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 United Nations has a responsibility to combat acts of international terrorism, as they constitute a threat to international peace and security. In spite of this, there exists no generally accepted definition of the phenomenom within the UN. By examining resolutions on terrorism, this thesis aims to evaluate the UN?s policy on terrorism since the end of the cold war until 2003. The results show that the UN?s attitude towards terrorism eversince the end of the cold war has been condemning, but that the the events of September 11th 2001 has contributed to an even more firm approach to the problem.

This study examines how yoga is presented in a Swedish journal called Sökaren. Sweden is often presented as one of the most secular states in the world, and for that reason it is interesting to examine the Swedish way of religiosity by looking, in this case, at the depiction of yoga. I compare two periods of time, the first one from 1964 to 1974 and the latter from 1998 to 2008. I will thereby be able to examine tendencies and changes in the presentation of yoga. For a further understanding of the context around the elected periods this study introduces religiosity in Swedish society, such as Christianity and the New Age movement.

This Masters Thesis considers tracking of ground targets. Since ground targets often are difficult to detect with sensors a track is easily lost in ground target tracking. The main question in this thesis is whether information on close targets and observations of them can be used to make the tracking more reliable. An algorithm using Kalman filters and JPDA-association to create a group track for vehicles travelling together has been implemented in Matlab. Using the state of the centre of the group the state of a vehicle in the group can be updated.

This essay will examine the social organization in the archipelago of Tonga. To accomplish this purpose, archaic societies and structures such as ancient Egypt and Hawaii will be examined to obtain a closer understanding of the building blocks which constitute a chiefdom or kingdom. Since Patrick V. Kirch (2010) recently redefined the Hawaiian archipelago as a kingdom this essay will examine if the same can be done with the chiefdom of Tonga since it have similarities to the Hawaiian social organization.To do this the essay will examine and describe both the geographical organization of the states and the social organization. Social organization in this essay will be defined as an archaic state organization that requires several levels of administration to rule the society..

Uppsatsen omfattar en analys och jämförelse av EU:s och Sveriges målsättningar,strategier och faktiska bistånd för de tre baltiska staterna i tidsperioden 1998/99. Somteoretiskt ramverk har det vidgade säkerhetsbegreppet med Barry Buzans tolkning frånboken People, States and Fear: an agenda for international security in the post- coldwar era. Ur teorin så används de fem sektorerna politiska, ekonomiska, sociala, miljöoch militära detta som ett analytiskt sorteringsverktyg för att sedan överskådligt kunnajämföra och prioritera sektorerna och dess innehåll med varandra. Genom detta så skaett resultat vara möjligheten att se om Sverige koordinerar sitt bistånd med EU:s..

As EU?s authority increased the number of lobbies in Brussels grew. Today there are approximately 15 000 lobbyists in Brussels. EU decisions and EU directives can have a huge impact on companies and organizations. They can however influence these decisions and directives through lobbying.

This thesis examines the everyday resistance, and its interaction with cultural hybridity, of the Saami population in the administrative unit of Torne lappmark during the period 1639?1732. To do this, the thesis uses theoretical concept of everday resistance as it has been described by JamesC. Scott and the theories of cultural hybridity as they have been described by Peter Burke. Primary source material used in this thesis consists of the court records from Torne lappmark, specifically from the courts at Jukkasjärvi and Enontekis.The results of this thesis present a picture of the everyday resistance in early modern Torne lappmark.

Under våren och sommaren 2009 fick jag till uppgift att lära mig mer om HLA och hur man kan använda det för att integrera datorspel och simuleringar. Förr var simuleringar oftast stora specialskrivna program, skapade för att klara av en specifik simulering. Om man behövde förändra på något vis blev man tvungen att skriva om hela simuleringen. Nu med HLA har man fått en standardisering på hur man ska bygga upp simuleringar och vad dessa måste klara av att göra. HLA är alltså en arkitektur för hur man ska koppla ihop flera mindre simuleringar (federater) till en stor simulering (federation).

How the United States anti-terrorist strategy is affecting the view of democracy is the main analysis of this paper. The mechanisms that affect the idea of democracy have been studied on the basis of the philosopher Michael Foucault?s thoughts and the main direction in French discourse analysis. The study is restricted to the period between the 11th of September 2001 and today. Information has been collected entirely from the White House?s website http://www.whitehouse.gov, including speeches, conferences and reports.

The intention of this thesis in political science is to understand how the European Union fights and prevents discrimination against the Roma minorities in Sweden and Romania, and how the implementation works in reality. The study consists of defining what it means to be objectively discriminated, what ethnicity really means and how the implementation process consist of a comparison and statement has been made by the national governments and comparing how two socioeconomically different member states handle EU directives and implement them in Sweden and Romania. The main findings of this study was that EU policies lack the capital and explicitness that is needed for great results to be accomplished and that the governments in both countries have different issues with implementing the protection of the human rights and Roma culture, and that EU needs to be more practical and develop in a faster pace. .

In the last decade, member states of the European Union have adopted a range of measures to decrease the dependency on fossil fuels. This has led to an increased use of biomass in heat and power production. In some countries, the lack of forest resource has led to large scale power producers importing their biomass needs. Due to high energy content and homogeneity, wood pellets have become an internationally traded commodity used for large scale power production. The Baltic States have emerged as one of the largest wood pellet exporting regions in Europe.

Syftet med uppsatsen är att undersöka, diskutera och bidra till kunskapsutvecklingen kring vilken inverkan tillfälliga interventioner kan ha på stadsutvecklingen. Fokus ligger på hur medborgardeltagande och planerarens olika roller i stadsutvecklingsprocesser kan påverkas. Tillfälliga interventioner används i uppsatsen som en benämning på de åtgärder som genomförs med en klar avsikt att vara tillfälliga och att intervenera med människor i deras livsmiljö. Uppsatsen har genomförts som en kvalitativ studie och med ett induktivt synsätt, där den studerade verkligheten ligger till grund för slutsatserna. Diskussionen baseras på en litteraturstudie, som skapar en djupare förståelse för begreppen tillfälliga interventioner och medborgardeltagande, samt en fallstudie av Malmö stads försök på Södra Förstadsgatan, där delar av gatan tillfälligt stängts av för motortrafik. Försöket kan ses som ett lokalt exempel på ett globalt fenomen, med en ökad fascination för tillfälliga interventioner som en del av stadsutvecklingen. I uppsatsen beskrivs det dualistiska förhållande som råder mellan planerarens tilldelade makt och den maktförskjutning som ökat medborgardeltagande förutsätter.

The aim of this master thesis has been to investigate discussions about public access to Internet in public libraries. Areas of interest were the debate in Sweden as well as in the United States. The approach was qualitative and questionnaires were distributed by e-mail to a number of Swedish public libraries. The results from the survey were then supplemented with a theoretical background and a literature study. The usable questionnaires obtained from 20 libraries showed a rather uniform approach among the Swedish librarians of how the Internet is best provided by public libraries.

This study investigates Swedish and Finnish official perception of Russia following the Cold War. This is aimed at categorizing changes in perception of Russia over time and assessing the impact of perception on defense policy. The study uses a comparative method where the contents of three foreign policy reports of Sweden and Finland respectively are analyzed according to dimensions based in image theory. Results show that Swedish and Finnish perceptions of Russia are overall similar between the reports being compared, except for Finnish perception of Russian relative power being significantly greater. Changes in Swedish and Finnish official perception do not clearly correlate with changes in defense policy.