The First Nation community of Poplar River in Northern Manitoba is using a UNESCO World Heritage Site nomination to assist with meeting local needs. Going beyond the expected, non-renewable resource development, Asatiwisipe First Nation is taking control over its own developmental plans, and forging an ecologically sustainable vision of community-controlled economic and political development. This initiative is an escape from the ‘progress trap’ where Indigenous resource stewardship practices will guide sustainable community economic development. This thesis explores the application of intangible cultural heritage as a lens for looking at the culture/nature discussion, food sovereignty, Indigenous resource management as well as Aboriginal and treaty rights. Based on longitudinal research over the past eight years, this dissertation is a collection of interviews and narratives from community members, personal experiences and policy research. Despite systemic Eurocentrism and many challenges, permanent protection of the Poplar River Community Conserved Area through the World Heritage Site nomination is perhaps the best solution for the community as it is an initiative that has been instigated by the First Nation itself.

Bakgrund och problem: Dagens företag består allt mer av immateriella tillgångar då samhället vi lever i har blivit allt mer högteknologiskt och kunskapsintensivt. När småföretag vill expandera vänder de sig vanligtvis till banker för att ansöka om krediter. Det finns dock en stor kritik mot hur banker hanterar utlåning till småföretag. Överlag är det väldigt svårt för småföretag att bli beviljade krediter hos banker, speciellt för de småföretag som har en hög andel immateriella tillgångar. Vissa forskare menar även att det finns skillnader i hur immateriella tillgångar bedöms vid kreditbeslut. Vi vill därför undersöka följande: Hur bedömer banker immateriella tillgångar vid kreditbedömningar av småföretag? Hur skiljer sig kreditgivarnas syn på de immateriella tillgångarna? Syfte: Studiens syfte är att undersöka hur banker bedömer immateriella tillgångar vid kreditbedömningar av småföretag och om det finns några skillnader i kreditgivarnas bedömning. Vidare är syftet att studien ska bidra till en ökad förståelse kring vilken betydelse immateriella tillgångar har när banker fattar ett kreditbeslut. Studiens syfte är inte att generalisera och dra slutsatser kring hur alla banker bedömer immateriella tillgångar vid en kreditbedömningsprocess. Metod: Uppsatsen är skriven utifrån en kvalitativ ansats då målet med vår studie är att bidra till en ökad förståelse kring vilken betydelse immateriella tillgångar har när banker fattar ett kreditbeslut men även för att belysa hur osäkerheten med immateriella tillgångar behandlas ur bankernas situation. Kreditgivarnas personliga åsikter har en stor betydelse i vår studie, därför har vi också valt att använda en kvalitativ metod då den bidrar till att respondenternas personliga åsikter och reflektioner kan lyftas fram vilket är nödvändigt för att få en djupare förståelse. Slutsats: Vår studie visar att bankerna vid kreditbedömning av småföretag bedömer immateriella tillgångar på ungefär liknande sätt. Det fanns inga stora skillnader i själva bedömningen av de immateriella tillgångarna. Däremot skiljer sig kreditgivarnas syn på immateriella tillgångar. Trots att samtliga respondenter bedömde tillgångarna i princip på samma sätt kan vi se att det finns skillnader. Det är överlag väldigt svårt för småföretag med en hög andel immateriella tillgångar att bli beviljade krediter men det vi har kommit fram till i den här studien är att det faktiskt finns faktorer som kan påverka ett kreditbeslut och därmed också underlätta för dessa företag att bli beviljade krediter. / Background and problem: Today's businesses consist increasingly of intangible assets because the society we live in has become increasingly high-tech and knowledge-intensive. When small businesses are looking to expand, they usually turn to banks to apply for loans. However, there is a great criticism of how banks handle loans to small businesses. Overall, it is very difficult for small businesses to get credits granted by banks, especially for those small businesses that have a high percentage of intangible assets. Some researchers also believe that there are differences in how intangible assets are assessed on credit decisions. We therefore wish to examine: How do banks assess intangible assets on credit rating of small business? How lenders view differs on intangibles? Purpose: The aim of this study is to examine how banks assess intangible assets in the credit assessment of SMEs and whether there are any differences in lenders' assessment. An additional purpose of the study is to contribute to an increased understanding of the importance of intangible assets when banks make credit decisions. The study's purpose is not to generalize and draw conclusions about how all banks assesses intangible assets on a credit assessment process. Method: The essay is written from a qualitative approach because the goal of our study is to contribute to an increased understanding of the importance of intangible assets when banks make credit decisions but also to illustrate how the uncertainty of intangibles is treated from the banks' situation. The lenders ' personal opinions are of great importance in our study, therefore, we have also chosen to use a qualitative approach as it helps to highlight the respondents' personal opinions and reflections which are necessary to get a deeper understanding. Conclusion: Our study shows that creditors assess intangible assets similarly. There were no significant differences in the actual assessment of the intangible assets. However lenders view of intangible assets differs. Although all respondents assessed the assets in basically the same way, we can see that there are differences. Overall it is very difficult for small companies with a high proportion of intangible assets to be granted credits but that we have arrived to the conclusion that there are indeed factors that can affect a credit decision and therefore make it easier for these companies to be granted credits.

Recent developments in land rights and land use in the Toledo district, Belize has generated anthropological and activist interest surrounding traditional ecological knowledge and practice, and the role of heritage in communities. This study explores the connection between ecological knowledge and practices, and the concurrent construction of heritage, and community health and wellness, broadly defined. Developing and using the concept of "embodied ecological heritage," this dissertation takes a phenomenological approach to understanding the convergence of ecological heritage and health in multiple realms of everyday life, arguing that lived experience of participating in "traditional" practices is fundamentally connected to wellness in the Mopan community of Santa Cruz. Using the results of ethnographic research using multiple methodologies across 76 households over a period of 11 months, this dissertation presents a detailed account of how Mopan Maya participants view ecological skill and knowledge as critical to being and living well, arguing that social factors, such as work and food choices, have an effect on wellness. The research contributes to a growing number of studies linking changes in the body and overall health status to everyday practices within communities. Outlining how certain knowledge and particular practices, such as exchanging labor and making baskets, become prioritized as heritage through both their conceptualization and deployment, the analysis centers on individual bodies as the foci of skill, sensory experience and change. The timely nature of making these connections explicit is discussed in light of ongoing "development" in Maya communities and beyond, with an illumination of how changing land use patterns have far-reaching effects on wellness from multiple perspectives; individual, social, ecological and political, and concluding that a consideration of wellness can benefit from looking at the processes involved in heritage construction as it relates to ecological practice.

The game of football has transformed from just being a game into a huge economic market attracting investors from all over the world. As clubs spend more and more money on player acquisitions, player registrations (considered intangible assets) now represent a significant part of the total assets of major European football clubs. Due to this, treatment of player registrations has become a significant accounting issue. The purpose is to analyze and compare from the perspective of an investor, how a sample of European football clubs account and disclose values of player registrations. The purpose aim to answer the questions how and what kind of information each club discloses on their financial statements. Also, are current accounting procedures and disclosure harmonized, and do they present a true and fair view of top European clubs financial status. A descriptive case study was the most appropriate as it aims to answer the questions “how” and “why”. A sample selection filter was set in the beginning of the process together with the research questions. The final sample was set to be: Arsenal FC, Manchester United, Borussia Dortmund, Juventus FC and FC Porto. The purpose of the selection filter was to get a study both fair on economical as well as competitive sports level. Primary data consist of information from annual financial reports, and in order to enhance validity, interviews with professionals have been conducted and used.  Findings show similarities as well as differences in disclosure and treatment of football player registrations. All clubs meet the minimum requirements from IAS 38 and UEFA. However, how and what kind of information each clubs disclose differ substantially and due to lack of valuation models and the possibility to capitalize home-grown players and free agents, the value of player registrations is not presented in a true and fair view.

The research in this thesis focuses on the intangible resources of organisations. Intangible resources include an organisation's collective knowledge and learning, leadership talent, the values that shape its culture, routines and processes and the collaborative relationships. These intangible resources are known as intellectual capital (IC) because they support organisational activity along with financial and physical capital. Previous research has classified IC into three principle components of human, organisational and relationship capital and has established a link between IC and organisational value. Recent studies have also emphasised the notion of interrelationships between the three components of intellectual capital in developing capabilities that drive value creation. Yet it is often unclear how the various elements interrelate to one another to generate organisational value. This thesis investigates how IC contributes to organisational value creation. Central to this research is the examination of the mechanisms through which IC factors are integrated within organisations in order to develop capabilities. As innovation is widely agreed to be a determinant of organisational value creation, this research adapted and extended the model of intelligence and innovation proposed by Glynn (1996) to develop a comprehensive theoretical framework for empirically examining the synergistic effects of IC. Building upon four major theoretical streams: resource-based view of the firm, innovation theory, intellectual capital theory and organisational capabilities, this research has elaborated the ideas and constructs presented in the original model and de-contextualised them to an intellectual capital perspective. A qualitative, interpretive approach was applied to two in-depth case studies for investigating the intangible resource-base of two knowledge intensive companies. The results were then expanded to a cross-case context in order to compare and contrast the value creating potential of the IC factors. The findings of this research are presented in the form of a descriptive framework that classifies the characteristics of a value creating process. The purpose of the framework is to provide pointers for identifying IC resources and developing capabilities in a way that provides an organisation with sustainable competitive advantage, and thereby, value.

我們已進入「知識經濟」的時代。在這樣的時代裡，組織運作及獲利的關鍵因素不再侷限於實體的資產，組織內部的管理能力、員工的專業能力、組織關係的經營能力等無形的智慧資本更扮演了重要的角色。台灣是一個倚賴自由貿易的國家，配合近年來政府正大力推動台灣為亞太金融中心的環境下，金融自由化與國際化已是未來不可擋的趨勢。面對經營環境的劇烈改變，國內金融業如何運用適當策略，以維持或提高經營績效，已是目前急需解決的重要問題。本研究依據智慧資本之相關文獻發展出智慧資本衡量指標，並透過問卷調查收及金融業對智慧資本衡量指標之看法，再以層級分析法評估衡量指標之重要性。 研究結果發現，在智慧資本的三大構面中，金融業最重視人力資本，其後依序為結構資本、關係資本；智慧資本各個要項中，金融業認為員工專業能力最重要，其後依序是員工忠誠度、組織管理能力、研發創新能力及顧客創造價值。最後，並依據研究結果提出建議。

It is well established that epigenetic modifications to the genome are crucial for the exquisite control of gene expression required for an organism to develop and differentiate. These modifications are maintained through mitotic rounds of cell division, but must be cleared and reset through meiosis in order for the cells of the early embryo to achieve totipotency. Although we know these mechanisms exist, the rules determining which modifications are established where on the genome and the genes involved in these processes remain poorly characterised. Much of what is known about epigenetic processes has come from studies in non-mammalian organisms, such as Drosophila. However, in our laboratory we have developed a mammalian system for identifying modifiers of epigenetic gene silencing. An ENU mutagenesis screen is being carried out using an inbred mouse line carrying a GFP transgene, with an erythroid-specific promoter, that is particularly sensitive to changes in epigenetic modifications. Currently, 14 mutant lines that display a heritable shift in GFP expression have been recovered. These have been termed Modifiers of Murine Metastable Epialleles (Mommes). When I began my PhD in 2005, we had not identified any of the mutations underlying the phenotypes observed. To confirm the efficacy of the screen, I have tested the effect of heterozygosity for null alleles of two known epigenetic modifiers, Dnmt3a and Dnmt3b, on expression of the GFP transgene. Heterozygosity for the Dnmt3b knockout allele does shift expression while heterozygosity for the Dnmt3a knockout allele does not. This highlights the limitations of the screen. With this particular screen we will only detect modifiers that are expressed during haematopoiesis in the bone marrow. I have also worked on MommeD5. MommeD5 is a semi-dominant, homozygous embryonic lethal mutation that acts as an enhancer of variegation. I have found that the MommeD5 allele carries a 7 bp deletion in the major histone deacetylase, Histone deacetylase 1 (Hdac1), and this significantly alters the C-terminus of the mutant protein. The finding of Hdac1 attests to the screen design. The MommeD5 homozygous mutants die at approximately the same time as the published knockout of Hdac1 and the heterozygous mutants show increased levels of Hdac2 and acetylated histone H3, as reported in Hdac1-deficient embryonic stem cells. In addition, I have studied the effect of heterozygosity for each of the mutations on the phenotype of the mouse. In general, heterozygous Momme mutants are viable and fertile, but show subtle abnormal phenotypes. However, in the case of MommeD5 none were observed and this may relate to the compensatory upregulation of other histone deacetylases. In the case of Dnmt3a and Dnmt3b a sex ratio distortion is seen in the colonies, with less males seen than expected. Also, Dnmt3a heterozygous mutant males that inherited the mutant allele from the dam are smaller and show an increased range of body weights compared to their wild-type male littermates. This may be an example of intangible variation, i.e. phenotypic variation observed in isogenic individuals raised in standardised environments. These results suggest that epigenetic mechanisms have a role in intangible variation, also known as developmental noise. Despite the fact that it is now acknowledged by many that stochastic events occur at the level of the cell, the idea that it can happen at the level of the whole organism is rarely considered.

The epigenetic contribution to phenotype is now well established. Studies over the past decade have shown that proteins that are able to establish and propagate epigenetic modifications are essential for mammalian development. Some of the genes involved in these processes have been identified, but the roles of many remain unknown. The mutagenesis screens for modifiers of position effect variegation in Drosophila suggest that there are over 200 genes that are able to modify epigenetic variegation. We emulated this screen in the mouse to identify mammalian modifiers of a variegating transgene. The screen aimed to identify novel genes involved in epigenetic reprogramming, and to generate mouse models to study the impact of disruption to the epigenome. Inbred male mice carrying a variegating GFP transgene expressed in erythrocytes were mutagenised with ENU. Offspring were screened by flow cytometry and in the initial rounds of mutagenesis, 11 dominant mutant lines were identified. These lines were called MommeDs (Modifiers of murine metastable epialleles, dominant). This thesis describes the mapping and phenotypic characterisation of three Momme lines: MommeD7, MommeD8 and MommeD9. The MommeD9 mutation enhances variegation and was mapped to a 3.4 Mb interval on Chromosome 7. A mutation in a 5? splice site was found in the Trim28 gene. Analysis of Trim28 mRNA and protein in heterozygotes showed that the mutant allele was null. Homozygotes die before mid-gestation. Heterozygotes are viable but display variable and complex phenotypes, including infertility, obesity, behavioural abnormalities and premature death. Obese MommeD9 mice have liver steatosis, impaired glucose tolerance and other indicators of metabolic syndrome. This phenotype has not previously been reported for mice haploinsufficient for Trim28. There is considerable variability of phenotypes among inbred MommeD9 heterozygotes, which suggests a role for epigenetics in phenotypic noise or “intangible variation”. MommeD8 is a semi-dominant enhancer of variegation. Some homozygotes are viable but some die around birth. Viable homozygotes weigh less than wildtype littermates and have increased CpG methylation at the GFP transgene enhancer element. The mutation was mapped to a 4 Mb interval on chromosome 4. Extensive candidate gene sequencing failed to find a mutation and so DNA from mutant and wildtype individuals were sequenced across the entire linked interval by 454 Sequencing technology. MommeD8 individuals carry two point mutations, one is intergenic and the other lies in an intron of the Ppie gene. Analysis of Ppie mRNA in heterozygotes and homozygotes shows that mutants have reduced transcript levels, suggesting that a deficiency in Ppie causes the increased silencing of GFP. The Ppie gene has not been reported to be involved in epigenetic reprogramming and little is known about its function. Mice heterozygous for MommeD7 have a marked increase in expression of GFP. Heterozygotes have a range of hematopoietic abnormalities including splenomegaly, anaemia and reticulocytosis. Homozygotes die at birth and appear pale. The increased GFP in the peripheral blood appears to be the consequence of an increase in reticulocytes. The mutation is linked to a 1.5 Mb interval on Chromosome 7. MommeD7 mice appear to have hematopoietic abnormalities that affect the expression of the erythroid-specific GFP reporter transgene. MommeD7 mice serve as a reminder that, as well as discovering bona fide modifiers of epigenetic reprogramming, the ENU screen can also identify hematopoietic mutants.

This thesis investigates the use of hedonic pricing models to value intangible assets that are owned by firms. This novel approach falls within the neoclassical methodology for the valuation of financial assets, and extends the framework by ordering an alternative methods by which assets may be compared. The firms performance, as measured by reported financial data and embodied in the DuPont ratios of the firm, is used to derive the characteristics of intangible assets. The shadow prices of these characteristics are estimated and used to derive a market-related value for the intangible assets. The empirical results support using this approach to value intangible assets.

Doctor of Philosophy(PhD), / The confluence of a number of marketplace phenomena has provided the impetus for the selection and conduct of this research. The first is the so called value relevance of intangibles in determining share market performance of publicly listed companies. The growing gap between market and book values has been proposed as an indication of the impact of intangibles on share price values. A second related phenomenon is the increasing reliance on share price appreciation as the principal means for shareholder return as opposed to returns through dividends. This suggests that share prices are becoming an even more critical firm performance measure than traditional accounting-based firm performance measures like return on investment (ROI). A third phenomenon is the rapid growth in marketplace alliances and joint ventures, the number of which has grown rapidly over the past 30 years. The explanation for these phenomena may lie in the concept of corporate social capital (CSC) which, as an intangible asset (IA), has been proposed in several normative studies. CSC has been defined as “the set of resources, tangible or virtual, that accrue to a corporate player through the player’s social relationships, facilitating the attainment of goals” (Leenders & Gabbay, 1999, p3). However, constructs for CSC have only been loosely defined and its impacts on firm performance only minimally empirically tested. This research addresses this gap in the literature. The key aim of this research is to explore the impact of CSC on firm performance. Through the use of CSC as a lens for viewing a firm’s intangibles, several important sub-components of the CSC formulation are exposed. These include a firm’s market centrality (CENT), absorptive capacity (AC), internal capital (INC), human capital (HC) and financial soundness. Therefore, an extended aim for this research is to identify the differential impacts of the CSC sub-components on firm performance. Firm performance was measured as ROI, market-to-book ratios (Tobin’s Q) and total shareholder return (TSR). Overall, the research results indicate that CSC is a significant predictor of firm performance, but falls short of fully explaining the market-to-book value disparity. For this research an innovative computer-supported content analysis (CA) technique was devised to capture a majority of the data required for the empirical research. The use of a commercial news aggregation service, Factiva, and a standard taxonomy of terms for the search, allowed variables for intangible constructs to be derived from a relatively large sample of firms (n=155) from the global information technology services (ITS) sector from 2001 to 2004. Data indices for joint venture or alliance activity, research and development (R&D) activity, HC, INC and external capital (EC) were all developed using this CA approach. The research findings indicated that all things aren’t equal in terms of how the benefits of CSC accrue to different firms in the sector. The research indicated that for larger, more mature firms, financial soundness does not necessarily correlate with improved shareholder return. The inference is that these firms may have reached a plateau in terms of how the market is valuing them. In terms of market centrality, the research indicates that software firms could benefit from building a larger number of alliances and becoming more centrally connected in the marketplace. The reverse is true, however, for larger, more established firms in the non-software sectors. These companies can be penalised for being over-connected, potentially signalling that they are locked into a suite of alliances that will ultimately limit their capacity to innovate and grow. For smaller, potentially loss-making firms, the research indicates that investments in HC are potentially the only investment strategy that could result in improvements in profitability and shareholder return. Investments by such firms in R&D or INC developments are likely to depress shareholder value and therefore should be minimised in favour of HC investments. For larger, more established firms, investment in HC is beneficial for both ROI and TSR. Investments in areas like R&D and INC were found to be only beneficial to those firms who have the financial capacity to afford it. Firms that don’t appear to have the financial resources to support the level of investments they are making in R&D and/or INC were penalised by the market. Overall, the research provides specific insights into the links between firms and their performance, through appropriate investments in CSC. In terms of research practice, this research demonstrates the viability of computer-supported CA. Progress in the development of more intelligent search technologies will provide increasing utility to CA researchers, promising to unlock a vast range of textual source data for researchers that were previously beyond manual CA practices.