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.

This essay intends to provide an understanding of the developments in the right of public access and recreational activities in the forests of Sweden, and which factors and prerequisites that have affected this development. The forest and its history, along with recreational development has in many ways shaped today?s rights of public access, but there is also an age-old tradition of public access that has affected how we have used the forest, and that also has enabled the development of outdoor recreation. Many are unaware of this, which causes misunderstanding to appear around the rights of public access and how it is supposed to be used.The essay opens with historical descriptions of public access, the Swedish forest and outdoor recreation, to thereby provide a picture of how these three fields have influenced each other over the centuries. This is followed by a description of the current access rights and the problems associated with those, and a description of other countries' equivalent of the right of public access.

Hållbarhetsbegreppet har fått allt större betydelse. I bankvärlden, är det inte en fråga om, utan hur ett företag ska arbeta med hållbarhet. För att uppnå hållbarhet är det viktigt att förstå hur en strategi måste genomföras, ständigt utvecklas och kontrolleras, för att resultaten ska följa i enlighetmed de strategiska målen..

This study deals with the Swedish public library in our changeable time. New technology, an altered media situation with a growing digitalization, globalization and a society focusing on the individual and the market have put the public library in a new, indistinct position. It is described as facing an identity crisis. The aim of this thesis is to, by interviewing a group of young people ages 15-16, find out what the public library is for this user group and what it ought to be according to them. How do they value the services provided by the public library? Are there services they miss? The thesis also aims at relating the opinions of the young people to earlier research.

This paper aims to analyze the effect of the American Subprime crisis of 2007 through the perspective ofHaynes Minsky?s model according to Charles Kindleberger. The investigation revolves how the anatomyof a financial crisis develops and how it is applicable to the Subprime crisis. More specific conclusionsare derived from applying Minsky?s model to the three largest American indices; Dow Jones industrialaverage, S&P500 and NASDAQ.To deepen the analysis the Case-Shiller home price indices acts as a second parameter tocompliment Minsky?s perspective with Robert J.

Rules for damages that are effective are important to create legal security and a public procurement that fulfil economic effectivity. Those rules are effectivly created for example when the demand of evidence is possible for the damaged supplier to fulfil. Yet the rules cannot be too low without leading to an uncertain procurement for the public purchaser. Thus one have to balance the interests of a public purchaser against the interests of a damaged supplier. This balance leads to a public procurement involving rules of damages where the public purchaser cannot escape duty of damages just because the demand of evidence is too hard to fulfil..

Kommunala förskolan förutsättningarna har förändrats i och med införandet av nya styrformer som brukar sammanfattas under namnet New Public Management. Kraven på de anställda har ökat liksom stress och arbetsrelaterad psykisk ohälsa. Arbetspsykologiska stressmodeller förklarar stress utifrån olika antaganden om obalanser mellan t.ex. krav och resurser eller krav och kontroll. Den här studien syftade till att undersöka konkreta upplevelser av arbetsstress hos förskollärare i den kommunala förskolan.

Denna studie fokuserar på företagsstorleks inverkan på sambandet mellan Corporate Social Responsibility (CSR) och Corporate Financial Performance (CFP). Huvudsyftet är att mäta om effekten av CSR på CFP skiljer sig mellan små och stora företag noterade på Nasdaq OMX Nordic Stockholm. Perioden som studeras är åren 2006-2009 samt år 2011. För att utröna om företagsstorlek har inverkan på sambandet tillämpas modererande regressionsanalys som går ut på att fastställa huruvida någon interaktionseffekt förekommer eller ej. Vi kontrollerar även för variablerna bransch och tid.

This study aims to evaluate the waste management in Norrbottens municipalities in key areas such as possibilities to reach the two national waste goals, information to the public, the effect of legislation, future of waste management and differences in geographic- and demographic areas. The Waste Framework Directive (WFD) issued by the EU and incorporated into Swedish law plays a major part in waste management by defining a hierarchy in five steps how waste should be treated. Interviews conducted with each of the fourteen municipalities aimed to find out what step in the hierarchy they are at and what effect the implementation of EU-legislature into Swedish law has had. Based on the interviews a diverse range of answers was found in relation to the questions asked, generally the more populated municipalities saw a more positive future of waste management, mainly because more developed infrastructure to handle waste is already in place. However the smaller the municipality is the harder it is to allocate resources for waste management and problems arise in the form of expensive transports of waste.

The use of group contribution between consolidated firms is a common phenomenon in Sweden where taxation is not based on the return on the consolidated level but on the return on the individual firms. However, the process of handling the group contribution does not work without problems. This thesis analyzes three main issues where group contributions oppose the Swedish Companies Act. ? The Swedish Companies Act enacts the decision regarding group contributions to be made at a shareholder?s meeting.

The Swedish public library was founded in the years when the society in Sweden went from being a society of agriculture to industrialism. Modernism was sweeping over the country, everything was possible, which influenced the new society that was built. Now Sweden was going to be a true democracy with responsible and empathic citizens. One of the main tools in this process was to educate people, to get them to read and write and the public library fitted very well into these new ideas. It represented a place, free of charge, where everyone could go to take part of the knowledge and cultural learning that they needed in order to become the citizen that the society required.

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

This essay intends to provide an understanding of the developments in the right of public access and recreational activities in the forests of Sweden, and which factors and prerequisites that have affected this development. The forest and its history, along with recreational development has in many ways shaped today?s rights of public access, but there is also an age-old tradition of public access that has affected how we have used the forest, and that also has enabled the development of outdoor recreation. Many are unaware of this, which causes misunderstanding to appear around the rights of public access and how it is supposed to be used.The essay opens with historical descriptions of public access, the Swedish forest and outdoor recreation, to thereby provide a picture of how these three fields have influenced each other over the centuries. This is followed by a description of the current access rights and the problems associated with those, and a description of other countries' equivalent of the right of public access.

This essay inquires with the local authority´s rights versus obligations towards its members in agreement situations, where according to civil law compete with the according to public law.These situations become more and more common, since the public is often integrated in today´s trade and industery. Within this analyses there are statements made by HD about what is the applicable judgement concerning this complex area. HD´s different views and opinions have partly been critizesed by the auther..

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.