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.

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.

Obese horses with insulin resistance are often also afflicted with laminitis. Horses with these symptoms are given the diagnosis equine metabolic syndrome (EMS). Signs of insulin resistance are excessive accumulation of adipose tissue on the neck, around the withers and on the dorsal area of the hindquarters. Insulin resistance means that the function of insulin is defective and does not stimulate glucose uptake by the cells in the body in the correct way. This will result in an increased insulin release.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

Traditionellt sätt har det varit svårt för forskare att dokumentera förekomsten ochomfattningen av manipulering av redovisningsmått. Big Bath Accounting är ett fenomen sominnebär att tveksamma redovisningsmetoder tillämpas i syfte att förvränga företagets verkligasituation, vilket ofta sker i samband med VD-byte och när företag redovisar ett för periodennegativt resultat. Intresset för ämnesvalet väcktes utifrån en tidigare studie om Big BathAccounting, som påvisade statistiska samband mellan nedskrivning av goodwill vid VD-byterespektive negativt resultat. I denna studie är syftet att utreda om statistiska sambandföreligger mellan företagets avsättningar vid VD-byte och negativt resultat enligt teorin BigBath Accounting. I studien undersöks inte alla avsättningar, utan endastomstruktureringsutgifter och övriga avsättningar, då de är svåra att kontrollera och utrymmekan finnas för kreativ tolkning.

The main purpose of this master thesis is to identify the issues concerning the transformation process of a product oriented company into a service oriented company, and how these issues can be overcome. We will exemplify this by developing a dewatering pump rental concept for ABS, and identify the drivers and barriers for ABS when implementing the service oriented rental concept in Sweden and Poland. This master thesis is based on the systems perspective. The reason for this is the required holistic perspective, where the system has to be regarded from different points of departure in order to be understood. The theoretical studies include services and change management.

Earlier the regional social insurance office was exposed to critisism because of bad administration and a lack of providing public service. Among other things the regional social insurance office was attacked because of long investigation hours and indinstinct working methods and was blamed for not being able to solve the unhealth in the society. This lead to the reformation of the previous regional social insurance office into a government authority agency on the first of Januari, 2005. Extensive organizational changes were made so that regional social insurance office could handle the demands and become a uniform public administration. I have made a qualitative study where the purpose was to se how the changes affected the public administrators and I focused on their participation and willingness to change.

This essay is about power in the classroom. It is about the power dimension of the student-teacher relationships that arise in that space. The overall aim has been to investigate which categories are fruitful in a power analysis of these relationships. My aim has therefore been to develop power categories and to use them to identify and to categorise cases of power interaction that take place between those particular actors in that particular setting.In order to gather material for my study I have both read literature that approaches the study of the student-teacher relationships from a power perspective and done a series of observations in a high school.My theoretical frame comprises a concept of power and a series of power categories. These categories include strength, authority, inducement, coercion, violence, resistance as well as to possess power, to have power, to exert power, the scope of power and the base of power.

This is an art-remix project that focuses on a dream about art and music remixed and made within a context of nonviolence. The goal is to create temporary (and in the long term hopefully stabile) spaces of peace. It will be done within places where change needs to come, where it needs to be heard/seen/experienced. Weapon exports from Sweden are increasing even though there is research showing that nonviolent resistance in conflict is more effective. In this essay I discuss nonviolence and how I can implement that in my work to find a meaningful work for both me and my neighbours.

University of VäxjöSchool of Social SciencesBachelor Thesis in Political ScienceTitle: ?Sverigedemokraternas valframgångar 2006 ? En ulv i fårakläder??Author: Emma Haraldsson and Åsa NeuschützTutor: Emil UddhammarThe aim of this study is to explain Sverigedemokraterna?s electoral success in 2006 and the essay assumes that some form of change has occurred. To study this change two hypotheses have been constructed. The first hypothesis concerns the change within Sverigedemokraterna and the second hypothesis concerns the change of the Swedish voters attitudes.Kirchheimers catch-all theory is used to explain the change in Sverigedemokraterna. The catch-all theory states that parties have to change their structure to maximise the number of votes.

The purpose of this study was to describe how journalists do research for their articles and whether there is a need to create a knowledge bank of the material that journalists use for writing these articles. I also looked at how knowledge management could be used at a daily newspaper to add value to the information used by the journalists. The thesis is based on four interviews with journalists, a literature review and a practical project. I helped a journalist with his information seeking and later tried to organize the material. This project gave me an understanding of how varying the material that journalists use is and how difficult it would be to try to organize it in order to create an organizational knowledge resource of the material.

Many sources point to the same conclusion; throughout the history the research sphere, mass media, governmental industry policies and public life in common have not paid the same attention to medium-sized companies as to small, new or large companies in Sweden. Yet, there are some researchers claiming the need for the medium-sized companies to grow, becoming tomorrow?s Swedish new large companies. Hence, the need for understanding the specific growth conditions of the medium-sized companies are definitely clear. This study aims firstly to identify whether there are specific requirements and obstacles for growth in connection to being a medium-sized company.

Title: Change Communication within organizations ? How perceptions differ between managers and employees in an organizational changeAuthor: Emma Ender & Fanny TeschTutor: Anne-Marie MorhedPurpose: The purpose of this thesis was to study and compare different perceptions of change communication between managers and employees within two smaller organizations. We wanted to examine how the communication process within the change was carried out. We also aimed to compare the results with change communication models of Johansson & Heide (2008) and Lewin (1951), and also existing concepts, to see if our result differed from earlier research. Our key questions to answer were: How do managers communicate a change to the employees in two smaller companies? How do the managers think that the employees perceive the information about the change? How do the employees perceive the information about the change? How does change models from previous research correspond to, or differ from the change process?Method/Material: The material used in this thesis consists of a total of twelve interviews with both managers and employees at two small companies.Main results: The main results shows that communicating a change is complex, and that it is difficult to create models and theories for the phenomenon, as each change is unique.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.