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.

AbstractConcrete foundation slabs are usually exposed to unilateral drying during the curing process. The unilateral drying causes an axial shrinkage and a concave curvature of the construction. The curvature results from the fact that the upper part of the slab is drying and shrinking faster than the lower part. This is called gradient shrinkage.A problem occurs when the slab is considered fully restrained by adjoining structural parts. The deformations caused by axial contraction due to the constant part of the shrinkage and the curvature caused by gradient shrinkage of the slab are then prevented by the fact that the slab is fully restrained.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

When constructing a building, a number of aspects must be harmonized in order for it to fulfill requirements ? a building must fulfill requirements such a load-bearing, conservation of energy and a good indoor environment by means of, among other things, moisture proofing .Moisture problems in buildings can affect health negatively. As we are increasingly staying in indoors, demands on a good indoor environment are higher.This work starts with examining moisture problems in slab-on-ground solutions, and then links the various scenarios to moisture problems in a concrete slab of a real building. The building with moisture problems is located in Årby by in Borlänge and moisture damage was found in the slab at an apartment adjoining wall.By reviewing literature written within the field of moisture problem, making hand calculations and modeling in the program Comsol Multiphysics, judgments are made to find explanations as to why the rise of moisture occurred in the building in Årby by.Generally, the following guidelines may be used to reduce the risk of moisture problems in slab-on-ground constructions:Drying of construction moisture before laying the floor material.Using draining layer beneath the slab, to prevent capillary suction.Using insulation under the slab, partly for comfort and to establish the temperature difference between the ground and the concrete slab.Avoid direct contact between the wood and concrete, due to degradation and fouling smells that normally occurs.If necessary, use additional vapor barrier.In addition to the above, there are various methods for moisture-proof and moisture-monitoring by design or by the method ByggaF suited for the entire construction process various events..

This master thesis has been performed at Vattenfall Power Consultant in Gothenburg and Trollhättan for Vattenfall Vattenkraft. In this report vacuum circuit breaker in small-scale hydropower stations with the rated power 4 MVA and below has been studied. Models of the stations are modeled and analyzed in PSCAD/EMTDC to study the high voltage transients that are created after current chopping with vacuum circuit breaker. Vacuum circuit breaker may chop the current before it reaches zero value, which means that high voltage transients can be created. The equipment of the stations can be destroyed by high voltage transients.The purpose of this thesis is to examine the use of vacuum circuit breaker in small-scale hydropower stations and the risk for high voltage transients from current chopping.According to the results there is a risk of high voltage transients after current chopping with small synchronous generators in stations with the operating voltages 0.4 kV and 3.6 kV.

When constructing an industrial- or hall building, the most common framework materials thatis used are wood, steel or concrete. Due to an assignment from Byggnadstekniska Byrån ABhas a document been created that makes it possible to investigate how the final costs is af-fected by gapes in between elements and which used foundation. And this with steel as thematerial. The purpose with this essay is to investigate which is the most well fitted materialwhen constructing an industrial- or hall building wood, steel or concrete. Information aboutthe different materials has been collected by litterateurs and by different internet pages.

This report describes the master thesis project ?Weight Optimization of a Composite Chassis for a Multimodal Lightweight Vehicle? which is a part of the Master program in Naval Architecture and a part of a research project at the Centre for Naval Architecture, KTH. Demands on smart and energy efficient transport solutions are continuously increasing. In the Stockholm region the citizens are expected to increase with 25% and the road vehicles with 80% until 2030, putting high demands on the traffic system. Using a small multimodal vehicle deals with this problem and uses both the land and waterways for transportation.

Soft rubber flooring have gained in popularity over the last years. Rubber flooring al-lows cow to move more freely without slipping and improves claw and leg health. The purpose of this study was to investigate the influence of a stepwise introduktion of soft flooring on cow`s placement in cow houses with robotic milking. A case study was carried out in a herd in northern Sweden with 41 cows. Observations were made every 15 minutes between 09.00 and 16.00 concering cow placement in cu-bicles, in cubicle alley, in feeding alley and in feeding alley with the head through feed-ing gate. One observation period was carried out per flooring alternativ: 1) all concrete slatted floor, 2) rubber slatted floor in feeding alley and concrete slatted floor in cubicle alley and 3) rubber slatted floors in feeding alley and solid rubber floors in cubicle alley. The study showed that 6 %-units fewer cows lay in the cubicles when the feeding alley surface was slatted rubber.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

When constructing a building, a number of aspects must be harmonized in order for it to fulfill requirements ? a building must fulfill requirements such a load-bearing, conservation of energy and a good indoor environment by means of, among other things, moisture proofing .Moisture problems in buildings can affect health negatively. As we are increasingly staying in indoors, demands on a good indoor environment are higher.This work starts with examining moisture problems in slab-on-ground solutions, and then links the various scenarios to moisture problems in a concrete slab of a real building. The building with moisture problems is located in Årby by in Borlänge and moisture damage was found in the slab at an apartment adjoining wall.By reviewing literature written within the field of moisture problem, making hand calculations and modeling in the program Comsol Multiphysics, judgments are made to find explanations as to why the rise of moisture occurred in the building in Årby by.Generally, the following guidelines may be used to reduce the risk of moisture problems in slab-on-ground constructions:Drying of construction moisture before laying the floor material.Using draining layer beneath the slab, to prevent capillary suction.Using insulation under the slab, partly for comfort and to establish the temperature difference between the ground and the concrete slab.Avoid direct contact between the wood and concrete, due to degradation and fouling smells that normally occurs.If necessary, use additional vapor barrier.In addition to the above, there are various methods for moisture-proof and moisture-monitoring by design or by the method ByggaF suited for the entire construction process various events..

Term: Spring term 2007Study objects: Reitan Servicehandel AB, Vi-butikerna, ICA Sverige ABPurpose: The purpose of this study is to analyse how procurement is used as a strategy to achieve better competitive strength, within the retail food industry.Theoretical: The theoretical chapter illustrates different procurement organisations, multiple and single sourcing, brand equity, consumer behaviour and involvement, Efficient Consumer Response including supply chain and category management and finally Demand Chain Management.Method: For the case studies, three food retail companies have been interviewed: Reitan Servicehandel AB, Vi-butikerna and ICA AB. To illustrate how consumer behaviour influences retail food market, several secondary consumer research studies have been analysed.Conclusions: The results indicate that the procurement organisation can achieve a better competitive strength by a centralised organisation, which make it possible to improve conditions of terms when ordering higher purchase volumes. The sourcing strategies can improve a company?s power within the supply chain. All companies within the study had a very good knowledge about consumer behaviour.

There are a lot of different sounds in our sound saturated time. Noise is an unwishable soundand a high sound level can give short- or lingering problems for both children and adults.The purpose was to find out if and in that case why children and the activity at the pre-schoolaffects by a high soundlevel. Another purpose was to examine what the effects would be if thepedagogues set about the work to get a good sound environment at pre-school.The investigation was accomplished in shape of qualitative interwievs where six pedagoguesfrom different pre-schools answered questions about a high soundlevel.All of them have been educated to hearing pilotes.The result of this investigation shows that some pre-schools have a high sound levels but notall of them. In those cases where there is a high soundlevel are there often too many childrenat the same place on the same time. That makes the soundlevel even higher and both childrenand adults are getting tired.By improving the sound environment at the pre-school both children and adults often gets abetter activity.Keywords: high soundlevel, hearingpilot, noise, affects on children..

Volvo Cars in Skövde manufacture and assemble Volvo engines. When attaching the ignition coil to all 4-cylinder engines, a special mounting tool is required. This mounting tool is currently manufactured from injection-molded polyoxymethylene (POM), a thermoplastic. It has been noted that the life span of the tool is shortened as a result of abrasive wear that occurs during the attachment process of the ignition coil.An investigation of the possibility of manufacturing the mounting tool with a 3D-printer is undertaken in cooperation with ÅF, a consultant to Volvo Cars. A literature study is first presented to introduce broader knowledge on the subject.

The purpose of this study was, if possible, to find a housing system for growing bulls that was as optimal as possible for the animal welfare. In order to select housing systems you must take into account the size of the group, body weight and the type of floor. Seven of the international most common housing systems were compared, straw bedding, deep straw bedding, sliding straw bedding, concrete slatted floor, rubber coated slatted floor, cubicles and feeding cubicles. Studies that have examined the proportion of tail, claw and leg injuries and the presence of unnatural behavior in the different systems. In summary, all studies showed that soft underlay were beneficial for the animals in terms of the proportion of bone lesions and swellings.

In Sweden there are currently two separate guidelines you may use whenperforming calculations on frameworks, BKR and the Eurocodes. Although at theend of 2010 you are not allowed to use BKR any longer and only the Eurocodeswill be viable. The aim of this thesis is to explain how the Eurocodes and EKS work and alsohow they compare to the current guideline BKR. Similarities and differencesbetween these guidelines are also discussed so that the reader will get a betterunderstanding of how the Eurocodes are applied. The areas discussed are asfollows:Principles and adviceSafety ClassesSymbols and IndexesLifespanLoads and partial coefficientThe thesis also deals with the impact that this transition into a new guideline willhave on corporations, guideline costs, education and computer software. As anexample a rough estimate on what costs this transition will create on a companywith 20 employees is also included. Calculations have been performed in order to investigate how the design valuesdiffer between the two guidelines, the Eurocodes and BKR.