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.

Frågeställningar: Hur använder svenska multinationella företag expatriering? Hur fungerar expertskatten i förhållande till dess syfte? Vilka konsekvenser medför användandet eller icke-användandet av expertskatten för företagen?Syfte: Syftet är att undersöka hur svenska multinationella företag använder sig av expatriering som kompetensförsörjning och i det perspektivet utreda huruvida expertskatten fungerar i förhållande till dess syfte.Metod: En tvärsnittsundersökning genomfördes vid insamling av det empiriska materialet. Primärdata samlades in med hjälp av intervjuer från tre undersökningsföretag. Viss kompletterande sekundärdata har även bidragit till undersökningen.Slutsatser: Vid de tillfällen då företagen inte kan tillgodose sitt kärnkompetensbehov på en lokal marknad är expatriering en metod att tillgå. Expatriering leder då till en kunskapsförflyttning över de nationella gränserna.

Aim: Preferential treatment and allocation of quotes according to sex are two current concepts due to the increasing demand for equality. One organization that may use preferential treatment is the fire department. This is why we chose it as a starting point for our study. The aim with this essay is to investigate how Gästrike Räddningstjänst can create a more equal organization.Method: We have interviewed eight employees and prepared questions for each one. This represents a qualitative method.

SammanfattningDen svenska hotellmarknaden domineras till stor del av utländska aktörer. Stora hotellkedjor som Hilton, som representerar Storbritannien, Accor, som representerar Frankrike är bland de dominerande aktörerna. Bland de nordiska representanterna så är First/Tribe Hotels en organisation som ?sticker ut?. Alla dessa organisationer präglas av den organisationskultur som de uppstod i.

IT-system kan delas upp i två huvudgrupper: Enterprise Resource Planning (ERP)-system och Best of Breed (BoB)-system. Ett ERP-system definieras som ett system vars funktioner använder en gemensam databas och kan därigenom binda ihop olika IT-system. Användaren kan då enkelt komma åt data inom den egna organisationen från sin egen arbetsstation utan att söka igenom flera olika system, jämfört med system som arbetar parallellt och inte samlar data i en gemensam databas. BoB-system a?r inriktade pa? en specifik tja?nst, men a?r utvecklade fo?r att klara av att utföra den sa? bra som mo?jligt.

The new cataloging code Resource Description and Access (RDA) provides a system of instructions for recording relationships between related resources by means of a controlled vocabulary of relationship designators. The purpose of this two years master?s thesis in Archive, Library and Museum studies is to examine the construction of this system, as well as its theoretical foundation. One theoretical point of departure is the necessity of operational definitions for consistent identification of bibliographic relationships. Another such point of departure is that the theoretical model on which RDA is based (the FRBR model) is not a complete description of the biblio­graphic universe, but merely a limited representation of a set of assumptions about that universe.The thesis first examines Barbara B.

Human Resource Management (HRM) consultants are becoming more common. Simultaneously there is a lack of HRM in small and medium enterprises (SME?s). SME?s states neither to afford, nor have the time to perform HRM in their business.This thesis is a Working Scholarly essay based on qualitative method, based on ten semi- structured interviews.

The purpose of this essay was to determine whether signs as alternative and augmentative communication is one possible resource for children?s language development. Based on my research questions How educators perceive the importance of SAAC as possible resources to enhance children's communication?, For which children is SAAC used? and How does educators perceive child?s best in communicative interactions? have I interviewed six educators in two different kinds of municipalities with different kind of positions.In my background I lift the importance of communication for the human being, what happens to the children who doesn?t get stimulated to their language and child?s best. My literature has shown that children need to have an incentive to acquire a language and that SAAC is mainly created for children with special needs.

The aim of this thesis was to investigate how students, teachers and special teachers use, or may want to use, mobile phones as a resource in everyday schoolwork. An analysis of the result was made base on two main theories. One i Säljös theory about the sociocultural perspective, where artefacts play an important part in the devolopment of human society. The other is Laurillardss thougts of social learning and the use of technology in teaching. The methods used were inquiries and semi-structured interwiews with individuals and groups.

This essay investigates the integration of the school library into teaching in one of Sweden?s senior high schools and the effects of the new education act which gives school libraries a stronger standing. A second purpose is to investigate teachers? views on professional responsibility with regard to the development of information literacy. Through an email survey different aspects of library integration are investigated.

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Some researchers claim that we are witnessing the advancement of becoming a network society, and in spite of the different problems associated with the network form of organization, many cities still choose to engage in different types of networks. On account of that the aim of the study is to examine which expectations Swedish member cities of the network Eurotowns might have, and if their actions in the initial period of engagement in Eurotowns mainly could be explained by ?Logic of Consequentiality? or ?Logic of Appropriateness?.A qualitative research method was used and a major part of the empirical material consists of the information given by the interviewees.Regarding the expectations Swedish member cities have on Eurotowns, the result showed that five main areas could be identified mutual resource exchange, activities, breadth, security and meeting place. The results also showed that the actions of Swedish member cities may vary between ?Logic of Consequentiality?, ?Logic of Appropriateness? or a combination of the both logics.Furthermore the study also provides empirical evidence supporting the previously theoretical criticism expressed regarding the central assumption that the strategic actions of an actor can be regarded as a direct consequence of the mutual resource dependency..

Industries with energy costs as a large proportion of their total costs are greatly affected by the instruments deployed to cope with the Swedish climate and energy policy goals. With energy costs representing more than 30 % of the total costs, tomato cultivators are one of the affected industries. In order to remain competitive with other countries, a more resource- and cost-efficient cultivation of tomatoes in greenhouses is desirable in Sweden. Based on the concept of industrial symbiosis, this study investigates the prerequisites for a resource-efficient production of locally grown tomatoes in Sweden through the utilization of low grade industrial waste heat. The study is based on the foundry industry as the supplier of waste heat.To investigate the environmental, technical and economic potential of the exchange of waste heat, a comparative life cycle assessment, an inventory of the supply of industrial waste heat in Sweden, a compilation of potential technologies for the recovery of low grade industrial waste heat for heating greenhouses and a comparative life-cycle cost calculation were carried out.

Abstract Title: The Future of ABC at Sandvik Tooling ? Incorporating ABC with information systems in order to drive business development from a cost point of view. Authors: Jenny Andersson and Camilla Salomonsson. Supervisor: Charlotta Johnsson ? Department of Automatic Control, Lund University.

Den du är, inte den du förväntas vara ? en kvalitativ studie av läroböcker i religionskunskap och dess behandling av kön, sexualitet och etnicitet (Who you are, not who you are expected to be - a qualitative studie of textbooks in religious studies and the treatment of gender, sexuality and ethnicithy) is a qualitative study with the primary focus to examine textbooks as a resource for the teacher. Focus is put on how gender, sexuality and ethnicity is portrayed in textbooks for religious studies in upper secondary school. The textbooks are also examined as a resource based on their usefulness. To do this a hermeneutic approach was taken and the textbooks were studied based on the knowledge they provided and their readability.