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 consumption and energy use in today's society contributes to the on-going climate change that creates a debt of life quality for future generations (www, DN, 2007, a). The resources that are used by humans exceed by far what is sustainable (www, Regeringen, 2007, a). The purpose of this paper is to examine how a message about energy conservation should be designed to reach youths. This will be attempted by showing their thoughts on energy and environmental issues and also what it would take for them to get more involved in these issues. The views of the youths are gained by a number of focus group-interviews, which where carried out in the fall of 2007, with kids in the ages 12 to 19. Apart from these interviews, interviews where also conducted with representatives from different youth organisations in Sweden, which gave their views on how to get a message across to kids.

The objective of this study is to investigate a new pedagogical material called 4DFrame, how it is experienced by informants and how suitable it is in education - in particular mathematics. Socioculturalperspective has a central role in this study when students are given opportunities for linguistic and social interaction during the experiment with the new pedagogical material. The methodology for this study has been visits, interviews, and observations. The study reveals that there are different views on the didactic potential for mathematics of the new teaching material, though no conclusions can be drawn regarding whether this material is more or less suitable in teaching since no research have been found that compares this with other pedagogical materials. Both national and international studies show the need to find alternative and better ways to make mathematic education meaningful.

The aim of this thesis is to examine how personnel working with asylum cases at the Swedish Migration Board handle their role as administrators of asylum. For the study 7 asylum administrators were interviewed and the analysis was made with influence from the method critical discourse analysis. To understand the themes in the analysis I have used Michael Lipskys theory about street-level bureaucrats. Main results from the analysis of the interviews were that the street-level bureaucrats had certain strategies for managing the difficult aspects of the job. The interviews also showed that the participating informants had difficulties with different identity positions..

 Bakgrund: Sedan 1988 har alla svenska aktiebolag oavsett storlek varit tvungna att ha en kvalificerad revisor som granskar företagets räkenskaper. Idag är Sverige ett av två länder i EU som fortfarande har kvar revisionsplikten för små företag. Inom EU finns bestämmelser som medger medlemsländerna att undanta små företag från revisionsplikt. Utifrån undantagsbestämmelserna har en utredning gjorts i Sverige och ett lagförslag har lagts fram som innebär att 96,5 procent av alla företag i Sverige kan välja om de vill bli reviderade eller inte. Revisionspliktens vara eller inte vara har diskuterats flitigt i Sverige och studier har gjorts avseende vilken relation företagen har med revisorn, vilken nyttan är med revisionen och vilka faktorer som spelar in vid frivillig revision.

Background: It is required that health care professionals continuously work with patient safety and quality improvements, and the skills of registered nurses are significant in this work. However, quality improvement also requires commitment and knowledge about how to improve health care and ensure patient safety. There is a lack of studies that highlights the importance of supportive functions for this work. Nurses in clinical settings can be utilized as facilitators that make things easier for other health care professionals who are engaged in quality improvement and patient safety. In order to gain understanding about the significance and needs of nurses with a role of facilitator, it is urgent to learn from their experiences of facilitating quality improvement in health care.Aim: The aim was to study nurses? experiences of facilitating quality improvement of nursing care, patient safety and multi-professional collaboration in health care.Method: Semi-structured qualitative interviews were performed with ten registered nurses who had experience of being in the role of facilitators.

This student report is a literature study about cardiac insufficiency in cats and it is written mainly for veterinary nurses. It is about cats with an underlying heart disease that has led to an incompensated heart failure.It presents a general basis on normal anatomy and physiology, and also how to make the diagnosis, therapy and intensive care.The student report is also about the role of the veterinary nurse during the process of the disease, how to help the veterinarian in the best way, how to handle anesthesia in cats with a heart disease, which factors that can have a significant matter in feeding, and what advices to give to a pet owner with a cat with a incompensated heart failure..

The digital era has led to technical advances that have transformed the role of the public library from being a place that is used only through physical visits and material, into also being a virtual space that can be accessed by users from outside the library through Internet-based access to e-media such as e-books and streamed or downloadable audiobooks.The aim of this study is to examine how the role of public libraries in Stockholm County has changed in the process of developing into digital libraries: how this has affected their organisation, work methods and strate- gies, as well as their accessibility. The theoretical framework of the study draws on Michael K. Bucklands theory of information accessibility, which is based on six factors of access that are determined by different types of barriers. The methodology is based on a combination of quantitative and qualitative methods. Primary data was gathered through an empirical survey, which consisted of a structured questionnaire distributed to most of the public libraries in Stockholm County and semi-structured interviews with selected librarians and experts for further in-depth understanding.

The purpose of this study is to determine if and how municipal consultative entities through influence may affect the legitimacy of the Swedish democratic model. The study aims to do this through analysing the opportunities for influence present with the Youth Council and the Council of the Retired in Karlstads municipality, to determine how the councils may affect political participation and the role of elected representatives. To do so, the study asks the following primary research question:"What requisites for influence are present for participants of municipal consultative entities, as found for the representatives of the youth and the retired within the framework of their participation in the Youth Council and the Council of the Retired in Karlstads municipality?"The study answers this research question by dividing it into one question of policy and one question of democratic perspective, and investigating these matters through nine snowballing interviews with the decision makers, organisational actors and participants of the councils. The information from the interviews is then analysed per council through a framework of democracy theory, policy process theory and organisation theory.

Bakgrund och problemdiskussion: Revisorns funktion är att agera som extern övervakare genom att skapa förtroende mellan bolaget och dess intressenter. Detta sedan det finns ett behov att informationen är tillförlitlig för att upprätthålla en välfungerande kapitalmarknad. För att detta ska vara möjligt krävs att revisorn förbehåller sig oberoende och innehar tillräcklig kompetensen. Det är även dessa komponenter som definierats vara summan av revisionskvalité. Vi föreslår att dimensionerna påverkar revisionskvalitén olika beroende på om bolaget är ett familjeföretag eller icke-familjeföretag.

The aim of this Master´s thesis is to examine the debate in Swedish library press concerning outsourcing of public libraries. The two magazines studied are BBL (Biblioteksbladet) and bis (bibliotek i samhälle). The period of time covered by the selected articles is 2005 to 2011. Although there are still quite few cases of tendering arrangements in Sweden, the question has been raised in the last years by the decision of the Municipality of Nacka (Stockholm) to outsource their public libraries. Another important factor for bringing the question into focus has been the general elections of 2006, which brought an alliance of right-wing parties to power.     In this thesis the arguments of the participants are documented and analyzed.

A new code for corporate governance was introduced for major companies in Sweden in July 2005. This act is to some degree a follower to the Sarbanes-Oxley Act that was introduced in the U.S.A. after the Enron scandal. The purpose of this thesis is to evaluate the effect on the controller in response to the introduction of this new act. Three controllers in major Swedish companies was interviewed and asked if and how they had been affected by this new act.

This paper is a study of some of the mathematics textbooks that were used in Swedish public schools from 1842 to the present. During this period several revisions of the curriculum took place and led to a change of contents in the various books. The first part is a description of the books chosen and highlights from each are given and compared with the corresponding curriculum. Also social and political change and the role of men and women can be studied in the examples presented. A comparison between similar topics and how they were accounted for in the older versus the newer books follows suite.

Revisionspliktens avskaffande -En jämförelse mellan en liten och en stor revisionsbyråDatum:15 januari 2013Nivå:Kandidatuppsats i företagsekonomi/redovisning, 15 ECTSInstitution:Akademin för hållbar samhälls- och teknikutveckling, HSTFörfattare:Nicklas ErngrenAnnica LarssonMariah WahlgrenTitel:Revisionspliktens avskaffande -En jämförelse mellan en liten och en stor revisionsbyråHandledare:Angelina SundströmNyckelord:revisionsplikt, revision, revisionsbyrå, revisor, små företag, framtidsmöjligheterFrågeställning:Hur har revisionsbyråerna förändrats genom revisionspliktens avskaffande?Hur har storleken på revisionsbyråerna inverkat på tjänsternas utbud?Syfte:Syftet med studien är att beskriva skillnader och likheter i hur revisionsbyråerna förändrat sitt utbud av tjänster och vilka andra förändringar de gjort efter avskaffandet av revisionsplikten för små företag. För att uppnå syftet och besvara forskningsfrågorna har två revisionsbyråer studerats.Metod:För att besvara forskningsfrågorna och uppfylla syftet har två gruppintervjuer gjorts med Lars Lönnkvist och Barbro Andersson på Revisorsknuten och Sara Keyser och Magnus Hallberg på PwC i Nyköping. Intervjuerna gick ut på att ta reda på vad respektive revisionsbyrå gjort för förändringar av sitt utbud efter avskaffandet av revisionsplikten. I analysdelen har sedan svaren ställts mot varandra för att se vilka likheter och skillnader som finns mellan den stora(PwC) och den lilla (Revisorsknuten) revisionsbyrån.Slutsats:Studien visar att det finns likheter i de förändringar som gjorts bland annat ett större fokus på redovisningstjänster än tidigare.

Kevin Roberts has extended the comprehension of strong consumer brands to a higher level where loyalty beyond reason is established. He calls this new status Lovemarks. As the concept of Lovemark has only been applied in B2C markets, this thesis is directed to find out the applicability of Lovemarks in B2B context. In order to fulfill the research purpose, three main questions are answered based on a cross-sectional research approach: What role do intangible factors play in B2B branding? Is the idea of B2C Lovemarks transferable to B2B context? How should a B2B Lovemark be characterized? The results of the qualitative interviews indicate insights of high investment and involvement, integrated brand communication, balance between function versus emotion, brand?s trustworthy personality, customer partnership, and finally, the potential establishment of B2B Lovemarks.