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 Nasometer is a non-invasive acoustic measuring instrument that quantifies the ratio ofnasal resonance in speech. It can be used as a complement to perceptual judgment of speech impediments, for example, in patients with cleft palate and velopharyngeal insufficiency. Inorder to determine if a nasalance score is abnormal, it must be compared to norm data. The main purpose of the study was to collect reference nasalance scores in children between fourand five years of age in Linköping. An additional objective was to compare the results tonorm data collected in Umeå.

Integritetstest används för att predicera vilka individer som sannolikt kommer att ägna sig åt kontraproduktiva beteenden på arbetsplatsen. Amerikansk forskning har dock påvisat att integritetstest även till viss del kan förutspå arbetsprestation. I Sverige är integritetstest relativt ovanliga, ett av de befintliga testen är Measuring Integrity (MINT) framtaget av Assessio. Syftet med denna studie var att undersöka sambanden mellan integritet och arbetsprestation bland anställda inom svensk detaljhandel. Dessutom undersöktes sambanden mellan relationsorientering och uppgiftsorientering, med de socioanalytiska begreppen ?getting along? och ?getting ahead? i syfte att få en djupare teoretisk förståelse för begreppen.

The purpose of this study is to investigate the reading methods that pedagogues, active in classes 1-3, use in the first stage of learning to read and how they consider their own choices of methods. In the theoretical background I sort out the basic differences between synthetic and analytic methods of acquiring the skills of reading. The analytic reading method means that the skills of reading starts with the complete text in order to later analyze the parts of the text. The synthetic method approach is based on a reading method where the parts are linked as a whole. The two methods are considered antipodes but can also be looked upon as complements in the current governing documents.

Abstract Aim: Since there is a lack of research based educational interventions concerning the relationship between coaches and young athletes, the aim of this study was to implement and examine the effects of sport psychology intervention for coaches in a track and field club. The research questions were: What are the effects of an educational intervention for coaches, with focus on a motivational climate, on: A) the coaches´ coaching approach B) their athletes´ goal orientation and C) their athletes´ perceived competitive anxiety?Method: The coach education stretched over two months and consisted of four two-hour lessons with focus on motivational climate, goal orientation and sport anxiety. Six coaches (three females, three males), aged 38-52 (M=44.33 years, SD=4.84) and their 59 athletes (27 males and 32 females) aged 12-14 (M=13.10 years, SD=0.82), participated in the study. A control group of 35 athletes (10 males and 25 females), of the same age (M=13.46 years, SD=0.70) and with similar demographic data, was also recruited.

At the beginning of 2011, Sweden started using the European rules for structural design, the Eurocodes, instead of the previous national rules. In both the previous rules and the Eurocodes, it is possible to dimension concrete columns using tabled values. However, the required cross section measurements have increased considerably. Moreover, it is possible to dimension concrete columns using calculations, however, this is unusual.The development of a fire in a fire cell can be divided into the growth stage, the fully developed fire and the cooling phase. The duration of each phase, as well as the temperature, is dependent on a number of factors, e.g.

The purpose of this study is to observe which method that is used when it comes to teaching geometry. The study aims to take a closer look at four different ways of teaching: illustrations, using practical objects, brainstorming and verbal communication. The method used to get the results is observation. With the result, we can deduce primarily that the educators make use of the four didactic methods to varying degrees. There are similarities between most of the teachers but also differences between them.

Background: When a parent loses its child life will change drastically and assume other conditions. The loss of a child affects the whole human existence, the grief can be very intense as well as in-depth and find expression both on an emotional, physical, mental and spiritual level. Aim: The aim is to describe parents? experiences of losing a child to illness. Method: Graneheim and Lundmans manifest content analysis method was used to the method based on qualitative raw material in forms of three Swedish autobiographies.

Mobile devices such as tablets and smartphones are quite common in this day. The author of this thesis wanted to know how common these mobile devices are in the building industry and how they are used and what potential an app could have. The author thus conducted an investigation on this matter, mainly in the form of interviews.Answers given by the interviews were then used as a basis to survey the usage of mobile devices and the usage of different kinds of apps. An investigation of different apps with the potential to be used by professionals in the building industry has been carried through. Apps which manage such things as scanning documents, measuring distances and handle communication.

This thesis is a study about wether first year students in Swedish senior high schools understand the learning intentions and the matter of the subject of history specified in GY 11 introduced in July 2011. The overall question that this master tries to answer is: Do the students understand what and why they are studying history? Three classes studying the first history course in the new system answered a survey regarding five of the specified learning intentions for the course and their overall opinion of grades and level of knowledge and intentions. By measuring the level of understanding and the students? general opinion the conclusion is following.

In today's agriculture efficiency and the capacity of tools and machinery are crucial. In this work we investigate whether it is possible to enhance the capacity of sowing by increasing the work speed of seeders, how seed technology affects seed placement, and if there is any difference between two different brands of seeders and their sow techniques. The seeders we have chosen to compare are Väderstad Rapid drill and Amazon Cirrus drill. The tillage capacity of the seeders and their traction power needs were examined as well.Väderstad Rapid and Amazon Cirrus were tested in a randomized block design with four replicates at three different speeds, 8 km/h, 12 km/h and 15 km/h. The seed placement at the different speeds was examined by dividing the seedbed into four different zones from its surface to its bottom.

The main objective of this thesis is to study how the structures of a sell dialog, via a web shop, should be designed in order to support and inspire the customer. To get the answer to this question I use a qualitative and quantitative method. The qualitative method is applied in connection with different interviews. The quantitative method is used to analyze different answers given from those who are interviewed. I also use the deductive method due to my interest of studying how reality can relate to the theories with the choice of the subject.Moreover, this thesis is structured by three main perspectives; company, customers and techniques.

The essay deals with the patterns of storytelling in Selma Lagerlöfs novel "Körkarlen". The focus is on the relationship between idea and form. Selma Lagerlöf tries to show how the drinker David Holm comes to insight about his own shortcomings and faults without knowing that he is in fact educated by his old friend. The author of this essay tries to show that Selma Lagerlöf use the same method in relation to the reader of the novel. Selma Lagerlöf wants to enlighten the reader without actually preaching.

Uppsatsen analyserar inledningsvis vad Method Acting innebär. Den ryske regissören och skådespelaren Konstantin Stanislavskij utarbetade i början på förra seklet ett system vars uppgift var att utforma ett skådespeleri som bröt mot normen av, vad han tyckte var, orealistiskt spel. Med naturalismen kom kravet att teaterns uppgift var inte att försköna verkligheten utan att visa verkligheten som den var. Stanislavskij besökte, tillsammans med the Moscow Art Theatre, USA i början på 1920-talet och presenterade sitt system för den amerikanska publiken. Några av hans lärljungar stannade kvar och började lära ut de nya skådespelarteknikerna.

During springterm 2010 Erik Persson and Magnus Hansson performed their ThesisWork with DIAB Laholm, in Hallands County for University of Halmstad.The project has been a product development project without exterior customers. Thusit had a great emphasis on functionality and less emphasis on marketing and such.This reflects the ambition to develop machinery to be used within the productionfacilities of DIAB Laholm, not to be sold to exterior customers.Main objective has been to create machinery which enables the production ofrotational symmetric work pieces within a NC-milling machine with 5 axles. Thework pieces milled will be made of DIAB?s material Divyncell with varyingdensities.The project has followed Fredy Olssons method involving Principal ? Primary ?Manufacturing constructions. However a complete manufacturing construction hasnot been made since DIAB just wanted a good Primary construction which will serveas a base for finishing touches at DIAB.By the end of the project material including calculations has been sent to DIAB andthey will finish the work and manufacture the machine if they find economic viabilityin this.The work method has been suited for this by several reasons, it was created withthese projects in mind and it?s also the method most familiar to us..