This report deals with life-history variation for Eurasian perch (Perca fluviatilis L.), with special emphasis on age and size at maturity in females, in perch populations that have changed in size distribution. The collection of fish samples was made with multimesh gill nets year 2011. The perch?s length, height, weight, status of gonads has been analyzed, and by observing the opercular bone the age has been determined. In two lakes close to Umeå in northern Sweden, Fisksjön and Ängersjön, the live-history traits of perch have been studied.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

AbstractThe purpose of my essay was through economically, socially and psychologically aspects examine the impact Bethesda Children´s Ministry made on families. Special interest have been taken to how Bethesda is dealing with responsibility and expectations. Also I´ve been interested in which vital change the boy have gone through during the rehabilitation? I´ve got the information from staff, parents and former street boys through interviews done in Kenya.The first result showed that rehabilitation at Bethesda means socialisation of the boy, from the behaviour of the street, to a functional family member. A great change for the boy was stopping using drug and start live in a family.

To be able to research the chain of development and its causes within military doctrines you need to describe the change and categorize it to make it understandable.This essays intent is to categorize a phenomenon within the Swedish doctrine to make it available for further research about doctrinal development. The categories are found in two of the great theorists on guerrilla warfare due to the subjects? resemblance to guerrilla tactics and its means.The phenomenon that is to be researched is directly translated as ?the free war? which basically means the use of irregular warfare behind the enemy lines. The description of ?the free war?, by whom and when it is used, are the factors that have changed during the second half of the 20th century, and have therefore been placed into different categories.

Uppsats för avläggande av filosofie kandidatexamen i Kulturvård, landskapsvårdens hantverk, 15 hp, [2015].

The purpose with this studie was to examine how individuals with experience of a long-term drugabuse describe their transformationprocess, and if this process has contributed to a change in their selfdescription. The studie was delimit to examine the transformationprocess, not in relation to what sort of abuse the informants had, or in relation to gender. The studie anwered questions concerning motivation to stop abusing, how the informants started the drugcareer, and how life as an abuser is described. In the studie qualitative method was used, five semi-structured interviewes were made with individuals who had a long-term addiction in the past. Symbolic Interactionism was the theoretical frame of referense that was used for analyse.

In today?s society, many people are physically inactive and the health care is for example usingPhysical activity on prescription (PaP) to work against it. In order to increase the physical activitylevel in people they need to feel motivated and there are many factors that can motivate people. The purpose of this survey is therefore to explore the leaders of PaP and their thoughts about whatmotivates clients with PaP to increase their physical activity levels. This is explored by aqualitative method incorporated with semi-structured interviews with four respondents who workswith PaP.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

Climate change is expected to lead to increased rainfall and higher temperatures, among other things. This will have a major impact on our cities. Floods can lead to property damage as well as damages to human and animal health. Higher temperatures will increase the frequency of heat-related health risks and premature deaths. The consequences of climate change will be particularly large in our cities because of the city's morphology with a high amount of paved surfaces and buildings that affect the natural processes in areas such as drainage and absorption of solar radiation.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

The purpose of the essay is to discuss from the theory about the established and the Outsiders if the Culture Centre Blå Stället can serve as a meeting point between the majority of the people and the minority of the people in Gothenburg. The idea of Blå Stället is that it shall work as a house available for everyone and as a cultural meeting point between people in and outside Angered. I argue if Blå Stället really is a place where people from Gothenburg as a whole go or if there are some hindrances for their visions. My study is comprised of interviews with three of the staff at Blå Stället. With the theory about the established and the outsiders I want to show that the division in the city between ?them? and ?us? has to do with differences of power.

The purpose of this literature study was to describe the seasonal reproduction in sheep and the presence of genetic variation in fertility traits. Methods to induce oestrus are described and the possibilities to change the reproduction season through breeding are discussed. Sheep have a pronounced seasonality in their reproduction. Mating season starts in the fall and the lambs are born during the spring because this is the most beneficial time. The market request for lamb meat has increased and therefore it is desirable with ewes that could get pregnant all year round.

The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.

Now a day?s there is dramatic change from traditional to digital information processing in construction industry. This change can be visualized in the project concept stage where it now has accessibility to join all the data in one place. Location-based planning technique simplifies scheduling by visualizing the schedule efficiently and has many advantages such as might shortened the project period by about 10 - 20 % if the company uses location-based technology, reducing risks in many ways by maintaining production continuity and identify collisions between things etc. Vico Office software has been used for Location based planning technique and in this thesis.The purpose of this thesis work was to demonstrate how location -based planning technology change the scheduling stage in Peab, potentially reducing the project time.

Purpose: The purpose of this master thesis is to investigate how a pricing capability can be developed on a general as well as on a practical level in an industrial company working on the international business-to-business market. Methodology: We have conducted a case study of the work on pricing at Triton. After mapping the events we have evaluated the results. We have conducted interviews with people with information concerning Tritons work in the Pricing area. Theoretical perspectives: The theory includes organization and structure, pricing for the market with emphasis on transactions and theories on how to understand the customer.