Den 19 februari 2004 presenterade IASB IFRS 2. IFRS 2 innebär att företagen skall hantera personaloptioner som en kostnad i resultaträkningen. I författningen regleras ej vilken värderingsmodell som skall användas vid värderingen av optionerna. På grund av detta kan redovisningen påverkas på olika vis beroende på vilken optionsvärderingsmodell som används av bolaget. Uppsatsens syfte är att fastställa vilka effekter olika optionsvärderingsmodeller har på bolagens värdering av personaloptioner och även beskriva vilka antaganden av indata i modellen som görs av bolagen och undersöka om dessa antaganden är teoretiskt korrekta.

In regards to a request placed by the manager of MÃ¥ltidsservice I Sollentuna Kommun, we have agreed to investigate the internal communication within the organization. The purpose of the essay is to describe the necessity of internal communication within the organization and to identify its strengths and weaknesses.It?s of the utmost importance that the internal communication is under constant care. It contributes to creating fellowship and to motivate people to greater achievements. At the end of the day it?s the managers responsibility to create a well-developed internal communication.

Tidigare forskning visar att ungdomar som bor i stigmatiserade bostadsorter bär med sig fragmenterade bilder av sina områden. Genom detta arbete vill jag skapa en förståelse för hur de förhåller sig till de mångfacetterade och färgstarka beskrivningarna i relation till den upplevda bilden av sitt hem. En rådande negativ mediebild samt en diskurs som kategoriserar människor i ett Vi och Dem  påverkar ungdomarnas självbild och identitet. Ungdomarna upplever sitt hem som något positivt och som de kan identifiera sig med, samtidigt som de brottas med negativa beskrivningar som de får överförda genom media och allmänna diskurser. Syftet med detta arbete har varit att undersöka ifall ungdomarna använt sig av retoriska strategier för att förhandla och navigera mellan den upplevda bilden och den mediala/diskursiva bilden.

This thesis examines history of the subject of mechatronics and innovation. The main reason tostudy mechatronics from a historical point of view is that it has never been done to a greater extent before. An overview is justified because various definitions have been used over the decades, but nowadays the subject has become more established. Focus in this thesis is mainly on development of the subject of mechatronics at Royal Institute of Technology in Stockholm. Innovation is the other aspect of this thesis.

Bakgrund: Personal inom ambulanssjukva?rd utsa?tts dagligen fo?r stress och ho?g arbetsbe- lastning. Detta leder till o?kad risk fo?r ha?lsoproblem hos ambulanspersonal och riskerar att kunna pa?verka omva?rdnaden.?Syfte: Syftet med studien var att belysa ambulanspersonalens upplevelser av a?terha?mt- ning mellan uppdragen.?Deltagare: I studien medverkade tio ansta?llda inom ambulanssjukva?rden vid tva? medel- stora sta?der i Sverige och na?rliggande glesbygd.?Metod: Studien baserades pa? tio semistrukturerade intervjuer utfo?rda december 2014. In- tervjuerna spelades in och analyserades med kvalitativ inneha?llsanalys.?Resultat: Fyra kategorier framkom: Fo?rutsa?ttningar fo?r a?terha?mtning, Omsta?ndigheter som ger a?terha?mtning, Omsta?ndigheter som motverkar a?terha?mtning och Konsekvenser av bristande a?terha?mtning.

Background: Isolation care may be necessary when a patient is carrying infection or is being inflicted with disease that causes deficit immune system. Being isolated means that the patient is in a confined space and may stay only there. Even in ancient times, people discovered the importance of isolating people carrying an infection from the rest of society. According to the Infectious Diseases Act, patients should be isolated in order to reduce the spread of infection both from the patient to the surroundings as well as the opposite. Isolation care can be psychologically stressful for some patients.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Purpose and framing of questions.The objective of this study has been to problematize the concept of "health" by studying the philosopher Nietzsche's writings on the subject and by analyzing four PE teachers' thoughts on his view of health. This has been achieved by examining the following questions: What types of health does Nietzsche describe, and how are these promoted and inhibited according to him? How does a Nietzschean view of health stand visavi the one expressed by the Swedish national curriculum? What do teachers think about the Nietzschean concept of health and its potential applicability in physical education?Theory and Method.The literary study had a hermeneutic approach and was conducted according to a qualitative analytical method, in addition the so-called three-step method was used to create a definition of "health" on the basis of Nietzsche's use of the term. The source material consisted of Nietzsche's overall philosophical writings (ca 2600 pages) in order to give a complete picture of his view of health. The four interviews consisted of open enquiries, which were conducted according to a qualitative interviewing technique.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Bakgrund- och problembeskrivning: Sedan 2005 har svenska börsnoterade företag följt IFRS. Goodwill som uppkommer vid förvärv ska inte längre ha en nyttjandeperiod som skrivs av med årliga avskrivningar. Istället ska årliga nedskrivningsprövningar ske, dessa prövningar utförs av företagsledningen. Det nya systemet introducerades när Sverige var i högkonjunktur och grundar sig mer på subjektiva antaganden. När högkonjunkturen var över och Sverige drabbades av en finanskris genomfördes färre nedskrivningar än vad fler förväntade sig.

A growing need to strengthen ones position on the market, even as a city in competition with other cities, has resulted in an increasing number of municipalities developing brand platforms. When the city of Umeå developed their platform, they identified decision makers and investors as one of four important target groups.The aim of this study is to explore the portrayed image of the city of Umeå in two Swedish trade journals which addresses the specific target group decition makers and investors in both public and private sector. The aim is also to compare the image of Umeå in the two papers, to the ambition of the municipality, expressed in the brand platform.In order to make the observations as firmly established as possible, the method of the study is a combination of a quantitative content analysis and a qualitative text analysis. The study draws on the theories of Eli Avraham and Philip Kotler, concerning how to improve city images and how to market a specific city among others. The study shows that the city of Umeå in large extent is portrayed in accordance to the ambition which the municipality expressed in the brand platform.Umeå is displayed as an expanding city.

This thesis has focused on the possibility to use a satellite image method developed by Metria Mijöanalys to identify stands that are wrongly registered in Holmen Skogs database. The method is only intended for identifying stand with poor descriptions in Holmen?s database that needs to be updated and not for updating the stand information. The study area is located several km west of Hudiksvall on the borderline between Gävleborgs- och Västernorrlands län. The area is covered by a SPOT image from 2005. By which Metria Miljöanalys has made estimates of forest parameters for all stands in the area, and compared them with corresponding estimates according to the stand database.

To distribute goods to customers in urban areas is necessary to support the economic and social development in the cities, but has consequences that affect both residents of cities as well as the environment. The environmental effects of these types of transport involves not only the emissions of various pollutants, but also an increased noise level inside the cities. Many companies and organizations are working hard to change the distribution pattern to streamline transport in the urban area, while environmental impact is reduced. This is in line with what is called the City Logistics. The purpose of this thesis is to create a method for describing and measuring a given transport solution in order to compare it with an altered transport solution to achieve a more sustainable development.

The use of balanced scorecards have spread explosively throughout the world during the last decade. This management tool have become very common in a vide spread variety of organisations on all continents. Many balanced scorecard fails though and scorecard theorists often blame the identification- and implementation process as they claim that these lay the foundation for the use of the tool. As my literature study shows, academic research on the area is rare. Particularly the effect on the implementation process from organisational dynamics and organisational structures needs further research.

The situation at Plastal AB is following; the plant in Simrishamn has not capacity enough but the plant in Kristinehamn has unused capacity. My task with this master thesis is to build a logistic flow between this two plants, optimize purchase quantities and ensure delivery safety.The production of the Intermediate Section (LS) will be divided between the plants. The LS will be produced in the following way; the injection moulding process will be done in Simrishamn and the assembling and lacquering processes in Kristinehamn, The reason to divide the production is to ensure delivery safety. Plastal AB can not move the whole production of the l.S because the two plants have different processes (moulding res. injection moulding).When the 1.5 has been transported to Kristinehamn following moments are included in this order; lacquering, welding and assembling.