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1	Oceňování lidských aktiv podniku se zvláštním zřetelem na oceňování lidských aktiv znalostního podniku / Enterprise human assets valuation with a special focuse on human assets valuation of a knowledge enterprise Filipová, Iveta January 2012 (has links) The dissertation focuses on the valuation of human assets for the purpose of business valuation. The introduction section contains, among others, search of knowledge about the human capital valuation including an identification of "empty spaces" in the business valuation theory in connection with the valuation of human assets. The main aim of the dissertation is the theoretical and experimental development of selected "empty spaces" which were divided into two levels - direct (separate) valuation of human assets and indirect (implicite) valuation of human assets through enterprise valuation methods DCF and EVA. The theoretical section includes a treatise on the status of human assets (human capital) within the intellectual capital and the absence of human assets in the financial statements which are coming to the conclusion that human assets should be incorporated as a separate item in net operating assets of the enterprise in DCF and EVA valuation methods. The dissertation analyzes various definitions of human capital and subsequently on the basis of specific design requirements derives definition of human assets for the purposes of business valuation. The experimental section provides descriptions and analyzes of available methods/models for human assets (human capital) valuation. Subsequently, the derived modified income approach valuation for the direct valuation of human assets includes proposals for an allocation of revenues attributable to human assets, an incorporation of the quality element of human assets assessment to a forecast of future revenues which are attributable to human assets and the specific discount rate for human assets. In the framework of indirect valuation of human assets (in DCF and EVA methods), the attention is aimed to a design of variant options of financial value of human assets incorporation into the net operating assets (among others, these part also contains a proposal of a theoretical basis for determining of human assets market value) and adjustments of economic reports: net operatig assets (NOA) and net operating profit after tax (NOPAT). The variant incorporation of human assets into the NOA is analysed especially for the purpose of finding out changes in the distribution of the enterprise value between NOA and market value added and changes in the profitability of the invested capital compared to the situation when no financial value of human assets is incorporated into the NOA. The final section is focused to a proposal of recommendations for human assets valuation. The recommendations include a part for the direct valuation of human assets (cost and revenue approach) and the indirect valuation of human assets through DCF and EVA valuation methods.
2	Personal Strengths and Recovery in Adults with Serious Mental Illnesses Xie, Huiting 19 June 2012 (has links) No description available. Mental Health Nursing Serious mental illness recovery human assets personal strengths self-efficacy resourcefulness stigma
3	Livelihood assets and survival strategies in coastal communities in Kerala, India Divakarannair, Nandakumar 30 November 2007 (has links) Marine fish stocks are under serious threat of depletion due to increasing numbers of resource users with competing interests, resulting in degradation and the decline of fish catch. Using qualitative and quantitative techniques such as in-depth interviews, focus group discussions, household surveys and remote sensing and GIS, this study addresses: (1) the complex and inter-related nature of resource dependency, (2) the role of assets in determining survival strategies of households in artisanal fishing communities in Ponnani, India, (3) how asset degradation impacts resource-dependent households, (4) how households develop survival strategies, and (5) considers access to social, political, physical, human and financial assets. Information is organized using the Sustainable Livelihoods Framework (SLF) with modifications to suite the local complexities. Results show that households - engaged in diverse activities, including fishing, fish processing/marketing/culture and daily labour - evolved property rights of natural resources over generations. The Pathemari cargo business’s limited knowledge of fisheries compared to artisanal fishers, and the government led modernization resulted in resource degradation. Therefore, artisanal fishers living in coastal wards threatened by intense erosion, abandoned traditional occupations in pursuit of livelihood security. Results from image analysis and derived thematic maps indicate increased erosion of 0.35 sq km shoreline coinciding with government development initiatives. To improve livelihood options, the results indicate that 50% surveyed accessed political assets such as fishers’ cooperatives and only 20% accessed financial assets such as government sponsored schemes and loans. In-depth interviews and focus group discussions revealed many limiting factors of access, specifically marginalization and lack of financial assets: only 6% surveyed could raise enough money to migrate. With changes in technology, from harvesting to processing, gender roles are being radically altered. Women are losing jobs and income. Politically, the study revealed that local participation helped governing bodies prioritize on housing, roads, water and sanitation. Analysis of the information through the modified SLF suggests three strategies to enhance the asset base of coastal poor: strengthening grassroots organizations; transforming state relations; and developing new alternatives to conventional coastal development practice. Finally, the study suggests resource management policies to improve the households’ livelihood options and well-being. Artisanal fishing Fishing communities Livelihoods Livelihood strategies Kerala India Natural resources Resource dependency Fish resources Marine fish stocks Resource depletion Resource degradation Ponnani Malappuram In-depth interview Focus group discussion Household survey Remote sensing GIS Multi-method Sustainable Livelihoods Framework Property righrts Pathemari Chapa Livelihood security Panchayat Gender Decentralized planning Qualitative methods Poverty Well-being Occupational diversification Small-scale fishing Caste system Human assets Political assets Social assets Physical assets Financial assets Push factors Vulnerability

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