The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

We wanted to know how the subject HIV/AIDS was handled in the Indian newspaper The Hindu, which is written in English, during a period of 16 days (30 October-14 November) in 2005 compared to the corresponding period during 2007. Because we liked to study what kind of differences there were in the reporting between these two years. In addition we also wanted to learn how people living with HIV and AIDS are represented in pictures and text. To find out this was the purpose with this investigation.The study is made from the theory of stigma, semiotics and from a professional model of the normative theory. The articles about HIV/AIDS were quantitatively analyzed with help of a schedule of codes and we performed a qualitative analysis on several articles, four from 2005 and four from 2007.

Ordet hållbarhetsredovisning härstammar från begreppet hållbar utveckling som per definition innebär att ?tillfredsställa dagens behov utan att äventyra kommande generationers möjligheter att tillfredsställa sina behov?. Idag upprättar flera företag så kallade hållbarhetsredovisningar där de tar ställning till sitt sociala, ekonomiska och miljömässiga ansvar. Den svenska staten beslutade den 29 november år 2007 att alla statligt ägda bolag från och med den 1 januari år 2008 ska upprätta hållbarhetsredovisningar som redovisas enligt Global Reporting Initiative?s (GRI) riktlinjer.

Gotland is an island in the Baltic Sea where man has introduced roe deer. The last successful reintroduction was in the 1980s and is the base of the viable roe deer population of today.The aim of this study was to estimate the roe deer population density in 2012 and the species population dynamic since the time when studies on the population started. The result indicates a population size of 850 roe deer in 2012. There was no significant population dynamic, which may be due to insufficient data. The population occurs basically over the whole island but have not yet been established in all suitable areas.

In order to reduce the number of casualties and injured from accidents the rescue service must become more efficient and flexible. It is noted that far more people is injured and killed in traffic accidents than from fires. During the daytime the number of accidents in about three times higher than during the night, even so today the number of fire fighters on duty is the same day and night.Two computer models for simulation of different locations of the rescue services are used to determine the best options for placement of the rescue services. A cost-benefit analysis is also used to determine if today's fire stations are efficient for the society from an economical point of view.The results of the different models are that the fire station in Lund is misplaced. The number of ladders in Malmö can be reduced.

Problemdiskussion: För 25 år sedan infördes revisionsplikt i Sverige för samtliga aktiebolag. Idag diskuteras huruvida den lagen ska avskaffas och vilka bolag som ska kunna avsäga sig revision.Syfte: Författarna vill utreda om en avskaffad revisionsplikt kan leda till en ökning av den ekonomiska brottsligheten, därtill hur denna lagförändring kan påverka Skatteverkets arbete att bekämpa den.Metod: En kvalitativ studie har genomförts. Där den empiriska datainsamlingen bygger på intervjuer med tre regionchefer på skattverket. Den övriga datainsamlingen har skett via Internet, litteratur och via databaser vid Örebro universitet.Slutsats: För att den ekonomiska brottsligheten ska öka som en följd av revisionspliktens avskaffande krävs det att företaget anser att nyttan att frånsäga sig revision är större än den hjälp revisorn bistår med idag. Många bedömer att företag i framtiden kommer att använda sig av frivillig revision eftersom deras intressenter kommer att kräva detta..

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

The main focus of this study is to explore Swedish soldiers? experiences of the transition back to everyday life after international service missions. This includes the help and support that they have received and also what barriers to care they have experienced during the transition back to everyday life. The theoretical perspectives of this study are social identity and stigma theory. This study was performed using a qualitative method and includes six individual interviews with active duty officers within the Swedish armed forces.

There are about 700 000 dogs in Sweden. Roughly 70 % of the dogs are purebred and registered in the database at the Swedish Kennel Club (SKC). The database includes records of birth date, pedigree, offspring and results from e.g. veterinary examinations related to genetic health programs.Every year approximately 10% of the dogs die; most are euthanized by a veterinarian. Dog mortality data is stored as digital medical records at animal clinics and in insurance databases.Dog owners tend to register their puppy in the SKC, but they rarely report that the dog has passed away.

The similarity between the Russian and the Indian, in a Cold War context, may be ambiguous considering the ethnic-social variables and the period in time from where the Indians relate. However, by analyzing these, as well as other, characters in the exhibition of movies, we could learn something about the ideology of the time from which the movies derive.This study examines ideology and movies in the Cold War era and concludes that the Indian, for example, may be representing the values of the common public enemy, originating from the Cold War ideology. The movies examined, regardless of influence of distinct Cold War themes or lack of such themes, carry attributes that give evidence of typical Cold War ideology. The fear of communism and common enemies connected to a Cold War context, the thought of America as the land of the free ? with the horizon in the ending of the movies as metaphoric to freedom ? and the moral rhetoric that connects to the American thought of a duty as a global savior, are all signs of the Cold War ideology.Even though the messages are somewhat clearer and more distinct in the movies with Cold War motifs, the fact that ideology is projected through other movies as well should be considered essential for the continuing study of movies as cultural artefacts..

The purpose of this essay has been to explore Alexander the Great from two different perspectives in Greece. The village Proti Serron represents the local area and the national area named Macedonia represents the second perspective. Oral history has been used as a method in addition to literature and trips to museums and archaeological places.As a guideline for the essay and its contents a stereotyped schedule has been created. This schedule is presented below, and it is also possible to read it backwards.The villagers who identify themselves with Alexander the Great from their local area Proti Serron which is a part of the national area named Macedonia.This study proves that the villagers who has been interviewed, identify themselves with the place they live in as well as its history and that they feel that it is their duty to pass this knowledge forward. Alexander the Great is described as intelligent, humble, a man of strength and courage as well as a strategist and sovereign.

This report describes the implementation of expense reporting in a mobile web application. Two different types of expenses could be reported: remuneration and time deviations. In addition to the creation of new expenses, existing expenses should be able to be edited or deleted. The implementation would be designed in such a way that it prevents the user from making data entry errors in an intuitive way.  The bachelor?s thesis was performed for Flex Datasystem AB in their mobile web application, Flex WebApp. Due to delimitations made during the project only functionality for the expense-type remuneration was implemented..

Performance measurements have become very important tools for companies because of ever increasing global competition in today?s market. Delivery dependability is one of the three most important performance measurements for companies to focus on and that makes this analysis, of the dependability, both very interesting and up to contemporary. In this rapport different aspects of delivery dependability will be dealt with, and a weight will be on what to measure and how to measure it together with how to present the outcome of the measurements. A discussion has also been held regarding what goal the company should have on its dependability.

Central in this paper is Olof Johansson, Swedish minister for the environment, there the focus lye on his resignation from this duty which occurred in 1994. This essay is a case study there I?m trying to identify which ethical reasons which lye behind his resignation. The relationship between politics and ethics is an interesting aspect to investigate and my ambition with this paper is to analyze that relationship in this specific case.The analysis has its focus built on the occurrence of role conflicts and the making of ethical decisions. Aspects like personal ethics versus organisational ethics, objective responsibility versus subjective responsibility etc.

Today's research on animal assisted interventions (AAI) has focused on the positive effects on humans. Dogs used for AAI are an expanding market, but the research on this area hasn't followed the increasing use. The few studies on dogs in this field mostly observed their cortisol-levels and are very ambiguous. I have observed the behaviour of dogs working with AAI compared to when they are off-duty to see how they are affected by their work. Their handlers where also told to make an assessment of the dog's emotions during the session.