Bakgrund: I takt med att fler företag blir allt mer kunskapsintensiva ökar konkurrensen om kompetent personal. En konsekvens av detta är att lönesättningen har blivit ett konkurrensmedel, varvid olika typer av optionsprogram uppstått. Redovisningen inom området har dock inte utvecklats i samma takt, varför en rekommendation på området behövs för att redovisningen skall upprätthålla sin trovärdighet. Optionsprogrammen kan betraktas som ett substitut för lön. Utifrån detta torde därför dessa tas upp som en kostnad i årsredovisningen för att ge en mer rättvisande bild av företagets ekonomiska ställning.

Bitcoin is a digital currency that is used by people all around the world. The goal of this paper is to give an idea about how much trust there is in bitcoin among its users. This paper has used an online survey aimed at bitcoinusers and a content analysis to collect data about this trust.The conclusions show that there seems to be some trust in bitcoin as a technology and this is based on that the users have a good understanding about how bitcoin works. They also share their knowledge about bitcoin to people around them. The trust between people in the bitcoin network on the contrary doesn?t seem as high because certain technological properties hurt this trust.

This thesis investigates the effect of profit growth and profitability on market capitalization amongst Nordic companies during the turbulent period 1997-2005. Our results suggest that profitability have a significant impact on market capitalization for six of the nine years studied, whereas profit growth does not seem to affect market capitalization. Consequently, our results imply that the effect of other factors on share price performance may be greater than previously suggested. These findings are only partly in line with theories on corporate valuation which suggest that market capitalizations are to a great extent driven by both profit growth and capital returns, regardless of whether the stock market is particularly unstable..

Vi har valt att undersöka hur nyemissioner påverkar aktiekursen. Detta eftersom det den senaste tiden genomförts ett antal nyemissioner på stockholmsbörsen. Undersökningen genomfördes genom en kvantitativ eventstudie av ett antal nyemissioner genomförda på stockholmsbörsen mellan åren 2000-2007. I undersökningen delades de identifierade bolagen upp efter storlek och bransch för att därigenom försöka finna eventuella mönster. För att kunna dra konkreta slutsatser beräknades, med hjälp av ett t-test, konfidensintervall för de olika kategorierna fram.

A dilemma often met by entrepreneurs is whether or not to share information about their business ideas in order to increase the probability for success. The reason for sharing information is presumed to be an increased ability to develop the business idea, whereas the reason for maintaining secrecy would be to protect the idea from being stolen. Common as this dilemma is in practice, it is not very well covered in the entrepreneurial theories. The purpose of this thesis is to elaborate the theories in this subject by investigating an entrepreneurial case. The case shows that one possible solution to the dilemma is a situation-based information sharing.

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.

Problematiken för vår studie grundar sig i den nya revisionslagen som trädde ikraft 1 november 2010, nämligen avskaffandet av revisionsplikten. Lagen innebär att alla aktiebolag som understiger två av tre följande gränsvärden: att ha i genomsnitt 3 anställda, omsättningen understiger 3 miljoner svenska kronor och att balansomslutningen understiger 1,5 miljoner svenska kronor, behöver inte anlita en revisor.I samband med att revisionsplikten avskaffades, diskuteras det mycket vilken betydelse revisionen hade för olika intressenter. Revisionen infördes framförallt för att ge bättre kontrollmöjligheter för externa intressenter. Trots lagändringen, är det idag flertal småföretag som fortsätter att behålla revisorn i företaget och det beror främst på grund av externa intressenternas påverkan.Vårt syfte med studien är att skapa förståelse varför småföretag behåller revisorn i företaget i förhållande till externa intressenter och hur externa intressenter påverkar det, ur småföretagens perspektiv. Undersökningen grundar sig på en kvalitativ studie i form av intervjuer.

High-precision cutting in metal is very complicated, a lot of parameters affect the result: what geometries to be manufactured, surface roughness and tolerances to be achieved, batch size etcetera. When pull-broaching internal parts this might be even more important, than in any other cutting operation. Everything is machined in one single stroke and the general technology is built in to the tool, therefore big investments must be made to change the process. Milling for an example: one piece at a time is machined away, and a lot of parameters can be changed easily.It is very high pressure on the cutting-edge when the broach is cutting. To achieve the specified product and to avoid unnecessary toolwear it is essential to use the right cuttingfluid and the right cuttingspeed for an example.

This thesis deals with the importance of boar tusks to the people at the Middle Neolithic settlement of Ajvide, Eksta parish on Gotland. The thesis discusses various issues concerning the Ajvide swine and their tusks, such as the question of domestication and the various functions ascribed to tusks. In order to cast light upon these questions the result of a study of all the tusks found on Ajvide thus far as well as their respective grave context is presented. The study also includes an osteological analysis of the tusks. Furthermore, ethnoarchaeological comparisons are made with Papua New Guinea and Vanuatu; contemporary societies presumed to share common traits with Middle Neolithic societies on Gotland and where swine and their tusks likewise assume a prominent position..

Since my experience is that teachers in singing hardly ever talk about when to sing a tone, I have chosen to examine this fact through interviews and earlier research in this matter. The interviewed singing teachers belong to different genres (classical music, pop/rock, jazz and folk music). I asked them to share their thoughts about the word timing, when it comes to music. I also wanted to know if they have any methods when it comes to teaching students to improve their timing. Further on, I have been discussing the results and the literature in order to make clear in what way singing teachers give priority to when a tone is being sung.

The purpose of this essay is to shed some light upon the children who grew up in Sweden after their parents fled the war in former Yugoslavia. Did the parents spread their own opinions about the other ethnicities which they fought against in the war to the children, even though they live in a new country? And if so, was it an act of patriotism for the country they once lived in and who was to blame for the war? Did the children who grew up in Sweden share the same attitudes as their parents? To find out about this we used interviews with four people, all with heritage from former Yugoslavia, Bosnia and Croatia. What we found out was that the thoughts from the parents partially were passed down to their children, even though the children thought that they had formed their own opinions. In this case the thoughts didn?t relate to any kind of patriotism or who to blame for the war, they rather believed that they shouldn?t blame the other ethnic groups for the war.

AbstractHannes Sundkvist: Uppror. En begreppshistorisk undersökning av ordet uppror och dess uppkomst i Sverige mellan åren 1525 och 1543, Uppsala universitet: Institutionen för idé- och lärdomshistoria, C-uppsats, Vårterminen, 2013. The following thesis is a conceptual historical study of the Swedish word uppror (rebellion) between the years 1525 and 1543. During this period, there occured five conflicts that in modern time have been named as rebellions. In my study I problematize the concept of rebellions and show that it is not possible to apply a contemporary definition to conflicts that erupted in the early 16th centrury. My purpose is to display how the word actually was defined during the time of the five conflicts.

?ÄTA-work? (Changes, Supplementary and Retiring works) is more or less common in all construction projects whether it is about houses, roads or railways, in the planning stage, or in the construction stage. For the Swedish Transport Administration, which is the largest purchaser of infrastructure in Sweden, ÄTA-work is a hotter topic than ever.Economists and managers want to draw conclusions on the projects share ÄTA-work, while the project manager is concerned about whether it is possible to draw any conclusions at all as each project is unique in itself and has its own merits. There is a big variation in the amount of ÄTA-work in different geographic districts in the Swedish Transport Administration.This study shows that the Swedish Transport Administration does not have a unanimous approach regarding the management of ?ÄTA-work?.

Sweden had in the early 1930's the lowest birth rate in the world. Population Commission which was established in 1935 concluded that one of the biggest social problems was the working women?s heavy workload. To deal with the low birth rate reforms and programs were founded both in order to help the women but also in order to support the inadequate motherhood. Government grants were set up to start the so-called vacation home for housewives where the government?s visions of the vacation homes were active rest and recreation.     Based on the Leisure Inquiry report regarding vacation homes for housewives - the purpose of this paper is to examine how the government visions regarding vacation homes for housewives were practiced and how the future of prevailing gender contract affected the holiday home.

The trotting in Sweden has a good reputation in an international view, both in the perspective of success and how the sport is managed with focus on security, animal protection and animal welfare. A large number of equipment details are fitted on the horses during training and competition. The Swedish law of prevention of cruelty to animals regulate training and competition with racehorses, and propose to protect horses from unnecessary suffering. The equipment permitted in races is regulated in Tävlingsreglementet (The Regulation of Competititon) and in the regulations of equipment, that the Nordic Regulation Committee and Nordic Animal Welfare Committee have worked out. Due to training and competition the equipment must even meet the Swedish law of prevention of cruelty to animals. However, the behaviour or the senses of the horses is often affected by the equipment due to the way the equipment corrects, modifies, restrains or reduces the behaviour of the horse, which may cause the horse stress or discomfort.