Despite the well-known benefits associated with physical activity, the lack of physical exercise has risen to become one of the most severe health-related problems of the 21st century. Previous studies have found a good health profile and frequent engagement in physical activities to be positively correlated with productivity and mental well-being. Thus, it is of interest for the municipalities to better the health of their inhabitants. The accessibility of health-encouraging facilities, goods, and services have been discovered to be positively related to health and physical exercise. Hence, it is of interest to the municipalities to understand what drives the growth of these amenities. Especially considering that it is easier for municipalities to affect the accessibility of health amenities on a municipal level than changing lifestyle habits on an individual level.The purpose of this paper is to examine whether the growth of “health amenities”, defined as amenities encouraging a healthy lifestyle, is related to the share of high human capital individuals in the Swedish municipalities. To examine this relationship, this paper inspects the percentage change of employees within these establishments across the Swedish municipalities between 2010-2019 through a series of OLS regressions. The results indicate that the growth of health amenities is positively correlated to the share of high human capital individuals in the Swedish municipalities which confirms the hypothesis of this paper.

Titel: Humankapital i kunskapsintensiva konsultföretag - En kvalitativ studie om hur humankapital värderas och redovisas i kunskapsintensiva konsultföretag Bakgrund: Humankapital är en del av företagets intellektuella kapital som kan definieras som färdigheter, kompetenser och utbildning som de anställda besitter. Trots vikten av humankapital i företag och specifikt inom kunskapsintensiva företag, har värderingen och redovisningen av det som en tillgång i företagets balansräkning varit en komplex och kontroversiell fråga i decennier. Syfte: Syftet med denna studie är att få en bättre insikt i hur svenska kunskapsintensiva konsultföretag värderar och redovisar sitt humankapital, vi vill även undersöka hur likheterna ser ut mellan företagen. Vi vill till sist också få en insikt i vilka intressenter som kunskapsintensiva konsultföretag redovisar humankapital till och varför. Metod: En kvalitativ studie har utförts med en abduktiv ansats. Data var baserat på åtta intervjuer med antingen VD eller ekonomiansvarig i kunskapsintensiva konsultföretag. Insamlade data analyserades med en tematisk analys där vi identifierade och analyserade teman. Resultat och slutsats: Företagen värderar humankapital baserat på hur mycket personalen genererar genom branschspecifika nyckeltal. De värderar också humankapitalet kvalitativt och narrativt. Detta redovisas främst till interna intressenter så som företagsledningen, styrelsen och ägare. Den enda externa kommunikationen av humankapital sker till kunder för att del av konsulternas kompetens, erfarenhet etcetera. Två konsultföretag berättar också att deras kunder har krav på humankapitalredovisning genom CV vid uppdrag. / Title: Human capital in knowledge-intensive consulting firms – A qualitative study about how human capital is measured and reported in knowledge-intensive consulting firms Background: Human capital is a part of a firm’s intellectual capital which can be defined as the skill, competence and education of its employees. Despite the importance of human capital in firms and particularly within knowledge-intensive firms, the measuring and accounting of it as an asset in the firm’s balance sheet has been a complex and controversial topic for decades. Purpose: The purpose of this study is to gain a better insight into how Swedish knowledge-intensive consulting firms measure and report their human capital. Furthermore, we also want to investigate how the similarities is shown between the firms. Finally, we want to gain insight into which stakeholders that knowledgeintensive consulting firms report human capital to and why. Methodology: A qualitative study has been conducted with an abductive approach. The data was based on eight interviews with the CEO or the CFO in knowledgeintensive consulting firms. The collected data was analyzed with a thematic analysis where we identified and analyzed themes. Results and conclusions: The firms measure human capital based on how much the employees generate through industry-specific performance indicators. They also measure human capital qualitatively and narratively. This is mainly reported to internal stakeholders such as management, board and owners. The only external communication of human capital is to clients in order to share the consultants’ expertise, experience etcetera. Two consulting firms also say that their clients have requirements for human capital accounting through CV’s.

Companies are increasingly motivated to deal with the issue of sustainability not just from a moral standpoint, but also because these issues may be a major root of innovation. To achieve these sustainable innovations, the number of manufacturers who invest in specific resources has been increasing. Supplier contributions to manufacturing company sustainable innovations are influenced by particular investments and specially the human capital investments, which emphasizes the supplier's role in supporting the producer with sustainable innovations. The precise investments might help suppliers contribute to sustainable innovation. However, if a company invests too much in certain resources, such as human capital, the beneficial impacts of such investments may diminish, and the supplier's participation in sustainable innovation may be hampered. Various internal contingency variables can moderate the relationship between the specific investments and sustainable innovation contribution of suppliers. Thus, this study aims at this research gap. This research aimed to study the relationship between human capital specific investments and supplier sustainable innovation contribution in developed markets considering the role of learning and absorptive capacity, and market orientation. This research can be considered as the deductive, quantitative and field research in which the researchers collected the primary data by using a structured questionnaire. The validity and reliability of the questionnaire confirmed through different quantitative and qualitative approaches. The research sample was chosen by using the convenience sampling. In order to respond to the questionnaire surveys, top- and middle-level managers from 355 Swedish corporations in which suppliers have been incorporated in the corporation’s sustainable innovation activities addressed. Finally, A total of 960 questionnaires for 355 companies handed out, and 102 being returned and analysed. The regression curve estimation method revealed that there is a linear relationship between human capital specific investments and supplier sustainable innovation contribution. Besides, through the hierarchical multiple linear regression, the researchers demonstrated that absorptive capacity and market orientation can play the moderating role in this relationship, while the learning capacity can partially play such role in this relationship. Eventually, the theoretical, managerial and sustainability implications discussed and the limitations of the research in addition to the future research possibilities addressed.

Whenever someone starts a company from scratch there is a great chance he or she (the entrepreneur) looks for funding. People who fund entrepreneurs and start-­‐ups are usually venture capitalists or business angels. Whether it is one or the other these people want to invest wisely. However without last year’s report piling up at the reception of this start-­‐up another approach is necessary. This master thesis focuses on how valuation is possible without haveing financial data. The main focus the thesis is to find whitch personal attributes you should look for in a successful future entrepreneur.

El presente trabajo de investigación tiene como objetivo desarrollar un plan de negocio para la creación de BSmartPorts&Logistics, una empresa que brindará servicios de consultoría para el diagnóstico y programas de capacitación para la adopción de transformación digital en empresas del sector logístico, marítimo y portuario de Perú; considerando la importancia de lograr un posicionamiento en el mercado nacional e internacional debido a que la transformación digital es una reestructuración de la empresa como un todo generando nuevas capacidades digitales y actualizando capacidades existentes buscando adaptarse con el nuevo mercado que está en constante cambio. Se ha encontrado una oportunidad en el mercado para el servicio de consultoría, esto a razón de cuatro principales factores, gestión del cambio, el cual siempre va un paso delante preparando a la empresa o entidad para lo que viene, convirtiendo la transformación en un cambio incremental como un espiral; personas, quienes deben tener nuevas capacidades digitales apalancadas en tecnología para generar ventaja diferencial hacia el nuevo mercado; cultura consciente, donde se cuentan con personas conectadas a través de un propósito que da sentido al trabajo, líderes que permiten liberar el potencial a través de nuevas habilidades propias de la era digital, que es una nueva manera de funcionar incrementando la adaptabilidad y manteniendo la estabilidad basada en la experimentación y adaptación a nivel estratégico, táctico y operacional. Se ha evaluado la oportunidad del negocio que es factible y rentable con un VAN de S/1,212,744.05, la TIR 154 % y un payback de 1.52 años. sobre una inversión inicial de S/134,000. / The objective of this research work is to develop a business plan for the creation of BSmartPorts & Logistics, a company that will provide consulting services for diagnosis and training programs for the adoption of digital transformation in companies in the logistics, maritime and port sectors of Peru. ; considering the importance of achieving a position in the national and international market because the digital transformation is a restructuring of the company as a whole generating new digital capabilities and updating existing capabilities seeking to adapt to the new market that is constantly changing. An opportunity has been found in the market for the consulting service, this due to four main factors, change management, which always goes one step ahead preparing the company or entity for what is to come, turning the transformation into a incremental change like a spiral; people, who must have new digital capabilities leveraged in technology to generate differential advantage towards the new market; conscious culture, where there are people connected through a purpose that gives meaning to work, leaders who allow to unleash the potential through new skills typical of the digital age and an agile organization, which is a new way of operating increasing adaptability and maintaining stability based on experimentation, inspection and adaptation at a strategic, tactical and operational level. The business opportunity that is feasible and profitable has been evaluated with a NPV of S/1,212,744.05, the IRR 154% and a payback of 1.52 years on an initial investment of S/134,000. / Trabajo de investigación

The esport industry is growing, and it is growing fast. Research suggests that the phenomenon of esport poses a great opportunity to research the development and assessment of human expertise in our modern digitized society. Consequently, the research in this thesis is that of a case study of an esport organization through which we have sought to answer the research question: "How do stakeholders within an esport organization view human capital, that is the investment in, and the development, assessment, and treatment of players?" We answered this research question by gathering relevant empirical material through five semi-structured interviews, which we analyzed to gain a deeper understanding of the underlying reasons and different justifications as to how human capital in the organization is viewed by different stakeholders within the organization. We present four general conclusions. Firstly, there were similar views among the different stakeholders regarding investments in and development of players. Secondly, it was apparent that the stakeholders viewed the players as the core of the business. Thirdly, upper management seemed to carry more of a goal-oriented perspective on the players development as opposed to stakeholders more ‘hierarchically’ adjacent to the players. And lastly, the investments in the players' development were justified through various aspects. Through these conclusions, we i) contribute to managerial/organizational knowledge on how or how not to invest in, develop, assess, and treat human capital in an esport organization, ii) contribute theoretically by applying various different theories and concepts in an esport context; thus expanding the theoretical knowledge of the capabilities and usage of said theories and concepts, and iii) contribute to the empirical body of literature regarding the esport phenomenon by portraying different stakeholder views of human capital within an esport context.

Magister Economicae - MEcon / Entrepreneurship has been regarded as a solution to various developmental challenges such as unemployment, inequality, and poverty, which are inherent among the marginalised populations. However, the high rate of failure of Small and Medium Enterprises (SMEs) remain an impediment to the use of entrepreneurship as a means to ameliorate the challenges. This is especially the case among young entrepreneurs. In addition, given the imperativeness of financial literacy in the success of SMEs, this study determines the influences of financial literacy on entrepreneurial success within the marginalised communities. It also explores and identifies the reasons why failure rates are high among young entrepreneurs in the economically disadvantaged community of Khayelitsha, Cape Town. This study employs a concurrent mixed methods design, making use of both quantitative and qualitative data. A survey is conducted in Khayelitsha using the snowballing sampling technique due to difficulty in accessing young entrepreneurs. The quantitative data from the survey provides demographic and socioeconomic information on young entrepreneurs

A shortage of skilled labor could cost the tourism, hospitality, and leisure industry (THL) a loss of $610 billion and 14 million jobs by 2024. The literature contains the contributions of specialist THL institutions but not that of the industry leaders to ameliorating this human capital (HC) challenge. The purpose of this multicase study was to explore the HC productivity strategies used by THL business leaders in Nigeria that improved employee productivity despite the lack of specialist THL institutions. The human capital theory (HCT) was the conceptual framework of the study. Coding of data derived from semistructured interviews with 3 THL industry leaders followed the modified Stevick-Colaizzi-Keen method. Triangulation of the interview data, site observations and company documents resulted in 5 strategy themes. The study indicated that recruiting persons with essential social capital, inducting them into high ethical standards, providing in-house training, motivating with reward and recognition, and adoption of affordable technologies are key industry strategies for THL HC development. The study findings can be adopted into THL organizations human resource management strategies and as input for training managers in the THL industry. The results of this study may contribute to social change by keeping more people gainfully engaged, increasing the dignity and prosperity of THL employees and their families, and reducing the undesirable effects of unemployment such as the high crime rate in southern Nigeria.

I denna kvalitativa fallstudie undersöks den svenska konsert- och eventbranschen utifrån perspektivetekonomistyrning och management control. Genom intervjuer av yrkesverksamma personer relevantasett till studiens syfte undersöks vilken budgetering som förefaller sig lämpligast, om det riskeraskompetenstapp internt och externt för att slutligen bygga emot frågeställningen om vilka faktorer somprimärt hindrar en uppstart och återgång för verksamheten till normal kapacitet. Vi finner att det ihänseende till den osäkra miljön ställs krav på verksamheten att omstrukturera och vara agil, detta dåbegränsningarna för verksamheten kommer från politiskt håll och att det saknats en långsiktig plan attförhålla sig till vad gäller uppöppning. Genom studerande av teorier kring motivation anser vi att detföreligger risk för att personal ska vara mer ambivalenta än tidigare till följd av att de inte harbetydelsefulla arbetsuppgifter, dock observeras det avskedningar och omstruktureringar som gör attpersonal som annars skulle varit överflödiga redan har fått gå eller fått nya arbetsuppgifter. Slutligenanser vi att de faktorer som primärt kan försvåra en uppstart är förlust av humankapital ochnyckelkompetens till följd av omstrukturering. Vi anser även att avsaknaden, eller felhantering avplanering kan leda företag på villovägar, det anknyter till den första frågeställningen om budgetering.Ett sätt att hantera de mesta av de möjliga problem vi förutser, är att hålla organisationstyrningen organisk. / This case study examines the swedish concert- and events industry from the perspective of financialmanagement and management control. Through interviews with professionals relevant to the purposeof the report, it examines what budgeting seems most appropriate, whether there is a risk of a loss ofcompetence internally and externally, and finally what factors primarily prevent the start-up and returnof the business to normal capacity. We find that the uncertain environment places demands on thebusiness to restructure and be agile, as the constraints on the business come from the political level andthere has been no long-term plan to relate to in terms of start-up. By studying theories of motivation, webelieve that there is a risk that staff will be more ambivalent than before as a result of not havingmeaningful work tasks, however, redundancies and restructuring are observed which means that staffwho would otherwise be redundant have already been laid off, or given new work tasks. Finally, we findthat the primary factors that may impede continuation of the business are the loss of human capital andkey skills due to restructuring. We also believe that the absence, or mismanagement of planning canlead firms astray, which links to the first issue of budgeting. One way to deal with most of the possibleproblems we foresee is to keep organisational management organic.

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