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.

In light of the European Union`s 2012 theme year: Active aging and solidarity between generations I wished to gain an understanding of weather elderly immigrant are provided with equal possibilities and access to local community information as the majority population and their participation in activities arranged for senior citizens in the municipality where they live. I have done this by meeting with those who work in this capacity. I also chose to meet with representatives for immigrant organizations in the local community to enquire of their work with senior citizens within their own ethnic group. This is a qualitative study on a phenomenological ground based on nine interviews and four observations. I have had two theories to help me analyze my empirical material.

The purpose of this Master's thesis is to study how children's and youth librarians mediate non-fiction books in public libraries. Our overarching research question is as follows: to which extent, how, and for what reasons do children's and youth librarians mediate non-fiction? We have chosen to limit our study to the practice of booktalking.In order to answer questions on extent we conducted a quantitative survey of booktalking children's and youth librarians in Skåne. To answer our other questions on behaviour and attitudes we conducted observations and interviews with six librarians who include non-fiction in booktalks for children in primary school. As a way to study behaviour we examined librarians' selection criteria and methods.

The purpose of this essay is to analyze and show possibilities how a city can grow into the scenery of a oak dominated landscape and how this encounter can add values to the city. The city in focus is Linköping, a city that is approaching one of Sweden?s largest oak dominated cultural landscapes. To this landscape high ecological and cultural values are connected. The recreational values are also of importance especially because of its urban location also because the city is mainly surrounded by flat agricultural land.

This candidate essay is built on literature studies and discusses the meaning of the residential yard along with what you, as a landscape architect, should think about when you are designing functional residential yards. To do this I found it necessary to figure out what it is that makes people step outside their own apartment and out into the city?s public places. The reasons for this are numerous and many times individually affected. Something that plays a role in people?s outdoor life and prevents them from spending time outside is the lack of time, the technique of today and the feeling off insecurity.

Mine waste from Ljusnarsbergsfältet in Kopparberg, Sweden, is considered to constitute a great risk for human health and the surrounding environment. Some of the waste rock consists of sulphide minerals. When sulphide minerals come into contact with dissolved oxygen and precipitation, oxidation may occur resulting in acid mine drainage (AMD) and the release of heavy metals. The purpose of this study has been to characterise the waste material and try to chemically stabilize the waste rock with a mixture of sewage sludge and calcium carbonate. The drawback of using organic matter is the risk that dissolved organic matter can act as a complexing agent for heavy metals and in this way increase their mobility.

Celebrities used in advertising has recently been something that consumers have come in contact with on a daily basis. Corporations use celebrities and their attributes as positive reinforcement and association towards the company or their marketed product.Through increased usage of media, the consumers to this advertising technique have been given an opportunity towards better insight into celebrities? daily life. People are not only receivers of advertising, they are also media producers for the medias agenda. This makes everyone significant in the distribution of advertising.

This survey was made to investigate the possibility of using an alternative method of fencing inSwedish forestry. The most common way of fencing in Sweden today is made by a two meter highmetal net that is attached to turned impregnated poles. The fencing methods that have beeninvestigated is a fencing system made completely out of wood so called ?German wood fence?.Browsing of game in forest regeneration areas is often a big problem and some kind of protection ofthe plants is often necessary. There is several ways of building fences and the most common way isto use metal nets and impregnated poles, this leads to a problem when the fence has profiled itspurpose.

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.

The Swedish Transport Administration manage nearly 4,000 railway bridges in different condition and age around the country. These bridges is in constant need of maintenance and requires continuous inspections. This thesis is designed as a damage investigation on a single-track railway bridge south of Solvarbo in Säter municipality. The railway bridge is in operation and serves over 10,000 trains a year, everything from speed trains to freight trains. The bridge is built as a beam bridge, simply supported over a road.

This work is about getting to know tufting as a technique and to design tufted products for home furnishing.It all began in Finland, where during springtime 2004, I got in contact with the technique oftufting for the first time. A very pleasant meeting that resulted in two carpets and a longing to continueand learn more. It was then that an idea for my final project started to take form. My wish was to designtufted ?floor jewelleries? and cushions.I made a base for my project during a design project in autumn 2004.

Title: Does the teacher play any role? Instrumental music teacher's stories about their music teaching.This paper focuses on how instrumental music teachers describe their own significance for- and relationship to the pupils and if the teacher-pupil relationship has any significance for the pupil's success in music learning. How important are the teachers? What kind of teaching behaviours do the teachers emphasize in their telling? The theoretical background is psychology and educational theory. My research method is qualitative, particularly interviews.

Reasons for performing this study: Colic has for a long time been seen as a serious health problem in the equine population. Even so, the knowledge of colic seems to differ a great deal among the people interacting with horses. A large number of studies have for several years looked at risk factors that cause colic, in order to provide knowledge about them. The knowledge can then be used as tools for developing prophylactic methods in order to reduce the number of horses that develop colic. Objectives The aim with this study was to investigate if people have the correct knowledge about colic in horses, which risk factors that cause colic today and describe prophylactic methods that can result in avoidance of colic in horses. Method Eleven veterinary practices were contacted in order to send out two questionnaires for a study of six weeks.

This survey was made to investigate the possibility of using an alternative method of fencing inSwedish forestry. The most common way of fencing in Sweden today is made by a two meter highmetal net that is attached to turned impregnated poles. The fencing methods that have beeninvestigated is a fencing system made completely out of wood so called ?German wood fence?.Browsing of game in forest regeneration areas is often a big problem and some kind of protection ofthe plants is often necessary. There is several ways of building fences and the most common way isto use metal nets and impregnated poles, this leads to a problem when the fence has profiled itspurpose.

Syfte: Studiens syfte var att jämföra två linsrengöringsmetoders påverkan på hornhinnan. Studien jämförde tillverkarens rekommenderade användningsinstruktioner för Opti-Free® Express®, med den alternativa rengöringsmetoden att gnugga linserna, något som ofta rekommenderas av optiker.Metod: Deltagarna sågs vid två tillfällen för utvärdering av eventuell påverkan på hornhinnan. Värdena som återfanns vid första tillfället fungerade som ett utgångsvärde. Samtliga fynd dokumenterades, graderades och poängräknades efter vilken typ av staining samt utbredning. Cornea delades in i fem regioner; centralt, superiort, inferiort, nasalt och temporalt.