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 study was to compare activity, lying down and getting up behaviour, weight gain and cleanliness in heifers in cubicles versus on deep-litter. The study was conducted from autumn of 2005 until autumn of 2006 in a commercial organic dairy herd with 340 cows. In 2005 the farm rebuilt half of the young stock accommodation from deep-litter pens to cubicles. The experiment used 150 heifers of the breeds Swedish Red, Swedish Holstein and crossbreeds between these, all born on the farm. The animals were divided into three blocks based on breed and within each block they were sorted after increasing age. The youngest heifer in each block was randomly allocated to one of two groups, cubicle or deep-litter pen.

Pulp- and papermills expend vast amounts of water in order to produce pulp, paper and cardboard. Hence, they alsocreate vast amounts of waste water which has to be cleaned before it can be released into the receiving body of water. Insuch a wastewater treatment plant, tremendous amounts of energy are expended by the aeration in the biologicalcleaning process. This aeration is necessary to supply the microorganisms that shall decompose organic material withoxygen, which they need for their metabolism. The transfer of oxygen from the gas phase to the liquid phase isprimarily inhibited by surface-active substances in the waste water like resin acids or fatty acids.

Urban farming can be viewed in several contexts. The first part of this work brings up the beneficial effects of farming on our physical and mental health, knowledge as well as on social life in cities. The introduction of gardening in schools can contribute to an increased awareness on both agricultural practices and importance as well as ecological processes. It can also be used in teaching of other subjects. Farming can also contribute to improving the household economy, and the economy on a municipal or national level.

This study investigates the judicial process against Erik Molin, a clerk and former theology student at the University of Uppsala 1734-1739. The main purpose has been twofold; first to investigate the legal process through the various judicial bodies and secondly to analyze the ideas and conceptions about man and society expressed by the authorities and Erik Molin. The theoretical approach has been inspired by the German philosopher Jürgen Habermas? theories concerning the emergence of the bourgeois society and the changing concepts of private and public spheres. The study shows that the diocese of Uppsala regarded Molin's theology as heretic and found that he knowingly had tried to spread his views.

To understand and explain how the borderland between civil and corporate societies areconstructed and reproduced in the organisations subjectivity. I want to study the navigationsand interpretations of the different actors in the field in an explorative manner.? How do the leaders of the organisations interpret governing and strategic management? Whatconcepts are used? How is the leadership constructed?How do they discuss the demands of management and structure coming from outside theorganisations? How are the organisations shaped by accountability and normative conceptions of leadership?What is their view on the demands coming from within the organisations? What role does thedemocratic governance body have in relation to the employees and the management?What is their view on employment, relations with trade unions and employer associations andthe managerial position of the organisations?The Swedish context with strong emphasis on membership and democratic rights for themembers and volunteers has not gained a large impact on the international researchconcerning non-profit management. Instead the service delivering organisations working withgovernment contract and hired recruiters and volunteer management is in focus. This makes ita very interesting area of research.

Gardens from the first decades of the 20th century are often described as seen from a sublime ownership perspective. It may be artists, authors or some other intellectuals, they are all attributed as creators of the referred estate. As far as practically oriented gardeners, constructors or garden consultants are mentioned, they are consequently seen as the mere instruments for carrying out the intentions of the actual owners. Referring to those circumstances it is however well worth notifying that all properties, and in particular the gardens belonging to it, are submitted to a constant change. For anyone acquainted with garden work, it is quite obvious that the gardens vitality is closely related to the ongoing design process, by which form and content are created and re-created.

Spiralanvändning tycks öka i yngre åldersgrupper och hormonspiral föreslås allt oftare till kvinnor sominte har varit gravida (nollgravida). Den kliniska erfarenheten av spiralinsättning i denna grupp ärbegränsad och det saknas vetenskapligt underlag avseende behov av och vilken typ av premedicineringsom är adekvat. Syftet med denna studie var att utvärdera smärtupplevelsen vid spiralinsättning hosnollgravida i förhållande till given premedicinering samt att utvärdera vilken premedicinering som gavbäst effekt vid spiralinsättning hos nollgravida kvinnor. Metoden var en kvantitativ och deskriptivobservations- och tvärsnittstudie. Denna utfördes som ett led i vårdutveckling inom primärvården i SödraBohuslän.

In metabolism Mg plays an important role because it affects many cellular enzymes in the body. The energy metabolism and protein synthesis are dependent on Mg as an enzyme activator, Mg is also involved in the synthesis of RNA and DNA. Absorption of Mg primarily takes place over the ruminal epithelium in ruminants. The main storage of Mg is in the bones but that can only be reached if the cow is in great need of calcium or phosphorus, it's a hormonal regulated process that induces catabolism of bones. Free and available sources of Mg are found in soft tissues and in the extra cellular fluids that includes cerebrospinal fluids and blood.

Sahlgrenska Academyat University of GothenburgDepartment of internal medicine and clinical nutritionAbstractTitle: Can exclusive enteral nutrition replace steroid treatment in pediatric Morbus Crohn?Author: Hanna Rymark Lehnér and Josephine PetterssonSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2012Background: Morbus Crohn is a chronic inflammatory bowel disease which periodically causes great suffering for the patient. There is solid scientific evidence that treatment with steroids effectively induces and preserves remission. However, side effects are many and a great risk for stunted growth and skeletal development exists in children. A widespread view is that exclusive enteral nutrition is as effective as steroids in pediatric Crohn´s.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: A vegetarian diet, a possible treatment complement for relief of symptoms ofrheumatoid arthritis? A systematic review.Author: Alexandra Ahlsén and Caroline ForsbergSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 22, 2012Background: Rheumatoid arthritis (RA) is a chronic remitting polyarthritis that is relapsing.Symptoms are inflammation of the joints with pain, stiffness and degradation of joint tissue.In some cases, also other parts of the body are involved. The treatment consists ofmedications to reduce pain, inflammation and degradation of joint tissue. Today, the offerednutritional treatment is primarily focused on meeting energy requirements and nutrient needs.The diet has also been discussed as symptomatic treatment, and one of the factors believed toinfluence the symptoms is meat.Objective: To assess the evidence as to whether a vegetarian diet affects the symptoms ofrheumatoid arthritis, and if so, to suggest how it can be implemented in practical dieteticswork.Search strategy The databases used in the literature search was PubMed, Scopus, and AMED.The search words used were: "rheumatiod arthritis", "vegetarian", "vegan", "diet", "meat" and"animal protein".Selection criteria: Studies investigating a vegetarian diet on the symptoms of RA wereincluded. Only RCT, clinical trial, controlled clinical trial, human studies and original articlesin English or Swedish were included.

The aim of this paper was to study incoming complaints to The County Administrative Board in Västra Götaland during 2011 and examine if it was possible to see a connection between warranted and unwarranted complaints and informer, animal species and type of inadequate. In Västra Götaland, a complaint is classified as warranted if the inspection leads to a reprimand, whether it regards what was reported or not. Data were collected during three weeks through The County Administrative Board´s record system Platina and a total of 456 complaints were studied. The parameter ?complainant? was categorized into four groups according to The County Administrative Boards own division; public with the subgroups anonymous and non-anonymous, animal health staff and others.

This study was conducted in the red-light area of Pune city, India. The target group of the study is sex workers that are victims of human trafficking for the purpose of sexual exploitation. The purpose of this study was to examine the initial and continuing trauma and its effects, and the coping strategies that these women develop in order to survive. The initial trauma occurs during the trafficking and seasoning process in the brothel. The term continuing trauma refers to violence and psychological trauma that are part of sex workers lives.

This thesis compares different methods for risk assessment of a creosote contaminated site in Vansbro, Dalarna. In a complementary study the importance of using representative data for calibration and validation of stationary groundwater models is discussed. The time dependency between surface water levels and groundwater levels on the site in Vansbro is evaluated by step response analysis. The results show that the groundwater levels reflect only long-term variation in the surface water levels. Hence the use of such long-term means for calibration and validation of the stationary groundwater models is the only theoretically defendable alternative.As a first step in the comparison of risk assessment methods the degree of contamination is evaluated on the basis of generic guideline values for contaminated soils, developed by the Swedish Environmental Protection Agency.

Sweden signed, in 1992, the Convention on Biological Diversity (CBD) and has thus assumed responsibility for the indigenous biodiversity. That also means that Sweden has a conservation responsibility for the Swedish Friesian (SLB) (SJV, 2007a). In a survey conducted by the Board of Agriculture (SJV) in 1996, it appeared that there were around 780 cows and heifers of the SLB breed (SJV, 1997). SJV did in 2006 a plan for the development of livestock genet-ic resources and the number of cows of SLB was estimated at approximately 200. This meant that the SLB was in need of being conserved and SJV assumed it would be categorized as threatened.The primary objective of conservation of a breed is to reduce the loss of the original genetic variation (Lacy et al., 1995).