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.

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.

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 purpose of the present essay, as part of the project Self esteem and Life circumstances among teenagers, was to investigate the rate of both deliberate self-harm (DSH) and risk behaviour related to eating disorders in 14-year-old swedish adolescents, gender differences in DSH, and possible correlations between DSH and risk behaviours related to eating disorder. In addition, the effects of expressive writing (Pennebaker & Beall, 1986) on DSH and risk behaviours related to eating disorders were investigated. Data from two pilot studies are included. In total, 198 14-year-olds from four different schools in southern Sweden participated. For the purpose of Measuring the rate of DSH, a simplified version of Gratz's (2001) Deliberate Self-Harm Inventory (DSHI) was used.

The energy consumption continues to increase as the use of electronics and energy consuming equipment increases. The use of fossil fuels has to be phased out for this to be sustainable in the long run while the use of renewable energy continues to increase. A renewable energy source is solar energy but the production of heat and electricity are today very expensive compared to other energy sources and an important task for the solar energy market to grow is therefore to minimize the production cost of the solar collectors while increasing its efficiency to produce heat and/or electricity. One way to convert solar energy into heat is by using solar collectors and electricity can be produced by utilizing the produced heat, or by applying solar cells.This thesis aims to recommend a reflective material for the next generation solar collectors from Absolicon and to recommend a commercially available coating for the receiver tube of the solar collector. A market study has been carried out to investigate the cost-related aspects along with the optical and durable aspects for the optical material of the solar collector.

I studien tas måttlistor fram för tre barnplagg med funktionsdetaljer. Plaggen graderas för att kontrollera att skillnadsintervallerna är rimliga att skicka vidare till produktion. Studien genomförs mot ett företag som uppgiften utformas tillsammans med och som bidrar med material i form av tyg, provplagg att utgå ifrån, samt handledning.Metoden för studien är huvudsakligen experimentell forskning i form av avmätning, konstruktion, gradering och sömnad. Underlag för den experimentella forskningen består av litteratur. Huvudfokus ligger på gradering då plaggen i studien omfattar ett stort storleksspann innehållande 12 storlekar vilka är 86-152 centilong.

Acid sulphate soils is a wide spread problem along the northern coast of Sweden. This is causing great damage through low pH and leaching of metals out into the streams. These soils are estimated to be found in several places in Sweden but also in many other areas in the world. One of these areas in Sweden that are believed to contain these sediments is Mälardalen. The purpose of this study is to evaluate the extension of the acid sulphate soils in this area.

Forestry and reindeer husbandry are entitled to use the same land for their operations. For this reason, conflicts occasionally arise between them. Soil scarification is a forestry operation which has a negative effect on the occurrence of reindeer lichen. Reindeer lichens are of crucial importance to reindeers and reindeer husbandry, especially in the winter when reindeers primarily feed on different lichen species (Cladina spp. and Cetraria spp.).

Government regulations and customs duties restrict the import of trucks to some of the markets to which Scania tries to sell their trucks. The distribution problem due to these regulations is solved by the foreign assembly department, KD, at Scania. This means that competence is needed and costs are added not related to Scania's core operations.The aim of this master thesis has been to analyse and to evaluate alternative ways of managing the packing operations considering cost, quality and work organisation. To study and examine the work methods and operations of today and also to present methods Measuring the operations effectiveness and productivity.We have used the system approach to maintain totality and to understand the component's relation to this totality. Field studies combined with studies of relevant literature and studies of other companies operations have given us the knowledge and the understanding of the packing operations needed.

This thesis work has been performed on request by SWT (Scandinavia WeldTech AB). SWT manufactures, develop and sell ready to assemble building systems for concrete rafter beam applications. The beams in this system consist of a u-beam that is welded to a flange. To be able to fill the beams with concrete there is holes in the beams top end. The holes are made in a ?punching machine?.  These holes are cut out and the remaining steel piece is bent down in the u-beam.

In 1936 a governmental breeding project was started with aim on military use. The police later came to use dogs from this project as well. In order to utilize dogs that could fit for other purposes training and education of dogs for search of different substances and of guide dogs for blind persons was performed. A political decision to privatize the whole dog programme was taken in 1992. During most part of the time one had serious economical issues since too few of the dogs that were bred could be considered to fulfil the basic demands for service. To satisfy the need of service dogs private bred dogs were bought as well.

A district heating plant has the advantage that it can take advantage of the waste heat from industries and use of cheap fuels to produce heat. But for the long term is competitive requires that energy is also saved in district heating plants. One way to save energy in a district heating system is to increasing cooling to the return temperature. This leads to less power needed to drive the distribution pumps,  and that more energy could be extracted from the same amount of fuel by an improved flue gas condensation.In Karlskoga the return temperature into the district heating plant is high. They would therefore reduce the return temperature in order to extract more energy from the flue gases.

ABSTRACTThis project thesis has been written at the request of Mälardalens University, Västerås.The aeronautical engineering students at Mälardalens University and the pupils of Hässlö upper secondary school, all gets the opportunity to perform a computation lab with a real turbojet engine during their study. The goal of the lab from the University is that it should give the students applied experience from the theory part of which has been tought in the course ?Aircraft Engine Technology?.                      The pupils of the Hässlö upper secondary school are performing simpler calculations from the measured values of the equipment. This turbojet engine is located at Hässlö airport in the premises of Hässlö upper seconday school.Since the installation 1989, the engine has lost both thrust and reliability. This makes the theoretical computations made by the students inaccurate.

The abrupt and early weaning of intensively kept lambs may have serious animal welfare implications, but relatively little is known about this. Weaning includes the breaking of the mother-young bond and abrupt replacement of milk by solid food, often coinciding with changes in the (social) environment. Altogether, these changes are likely to affect lamb welfare significantly. This study aimed to establish how strong and persistent lamb welfare is impaired following abrupt weaning by means of Measuring behaviour parameters indicative of affective state. Also, we investigated the existence of a diurnal rhythm in play behaviour, which is considered an important indicator of positive affect and good welfare.

After parturition the energy demand for milk production is greater then the energy provided from the diet. The cow mobilises therefore body tissues to compensate for the energy loss. Live weight and body condition scores decreases as a consequence of the mobilisation. The aim of this study was to analyse the relationship between body condition score, live weight and subcutaneous fat depth measured by ultrasound and the changes during the lactation. Possible differences between Swedish Holstein (SLB) and Swedish Red and White Cattle (SRB) were also investigated.