The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

The study's aim was to examine the professional role of the Special Education Teachers, working with students in socio-emotional difficulties with focus on externalizing behavior. The study is qualitative in nature, based on 10 interviews conducted at four different schools where four Special Education teacher and six teachers were interviewed. The system theoretical perspective was used as a theoretical basis, based on a holistic view of the schools where relationships, interactions and context is of great importance. The Special Education Teacher is a part of the school context and therefore it has been interesting to study how he/she works with socio-emotional difficulties in school activities on organization, group and individual level. The results show that externalizing students becomes a problem in schools today when they influence their surroundings and requires a lot of time regards to needs of both teachers and Special Education Teacher.

In my study I focus on how teachers work and teach regarding reading in schools and what kind of methods they are using. The purpose of this study is to find out if there are any differences between experienced and inexperienced teachers. I examine this in three different primary schools where I interviewed two teachers with long experience in teaching children in the age of six to ten years old. I also interviewed two teachers with four or less year of experience in teaching. I have done this study through qualitative interviews with experienced and inexperienced teachers. Through these interviews my purpose was to find out how they teach the students how to read and what factors that influence the choice working strategies. The results show that teachers, regardless of experience teach the students through different approaches.

I denna uppsats undersöker författarna orsaker till och konsekvenser av beställar- utförarmodellernas införande genom att undersöka tre landsting och deras styrmodeller. Den teoretiska utgångspunkten hämtas från diskursanalysen, med bas i Laclau, Mouffes och Faircloughs diskursteori, samt principal- agentteorin. Med dessa verktyg utkristalliseras de element som kringgärdar beställar- utförarmodellen och intervjuresultat används för att se hur stort genomslag dessa har fått i undersökta landsting. Resultatet blir en identifikation av demokrati och effektivitet som centrala mål för modellens införande. Alltfler landsting har på senare tid modifierat beställar- utförarmodellen mot en kongruens mellan demokrati och effektivitet.

Under de senaste åren har det skett en ökning i antalet företagsförvärv och i samband meddetta riktas fokus ofta på goodwillhanteringen och identifieringen av immateriella tillgångar.Det är ett intressant och aktuellt ämne och därför ämnar uppsatsen undersöka hur revisorerupplever företags inställning till redovisning av goodwill och varumärken. Utredningen skallundersöka om företag är villiga att redovisa varumärke eller om de hellre vill ha kvar det igoodwill, om revisorer måste tvinga företagen att separera de två posterna ifrån varandra ellerom företagen själva är villiga att utföra denna process. Därtill ämnar uppsatsen ta reda påvilken varumärkesvärderingsmetod som används. Det teoretiska ramverket presenterarprincipal-agentteorin utifrån ett redovisningsperspektiv, redovisning av goodwill och andraimmateriella tillgångar, de olika metoderna för varumärkesvärdering samt lämpligaredovisningsstandarder. För att ta reda på studiens syfte har en kvalitativ studie genomförtsdär tre revisorer med flera års erfarenhet inom området intervjuats.

AbstractDuring my university trip to South Africa I visit a black township called Lingehlile. There I examined the life situation and education for children and youth with mentally disabilities. I was interested in knowing more about what basic condition they have, period of school and what kind of support they get outside the school. The subjects that I have handled are a school for all, support for the person with mentally disabilities and their family, the opinion of the society, education and life after school. I got my result by two interviews.

Bakgrunden till detta examensarbete är ett behov av att införa vibrationsmätning i form av ett tillståndsbaserat underhåll vid AB Sandvik Coromants produktionsanläggning i Gimo. Underhållsarbetet på AB Sandvik Coromant i Gimo bedrivdes vid tidpunkten för studien som avhjälpande och förebyggande med olika fasta underhållsintervaller. Att införa tillståndsbaserat underhåll skulle kunna reducera kostnaderna, samt medföra en ökad uppföljning av varje maskin i form av hälsotillstånd. Målsättningen med examensarbetet var att utvärdera vibrationer som mätmetod. Arbetet har innefattat fyra, huvudsakliga moment.

The physical environment is constructed of materials. The materiality of different places contributes to how places can be distinguished and the material can contribute to the construction of place identity. For architects with different orientations the material is one of the principal means by which they can express their idea. The material remains when the design process is finished and instead the material becomes a precondition for how people will perceive and deal with the place. The literature study of the essay examines how the concept of place and materiality is dealt with in different disciplines and how these descriptions are linked to the concept of place identity.

Today, student influence is an important part of the school?s activities and is anchored both in Lgr 11 and the school law. Student influence has gained a larger and more important role thru out the years. Previous research points out that teachers and management at school?s have had difficulties with interpretation and understanding the education plan (curriculum) and to know in which way and how much influence the student should have.

Problem: In society of today corporate competence is an important factor for survivor and development. IT is developing rapidly and can not be ignored by companies. Then need for people with IT-competence is conquent increasing. A survey of corporate IT-competence is therefore of interest for companies as well as for local authorities. To determine the IT competence within an organisation, this competence has to be measurable.

This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.

This study was performed to examine the performance of an equity based crowdfunding campaign, as well as seeking to describe the risks, complications and the opportunities that this kind of funding brings. The study was conducted by an empirical case study of a company that was about to initiate an equity based crowdfunding campaign.The conclusion is that the planning of an equity based crowdfunding campaign is time consuming and requires knowledge in many different areas. Therefore it is important to identify in which areas skills and resources already are available within the company, and where it must be obtained through a learning process.The report also highlights that equity based crowdfunding, because of legal restrictions surrounding the issue of unlisted shares, can not be marketed as other types of crowdfunding. This leads to the conclusion that those who invest in equity based crowdfunding do not necessarily belong to the crowd that crowdfunding is generally associated with. Arguments can be made that this crowdfunding model rather resemble traditional angel networks.A technical study was also made about the company's products.

This essay explores how artwork in the public space can be analysed, conceptualized and described by bringing attention to site. Through an analysis of artworks in the yearly art exhibition of Fittja Open 2011, the essay draws attention to site-specific art and structures of power. The principal aim is to present not only the exhibition of Fittja Open 2011 but also other artwork in the public sphere in Fittja, a suburb to Stockholm. From this point of departure other interests evolve that concerns the "image" of Fittja. The analysis, based on research in art history, architecture, ethnology and philosophy as well as qualitative interviews, also focuses on understanding the role of site and the relations between art practice, institutions and site.The result shows that there are problems with a ruptured interface between the artwork and site.

The goal of the society to increase the proportion of renewable energy has led to an increased demand of bioenergy e.g. forest biomass. However, there are concerns that removal of biomass will lead to decreased base cation concentrations in the soils and acidification of streams. In order to find in which types of landscape removal of branches and tops could have such negative effects, this study aims to analyse the relations between pH-sensitivity and landscape variables in the Bothnia Bay water district. GIS and digital geographical data were used to analyse the landscape in subcatchments.