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 purpose of this study was to describe the experiences of being a family caregiver for aperson with dementia. A further aim was the inclusion criteria and data collection methods inthe studies presented, and how this may have affected the results of the studies. The methodwas a descriptive literature study with qualitative approach. Data were collected throughdatabases Cinahl and Pubmed using the words: dementia, knowledge, information, support,caregivers, coping, spouses, experiences and family caregiving. Keywords were combined indifferent ways in order to refine the search.

The Swedish road transport sector relies almost completely on fossil fuels. In 2007, as much as 96 percent of the total sales of fuels was made up of petrol and diesel, while at the same time the share of total emissions of greenhouse gases in Sweden that came from road transports amounted to close to 30 per cent. Sweden is by no means worse off than any other European country in these respects. In order to address the questions of high oil dependence and CO2 emissions the European Commission has proposed a reinforcement of the legislative framework, with a 10 percent minimum for the market share of biofuels in 2020. Furthermore, the proposed target is binding for the member states, unlike the current voluntary target of 5.75 percent by 2010. More than doubling the usage of biofuels in only a bit more than a decade will most likely not be possible without policy interventions.

The purpose with this article is to give examples how to remain and in a long run develop a higher interest in maintenance activities and knowledge. First reason is the changed age-distribution with more number of older employees among maintenance personnel staff and second reason is demand for education due the increasing demand in environmental responsibility.In spite of there is a lot of knowledge of maintenance in national organizations of interests it will not be used in a sufficient extent in many companies. This knowledge is an important base to use to re-built the missing or loosed skills in companies. The national organization UTEK is involved in European projects to validate knowledge of maintenance. Lost of or bad maintenance activities will always affect on the environment.Establish a network between companies is a good way to exchange information in their common business areas.

1979 till 1989 pågick en sovjetisk militär insats i Afghanistan vars syfte var att bedriva upprorsbekämpning för att stödja den afghanska marionettregeringen. Efter 9/11 2001 blev Afghanistan återigen ett insatsområde för en amerikanskledd koalition vars syfte var att störta talibanerna och sätta en ny regering till makten. Som en följd av detta genomfördes flera markoperationer för att rensa upp de sista talibanska fästena. En av dessa operationer var Operation Anaconda. Men fanns och finns det fortfarande erfarenheter som från Sovjets insatser som kunde haft en effekt på denna operation samt liknande operationer? Syftet med denna uppsats är att utgå från de sovjetiska operationer Afghanistan 1979-1989 och påvisa framgångsfaktorer som kan användas på markoperationer inom ramen för upprorsbekämpning.

The aim of the study is to get a better understanding of leader's reactions in a crisis situation, and to examine whether locus of control and coping strategies can be related to leaders need for social support. The role of a leader in a crisis situation is complex and includes several aspects which must be illustrated to understand the leader's situation. Four leaders have participated in the study. The methods that have been used are questionnaires for measuring locus of control and coping and semi-structured interviews. The results show that search for social support cannot be seen as an outcome of a specific locus of control or coping strategy.

Altmetrics, a subfield of informetrics, is still in development. The aim of this thesis is to explore; the significance altmetrics may have in the LIS field, and to define the new perspectives altmetrics offer in comparison to traditional metrics. The research questions are:- How can altmetrics affect research assessment?- How does altmetrics position itself towards traditional metrics?- How could altmetrics influence the LIS field?A qualitative content analysis was used as a method. The analysis of a sample of ten peer reviewed articles was based on a coding scheme with eleven codes.

Syfte: Att identifiera vilka aktiviteter som var vanligt förekommande på särskilt boende utifrån litteraturen och vilka effekter de hade på äldres livssituation.Metod: Studien genomfördes som en litteraturöversikt och artiklar söktes genom databaserna Pubmed, CINAHL with Full Text och Academic Search Elite. Studiens resultat innehåller 18 antal artiklar.Resultat: Olika sociala och fysiska aktiviteter hade en positiv inverkan på livskvalitén, men även på de boendes upplevelser av ensamhet. Deras fysiska förmåga förbättrades också i form av att de lättare kunde utföra aktiviteter i dagliga livet (ADL). Fem olika kategorier med aktiviteter skapades. Dessa var trädgårdsprogram, fysisk aktivitet, interaktion med djur, sociala aktiviteter och musik.

Purpose: The purpose of this study has been to investigate whether Frennberg & Hanssons earlier study of anomalies still are correct, and if these are valid for certain sectors. Methodology: In an effort to find seasonal patterns on the Swedish exchange market, we have used the average daily returns. By using these patterns we have created investment strategies which have then been tested over a 10 year period. We also used t-tests to verify our results. Conclusions: We have been able to prove a change in the seasonal patterns that Frennberg & Hansson presented in their study.

In an environment, demanding both innovation and flexibility, higher requirements of competitiveness and productivity is a necessity. Changed conditions of today's working situations have resulted in an actualization of new ways and methods of working. This has contributed to a development of participating working processes in form of groups and teams. The purpose of these communal working processes is that they ought to result in an increased knowledge and understanding among the group members which in turns will generate positive results in the daily work. This drives the search for new knowledge and development possibilities to handle these changed working processes.

Background: Quality of life is a concept of individual meaning which is perceived differently depending on the person experiencing it. To have a chronic disease in the lung, such as asthma, has an effect on the quality of life. Asthma affects people of all ages. It is a disease that causes a constriction in the patients? airways which leads to a feeling of suffocation which in turn produces a feeling of anxiety.Aim: The purpose is to illuminate which factors affect the quality of life in adult patients with asthma.Method: This is a literary review based on ten articles, both quantitative and qualitative, from four different continents.

A stay in the neonatal intensive care unit of greater than 5 days is one of the identified risks ofa sensorineural hearing loss. Preterm infants usually have at least one risk factor for hearingimpairment. The period from 25 weeks' gestation to 5 to 6 months of age is most critical tothe development of the auditory system. We think it is important to investigate hearingimpariment among infants born preterm, degree and type of hearing loss, risk factorsassociated with hearing loss and how the auditory system may be affected by preterm birth.ObjectiveA critical review of the current literature including studies of preterm infants born betweengestonal age 25-37. Our aim is to identify the most common type and degree of hearing lossamong infants born preterm and if there is an association between hearing loss and pretermbirth.MethodA literature search of Scopus and Pubmed resulted in 16 articles from 2000-2015ResultsMost of the infants in this study had a severe to profound sensorineural hearing loss.

The purpose of this thesis is to draw a picture of pedagogical work at the senior level with a critical perspective of information and media. As a method for gathering material for the analysis, a case study was made with qualitative interviews together with documents that describe the case. Relevant literature for the subject has been used as an introduction and as a theoretical basis. The literature concerns subjects such as a childrens relation to media, the schools intructions, the role of the school library and some theories regarding learning. The conclusion is that the respondents focus on conversations and reflection regarding the sources of information and its use, and that the childrens adaption of the material is an important factor in teaching.

Today there are a number of different financing options but few of them are suitable for start-up companies. Business angels are in that case an exception and a suitable investor in these companies. Business angels are individuals who invest in young companies and differ from other financiers in the sense that the collaboration with the company is closer. Business angels are although few in numbers while the young companies often tend to be in most need of funding and has the greatest potential to grow.The purpose of this study is to gain a deeper understanding of the cooperation between entrepreneurs and business angels and to identify which effects the financial gap have on these financial associations.Business angels and entrepreneurs collaboration are hard to interpret and therefore demanded a deeper examination. We thus used a qualitative method consisting of six different interviews in three different cases.The study shows that established collaborations between entrepreneurs and business angel?s seem to be affected by the financial gap to a great extent, which has been expressed in negative consequences.

The aim of this essay is to study diaries and letters from Swedish soldiers during the Great Nordic War, more specifically those written during the campaign 1707-1721 against Russia, in search of religious coping and religious parables. The theoretic framework is evolved around Kenneth Pargament?s theory about religious coping, and Ana-Maria Rizzuto?s theory about object relations. The method used can be described as hermeneutic.The questions at hand were:- How did Swedish soldiers during the war against Russia relate to God, and express image of God and religious concepts?- Did the soldiers express themselves in terms of spiritual coping and in that case to what extent?The conclusions were that the soldiers used religious coping as a method of survival.