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.

The aim of this Master's thesis is to explore how the localisation and the design affect the conditions for a school-media centre. A school-media centre is in this study a place where the students seek, find and evaluate information, discuss and exchange ideas. An active place for generating knowledge. The method applied in this study is "Space Syntax Analysis", a quantitative method with visual representation of the results. In the theoretical framework, space is the voids between walls, doors and ceiling, between furniture and bookshelves.

The objective of this thesis was to develop a method for the planning of road upgrading at Holmen Skog, a Swedish forest company. A critical issue for creating such plans is to identify roads that are suitable to upgrade to a standard that can handle heavy traffic during spring thaw, since spring thaw is a bottle neck for transporting timber. The method was tested in a case study at a district. The work consisted of two parts. The first was to retrieve and prepare geographical data for the roads.

Inom en stor del av all systemutveckling sker testerna av systemet som sista punkt innan systemet sjösätts. Testdriven utveckling är en systemutvecklingsmetod där testerna istället skrivs först och också är det som driver utvecklingen framåt.Metoden höjs till skyarna av vissa och avfärdas omedelbart som onödigt omständig av andra. Vi vill med denna uppsats undersöka hur det ser ut i verkligheten och vilka faktorer som påverkar användandet, inlärningen och inställningen till testdriven utveckling.Vi genomförde intervjuer på tre stycken Örebrobaserade organisationer och tittade utifrån ramverket method-in-action på vilka faktorer som påverkade användningen och varför.Vi fann att utvecklarna närmade sig testdriven utveckling på väldigt olika sätt och grundade sin inställning mycket beroende på tidigare erfarenhet och inlärning ? oavsett hur lång eller kort den varit. Utvecklarna förväntas ofta bedriva självstudier utanför arbetstid ? något som inte alltid funkar som kunskaputvecklingsform då tiden utanför jobbet ser olika ut beroende på var i livet man är.

Municipal safety work is an issue frequently discussed. The new legislation about accident prevention obeys the Swedish municipality to present an action program for accident prevention. In Borlänge municipality there has been no sanctioned proposal for a program. This report presents the problems found and gives proposals for improvements in the future safety work. The guiding words should be unambiguousness, able to control and not too complicated.

To Swedes in general and, to hunters in particular, there is a great interest for moose (Alces alces), witch is Sweden?s largest deer species. In the province of Öland (Sweden?s second largest island) the local people show a great interest for the moose existence, both for consumptive (hunting) and non-consumptive use (tourism). This became apparent in 2002 when the moose hunters on Öland voluntary agreed to temporarily postpone the moose hunt on the island.

The 1st of January this year the state owned Swedish Luftfartsverket changed their name into the shorter name LFV. The shorter LFV is a more modern version in terms of that the name is a proof of that the classic organisation of the state, Luftfartsverket, with this stepbreaks through boarders and finds new ways. Plans have existed before but since 2005 when Luftfartsverket lost its assignments from the government and become a state owned business corporation, the plans have intensified. Now, also for all the employees, it isgetting obvious that something is going on in the organisation.The purpose of this paper is to see how this newly made change of name and logotype have been recieved and how it has effect the strategic choosen respondents within the organisation LFV. These choosen respondents have thorough knowledge of the organisation of LFV.

The Swedish school system?s curriculum states that some of the schools goals are to; help to develop pupils? sense of belonging, solidarity and responsibility for people outside the restricted group, combat discrimination and degrading treatment of individuals or groups and to show respect for individuals. (Lgr 11). Eriksson and other authors in School ? an arena for bullying (2002) refer to the professor and psychologist Dan Olweus, who points out that bullying can develop serious consequences for the bullied one.

This essay deals with the paradox of why the immigrants in Sweden, despite their considerable size of 12 % of the population and common interest and living opportunities, haven?t mobilized politically in any significant way. The aim with this essay is to reach a theoretical understanding of why this paradox exist. By the use of a critical case and a theoretical model, based on theories of collective action, the conclusion of this essay is that, despite the fact that the immigrants have a common interest and an organizational structure, the immigrants in Sweden has not mobilized politically in any significant way. The main reason for this is that they have a weak common identity and they don?t have the structural opportunities to act..

Urban planning in Sweden goes back to a prolonged tradition, and even since the beginning of the 16th century there´s been general plans for urban planning for cities in Sweden.Nowadays every municipality has a directive from the government to establish or re-new the general master plan covering the whole municipality every 4th year.The aim of this paper is to illustrate and shed light on the extent for the planning document and guidelines, and how they change from every active period and in what extent the provisional planning reaches its visions regarding the outcome of the actual city growth. This study was completed by studying the position of every apartment building that?s been constructed for the chosen area over the years of 2000 - 2014 and draw comparisons between the current master plan main visions regarding constructions ? and comparing the two separate visions to pin out the differences in the same subject.The result shows that there are some deviations from the plans but not as much as one would have thought in the city growth, and some deviations from the different planning documents. Some of the deviations was greater than others but overall the visions was about the same..

Södra is a co-operative of private forest owner organisation which is owned by 35 000 private forest owers in southern Sweden. Forest owners in Sweden can choose to certify their Forestry. Södra uses PEFC (Programme for the Endorsement of Forest Certification Schemes) as their certification scheme for their members. Those who choose to certify their forest are obligated to follow the demands for forestry which PEFC requires. A ?Green? forestry plan is another important tool in the ambition to reach a sustainable forestry.

The Savi?s Warbler (Locustella luscinioides) is a recently established bird species in a few reedy shallow lakes of southern Sweden and has only been found nesting for the last twenty years. Little is known about the species' habitat preferences, breeding biology and demands for specific territory structures at breeding sites in Sweden. Knowledge of a newly established species? habitat requirements is essential to maintain a viable population and design Action plans.

The study explores collective action in Sweden between 1980 to 1995 using time-series data from the European Protest and Coercion Database. In spite of severe hardship during the crisis of the early 1990s, Swedish strike-rates declined. However, contention merely shifted from workplaces into the streets; there was indeed a protest movement against austerity, as shown by a series of large demonstrations, and some riots, between 1989 and 1993. Further analysis indicates this movement faded as it was increasingly chanelled into the electoral campaign of the labor pary; having won the 1994 election, the organised labor movement no longer had an interest in sustaining the protest movement against austerity..

As the western society gradually turns into a knowledge- and risk society, where science and scientific innovations increasingly both promise to save the world and destroy it, a shift in the relation between the scientific community and the rest of society has emerged. A shift from a top-down one-way transfer view regarding communication, to a dialogue-based interactive co-production model, where the public are part of setting the agenda for research and contribute to the knowledge production. Or at least in theory, in EU documents and in many different country's policy documents. In practical application however, one might have a hard time see the implementation of such model.As a more comprehensive and dialogue-based science communication is depending on the possibility for scientist themselves to engage and fell the need to engage, we have focused on their thoughts.In this thesis we have examined six scientists view on, and work with, science communication, as well as their perceived social and structural conditions. We have also examined Action plans and strategy documents from three Swedish universities that in different ways mention science communication and interaction with the broader society.

Can we harm future people? According to our commonly used contractarian theories, it seems we cannot. This is because our actions of today not only influence what they are supposed to influence, but also who mates with whom and when, and thus which particular persons will ever live in the future. Had we not performed a particular action, the future people born as a result of that same action, would not have been born. It therefore seems they cannot reasonably reject our actions.