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.

Purpose: The purpose of this paper is to study how important brand belonging can be for sport clubs.Method: The method for the Empirical research is based on qualitative interviews. The data then gets compared and connected with relevant brand and marketing theories.Findings: The paper finds out the perks and disadvantages the researched clubs gain from the strong brand names they hold, and further discussion for development based on theory is being made..

The aim of this master´s thesis is to examine how librarian´s views of the users can vary for different types of materials in public libraries. We have seen that literature and reading are the central parts of the libraries in Sweden. All other types of media are traditionally seen as complements and in focus for the study is feature film as an example of these other medias. We examine policy documents to see the official view of the general target group of the libraries and compare it to the view of the users of feature films as expressed by the librarians. The study includes several different types of Empirical materials such as interviews, observations and documents and the method used is case studies.

The main objective of this essay is to examine how the identities of young people are influenced by their choice of an individual sport or a team sport.The following questions are the focus of the essay:? How does the sport influence the creation of an identity for active young people?? How will the choice of an individual sport or a team sport affect the development of an identity in young people who practises sport?To achieve the objective of this essay I have used a qualitative research approach. The Empirical material has been collected with help of eight semi-structured interviews. Four of them were held with young people who practised swimming and the other four with young people who played soccer. The essay is structured from Derek Layders model regarding how to understand the social reality.

There is limited research done in the area of management control in the relationship between companies. This study investigates management control in outsourcing relationships and the decision to change sourcing strategy and to insource functions. The Empirical research was conducted at an international company, which in this study has been anonymized. The research is mainly based on interviews. To extend and verify the conclusions drawn, another company, AB Ph.

Women who support themselves through self-employment are relatively low compared to men, in Sweden. Women make up around 30 percent of newly started enterprises. The Swedish government considers that the Swedish economical growth would increase if there were more companies. Through encouraging women to start enterprises to the same extent as men, Sweden can increase growth rate and create more employment. Despite all efforts being made, advances are not really reached.

The aim of this thesis is to get an idea of how service companies set their prices. The method used was a case study approach, which was conducted at three real estate companies. The study showed that when setting their prices, the main aspect is their own costs. However, we have found that several other aspects play a big role when setting prices on services in real estate business such as individual customer behaviour and market competition. We have also found that the real estate companies charge very similar prices.

In this thesis we have examined why the establishment process of travel destination is essential for the tour operators and how the process can be influenced by different conditions. The thesis is written from the perspective of the tour operators and with the tour operator Ving as our case study, we have been able to create a picture of how the establishment process of travel destination may look like.We have chosen to deal with some different areas in this thesis that all are important for the creation of a holistic picture of the process. The overall segments listed in this thesis are the process itself, the tourist, marketing, the product creation and demand. By connecting our theoretical framework to the collected Empirical data from our case study, we have analyzed the establishment process and drawn our conclusions..

Background: The women who were called in for further examinations after a breast screening had all their examinations and test during one day. This organization has been conducted since 1993 in this clinic, but has not previously been evaluated. Aim: The aim of this study was to investigate the patients? experiences of the organization, in a radiologic breastcancer clinic, where all the examinations and the test-results were given at the same day. Method: An Empirical quantitative study was performed.

This paper follows an analytical and critical line of reasoning concerningindexing and retrieval of music in Swedish public libraries. The focus ofthe discussion is based on the terms included in the subject heading list ofthe Swedish Classification System. The Empirical study is performed inthe context of online catalogues in the public libraries of Örebro andGävle. The theoretical background relies on the indexing theory ofProfessor Frederick W. Lancaster.

Purpose/aim: To investigate individual experiences of how a new communication technology, e-mail, influences a) the structure of the internal communication ? does it for example make networking any easier? ? and b) the form of the persons everyday language.Material/method: A theoretical framework gathered through a literature study and Empirical data gathered through interviews with two persons.Main results: Differences and similarities exist between the experiences studied in this paper. The most unexpected result is that the system of e-mail does not seem to be able to create new channels of communication. If anything, it reinforces the structure that already exist. An aspect of decisive importance is the original rules and norms concerning internal communication within the organization..

The purpose of this Master?s thesis is to examine student secondaryteachers? perceptions of the role of the school library libraries aswell as compare results with an earlier study. The followingquestions were posed:1. How do student teachers view the school library?2.

Sammanfattning Syfte Syftet med vår uppsats är att studera vilka faktorer i interaktionen mellan personalen och dess kunder som är nöjdhetsskapande i tjänsteföretag som präglas av; ? Begränsad påverkansmöjlighet på slutprodukt, exempelvis nätverksorganisationer med många ´ inblandade aktörer, ? Få och/eller sporadiska kundkontakter, exempelvis till följd av ett ökat utnyttjande av teknologi och självbetjäning. Utifrån detta ska vi konstruera en egen Kundnöjdhets-skapande interaktionsmodell och jämföra den med befintliga nöjdhetsskapande modeller. Metod Som metod för insamling av vårt empiriska material använder vi oss av Nöjdhetsskapande Handlings-Metod. Det empiriska underlag som ligger till grund för denna uppsats är uteslutande resenärernas egna berättelser om nöjdhetsskapande handlingar vid interaktionsutbyte med tågpersonalen på Kustpilen.

This essay in how to create a brand identity is a result of a case study of the Spanish mobilephone company Xfera and their new brand ?Yoigo?. Our object was to identify the critical variables in the process of building a brand identity. To achieve this we collected data about the company through several interviews with respondents with good insight in the company. The critical variables that we obtained by analyzing the interviews are presented in an Empirical driven model.

Our purpose with this research is to highlight that there is a scope for increased value creation in the experience room during concerts, and how value-enhancing strategies can be a competitive advantage for different venues. In our investigation of this we have worded the following research question: How is the perceived customer value affected during a concert in the experience room and its physical environment? With the background in this question we have identified three key concepts that we believe are the influence of the total concert experience which are; sensory experiences, interaction and identity. From these concepts we have drafted a number of propositions to test the reality by our Empirical data collection. .