In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

Today it?s common that companies and organizations are facing several challenges and problems when it comes to making their IT-environment more efficient. Some of these are the management of user?s computers and file security. Comput-er users are often tied to their personal computer due to personal programs and files.

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.

In Europe, the central governments are the ones to coordinate the international standards and strategies regarding GPP; Green Public Procurement. However in Spain a GPP program was introduced late and only applied to the Central Government Institutions, (AGEA) (BOE nr. 027, 2008). These means that smaller administrations, such as, Autonomous Regions, Municipalities and Town Councils were not included in the program. The absence of a national program which excludes those governments made them introduce their own criteria for GPP, and the difference in criteria varies from one government to the other.

Bakgrund Som en följd av ett hårdare marknadsklimat har allt fler företag antagit en mer kundorienterad inriktning med kundrelationer i fokus (Xie & Chen 2013). Lojala kunder är en värdefull tillgång för företag, och allt fler forskare framhåller vikten av att behålla och vårda de befintliga kunderna (Bahaedin 2012). Ett verktyg för att erhålla och behålla lojala kunder är lojalitetsprogram (Lui & Yang 2009) men inom forskningen råder det delade meningar kring lojalitetsprogrammens effekt och huruvida man erhåller lojala kunder. Motsättningarna kring programmens effekter tyder på att mer forskning krävs för att få en djupare förståelse för kundlojalitet i relation till lojalitetsprogram.Syfte Studiens syfte är att beskriva hur lojalitetsprogram och dess förmåner kan påverka medlemmars lojalitet samt påvisa hur fördelningen av förmåner ser ut hos lojalitetsprogram inom detalj- och dagligvaruhandeln på den svenska marknaden.MetodI studien har en kvalitativ ansats tillämpats i form av fokusgrupp, individuella intervjuer och en innehållsanalys. Fokusgruppen och de enskilda intervjuerna tillämpades för att erhålla en djupare förståelse för medlemmars erfarenhet av och attityder gentemot lojalitetsprogram.

This thesis is the final part of bachelors program of Nuclear Engineering at UppsalaUniversity (program code KKI1). The work has been carried out in cooperation withForsmark Kraftgrupp AB. The topic studied deals with possible improvements ofefficiency at the planning department at block 2 in Forsmark i.e. FMP2.FMP2 plans and coordinates over 3,000 operations which is carried out during theannual overhaul of block 2 in Forsmark. Inspections, fuel replacement and repairs areincluded in the annual overhaul.

Skanska 21 is a student program for university students. The program runs for a year and a half parallel to university studies. It is aimed at those studying a few specific master engineering programs at Lund University, Royal Institute of Technology (KTH), Chalmers University of Technology or Luleå University of Technology. The program consists of a number of program meetings such as company presentations, a boarding school week, rhetoric training and project visits. The aim of the project is to evaluate the Skanska 21 student program.

Green public procurement (GPP) can be used as an instrument to reduce carbon dioxide emissions, and consideration of environmental aspects within public procurement is becoming more common in Sweden and internationally. Two product groups that have been pointed out as especially important are transports and electricity, where the opportunities for public purchasers to reduce emissions are relatively large. This paper studies GPP which aims at reducing emissions, primarily of carbon dioxide, through environmental requirements within these two product groups. A theoretical analysis of cost-effectiveness, transaction costs and effects on technological development is performed, followed by a closer study of how these aspects appear in practice within GPP. The results indicate that a cost-effective allocation of reductions between the two product groups is most likely to be attained if the main part of emission reduction is achieved through environmental requirements on electricity. The cost for emission reduction within transports is relatively high, especially for heavy transports. For transportation services, more generally focused requirements on emission reductions could probably give greater environmental gains, but the existence of transaction costs steer the environmental requirements towards more technology specific types.

Sweden has today the highest moose (Alces alces) population in the world. The population has been very high since the late seventies and in the beginning of the eighties there was a big ?moose explosion?. The main food source for moose during the winter is young pine (Pinus sylvestris) and birch (Betula spp.). The high moose population has therefore lead to high damage on pine forests over big areas.

The intention of my studies is to explore the field of musical learning from the pupil's point of view. This master thesis is the second of two Grounded Theory studies based on interviews.In study no1 Learning of music from the pupils' point of view (Pemsel, 2009) I asked ten pupils, soon to be graduates, to express their own experience of musical learning. The selection of informants was made after reading a questionnaire an- swered by a group of 60 pupils attending different programs at a typical Swedish upper secondary school. The ten selected informants had all chosen several music courses their latest years in school. The questionnaire had two purposes; one was to construct musical profiles of the pupils, the other was to select informants for the interviews.

The number of weaned piglets per sow and year is a good measurement of sow productivity since it is affected by the number of piglets born alive, the pre weaning mortality (i.e. mortality of live born piglets between birth and weaning) and the number of litters per sow and year. This measure is also closely connected to the number of piglets produced per year, which partly determines the profitability of the piglet producer. During this study, eleven successful piglet-producing herds were visited. Eight of the producers were Swedish and three of the producers were Danish.

The use of alcohol, narcotics, and tobacco have all long been considered health hazards, especially among children and teenagers. It is therefor not surprising to find that schools have promoted against the use of these substances in different preventative programs for many decades, and the Swedish school system is no exception. However, the use of, as well as the laws restricting alcohol, narcotics, and tobacco are, and have historically been, highly political issues. Individuals, groups, institutions, and states may all have different opinions on how these substances should be regulated and of their place in society, which in turn may lead to conflicts of values and different approaches. One can not expect parents or guardians to share the views on alcohol, narcotics, and tobacco policy presented by schools, laws or state regulations.

Syftet med denna uppsats har varit att titta närmare på två pedagogiska program för att se hur dessa beskriver islam i Sverige. Först gjordes en näranalys av vardera program för att sedan jämföra de båda i en komparativ analys. Genom dessa analyser och diskussioner i skenet av postkoloniala teorier har följande slutsatser vuxit fram:Bilden av islam framställs i båda programmen genom porträtt av muslimer. Det första från 1989 Olika tro i Sverige- islam- ett sätt att leva låter Nagat, en ung tjej berätta om islam och då framför allt om de fem pelarna. Fokus ligger på att informera om islam och inte berätta om Nagat.

Unmanned Aerial Vehicle (UAV) är en benämning på en obemannad flygande farkost. UAV är en benämning för själva farkosten och därför har Unmanned Aircraft System (UAS) tagit över eftersom det är ett begrepp som rör hela systemet som förutom flygfarkost innefattar start, landning, markstation och kommunikationslänk. Inom mätningsteknik är UAS ett relativt nytt begrepp och tekniken har sin historia mestadels inom det militära området. Syftet med denna studie är att analysera samt utvärdera två programvaror och en molntjänst för bearbetning och framtagning av ortofoto från UAS-data. De frågor som ställts inför arbetet är: kan en molntjänst ersätta ett avancerat datorprogram vid generering av ortofoton? Kan dessa datorprogram ge ett bra resultat utan hjälp av andra GIS-program? Vilket program är enklast att förstå och använda samt vilka är skillnaderna mellan programmen? Dessa frågor har besvarats genom användning av insamlat data och för att få utvärderingen rättvis har därför tre olika dataset skapats.

Allanblackia is a genus of trees that grows in the rainforests of West, Central and Eastern Africa. Its big fruits contain seeds very rich in oil which has been used by local communities for cooking and making soaps. The native stands are threatened by overexploitation and the demand for the oil is much greater than the supply. Domestication programs, aiming at introducing the trees to small holder agroforestry systems, have been started for some of the species. The main aim of this study was to investigate the soil requirements of Allanblackia stuhlmannii in terms of chemical and physical parameters, as revealed by the soil conditions in native stands. Another aim was to see if these varied along an altitudinal transect.