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 aim of this paper was to discover the functions and workings of personal networks and their advantages for self-employed sound designers and producers whose focus was upon the moving image (film, advertising, tv, etc). Investigations on how entrepreneurs develop their networks were made, as well as inquiries on how these networks are used for generating work. Another important aspect perused was whether or not the networks are dependent on specific geographical locations in order to function. A case study and comparative analysis was undertaken, based upon three qualitative interviews with entrepreneurs whose operations shared several similar characteristics. The results pointed out the importance of constantly making new contacts, and maintaining and managing current ones.

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.

SAMMANFATTNING Rinnande vatten har över en lång tid spelat en väsentlig roll för landskapets geomorfologiska processer och utgör viktiga livsmiljöer för djur och växtsamhällen. Vattendrag har bidragit till människans utveckling och välstånd. Sedan urminnes tider har vattendrags miljöer nyttjats som boplats, för vinning av energi, transport och fiske. Likt allt liv på vår planet är människan beroende av vatten. Betydelsen av vattendragen, som del av den hydrologiska cykeln, kan därför inte betonas nog. Genom mänsklig aktivitet har dock rinnande vattens egenskaper och landskapsbilden som helhet i många områden förändrats drastiskt.

The background to this report is the author?s ambition to understand individuals? work situation, how it?s formed in interaction between the individual and factors in the work-setting. Such an ambition is well in line with the concept of Human-Technology-Organization (HTO), a cross-scientific approach that puts a system-oriented perspective on how human, technolog-ical and organizational factors interact within work systems.The aim of this report was to explore managers? work-situation and generate an understanding of it from an HTO-perspective by using an organizational model as a framework for an interview guide and to analyze the work situation from an HTO-perspective following the ques-tions at issue:1. How does the managers experience their work situation?2.

The background to this report is the author?s ambition to understand individuals? work situation, how it?s formed in interaction between the individual and factors in the work-setting. Such an ambition is well in line with the concept of Human-Technology-Organization (HTO), a cross-scientific approach that puts a system-oriented perspective on how human, technolog-ical and organizational factors interact within work systems.The aim of this report was to explore managers? work-situation and generate an understanding of it from an HTO-perspective by using an organizational model as a framework for an interview guide and to analyze the work situation from an HTO-perspective following the ques-tions at issue:1. How does the managers experience their work situation?2.

abstract buzz marketing, the phenomena Have you ever thought about why the small French pastries called macarons suddenly became so extremely popular? Soon they were seen everywhere in the media, on every celebrity party and shortly after of course on every Swedish person?s cake dish. Could it be that a trendy it-girl happened to mention these lovely creations in her blog?What (or who) is it really that decides and controls what is popular and what is going to sell? If one individual can influence a whole group of followers it is definitely something marketers should take advantage of. One cannot any longer rely on traditional advertising, one needs to be more creative and rethink the possibilities to get through the media noise.

This master thesis deals with two case studies in environmental archaeology and battlefield archaeology focusing on two major events in the late history of the Swedish coastal town Umeå and its nearby village Sävar. Established in the early 1600's, Umeå was known for its export of timber and import of cereals. The town has suffered from numerous fires, the fire in 1888 being the most devastating. Few written records of the town remain from before the 1900's. The latest war in Sweden's history is documented in historical sources and took place at Krutbrånet, Sävar where the Swedish troops suffered defeat against the russian forces in 1809.

In early January 2010 the authors participated in a meeting with the chief engineer for a company in which a central part is manufacturing of printed circuit boards (PCB). At this meeting it emerged that the machinery and production methods have changed substantially since the early 1990's. The spreadsheet for preliminary production time calculations by the company is today based on conditions from almost 20 years ago. The company has over the years been trying to adjust the spreadsheet template. The result of these adjustments has filled it with historical residue, something which makes the template difficult and time consuming when the primary user tries to handle it.The purpose of this study was to help the company increase its accuracy in the representation of the production times for the different PCB-based products by developing a new costing model based on an already existing but inadequate spreadsheet template. The company also expressed the wish that the new costing model would be less time consuming to work with.The methods used to achieve the goal are interviewing, participatory observations and meetings with relevant persons. The data obtained were analyzed using the theory on PCB production and visualization of data.

The background to this report is the author?s ambition to understand individuals? work situation, how it?s formed in interaction between the individual and factors in the work-setting. Such an ambition is well in line with the concept of Human-Technology-Organization (HTO), a cross-scientific approach that puts a system-oriented perspective on how human, technolog-ical and organizational factors interact within work systems.The aim of this report was to explore managers? work-situation and generate an understanding of it from an HTO-perspective by using an organizational model as a framework for an interview guide and to analyze the work situation from an HTO-perspective following the ques-tions at issue:1. How does the managers experience their work situation?2.

The background to this report is the author?s ambition to understand individuals? work situation, how it?s formed in interaction between the individual and factors in the work-setting. Such an ambition is well in line with the concept of Human-Technology-Organization (HTO), a cross-scientific approach that puts a system-oriented perspective on how human, technolog-ical and organizational factors interact within work systems.The aim of this report was to explore managers? work-situation and generate an understanding of it from an HTO-perspective by using an organizational model as a framework for an interview guide and to analyze the work situation from an HTO-perspective following the ques-tions at issue:1. How does the managers experience their work situation?2.

SCA Skog has taken the initiative to this Master?s thesis. Today SCA Skog has a great need to update their informtion on young forest stands across large areas. Traditional field inventory methods for updating stand databases are expensive and time consuming. However, the inventory could be made more efficient if stand boundaries and stand characteristics are derived from aerial photographs.

With this study, our purpose has been to achieve profounded knowledge and understanding regarding the use of discretion among social workers specialized in social allowance issues. The Social Services Act, structured as a framework law in the Swedish context, provides the social worker with a certain degree of discretion, in order to enable accommodated decisions depending on client case specifics. This study problematizes these aspects of legal security, and our intention has been to examine which factors impact the assessments social workers carry out in statutory decisions of social allowance applications. To attain this, we narrowed down our intention into a number of distinct and delimitated research questions: (1) Which elements of the client case impact the social worker?s assessment? (2) Which external aspects influence the social worker?s assessments and decisions? (3) How do social workers decide the client?s credibility? In order to establish answers to our research questions, we have utilized a qualitative approach of research by exerting qualitative interviews in addition to a vignette study.

SCA har idag cirka 280 000 hektar beskogad med contortatall (Pinus contorta Dougl. ex Loud. var. latifolia Engelm). Stora delar av den arealen har kommit in i, eller är på väg in i, gallringsbar ålder.

The automotive market is currently undergoing a historical change where stricter emission legislations and ever increasing fuel costs have intensified the search for effective alternatives to the conventional internal combustion engine, which has resulted in a substantial trend towards electrification of powertrains. Storage of electrical energy is the fundamental component in this technology where the lithium-ion batteries are currently considered as the most appropriate solution. Lithium-ion batteries, however, as other types of batteries, can only be used efficiently and durably within a specific temperature range.This Master thesis has been carried out in collaboration with Electroengine in Sweden AB, situated in Uppsala, which has an ongoing project regarding development of a modular battery system for electric powertrains. The project is at a stage where an initial prototype has been developed which provides the foundation for this thesis. The study has addressed the battery system performance from a thermal perspective, in order to validate the ability of the system to create a thermally serviceable environment for the lithium-ion battery cells.