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..

In this project we have used the theory of analytical mechanics to derive equations of motion for complex mechanical systems in order to study their behaviour over time. Even if the theory provides powerful tools to tackle tough problems which would be very hard to solve by methods of Newtonian mechanics, you are still relatively limited without running any computer simulations. One realises that in a faster rate it will be an incredibly difficult task to find an analytical solution when the degrees of freedom increases. Even if one would succeed to derive the equations, one still has to solve them to get the information of the systems behavior. Of experience one knows that the equations in general are nonlinear and hence must be integrated numericaly.

The main objective of this study was to investigate the possible design of a horticultural therapy program in Swedish correctional treatment facilities. In the USA the use of horticultural therapy in offender rehabilitation is much more frequent compared with Sweden. The aim of these programs typically contains education for inmates. Research has been made indicating that these programs can have positive effects on psychosocial behavior and on vulnerability to substance abuse among incarcerated offenders. In this study the examples of these programs was categorized and analyzed from three perspectives; Vocational, social and therapeutic horticultural programs.

År 2011 uppgick antalet personer som suiciderat i Sverige till 1387. Studier visar att den suicidbenägna patientens första kontakt med sjukvården är avgörande för hur det kommande vårdförloppet kommer att utvecklas. Ambulanspersonal är en av många yrkesgrupper som möter suicidbenägna patienter. Studier visar även på att om patienten möts av dåliga attityder så kan det medföra negativa konsekvenser för patienten. Syftet med studien var att översätta, re översätta och validera en engelsk enkät: the Suicide Behavior Attitude Questionnaire (SBAQ): för användning i den svenska ambulanssjukvården.

In 2008 Fox first aired its hit show Sons of Anarchy, a drama series about a Californian motorcycle club. The main thrust is about the club?s vice-president and his struggle to find his place in a life of violence. According to creator Kurt Sutter the series is partly based on Shakespeare?s 16th century drama Hamlet - Prince of Denmark, which causes the show to often be referred to as ?Hamlet on Harleys?.Focusing on the first two seasons of the series, this essay looks into the relationship between the two works of art.

This study is of a qualitative phenomenological approach. Its background lies in recent reports that show the problem of self-harm increasing among adolescents. The intent of the study was to highlight school counselors? view of self-harm, and their experiences of meeting self-harm through their work. Six school counselors, all employed in secondary school, have participated in semi-structured interviews.

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 the beginning of the twentieth century in Sweden the laboring class grew and became more established. This entailed both a change in housing conditions and the design of the social policies. The purpose of this study is to show how the Child Welfare Committee in Kalmar conducted its work during 1911-1918. The aim is to show on what grounds they made their decisions and how the interaction between the committee and the families functioned in practice. This will be accomplished by giving examples from the protocols written by Kalmar?s Child Welfare Committee.

Violent crime can traditionally be classified as a reactive or an instrumental aggression. A reactive aggression is often characterized by some sort of provocation by the victim and the act is impulsive and the offender reacts by harming the victim. The provocation can be a threat, an insult or an attack and the act can be said to be a reaction induced by emotions. An instrumental act of violence however, often described as planned, targeted and emotional cold. The goal of the act can be to acquire money or power to maintain their status.

Violent crime can traditionally be classified as a reactive or an instrumental aggression. A reactive aggression is often characterized by some sort of provocation by the victim and the act is impulsive and the offender reacts by harming the victim. The provocation can be a threat, an insult or an attack and the act can be said to be a reaction induced by emotions. An instrumental act of violence however, often described as planned, targeted and emotional cold. The goal of the act can be to acquire money or power to maintain their status.

The main purpose was to develop norms for the Five to fifteen questionnaire ? toddlers? version (FTF-S) in children aged 25?40 months. Apartial aim was to validate the language domain of the FTF-S against the linguistic scale in the test Bayley Scales of Infant Development ? thirdedition (Bayley-III). Another partial aim was to analyze parents' experiences of the FTF-S in order to provide suggestions for further development.

In this project we have used the theory of analytical mechanics to derive equations of motion for complex mechanical systems in order to study their behaviour over time. Even if the theory provides powerful tools to tackle tough problems which would be very hard to solve by methods of Newtonian mechanics, you are still relatively limited without running any computer simulations. One realises that in a faster rate it will be an incredibly difficult task to find an analytical solution when the degrees of freedom increases. Even if one would succeed to derive the equations, one still has to solve them to get the information of the systems behavior. Of experience one knows that the equations in general are nonlinear and hence must be integrated numericaly.

The purpose of the work is to highlight schools work to prevent bullying and abusive treatment, find out about schools work to prevent bullying and abusive treatment follow what is written in the governing documents and how schools can work preventively against the same. The questions have been investigated through qualitative interviews and analysis of documents or in the theoretical background. The interviewees and partially schools were selected through an arbitrarily selection. In each plan against abusive treatment states that the monitoring and evaluation should be conducted in a manner that is not consistent with the responses from leisure educator 1, 2 and 3. School B's plan does not contain an overview of the measures needed to prevent and stop abusive treatment of children.

Syftet med examensarbetet är att undersöka vilka intentioner gymnasieungdomar som går teoretiska program i Luleå har för att börja arbeta direkt efter gymnasiet samt vilka faktorer som påverkar deras intentioner. De faktorer som undersöks är attityder, subjektiva normer och upplevd beteendekontroll som, enligt Icek Ajzen?s (1991) teori om planerat beteende (TPB), påverkar intentionen till beteendet. Undersökningen genomfördes med en enkät utformad efter Ajzen?s (2002) instruktioner, vilken besvarades av 50 elever vid Luleå Gymnasieby.

The purpose of this study is to investigate information seeking habits among young persons with mild mental disability. We wanted to know how they seek information in everyday life, barriers they experience when seeking information and also if they consider the library to be a source of information.The theoretical background of this study is based on the works of T. D. Wilson and Michael Buckland. Wilson?s model of information seeking behavior and seeking information was used as a tool analyzing the results from the interviews.