Syftet med kandidatuppsatsen är att ta reda på vad kunskapsföretagens intellektuella kapital och de icke-finansiella intäkterna från kunderna består av samt försöka utveckla en egen modell, som kan fungera som ett stöd för att synliggöra och värdera kundernas bidrag till företagen. De frågor vi söker svar på är: Av vilka beståndsdelar är företagets verkliga värde sammansatt? Vilka intäkter kan kunderna bidra med, förutom pengar, för att öka företagets värde? Hur kan man synliggöra och värdera de icke-finansiella intäkterna i syfte att på bästa sätt ta tillvara det kunderna har att bidra med?.

Uganda and Tanzania are two countries severely affected by HIV/AIDS. Hence, there are a numbers of associations for PLHA there. In "Global transformations. Politics, economics and culture", Held, Mc Greew, Goldblatt and Perrton focuses None Governmental Organizations as important actors in the globalized world of today, with increased opportunities to influence and affect the politics. The aim of this paper is to investigate the opportunities for associations for PLHA in Tanzania and Uganda to affect in the national level of politics.

Flyget är ett viktigt transportmedel i vårt utvecklade samhälle och det används i många olika sammanhang, men de vanligaste sammanhangen som man kanske först kommer att tänka på är flyget som transportmedel för privatresenärer eller affärsresenärer.Globaliseringen har resulterat i att människor har fått ett ökat behov av att resa och detta har medfört att flygbranschen spelar en större roll idag än tidigare. Den ökade efterfrågan på antalet flygresor i kombination med avregleringen av flygmarknaden har på ett naturligt sätt medfört att antalet flygbolag har ökat och givetvis konkurrensen med dem. Konkurrensen har drivit ner priset på flygbiljetterna och lågprisflygbolagen har varit de stora vinnarna i den här duellen. De har redan från början insett resenärernas behov av att kunna resa billigt och ta sig snabbt och enkelt dit de vill. De satsade på detta koncept och kunde genomföra det i och med att de såg till att kostnadseffektivisera i varje led.

The question is who should govern and administrate a municipality owned urban forest? Should societies and the public be invited to participatory planning, who are the interested parties, could they be treated like a group and what are their opinions on administration and management? The study is carried out in a municipal owned forest Vitberget Skellefteå that is widely used by associations and individuals for recreation and training.This has led to several discussions in the local media about the management of the forest, especially in connection to harvesting. The work undertaken here has been to identify who has any interest in the management of the area. After identifying the interested parties, a selection of the societies, schools and pre-schools that actively uses the area as well as random individuals met in the area was interviewed. The questions asked can be divided into six main groups:? Communication with the municipality?s managers for the area? Interference from other activities? Views on forest management? Views on nature conservation? The uniqueness of Vitberget? Development opportunitiesThe crucial factors identified as being needed to succeed in managing an urban forest are long-term administration, information and communication.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

The case study investigates study association representatives? perspectives on the activities of the popular education within the social sector in Örebro and why they are organized. It further investigates the cooperation and dialogue between the study associations and the municipality of Örebro regarding this activity. The study is based on critical realism. A questionnaire survey was conducted among all ten study associations in Örebro, combined with qualitative interviews with representatives from six of the active associations.

This study analyzes Hungary's democratic backsliding under Viktor Orb?ns term of office between 2010 and 2025. The research questions addressed in this study are ?Which central institutional reforms can be identified as significant for Hungary?s democratic backsliding under Viktor Orb?n?s rule from 2010 to 2025?? and ?In what ways have these reforms contributed to a process of democratic backsliding?? The study is based on a qualitative case method. To be able to conduct this study, secondary sources such as academic literature and reports from international organizations have been analyzed in detail.

Not enough attention has been paid to the correlation between the failure of peacekeeping operations and the actual source of civil wars. This text is an attempt to fill that gap. Hence the question: under which conditions is it possible for peacekeeping operations to replace the responsibility of the state concerning the security aspects of the social contract? The outset of the text, using the theories of Robert Nozick, is a theoretical approach towards the founding of states, described as the merging of entities. The theory serves a purpose since it, in combination with identity, illustrates in what manner the glue of society occurs and the rallying around other kind of loyalties like clans and ethnicities.

This thesis is dedicated to analysing the relationship between Islam and democracy and the role played by Civil Society in a process towards democracy. This theme is further elaborated through a comprehensive study of three modern Muslim intellectuals: Abdolkarim Soroush (Iran), Hasan Hanafi (Egypt), and Tariq Ramadan (Switzerland), and their thoughts about and views on Islam and democracy. Islam has often been portrayed in a stereotype manner where all forms of change are seen as impossible. The aim of this study is to go beyond this vision and instead focus one the role of Islam in processes of development and new forms of interpretation concerning democracy.The thesis is divided into three parts. The first part deals with the relationship between Islam and democracy.

The care for the elderly in the municipalities has recently seen the need for a formalized system for quality assurance. Under increasing demands for monetary efficiency while bound by law to retain acceptable standards in health care, there is need for efficient and at the same time quality-assured management. The municipalities often solve this puzzle by introducing systems and standards influenced by theory-clusters such as NPM (New Public Management), TQM (Total Quality Management) or other quality management theories.This essay focuses on how the public administration in the municipalities defines quality and designs and implements system for formalized quality assurance. Our basic view of organizations is institutionalist and our theoretical framework includes theories about quality, NPM and TQM..

During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and feeling for the diary companies also has decreased.

This comparative case study, which is based on a most similar system design,investigates why the Chávez government has attained a lower degree of democracy than the Kirchner and the Lula governments. In order to develop asupplementary theory about why governments in general achieve various degrees of democracy I compare these governments and examine what policies that differ them and why. My results show that these governments? policies differ concerning the rule of law, militarization, and negotiations with economic groups and anti-regime parts of civil society. I have found numerous answers to why some of these governments (and governments in general) have democratic policies within these four areas and why some do not.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

Due to the increasing international operations for the Swedish Armed Forces these new types of opponents needs new tools to cope with these commitments. A couple of years ago the Swedish Armed Forces had no non-lethal weapons, but today the Swedish soldier has a number of tools to choose from.The purpose of this paper is for the reader to get a presentation of which non-lethal weapons are used today by the Swedish Armed Forces and a sample of what non-lethal weapons are out on the market today. My main question is which non-lethal weapons do the Swedish Armed Forces? miss in their non-lethal capabilities set.I have collected information from a wide selections of sources like reports from the Swedish Defence Research Agency, the Swedish Armed Forces? own regulations and the Internet. The information is then processed and divided into five chapters: The development of non-lethal weapons, description of technologies, non-lethal weapons in the Swedish Armed Forces, Non-lethal weapons on the market and Results.This paper is limited to handheld, portable and man to man non-lethal weapons, all non-lethal weapons in the Swedish Armed Forces or on the international market are not covered.My conclusion is that the Swedish Armed Forces should acquire three 40 mm projectiles, one 12-gauge projectile and one TASER®..

In Sweden has the temporary agency work industry settled in an explosive way since the deregulation of the unemployment agency monopole in 1993. The demand of civil right for the employer that is rented out confronts the entire labour law regulation with new challenges.The purpose with this paper is an investigation of the principle of equal treatment in The Swedish temporary agency work act and also to create a deeper understanding of the effects of labour and employment relationship. An investigation of relevant collective agreements will be done to highlight the difficulties the principal of equal treatment is exposed to. Further on is there a will to gain understanding for the wage concept and what possible can be included in the wage concept in relation to the principal of equal treatment in The temporary agency work directive. By using the dogmatic method, an approach to descriptive identifying relevant sources of law and clarify the legal situation in the area.In the conclusions it will be determined that the principle of equal treatment in The Swedish temporary agency work act have different effects depending on if the temporary agency or if the client corporation is tied to an collective agreement alternative if a collective agreement is completely missing.