The importance of human capital in firm valuation is something Huang and Wang points out in there paper from 2008. We expand Ohlson?s valuation model (1995) in line with Huang and Wang (2008) to enhance a market value that includes proxies for human capital. By using human capital based market value and one of Francis, Nanda and Olsson?s (2008) version of earnings quality, we create a value table which aim to sort for undervalued and overvalued companies during the  economic upswing of 2003 to 2007 in the human capital line of business.

Det finns stora besparingsmöjligheter i byggbranschen genom effektivare kommunikation och planering. Examensarbetet har genomförts på tre av Q-gruppens byggarbetsplatser i Stockholmsområdet. En ombyggnation/ nyproduktion av lägenheter och lokaler i Saltsjöbaden, en nyproduktion av lägenheter och förskola på Södermalm samt en ombyggnation av lokaler i Folksamhuset på Södermalm. Kvalitativa intervjuer, deltagande observationer och en omarbetning av en befintlig Gantt tidplan till en LoB (Line of Balance) tidplan visar hur situationen med kommunikation och planering i byggbranschen upplevs av platsledning och yrkesarbetare samt hur det kan förbättras.Examensarbetet omfattar två delar där kommunikation mellan platsledning och yrkesarbetare på byggarbetsplatsen är den ena och användning av LoB planering är den andra.Examensarbetet visar att de som arbetar i produktionen gärna ser en kombination av planeringsmetoderna Gantt och LoB. Samtliga intervjuade är överens om att en väl fungerande kommunikation och planering är väsentligt för att projekt ska fortlöpa smidigt.

Scania utvecklar och tillverkar lastbilar, bussar, industri- och marinmotorer. Största delen av Scania Sverige ligger i Södertälje, där även den mesta utvecklingen av produkterna sker. Företaget är verksamt i ca 100 länder och har 34 000 anställda. Forskning och utveckling består av ca 2 400 anställda. [1]Scania Motormontering Södertälje tillverkar motorer för Scanias europeiska produktion av lastbilar och bussar.

Den här fallstudien syftar till öka kunskapen om hur Stena Line kan förbättra service genom lärandet från en e-learning utbildning samt om personalen har ett behov av uppföljning, och i så fall hur den ska utformas. Vi ville även öka vår kunskap om hur Stena Line kan förändra de anställdas beteenden med hjälp av e-learning och vilka förutsättningar som krävs för att personalen ska bli motiverade till att förändra sitt beteende.Fallstudien har genomförts genom metodkombination. Tillvägagångssättet har varit att inledningsvis dela ut en enkät, kvantitativ metod, för att skapa oss en uppfattning om arbetsplatsen. Därefter genomfördes semistrukturerade person-, och gruppintervjuer med ett strategiskt urval, kvalitativ metod, med en intervjuguide som utformats med hänsyn tagen till enkätens resultat. Det kvalitativa tillvägagångssättet har varit vår huvudsakliga metod.Vi har kommit fram till att hur utbildningen presenteras är viktigt för hur den mottas hos anställda, vilket i sin tur påverkar resultatet av utbildningen.

Live-weight at different ages for Swedish Holsteins (SLB) and for the Swedish Red and White Breed (SRB), and the correlation to heart girth and height at withers. The aim of this investigation was to study the live-weight changes and mature weight for the Swedish Red and White Breed (SRB) and for Swedish Holsteins (SLB), and to estimate the correlations between body weight and body measurements such as heart girth and height at withers, respectively. The material used was from one of the experimental dairy herds (Jälla) of the Swedish University of Agricultural Science. It included recordings on 293 dairy cows with information from 7142 weight occasions and recordings on 275 dairy cows with information of 557 heart girth measurements and 560 measurements of height at withers. The registrations were done during 1993-2002. There was a large variation in live weight between cows in different ages and lactation stages.

This is a report that goes through the design process of designing and illustrating a virtual clothing shop with the theme ?Stockholm Streetstyle? for the website ?Stardoll.com?. The purpose of the report is to examine how you can manage to get as close to designing a certain style or theme as possible, and also how the process of designing a clothing line can work, The illustrations were made in Adobe Illustrator and the final result of the project was an illustrated fashion collection with 21 parts, in the total of 6 outfits, and also a background for the shop. .

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

The purpose of my study is to investigate whether luck egalitarianism can be savedfrom its inability to draw a line between risks which can reasonably be expected to beavoided, and risk which can not. Such a demarcation is of particular importance forthis influential theory of distributive justice, since it serves to judge whether a personis entitled to compensation for a bad outcome of a taken risk, or not. Testing theintuitiveness and coherence of various contending principles for how to separateavoidable risks from unavoidable ones, I conclude that luck egalitarianism seemsunable to draw a clear line between the two kinds of risks. Instead the theory appearsto be dependent on conceptions of a 'normal life', making it remarkably vague.Furthermore, I argue that luck egalitarianism seems unable to manage without takingsufficientarian and utilitarian concerns into account, for the purpose of decidingwhich risks are avoidable, and which are not..

In this report we make an attempt to analyze where Swedish Twitter users believe the line is drawn between the private and public. Our goal is to find out what the factors are that determine what they decide to write on Twitter and what not. A survey was sent out and spread amongst Swedish Twitter users during one week to provide us with the data to answer our question formulation. The results do not draw an exact line between the private and the public but it nevertheless provides us with an idea of what users think is inappropriate to write about on Twitter. Through the study we found out that our respondents believe that it is inappropriate to write private information about others than them self.

The company Sound Precision has developed a new Line Array loudspeaker system (VHA-40). When using this system, their customers need computer aid to get the best possible sound-quality and control of sound levels for the whole audience. The aim of this thesis is to develop a truly useful sound quality simulator for the VHA-40. The system will help the sound engineers to position the loudspeakers for optimal sound by simulating loudspeaker configurations and visualizing the resulting sound quality and quantity. To solve this a human-centered design (HCD) approach is taken to implement a system that is truly useful for the users, meaning that they will use it more and hence deliver better sound for the audience.

The company Sound Precision has developed a new Line Array loudspeaker system (VHA-40). When using this system, their customers need computer aid to get the best possible sound-quality and control of sound levels for the whole audience. The aim of this thesis is to develop a truly useful sound quality simulator for the VHA-40. The system will help the sound engineers to position the loudspeakers for optimal sound by simulating loudspeaker configurations and visualizing the resulting sound quality and quantity. To solve this a human-centered design (HCD) approach is taken to implement a system that is truly useful for the users, meaning that they will use it more and hence deliver better sound for the audience.

Difficult calvings and stillbirths are problems in Swedish dairy production that result in large expenses for the farmers and welfare issues concerning the animals. A common opinion is that the live weight of SRB and SLB is increasing, and whether increased weights have caused the increase in calving problems has been discussed. The aim of this study was to investigate the relationship between the relative birth weight (calf/cow) and calving difficulty and stillbirth, respectively. The importance of breed and parity for the relative weight has been investigated, and comparisons with previous studies have been made to evaluate whether the relative weight has changed over the last decades or not. The study was based on 807 calvings, registered during the period 1993-2003 in the experimental dairy herd of the Swedish University of Agricultural Sciences (Jälla).

Fokus i denna uppsats ligger i att jämföra fyra organisationers hållbarhetsredovisningar och se i vilken utsträckning de uppfyller GRI:s riktlinjer för ekonomisk påverkan. De fyra organisationer som granskas är Sveriges storbanker, Handelsbanken, Nordea, SEB och Swedbank. Eftersom att de agerar inom den finansiella sektorn har en avgränsning gjorts till det ekonomiska ansvaret eftersom det är det mest relevanta och intressanta att titta närmare på. Problemformuleringen i denna uppsats lyder: På vilket sätt, i sina hållbarhetsredovisningar, tillämpar Sveriges fyra storbanker GRI:s riktlinjer för ekonomisk påverkan? Syftet är att se hur bankerna har presenterat sin ekonomiska påverkan enligt GRI:s riktlinjer och jämföra dessa med varandra. För att få fram information om detta har respektive banks hållbarhetsredovisning för år 2010 granskats och tolkats.

Today there are commercially available databases with active features, i.e. active mechanisms are available for development of information systems. But the usage of active mechanisms is low in practice. This is due to the insufficient methodological support in analysis and design for developing ECA rule based software. It has been proposed that one of the most suitable ways to tackle this problem is not to develop new methods but to extend existing methodologies.In this thesis an extension of the Object Modeling Technique (OMT) is developed, called OMT-A, which is able to model active rules.

The objective of this study is to examine the sustainability of recovering industrial wasteheat from several heat sources in a foundry constructed in a plant belonging to ITT Waterand Wastewater in Emmaboda, Sweden. A triple bottom line perspective will be appliedto achieve this objective. The triple bottom line approach takes into account ecologicaland social performance in addition to financial performance. The technology forrecovering the waste heat is a Borehole Thermal Energy Storage (BTES) which is aconstruction consisting of 140 vertical boreholes, 150 meters deep with an internal spaceof four meters.The calculated amount of energy for storage is approximately 3800 MWh annually. Ofthis amount 2500 MWh are expected to be utilized, while storage losses accounts for theremaining part.