The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

The purpose with the report is to show that it is possible to design a class-D amplifier, using a programmable FPGA mounted on a developing card from Xess and a H-bridge. The FPGA was programmed in VHDL which is the language the software from Xilinx use to implement a logical function into the FPGA The logical function corresponds to a modeling of the music signal and the modeling can be described as a comparator which compare the music signal with a triangle wave and as a out signal produce a pulse width modulated (PWM) signal. The report is also a review and evaluating of two different modulating technologies, AD- modeling and BD-modeling. A detailed part about how the H-bridge was designed and how it works. The result of this project is a working audio amplifier to a significant lower price than the products in todays market..

In this work, I describe the factors that affect the bucking of pine logs on the basis of the machine operator. The aim is to find an explanation why the bucking differs so greatly between requested length results and the actual length results in pine bucking. The used methods in this study were data from simulated pine outcomes, data from earlier length outcomes and analysis of the harvesters' PRI files. This is to identify the problem. To explain the background to the problems a qualitative research interview was used.

In 2009 transgendered persons were included in the Swedish law against discrimination. Prior to the inclusion a commission made an investigation of the necessity of such change in the law and how it could be designed. This essay focuses on the discourses regarding gender that appear in the law and the report written by the commission. Using theories by Judith Butler and discourse analysis inspired by Norman Fairclough it identifies two main discourses regarding gender: a two gender discourse and a queer discourse. The two discourses meet in the studied material in an antagonistic way, a conflict that is solved by separating the two and making one part of the law focus on gender and one on transgender.

In this thesis a rural network in Norrbotten, Sweden, has been to designed and planned with the purpose of improving distribution reliability by exchanging existing overhead lines with underground cables. General network design considerations are discussed as well as the ones for the specific low voltage grid. During the design phase the maximum power of domestic consumers has been estimated using Velander?s method. Currents, voltage drop and impedance of the network have been calculated and fuse operation and selectivity has been considered.

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

With today`s business world, it is very important to deliver the right product with right quality and quantity at the right time. By ensuring that the staff are happy and have the opportunity to work in a workplace with good structure, the company will be able to reach these parameters and at the same time maximize the efficiency.The project has been carried out at Stena Stål AB in Värnamo. The company's main task is to cut, store and deliver production steel and tool steel to processing companies in the surrounding region. Stena Stål AB in Värnamo is one of total 21 companies in the company group Stena Stål. Stena Stål is a part of the Stena corporate group which owns a total of eight different company groups that are spread in about 250 different locations in 14 countries.The purpose of this report is to give Stena Stål AB in Värnamo suggestions on how to design a new facility for tool steel.

In order to decrease the disturbance from a cable testing equipment, the company Ericsson Network Technologies in Falun determined to design a new series resonant test system with a lower frequency. The new equipment is of series resonant type with a system frequency of 500 Hz. This equipment consists of an inductor, a capacitor and a voltage source. The voltage source is the same as the old one, the cable acts as the capacitor but the inductor has to be designed especially for the new equipment. In this thesis work several air coil inductor types were examined.

Teachers and special education teachers play a vital role in the creation of a study environment that fosters productivity in students. The current study aims to further expand the knowledge regarding teacher?s perception of common work with developing an optimal study environment within the classroom and the educational institution. In order to achieve this, qualitative interviews have been performed and study results analyzed according Nilholm´s model of the three different perspectives on special education: The critical perspective, the compensatory perspective and the dilemma perspective.The study results show that the concept of order and study environment is not clearly defined among the interviewees. However, the concept appears to presuppose the teacher?s responsibility to create the sense of security and effective study environment to those students who express the wish to educate themselves (Children make the things right only if they have been shown the correct way to do it).

In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.

This paper discusses the feeling of insecurity in educational exhibitions. The study analyzes one exhibition at the museum ?Nordiska Museet? in Stockholm, and strives to answer how the question of spatial factors can influence the feeling of insecurity, and thereby also the information process.The following questions have been addressed: Can we speak of a spatial allocation problem of exhibitions that contain much information? What is the relationship between the exhibition's intention and visitors conduct A model has been designed with influence from wayfinding where the exhibition is divided into basic parts, which allows a detailed study of the exhibition, and of how the parts relate to each other. The research contains spatial analyze, observations as well as interviews.The conclusion is that we, in the scientifically investigated exhibition, can speak of a spatial allocation problem when the information seems to be an overload for the visitor..

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.

Immersion is a construct that measures how deeply engrossed a user is with any mediated situation. In the field of game design, immersion is a significant aspect of what makes a game enticing, and as such it is of pivotal importance to create and maintain it to keep the player's mind off the real world while inside the confines of a game framework. According to the GameFlow theory, it is one of seven key tenets of evaluating and implementing a successful game design. Yet, certain multiplayer online games are designed in a fashion that in some cases seem to break immersion, where the player is frequently put out of action, sometimes for minutes on end. In this study, using online questionnaires, we discover that players, despite claims otherwise, seem to be in several ways affected negatively by this breaking of immersion.

Quadrotor UAVs are self-stabilizing, autonomous flying machines that has recently become more popular than ever. Unmanned Aerial Vehicles have their roots in the military, where they were developed for use in reconnaissance and combat. During the last few years, advances in the fields of electronic sensors, electric motors and microcontrollers have enabled smaller designs and autonomic flight control even for private use. The quadrotor, which is the particular kind of UAV we are looking closer at in this paper, has 4 rotors in an X-like formation. This configuration has many advantages such as good lift capacity, non-complex mechanical structure and serviceability.In this project we aquired a current overview of the domain and determine whether it is possible to construct a quadrotor UAV designed for use in a WISENET sensor network on a low budget and short time schedule.Based on existing community project AeroQuad, a quadrotor is constructed with a budget of about 500 euro.