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..

According to both national and international political regulations, the school should as far as it is possible include students with special needs in regular education. However, when implementing these political intentions regarding an including school environment, problems often arise. The aim of this studie has been to investigate the opinions of teachers and students when it comes to inclusive education in mathematics. The study has partly been based on interviews with students with special needs in mathematics. These students were included in regular mathematics groups.

The purpose of this study is to explore and understand the social and structural dynamics of an organization working with questions regarding development. The organization in question is Vi-agroforestry, a Swedish based NGO that works around the lake Victoria basin and the focus will be on their office in Rwanda. I have used a qualitative approach and conducted participatory observation as well as semi-structured interviews to gather data. I have emanated from the individuals in the organization by using a theory of microsociological organisationperspecive to understand how the employees create and is created by the existing social structures. (Blomberg, 2003) Even though the office in Rwanda only is a relatively small part of Vi-agroforestry?s operations it is still highly individual and independent from the rest of the organization.

In the West, travels are often regarded as a given. When tourism is studied it sometimes sounds as if all people have the opportunity to go on vacation when they want and wherever they want. That is not the reality for all. There are laws and regulations on visa requirement which makes it harder for nationals of certain countries to travel on holiday abroad. This essay examines the situation for residents of countries outside the EU and the Schengen Agreement.

Sweden currently has no legislated regulation of lobbying, but the professional lobbyist can voluntarily subscribe to, among others, the professional code of standars created by the trade association of Public Relations, Precis. There is an ongoing discussion in Sweden to regulate lobbying, both in mass media and in politics. This study examines this debate and focus on which arguments there are for and against lobbying regulation in Sweden. It also attempts to identify the differences, if there are any, between left and rights parties with regards to their views on regulation of lobbying.Tha main method used was document analysis of parliamentary bills which have been raised concerning a lobbying regulation in Sweden. In the theory section, I include four different types of requirements placed on democratic lobbying (se for example Jaatinen 1998, Kitchen 1999, Larsson 2005, Möller 2009 and Naurin 2001).

I detta examensarbete har jag undersökt förmågan hos nautiker att ta fram och tillgodogöra sig information från radar och ARPA för sitt beslutsunderlag i trafiksituationer. Syftet var att få förståelse i om fartygsbefäl haft svårigheter att få fram denna mycket relevanta information. Detta gjordes med hjälp av förstudier i form av intervjuer med erfarna fartygsbefäl. Dessa intervjuer gav kriterier som möjliggjorde analyseringen av 13 olycksfallsrapporter, vilket utgjorde litteraturstudien. Dessa rapporter var författade av engelska Department of Transport, Marine Investigation Branch(MAIB), Statenshaverikommission(SHK) och  Sjöfartsverkets rapportserie(SjöfR).

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.

The municipality of Falkenberg is a result of a unification of several smaller municipalities in 1971, each one with a small library. This left Falkenberg with an unusual large amount of smaller branch libraries. The object of this thesis is to describe and try to understand the political conflicts that have erupted during the period 1971-1994. Through a case study containing press clippings from the local newspaper, different reports, political meeting protocols, a historical background of the library and a study of library specific norms and regulations I can create an image of the heated debate. The participants in this debate can be divided into politicians and civil servants and the conflict circles round the fact that from an economical perspective, there is not enough budget to keep all the small, local libraries.

AbstractHudiksvalls coordinating model - a model to make cooperation easierCamilla Andersson and Åsa GradinThe purpose of this study was to examine the experience each one of the administrators have of their own new model in Hudiksvall to make cooperation easier for the three different administrations in Hudiksvalls municipality. The study will focus on the administrators experiences of Hudiksvalls coordinating design. Questions of the study were: How is the influence of the model on the rules? How is the influence of the model on expectations and parts? What kind of influence did the model have on the responsibility distribution? What kind of influence has the model on the responsibilities at the transfer of costs? To answer the questions of the study we applied a qualitative method, it was made through a standardization interview guide and open questions, with six of the dealing officers who works with the model. Some of the results wich can be discern are by an economic character, andfor the clients that they won`t be passed around the administrations in the community, they get the right help, quick and safe.Key words: cooperation, coordination..

The focus in this paper was on managers in the middle position in the care of the elderly and people with disabilities. The aim was to develop knowledge about the conditions of work among managers in the middle position and what they characterized as good leadership and which strategies they used in their work. The empirical data consisted of nine qualitative interviews with managers in the middle position in the municipality of Halmstad.The frameworks that mainly limited the middle managers' discretion were laws, political regulations and most of all it was the allocated budget. Their discretion was found closer to the operation such as working methods, recruitment and changes in job schedules. The middle managers spent the majority of their working hours with personnel administrative work and that they often had to prioritise among their tasks.

The study focuses on the use of poetry in language teaching in the lower grades in the Swedish school. Poetry has a reputation of being an art form with such specific rules and structures that children and teachers think that it is something that they do not have the ability to work with.  The purpose of this study is to get an understanding of how poetry is used in educating children. My research is based on the following questions. To which extent is poetry being used in schools and how is it being used?Can you as a teacher see any effects on childrens language development by using poetry?As a part of my study I have met with and interviewed four different people, who in one way or another is involved in teaching children. Two working teachers in the lower grades, one pedagogical resource and one artist that work with teachers in reaching different goals through the help of aesthetic processes.

The aim of this essay is to investigate the implementation of The Social Orientation inSweden. The Social Orientation is a part of the new, one year old, establishment law and isaimed at all newly arrived refugees and immigrants. The aim of the law is to help establish allnew arrivals into the Swedish society by providing knowledge about life in Sweden. Theeducational program is at least sixty hours long and covers: the public authorities in Sweden,laws and regulations, work and education, healthcare, children and family issues in a person?smother tongue.In order to achieve my aim I have chosen two questions: How has the law been implementedin Swedens three counties: Stockholm, Sörmland and Uppsala? What conditions are there fora successful implementation?In order to answer these questions I have used the traditional, ?street-level bureaucrats? andnetwork perspectives and issues for my study of implementation.

SAMMANFATTNINGÖvergödning har de senaste åren blivit en stor och omdebatterad fråga i många EU- länder.Även om problemen har minskat en del är detta inte tillräckligt, vi ser fortfarande fiskdöd,syrefria bottnar och giftiga algblomningar. Hur långt ska vi gå för att kunna övervinnaövergödningsproblemen? Genom olika sorters lagstiftning, ekonomiska styrmedel ochrådgivning har vi nått en bit på vägen, men fortfarande krävs det mycket arbete innan vi haruppnått målet. Jordbruket har pekats ut som en av de största källorna till övergödning pågrund av överskottet av kväve och fosfor som varje år urlakas ur våra jordbruksmarker.Inom EU finns sedan 1991 en gemensam lagstiftning; Nitratdirektivet. Syftet med direktivetär att minska nitratföroreningar och andra föroreningar från jordbruket, då dessa påverkarsåväl yt- och grundvatten som kust- och havsvatten.

In the society of today more and more employees are reported sick due to illness caused by their place of work. A lot of employees are stressed in their daily work and because of that they get mentally exhausted. These common occurrences are a part of the psycho-social work environment and it is the employers responsibility to avoid them. To rehabilitate an employee is often very expensive and takes a lot of time. Focusing on preventing illness in the work environment, instead of repair when illness is a fact, is an advantage both for the employers and the employees.The purpose with this essay is to illuminate the responsibility that the employers have to prevent psycho-social illness in the work environment.

Arbetsuppgifterna på ett fartyg kan innefatta hård fysisk påfrestning samt arbete i mörker, påhög höjd och i slutna utrymmen vilket betyder att sjöfolk måste vara lämpliga för tjänstgöringen.De nationella reglerna för medicinsk lämplighet för sjöfolk skiljer sig trots att deninternationella standarden är densamma för alla. Syftet med denna rapport är att åskådliggöraskillnaderna mellan regelverken om läkarintyg för sjöfolk i de skandinaviska länderna ochundersöka historien bakom de svenska föreskrifterna.Vår slutsats är att det skulle gagna Sverige att återinföra Sjömansläkare, som troligtvis är merkompetenta än en icke specialiserad läkare vad gäller tjänstbarhetsbedömning för sjömän.Systemet med sjömansläkare är fortfarande i bruk och fungerar väl i både Danmark ochNorge.Slutligen sammanfattas rapporten av författarnas egna reflektioner kring ämnet i relation tillresultatet. Förslag till vidare forskning återfinns i slutet..