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.

During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and Feeling for the diary companies also has decreased.

The purpose of this study is to investigate and increase the understanding of how the two commercial companies IKEA and SAS and the two aid organizations/nonprofit organizations UNICEF and Save the Children use perceptions of Christmas to produce messages in their Christmas advertising/commercial film. The study also discusses if there may be communicative and pictorial similarities and differences in how these brands constructs messages in commercials, and why it may be that the brands choose to use these messages in commercials based on the recipient possible interpretations. The theories used in this study are promotional culture, framing theory, preferred meaning, semiotics (denotation and connotation), myth and rhetoric (ethos, pathos and logos). The method used to answer the purpose and issues are the qualitative method that uses the theories semiotic and rhetoric to analyze the material. The study's results derived from the qualitative content analyzes of the material (the brands IKEA, SAS, UNICEF and Save the Children Christmas advertising films) show that IKEA message might want to show that they want to help the customer and that they pay attention to the customer needs.

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.

This paper aims to study the Armenakis´ theory of readiness, "are they ready?", which consists of five key components affecting the outcome of an organizational change. In this case study, the intention is to investigate if any component is important; alternatively if it is possible to discern a pattern between components, i.e. how they correspond to each other. During the past 30 years have a research group lead by Armenakis has studied organizational change and how resistance to change can be avoided by preparing employees in the introductory phase of change. The main object for Armenakis is the question "what determines whether the employees (change recipients) adopt and support, or reject and resist a change".

A protection helmet for young people (3-7 years) in winter environment has been developed in this thesis. The result is a concept proposal for development at STIGA Sports AB in Eskilstuna. This thesis work has been performed during 20 weeks, for a Master of Science in Product and Process development at Mälardalen University Eskilstuna Sweden in September 2009 to January 2010. The helmet is shown as a CAD model with detailed solutions to the outer shell, interior and adjustability (in sizes 50-56 cm) which are the three focused areas in the development. Also a physical model in scale 1:1 has been developed and is shown in this thesis work.To achieve the best result possible the process started with an analysis of the market and the product.

AbstractBackgroundThe Swedish district heat market of today is a subject being discussed regarding the reasonableness of the heat district supplier?s price settings. The issue is currently on a government level where a new investigation is being executed at the time of writing. Many real estate owners are growing tired of the situation where the heat district suppliers are taking advantage of their monopoly position, thus Feeling that the price of district heating has been increasing far too much for many years. The market can be described as a natural monopoly because the real estate owner has no possibility to choose another supplier if they are unsatisfied with the present.

SUMMARYThe first and most basic skill a rider needs to learn is how to sit correctly in the saddle. This decides whether or not the rider will be able to follow the horse?s movements and use her riding aids in an efficient way. This correct seat is based on a straight line between the axis of the hip and heel. The seat must rest against the saddle with equal weight on both buttocks and the inside of the thighs.

AbstractThe purpose of this essay is to discover the driving forces in top athletes, concerning training, body image and social positioning. Furthermore the object is to study how important being fit is for social reasons in today?s society. The athletes have been interviewed face-to-face and described their personal drive regarding training, their goals and the significance of the sport. They have also described how they see the image of the ideal body that currently exists within the field of sport and society and how training affects their own body image.

This essay examines the using of consensus method for decision making within the World Council of Churches (WCC) and the process that led to the decision to adopt its usage. The main question of my essay is why the method was introduced to the WCC and what motives lay behind its introduction. Other questions are how the consensus method works; both in theory and in practice, and what the predecessors and prototypes for the method are.The consensus method belongs to a broad Christian tradition of spiritual discernment and spiritual decision making. The New Testament, in particular Acts, gives examples of decision making in the early church which show that discerning God's will was considered essential. However the most influential model for the consensus method have been the decision making process of the Religious Society of Friends or Quakers, and also the consensus model of the Uniting Church in Australia.

During spring 2008, the Institution for Landscape Architecture, in co-operation with Naturvårdsverket, initiated a survey in the districts of Skåne. In the survey, four out of eight park characters were examined, and it was observed that not only was it difficult interpreting these characters, but it was also presented with difficulties separating ??Lustgården?? and ??Allmänningen??. The purpose of this master thesis in Landscape Architecture and Environmental Psychology is twofold. Firstly, a theoretical framework will be constructed on the thee characters ??Allmänningen??, ??Lustgården?? and ??Centrum, festen??.

Abstract på svenska: Bakgrund: Studier har visat att humor är en betydelsefull faktor inom hälso- och sjukvård och att olika former av humor kan skapa en känsla av välbefinnande. I interaktionen mellan patienter och sjuksköterskor har skratt och humor visat sig ge positiva effekter vad det gäller att skapa en avslappnad atmosfär. Syfte: Syftet med studien är att belysa humors betydelse i mötet mellan patienter och sjuksköterskor. Metod: Studien är en systematisk litteraturstudie som baseras på 8 utvalda och granskade artiklar. Resultat: Sex huvudkategorier framkom under artikelanalysen, Humorns betydelse för mötet mellan patienter och sjuksköterskor, Humor som copingstrategi för patienter och sjuksköterskor, Humor som försvarsmekanism, Sjuksköterskors användning av humor i mötet med patienter, Humor som arbetsredskap i komplicerade omvårdnadssituationer samt Vid vilka möten bör humor undvikas.

To assure good quality the software needs to be tested to find errors and to verify that the programme meets the customer?s expectations. Traditional methods are usually used in software development and means that a number of predetermined steps are followed. By using agile methods the development can more easily be adapted to the changes on the market. With these methods the testing is carried out continuously throughout the project.

Denna undersökning omfattar kamerans inverkan på narrativet i visuella medium. Syftet är att få en insikt i hur kunskap om kameratekniker och ?vinklar påverkar hur åskådaren uppfattar vad regissören vill förmedla, och undvika att fokus sätts på element i filmscener som riskerar att förvirra åskådaren. För att undersöka detta problemområde har litteratur om filmhistoria och kamerateknik använts för att sammanfatta kunskap om hur kameran skall användas, för att förmedla relevant information och bygga upp den effekt som regissören strävar efter. Informationen utifrån detta har därefter tjänat som utgångspunkt för att skapa en kort animerad film med rymdtema där kameran eftersträvar att leverera en konkret visuell upplevelse där vinklar används för att understryka vad varje scen vill förmedla.

An uncountable number of companies are present in foreign markets as a result of what we commonly choose to call globalization. This is especially true for Swedish companies traditionally operating on small markets. A company that is about to establish on a new market is faced not only with possibilities but also with challenges and risks. Researchers have found that companies that establish on foreign markets will have to deal with competitors on the national as well as on the global market, and therefore need consider how they globalize their brands. In addition to this, a brand can only reach international success if its message is coherent within and across every single market.