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.

Patienter med maligna blodsjukdomar kan få munproblem som kan medföra en sårig munslemhinna, detta kan leda till att bakterier kommer in i cirkulationen vilket i sin tur kan orsaka livshotande infektioner (Dickson & Porter, 2006). Att upprätthålla ett gott näringstillstånd är gynnsamt för tillfrisknandet vid cancersjukdom (Cunningham& Bell, 2000). På grund av munproblem och dess eventuella orsak till ett försämrat näringstillstånd studeras munproblem, BMI och åtgärder i uppsatsen. Syftet med den här uppsatsen var att via journaler från patienter som genomgått stamcellstransplantation (SCT) beskriva munproblem och body mass index (BMI) året efter SCT, eventuell relation mellan munproblem och BMI samt vilka åtgärder som dokumenterats vid munproblem. Resultatet baseras på en granskning av 20 (14 män och 6 kvinnor) patientjournaler från patienter som genomgått SCT på grund av olika maligna blodssjukdomar.

Syftet med studien var att beskriva hur nyutexaminerade sjuksköterskor upplevde sin första tid i yrket utifrån känslor, tankar, stöd och bemötande. Studien genomfördes som en kvalitativ intervjustudie med fyra informanter som arbetat på Gävle sjukhus mellan 6-18 månader. Resultatet redovisades utifrån studiens frågeställningar och visade att nyutexaminerade sjuksköterskor upplevde många olika känslor och tankar inför sin nya yrkesroll. Känslor såsom rädsla, nervositet och förväntan var några exempel. Stödet och bemötandet från andra sjuksköterskor och närmaste chef var övervägande bra, medan bemötandet från under-sköterskor och läkare upplevdes som mindre bra.

Our task was to create a virtual test bench for verifying memory addresses in our commissioning body?s models. The purpose with the testbench was that it should be created in such a way that it would be easy to change the device under test without any major changes in the testbench.To solve the problem that the testbench had to be able to verify different devices we had to create a general enviroment for how the testbench had to be composed. By doing an analysis of which com-ponents that are usually included in a testbench and which components that were necessary in our project we came up with a generall enviroment for the testbench. Our result was a testbench with the follwing basic functions:* Read from a file that contains read and write operations to the Device Under Test (DUT).* Apply the stimulus to the device* Read the results from the device* Compare the results with wanted values* Generate a log file which contains information about the simulation result..

Bakgrund: En ökad medveten närvaro kring måltiden och ätandet genom mindful eating har i ny forskning visat sig vara en effektiv metod för att minska en rad olika sjukdomar och hälsorelaterade problem samt bidra till gynnsamma hälsoeffekter. Trots detta finns få studier genomförda i en svensk kontext.Syfte: Undersöka och beskriva graden av mindful eating hos en grupp individer på sociala medier i förhållande till Body Mass Index och demografiska variabler.Metod: Deskriptiv tvärsnittsstudie med en kvantitativ ansats. Ett tidigare utvecklat instrument, Mindful Eating Questionnaire (MEQ), översattes och distribuerades som en webbaserad enkätundersökning. Respondenterna rekryterades under en veckas tid genom ett snöbollsurval på det sociala nätverket Facebook. Inklusionskriterierna var att deltagarna skulle behärska det svenska språket, vara mellan 20-65 år och användare av Facebook.

The purpose of this literature study was to investigate the possibilities to improve longevity and stayability of beef cattle with breeding. The breeding goal for beef breeds is to produce animals with high capacity for growth and good feed efficiency. Longevity and sustainability are two important features to include in the breeding goal. If longevity is increased each cow can produce more calves and the number of female calves used for recruitment can be reduced and only the best heifers need to be selected for breeding. The benefits of longer life is that it lowers the costs of recruitment animals, it increases the number of young animals that become available for slaughter, and it increases the proportion of high producing animals in the herds.

Magnesium is one of the most important minerals in the body and it participates in many essential processes, such as energy metabolism and protein synthezis. Magnesium deficiency in cattle may occur when they are let out for pasture in the spring, and is associated with tetany, known as grass staggers. A high yielding dairy cow often loses more magnesium daily in the milk than she has available in the body, and magnesium thereby needs to be provided in the feed to prevent the cow from being affected by deficiency symptoms. The uptake of magnesium is mainly located to the rumen and is not regulated by hormones. The surplus is excreted in the urine by the kidneys.

This study examines how yoga is presented in a Swedish journal called Sökaren. Sweden is often presented as one of the most secular states in the world, and for that reason it is interesting to examine the Swedish way of religiosity by looking, in this case, at the depiction of yoga. I compare two periods of time, the first one from 1964 to 1974 and the latter from 1998 to 2008. I will thereby be able to examine tendencies and changes in the presentation of yoga. For a further understanding of the context around the elected periods this study introduces religiosity in Swedish society, such as Christianity and the New Age movement.

Followers of three world religions, Judaism, Christianity and Islam are waiting for the Messiah. Muslims are even waiting for aspiritual leader al-Mahdi. Two different persons claimed the title of al-Mahdi, at the end of the nineteenth century. Theyappeared almost at the same time, at the totally different places of the earth, with a completely different message and underthe rule of the British colonial power. The aim of the study is to compare the both religious figures, Mirza Ghulam Ahmadfrom India and Muhammad Ahmad from Sudan regarding their different messages, to illustrate the social, political andreligious factors that lead to the entirely different profile and image of these two men and how their organizations havedeveloped after their death up till today.

Followers of three world religions, Judaism, Christianity and Islam are waiting for the Messiah. Muslims are even waiting for aspiritual leader al-Mahdi. Two different persons claimed the title of al-Mahdi, at the end of the nineteenth century. Theyappeared almost at the same time, at the totally different places of the earth, with a completely different message and underthe rule of the British colonial power. The aim of the study is to compare the both religious figures, Mirza Ghulam Ahmadfrom India and Muhammad Ahmad from Sudan regarding their different messages, to illustrate the social, political andreligious factors that lead to the entirely different profile and image of these two men and how their organizations havedeveloped after their death up till today.

The horse is an animal that often becomes humanized. Despite domestication, the horse still has a need to interact with other horses, be able to move for the most of the day, and being able to graze. If these needs cannot be fulfilled, the horse can be negatively affected and develop abnormal behaviours. An example of abnormal behaviours is weaving; the horse performs a swinging motion in the front area of the body during a long time. This literature review aims to investigate how different stabling forms (box/stall) affect the incidence of weaving, and also how this behaviour can be prevented or limited.

Background: A nurse who is working in the health care is expected to show the best side for other people. An emotional work demands a lot of the role of a nurse, when she has to deal with her feelings after the given situation to satisfy the patient.Aim: The purpose of the study is to seek understanding of what nurses perceive to be the essence of the emotional work in health care. The study also wants to understand what factors could affect the meeting both positively and negatively between nurse and patient in social interactionMethod: The study?s methodology is qualitative with phenomenological-hermeneutical approach to seek understanding of the six interviewed nurses lived experiences and the experiences of the emotional work.Results: The result has four main themes developed: Emotional management, to consider the patients existential needs, meeting the patient and to do something meaningful.Conclusion: The essence of the perceived emotional work for nurses is emotional transformation where the nurse changes her feelings by acting according to the situation in the meeting with the patient. It is important that nurses reflect in the work so they do not take their work home and become exhausted and burn out.Keywords: Emotional labour, emotional management, patient encounter, phenomenological-hermeneutical, existential needs, the essence, burn out.

Organic animal husbandry has received a lot of criticism lately. The aim of this literature review was to examine if the rules and principles of organic pig farming give better or worse welfare in comparison to the conventional systems in Sweden. Health, physiology and behaviour have been used as indicators of welfare in this study. This is due to the importance of using more than one indicator in welfare assessments. Studies have shown that organic pigs have more remarks on joints when slaughtered, but these remarks can be reduced by vaccination against erysipelas.

For my advanced degree in archival science, I have organised and catalogued two family archives; man Family Archives ("Gardtmanska släktarkivet") and the Hamnström Family Archives ("Hamnströmska säk- tarkivet"). Though both could be labelled "family archives", there were many differences between the two. The Gardtman Family Archives contained the records of several family members from a period of several centuries, spanning from the early 17th century, to the early 20th century. It was by far the larger of the two archives. A substantial part of the records consisted of documents regarding various agricultural estates the family had owned or been involved with in one way or another.

In this thesis a concept for floor hatches for foam pits has been developed. Since there is an existing solution that is powered by hydraulics and is expensive, the goal was to develop a cheaper solution, as simple as possible.A number of different concepts were developed and evaluated. A concept with five sections that are pulled to the side and stacked on each other was chosen as it was thought to have the lowest risk of crush injuries and to be easiest to manage and control. In the opening behind the foam mattress a lifting table is placed to regulate the height of the stacked sections.To be allowed to be installed in the floor of sports halls the sections must be dimensioned according to the construction standards for these types of buildings. Different dimensions of beams in steel and wood materials were evaluated and of those, who lived up to the requirements of the standard, a concept was chosen.