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.

Idag äger drygt 7 miljoner svenskar någon typ av värdepapper. Dessa handlas av två typer av investerare, den aktiva och den passiva. Den aktiva investeraren köper och säljer sina värdepapper mer frekvent för att dra nytta av dess upp och nedgångar, jämfört med den passiva investeraren som köper värdepappret på lång sikt.En aktiv investerare analyserar ständigt marknaden och dess utveckling, försöker utläsa historiska mönster för att förutspå hur framtiden kommer att utveckla sig. Att studera historiskt kursdata för att förutspå framtida mönster kallas teknisk analys . Två vanligt förekommande analysmetoder inom teknisk analys är glidande medelvärde och Relative Strength Index.

Idag äger drygt 7 miljoner svenskar någon typ av värdepapper. Dessa handlas av två typer av investerare, den aktiva och den passiva. Den aktiva investeraren köper och säljer sina värdepapper mer frekvent för att dra nytta av dess upp och nedgångar, jämfört med den passiva investeraren som köper värdepappret på lång sikt.En aktiv investerare analyserar ständigt marknaden och dess utveckling, försöker utläsa historiska mönster för att förutspå hur framtiden kommer att utveckla sig. Att studera historiskt kursdata för att förutspå framtida mönster kallas teknisk analys . Två vanligt förekommande analysmetoder inom teknisk analys är glidande medelvärde och Relative Strength Index.

Background: Today when leisure time is spent, spontaneous sports activities decrease, due to a more comfortable way of living and physical capacity among non active adolescents decreases. There for it´s interesting to see how the physical capacity level has changed over time among young people participating in organized leisure time sports.Studies around the world show that young people standing outside organized sport activities have tended to decrease their physical activity levels over the last few decades. Less leisure time is spent doing physical activity and sometimes gets put into context with increased time spent behind the computer or inactivity.Design: A retrospective study of the test results on physical capacity between 1982 and 2009 for students applying to Växjö track and field high school. A total of 635 students (15 years old) have done 11 physical tests during the years. Five of these tests, with enough participants (at least 100) and documentation over at least 10 years, were used in this study.Results: This study shows that young track and field athletes have maintained the same physical capacity from 1982 to 2009.

Sweden's drinking water quality is considered to be high partly due to a high quality of the raw water and a well developed sewage infrastructure. Despite this, there is water contamination that could be prevented by installation of a sophisticated early warning system. Some of the major players in the production of drinking water have already invested in different types of early warning systems to ensure drinking water of high quality. There are various forms of early warning systems where automatic monitoring of E. Coli is an interesting alternative.

AimThe aim of this study was to survey the physical fitness in boys with type 1 diabetes (IDDM). The results were compared to a control group with healthy boys that have preformed the same tests in other studies. Our questions were:1. How does BMI relate between IDDM-children and healthy peers?2.

Sahlgrenska AcademyAt University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstract:Titel: Effect on muscle building associated with alcohol intake after exerciseAuthor: Frida Bond och Linnea DanielssonSupervisor: Frode SlindeExamminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDatum: May 26, 2014Background: Drinking alcohol is often used as something to spice up weekdays as well as more festive occasions. The reverse aspect of alcohol consumption is that the body sees alcohol as toxic and therefore the basis for a number of diseases. Exercise and physical activity have been proven to be good for several welfare diseases such as diabetes and cardiovascular disease. Among people in general, opinion is divided as to how exercise combined with alcohol affects muscle building, but what do science say? Objective: The purpose of this review article is to analyze and summarize the existing scientific data about how the structure of muscles is affected in relation to alcohol intake after exercise.

The aim of this study is to try to explain the process using both an actor driven perspective as well as a structural perspective examining the reasons why the County Council of Värmland wants to merge with Region Västra Götaland. The answers to the following research questions are sought to shed light on the problem: What constrained the discretion of  the political actors in the choice of region to merge with? Which role did  different political actors play? Does the study provide Game Theory, from Rational Choice theory,  and Path Dependency, from Historic Institutionalism, a new perspective and strength especially  when bringing them together? The study is limited to two policy areas, health care and regional development policy. The structural background is drawn upon the Annual Report 2008 of the County Council Värmland, the Regional Development Program and Regional Transport Infrastructure Plan 2010-2021 by Region Värmland. The chronological order of decisions and events is drawn upon protocols from various regional political organs all linked to the municipal of Värmland and the correspondence between the officials of Värmland?s municipal and the Legal, Financial and Administrative Services Agency of the State.

Fysisk träning för barn har alltid varit ett kontroversiellt ämne som berör såväl etiska och fysiologiska som medicinska frågor. Styrketräning är den form av träning som ställer dessa frågor på sin spets. De svenska officiella organen Idrottens Forskningsråd (IFR) och Riksidrottsförbundet (RF) har genom åren lagt fram rekommendationer och riktlinjer som ska fungera som underlag vid utformning av den träningsverksamhet som bedrivs i idrottens föreningsliv. Eftersom forskningsrön har förändrats i takt med forskningsframsteg har också rekommendationer och riktlinjer från officiellt håll varierat över tid. Syftet med föreliggande studie var att undersöka om fotbollsledare har kännedom om de senaste rekommendationerna vad gäller styrketräning för barn.

AbstractTitle: Communicating diversity ? A study about communication and involvement in The National Council of Swedish Youth Organizations.Number of pages: 58Author: Frida SamuelssonTutor: Peder Hård af SegerstadCourse: Media and Communication Studies CPeriod: Autumn 2006University: Division of Media and Communication, Department of Information Science,Uppsala UniversityPurpose/Aim: The general purpose of this essay is to analyse how the member organizations of LSU ? The National Council of Swedish Youth Organizations, see the communication,activities and their influence over the organization. I aim to do an analysis of the target group to find out if the lack of involvement in LSU is caused by communication problems.Material/Method: The method of this essay is quantitative and is based upon a web-survey.The chairmen of the member organizations have been asked to answer a survey about the communication in LSU. To get an idea of how widespread different opinions about LSU are the empirical data has been made into graphs to show the frequencies and also cross tabulations to find out if there are any correlations between the variables.Main result: This study has shown that the problem with involvement in LSU is only partly a communication problem. One important result is that many member organizations feel that LSU doesn?t listen to their opinions and they express a wish to have more influence over the organization.

Idag äger drygt 7 miljoner svenskar någon typ av värdepapper. Dessa handlas av två typer av investerare, den aktiva och den passiva. Den aktiva investeraren köper och säljer sina värdepapper mer frekvent för att dra nytta av dess upp och nedgångar, jämfört med den passiva investeraren som köper värdepappret på lång sikt.En aktiv investerare analyserar ständigt marknaden och dess utveckling, försöker utläsa historiska mönster för att förutspå hur framtiden kommer att utveckla sig. Att studera historiskt kursdata för att förutspå framtida mönster kallas teknisk analys . Två vanligt förekommande analysmetoder inom teknisk analys är glidande medelvärde och Relative Strength Index.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Breakfast and cognition from a youth perspectiveAuthor: Linn Kruse and Anneli HulldinSupervisor: Anna WinkvistExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 26, 2014Background: Breakfast as an influencing factor on cognition and is often on the table for discussion in society. A lot of research has been done about how omitting breakfast affects adolescents and their short time cognition. Cognition is complex as a concept and is measured in different ways and the existing research in the area often compares different types of breakfasts instead of the difference between eating and omitting breakfast.Objective: To evaluate the scientific evidence for an association between adolescents? breakfast eating and short time effects on cognition in adolescents.Search strategy: To find relevant articles a systematic literature search was made in the databases PubMed, Scopus and Cochrane. Search terms that were used were: children, young adults, adolescents, cognition, and breakfastSelection criteria: Ages 12-20 years, measures cognition, RCT, studies comparing breakfast eating with omitting breakfast, human studies, language English or Swedish, no sick adolescents or adolescents with diagnosis.Data collection and analysis: Two original articles met the inclusion criteria and were reviewed by the SBU audit template for RCT studies.

It takes a very long time for ionizing radiation of used nuclear fuel toreturn to a natural background level, for this reason one of the requirements for theselection of the location of a repository was that the environment as well people'shealth would be protected from the harmful effect of radioactivity. This requirementmeans that the waste must be isolated in a geological formation. In Sweden therepository will be built in the crystalline bedrock. The location for the Swedish nuclearfuel repository at nearly 500 meters depth at Forsmark in Östhammar was decided 3June 2009. The repository will be located at Söderviken, close to the Forsmarknuclear power plant in a 1.90 billion year old bedrock that will accommodate 12,000tons of spent nuclear fuel.

Background: Testosterone is the most important androgenic hormone in the male. Aging is closely associated with reduction of serum testosterone which can lead to reduced muscle mass, muscle strength, bone density, and depression. These symptoms may be counteracted by administration of testosterone. Objective: The purpose of this study was to examine the effects of hormone replacement in men with age-related testosterone deficiency. Method: We performed a systematic review using Randomised Controlled Trials (RCT).

It takes a very long time for ionizing radiation of used nuclear fuel toreturn to a natural background level, for this reason one of the requirements for theselection of the location of a repository was that the environment as well people'shealth would be protected from the harmful effect of radioactivity. This requirementmeans that the waste must be isolated in a geological formation. In Sweden therepository will be built in the crystalline bedrock. The location for the Swedish nuclearfuel repository at nearly 500 meters depth at Forsmark in Östhammar was decided 3June 2009. The repository will be located at Söderviken, close to the Forsmarknuclear power plant in a 1.90 billion year old bedrock that will accommodate 12,000tons of spent nuclear fuel.