any influence. In this this paper I will compare the Europan Union policy on GMOs with the process in producing the Water Framework Directive using an analytical framework to study the level of stakeholder influence. Following the framework I will use two types of data namely NGO participation and Goal attainment. The data once summarized will be analyzed by using the methods of process-tracing and counterfactual analysis.My conclusions regarding both cases are that stakeholders, most notably, were able to influence policymaking in EU by using the internal revisions and by networking in smaller partnerships.

This essay was written at Södertörn University during the spring semester of 2010, in the field of Business Administration, and more precisely within management and organization. The essay is based on a case study of the management of the staff working at the commuter train stations in Stockholm. The study consists of a number of interviews with the management staff and with the personnel working at the stations, where the aim of the study is to describe how management works within ISS Trafficare AB and what the personnel working at the stations think of it. ISS Trafficare AB is the entrepreneur who runs the commuter train stations in Stockholm by an agreement met with Stockholmståg KB.The study is based on information from the interviews with the personnel and other material from ISS Trafficare AB. Research on the area of management have been used to put data into perspective and to further deepen our analysis and conclusions from the case.The essay shows that the management has tried to implement several changes on the organization in order to provide more service to the travelers.