Humankapitalet har sedan 1960-talet varit en populär fråga för forskare inom detföretagsekonomiska fältet. Men trots nästan 50 års forskning verkar redovisningsnormerna påområdet inte ha genomgått någon märkbar förändring. Under dessa år har samhället förändratsfrån ett stelt industrisamhälle till ett mer flexibelt kunskapssamhälle, ett samhälle som ställer helt nya krav på redovisningen. Det var denna tanke som så småningom ledde författarna fram till uppsatsens tvådelade frågeställning:? Hur tar analytiker hänsyn till humankapitalet vid aktievärdering av nyintroducerade bolag på Stockholmsbörsen?? Hur redovisas humankapitalet i börsprospekt för bolag som noterats på Stockholmsbörsen från 2004 fram till idag?Författarna insåg tidigt att det var av största vikt för frågeställningen att den information som samlades ihop till empirin var så aktuell som möjligt.

The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.

Den amerikanske luftmaktsteoretikern John A Warden III har skrivit ett flertal artiklar och böcker om vad han anser är det bästa sättet att använda luftmakt. Warden förordar luftmaktens offensiva natur och eftersträvar ett snabbt, för egen del, fördelaktigt slut på en konflikt. Warden har bl.a. liknat fienden vid ett system, där han menar att strävan skall ligga i att slå ut fiendens ledarskikt vilket får tillföljd att dess vilja till strid upphör.I detta arbete ges en sammanfattning av, enligt författaren, centrala delar av Wardens teorier. Sammanfattningen mynnar ut i tre stycken parametrar som kommer att utgöra Wardens teorier i detta arbete.

Summary Title Are older consumers of interest for the Swedish Apparel market?A study of older consumers? attitudes and interests in apparel Deadline 12 January, 2007 Course FEK 533 Authors Brusk Kutlay and Linda Nordén Tutors Björn Carlsson and Roland Knutsson Keywords Older consumer, apparel, lifestyle, attitudes, consumer behavior Purpose The purpose of this paper is to investigate weather the 50+ segment is a strong market for apparel, i.e. if it is an interesting market for the Swedish apparel industry. The aim is to contribute to a better understanding of consumers? attitudes toward apparel shopping on the Swedish market.

In the research field of the cultivation theory focus has shifted from TV in general to studying specific genres instead. It is proposed that there are similarities in otherwise different shows and that these shows give it´s voyeurs a solution to their problems.  The purpose however of this study is to investigate how the myth about the good life is posed in Tv3´s supply.  The theories used in this study are closely linked by their meaning. Narrative talks about the fact that texts, video in this case, contain stories. Ideology is the set of visions and beliefs one person has on the world and myth makes social, historic and cultural decided power orders in to facts.

This thesis is the result of a questionnaire survey amongsmall businesses in the municipality of Övertorneå. Smallbusinesses need access to many different kinds of informationduring day-to-day operations. Since small businesses oftenlack resources like time, staff and money, the public librarycould provide small businesses with information.The aim of this thesis is to study information needs amongsmall businesses in Övertorneå. The study also aims to suggestwhat kind of service the library could provide accordingto the information needs and the most valued informationsources of the businesses..

Investment aid is a part of the Rural Area Programme, which contains support to Swedish agriculture and the countryside. There is a new programme every seventh year and SLU (Swedish University of Agriculture) has the mission to perform the evaluation of the previous programme, which lasted between 2000 -2006. The investment aid's aim is to support investments that, among other things, support the adaptation or conversion to more environmentally friendly production methods, improves the product quality, develops new or complementing activities, and improves the environment and the animal- and working environment. The question is if it's only money that matters for these kinds of investments to be done and what has happened with the money that was paid? This thesis investigates how the investment aid has affected the receivers.

Det var med anledning av att valet i USA återigen vanns av George W Bush som min frågeställning formades. Vad är det som gör att den så kallade kristna högern mycket medvetet stödjer Bush i dennes strävan efter att styra världens mäktigaste land? Vad är det i den amerikanska kulturen som har medfört ytterligare en valseger för George W Bush? Det är också intressant i sammanhanget varför just Bush favoriseras av den kristna högern och inte hans kombattant John F Kerry som också säger sig vara religiös, dock katolik till skillnad mot Bush som är frikyrklig..

The number of residential fires has not declined sufficiently since the smoke alarm entranced the Swedish homes, fires lead to devastating consequences in which possessions, homes and worst of all human lives are at stake. Every year, about 80 people get killed and more than 500 get´s injured in residential fires, often due to lack of safety equipment. The number of fires caused by electrical appliances has risen and taken over a period of ten years the fire caused by a forgotten stove has increased by 70 percent. Preventing the risk that a fire would start on the stove would saves money, worry and most importantly, lives..

?Liberal Democracy? is a common term in political theory, and it is used as if it had a commonly accepted referent, with both normative and descriptive content. This is certainly the case in democratic theory, where it on the one hand seems to refer to a normative democratic model; on the other hand it is used descriptively, to refer to real-life democracies. The deliberative democratic sub-field is not an exception; on the contrary, the term is frequently used albeit rarely defined; yet the concept it refers to is supposedly developed enough to allow detailed propositions about its citizens?s political behaviour.This essay is an attempt to analyze how Liberal Democracy is used by three deliberative democrats (Jürgen Habermas, John Dryzek and Stephen Elstub), in order to understand the democratic model (or models), whether normative or descriptive, they refer to.

Syftet med min uppsats var att studera ifall man kan använda sig av Sociala Media som Facebook och Twitter i vår undervisning, vilka för och nackdelar det kan medföra, vilka risker som finns och hur vi ska använda oss av verktyget på bästa sätt. Förbättrar användandet kommunikation och interaktion? Jag har utgått ifrån Lev Vygotskijs, John Dewey och Bakhtins olika teorier om kommunikation, dialog och interaktion. Jag har också behandlat begrepp och verktyg som Sociala Media, Facebook, Twitter och IT i språkundervisning. Jag använde mig av intervjuer med aktiva lärare för att samla material till min analys och sammanställde materialet i diskussion och slutsats..

To invest money in funds is increasing rapidly in popularity and one of the biggest reasons is that banks are offering a greater range of funds. Information about funds is always easy to find and it is easy to invest money in a fund because the bank takes care of all the management of the fund.The essay examines two funds from two different countries with an aim to choose the one with best potential yield. The first fund is entirely invested in North America and the second fund invests in Asia, with most of its possessions in companies from China. Both these funds invest in wellknown companies in respective region. The essay is limited to compare these funds with data from 2005 to 2009.Information was collected from Morningstar and Avanza Bank for the quantitative examination.

Med hjälp av filosofen John Rawls definition av rättvisa och David Beetham finner uppsatsen att dagens system med tv-licens dels skapar ett rättviseproblem och ett legitimitetsunderskott inom vissa grupper i samhället. Dessa grupper är vad Rawls skulle kategorisera som de sämst ställd. Rättviseproblemet uppstår p.g.a. det nuvarande systemet med en tvångsfinansierad avgift som inte tar hänsyn till människors inkomster. För att göra systemet rättvisare i Rawls mening finns det tre alternativ, 1) avskaffa public service, 2) finansiera public service via skattesedeln och 3) införa en frivillig avgift i den mening att de som använder public service är de som betalar..

With the days DGPS-technology can a position of 5 centimetres decides. With this exactly position is the technology very interesting for the agriculture. I think this technology can come more and more in the future. You can also move the fact and information further to the spreader, sprayer and seeders. If the combine is equipped with harvest accounting, can you with help of the system make harvest maps.

Social media is by many believed to be the core of a new type of Public Relations. This new PR is called PR 2.0. Most larger companies today are to be find using dif- ferent types of social media to interact with their publics. Each year companies invest more money in this type of digital public relations. Social media is a relatively new online phenomenon and still used at a very early stage.