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.

A unified model of stress and affect consciousness was proposed. The connection between affect consciousness and perceived stress was studied. Teachers (n = 19) were interviewed using Monsens affect interview, followed one month later by a questionnaire containing Perceived Stress Scale (PSS), State-Trait Anxiety Inventory (STAI-S, STAI-T) and Twenty Item Toronto Alexithymia Scale (TAS-20).Statistical analysis showed no connections between level of total affect consciousness and perceived stress. Though there were some indications of a negative relationship between affect consciousness and trait anxiety. There were also indications, using a complementary analysis, of a connection between level of affect consciousness on the subscale distress in the interview and perceived stress.

The purpose of this thesis is to investigate the ways in which emotion regulation and mood affects risk taking when it comes to decision making competence. Emotion regulation is an essential part of the attachment process, the development of an autonomous self and functional stress coping systems. Research indicates that there is a relation between a distorted emotion regulation and some psychological disorders like depression, PTSD, anxiety disorders and borderline (or instable emotional personality disorder). There is a definite need to analyze the relation between emotion regulation and decision making competence since it is relatively unexplored. A digital questionnaire was distributed amongst the participants.

The purpose of this study was to bibliometrically investigate and describe the research area called ?extrasolar planets?. The research questions were: Which authors were mostly cited within the area when the first authors (and their co-authors) were considered? Which authors were found in most co-occurrences? Did particular author collaborations emerge? To which institutions were most authors affiliated and did the size of the institution have an influence on whether an author was cited? What was the geographic distribution of authors and institutions and were there any patterns of collaboration?Did the image of dominating institutions and countries depend on the viewpoint?How applicable was Lotka?s law on the collected data? The data was collected from citation lists in documents from the database Arxiv.org. The documents were extracted by using the search term ?extrasolar planets?.

This thesis represents my individual final research in Societal Risk Management. The aim of the study is to research whether the method called Responsible Beverage Serving has had the desired effect of diminished alcohol-related violence in Karlstad City, after its implementation into the ordinary operational agenda for Karlstad district in the county of Wermland. According to the method, the alcohol-related damages as well as alcohol-related violence in a society can be reduced by refusing to serve minors and clients who are excessively intoxicated.In order to be able to reach the aim of the thesis, the subsequent questions must be answered;Has excessive drinking reduced in the bars and clubs in Karlstad City?Has it become more difficult for minors to be served alcohol in the bars and clubs in Karlstad City?Has the police reported amount of assaults outdoors diminished regarding the alcohol-related violence in Karlstad City?This research is an intervention study and uses a quasi-experimental design. The intervention itself is the method called Responsible Beverage Serving.

Value stream mapping is a tool that is frequently used by many different companies. It is a great tool used to achieve the work that follows the theories of lean production. The tool is used, however, only frequent on the factory floor and the method is also designed based on this type of use.An interest of applying the method on administrative parts of the company has occurred lately. Administrative parts of the company refers to the part that does all the planning such as purchasing, receiving orders, customer contact, contact with factory floor and other work that is made around the actual manufacturing. But the knowledge about applying value stream mapping on the planning part of the company is lacking because the method is relatively new.In this work, a comparison is made between the introduction of value stream analysis on production and planning.

The aim of this thesis was to answer a number of questions about the environmental consequences of aircraft de-icing. A further aim was to suggest how the environmental consequences due to the release of de-icing fluids can be measured and reduced.The main impact of the aircraft de-icing on the environment is due to the large oxygen demand for the degradation of glycol based de-icing fluids which are released in the environment. The effect of the increase in oxygen demand depends on where the degradation occurs in the ecosystem. In a sensitive ecosystem, the large demand of oxygen could provide an anaerobic environment which would be harmful for many types of organisms.In order to reduce the negative effects of the applied de-icing fluid, there is some type of collection system at every regular airport in Sweden. The methods of collection can be divided into two general groups, hydrological isolation or vacuum sweeper trucks.

Scintigraphic examination of the esophagus has for some time been the method of choice for the study of motility dysfunction in humans. The method has not yet been described for horses hence the lack of reference values for passage time for a bolus through the esophagus in healthy subjects. The purposes of this study were to measure passage velocity and time for a bolus to pass through the esophagus in healthy subjects, as well as to evaluate the reproducibility of the method. Eight warm-blooded trotters were used in the study. The horses were sedated with a low dose of Acepromazine prior to onset of the study.

Purpose/Aim: The aim with my study is to reveal changes in the construction of gender in weekly press over time. To do so I study the picture of the woman on front pages of the Swedish magazine Veckorevyn.Material/Method: Qualitative research method, semiotic picture analysis.Main results: There have been a lot of changes in the picture of the woman in Veckorevyn over the years and the results points to a more objectifying picture. The woman has gone from doing something and actually having a role, to simply being there to be looked at, all passive..

In this report we describe an adaptive simulated annealing method for sizing the devices in analog circuits. The motivation for use an adaptive simulated annealing method for analog circuit design are to increase the efficiency of the design circuit. To demonstrate the functionality and the performance of the approach, an operational transconductance amplifier is simulated. The circuit is modeled with symbolic equations that are derived automatically by a simulator..

The theologian Sarah Coakley has developed a theological method, which she calls théologie totale.This essay examines the methodological criteria for this method. To understand how its anthropology, epistemology and theology are shaped, the criteria are analyzed within a theoretical framework, in which mainly David F. Ford's theological typology and Stephen Bevans models of contextual theology play parts. The material consists of Coakleys texts, essentially the first part of Coakley?s projected systematic theological work.

Purpose/Aim: The aim of this essay is to study the expectations towards the launch of an intranet in a large organisation.Material/Method: A qualitative method has been used to fulfil the purpose of this essay. Indepth interviews have been made with eight informants of dioceses.Main Results: The study shows that the eight informants of dioceses all are positive towards the launch of an intranet in the organisation. They believe that it in time will lead to a more effective intern communication with less channels and more efficient messages..

There is desire to evaluate the tracheal diameter in the Swedish population of English Bulldog, a breed with breathing disorders, and if possible use it as a criteria for breeding in the hope of improving the life situation for these dogs. The Swedish Kennel Club has together with the Swedish Club for English Bulldog and veterinarians presented a five year radiological study that has the purpose to give an average look on how the tracheal situation is in the population. The trachea will be evaluated through two different methods, both measuring two distances in the thorax. The first one compares the tracheal diameter to the height of the cranial opening of the thorax, and the second one to the width of the third rib. With the measured distances one will calculate a quotient and compares it to the reference values.This study is designed to get a preliminary evaluation, based on the 65 dogs that were available on the time for the study, with measurements done by two persons on three different occasions each.

Background: Sleep-disturbances in persons with Alzheimer´s disease are prevalent. They are characterized as increased frequency and duration of awakenings, decreased slow-wave sleep, REM-sleep and increase of day-time napping. Depression and lower quality of life are associated with sleep-disturbances. Altogether a significant source of stress for caregivers and an important factor in institutionalization. Non-pharmacological treatment alternatives are rare.Method: Single-case A-B-C design, with non-concurrent multiple baselines, a pilotstudy.Aim: To explore if an educational program on sleep, sleep disturbances and behavioural change directed towards caregivers improved sleep, depression and quality of life in persons with Alzheimer´s disease living at home.

Using stimuli with identical information in both PR and advertising, this study seeks to explain how content class together with the level of involvement affects the communication effects of marketing messages. There is currently no established way of measuring the value of PR, and contemporary PR metrics do not take into account what effects PR actually generates. PR is often said to have an advantage over advertising due to the effects of third party endorsement, but previous empirical assessments show inconsistent results regarding what effects each content class generates. The result of this study is that PR is stronger at building recall, interest and credibility, and that it has less perceived selling intent than advertising. Results differ somewhat between different levels of involvement, but the conclusion is that this might not be attributable to the level of involvement per se but rather to the type of products being used in stimuli - a conclusion that seems valid for previous research as well.