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 aim of this paper was to discover the functions and workings of personal networks and their advantages for self-employed sound designers and producers whose focus was upon the moving image (film, advertising, tv, etc). Investigations on how entrepreneurs develop their networks were made, as well as inquiries on how these networks are used for generating work. Another important aspect perused was whether or not the networks are dependent on specific geographical locations in order to function. A case study and comparative analysis was undertaken, based upon three qualitative interviews with entrepreneurs whose operations shared several similar characteristics. The results pointed out the importance of constantly making new contacts, and maintaining and managing current ones.

Celebrities used in advertising has recently been something that consumers have come in contact with on a daily basis. Corporations use celebrities and their attributes as positive reinforcement and association towards the company or their marketed product.Through increased usage of media, the consumers to this advertising technique have been given an opportunity towards better insight into celebrities? daily life. People are not only receivers of advertising, they are also media producers for the medias agenda. This makes everyone significant in the distribution of advertising.

The estate of Rydboholm is situated in the municipality of Österåker, north of Stockholm, Sweden, and has a long history dating back to the 14th century. Rydboholm was the home of several families of great national importance, such as the Finsta and Vasa clans. However, since the 1500s, the noble family Brahe was the most influential; leaving its mark on the castle and surroundings. The gardens of Rydboholm consist of two parts; The first is from the baroque era, dating back to the 1660s, and the second is an immense landscape park completed around the year 1800 by Magnus Fredrik Brahe. During his travels through Europe, Magnus Fredrik Brahe was influenced by the new English-style gardens and he brought a large collection of literature on the subject back to Sweden, still kept in the library of Rydboholm.

Abstract This Concept Analysis according to Walker & Avant (1995) studies the concept of uncertainty in the nursing context. It consists of four parts where uncertainty in general have been encircled in a semantic analysis (part one) and a qualitative content analysis consisting of an questionnaire, distributed to the staff members at one nursing and medicine institution, with an open question about the meaning of uncertainty (part two). The third part is a literature study of the nursing context to find out how uncertainty is described (part three). Part four is the actual concept analysis based on the three first parts. Uncertainty in the nursing context is an individual conscious experience witch is changeable and impressionable. It is chained together with its antecendents and consequences.

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

This report was written by Sofia Ericson and describes the degree thesis with the title: ?Connections between the growing site of bio fuel, the chemical composition of bio fuel ash and the deposit growth in a bio fuel fired boiler.? The purpose of this degree thesis was to avoid melted deposit growth in the bio fuel fired boiler at ENA Kraft in Enköping. Potassium and sodium are known to lower the melting point of bio fuel ashes and are therefore not wanted in the trees in higher amounts than necessary for the growth. Silicon is also known to be important for the deposit growth but it is not possible to say in general if higher or lower contents of silicon is better. The relation between silicon and other chemical substances is more important than the total amount of silicon.

SCA har idag cirka 280 000 hektar beskogad med contortatall (Pinus contorta Dougl. ex Loud. var. latifolia Engelm). Stora delar av den arealen har kommit in i, eller är på väg in i, gallringsbar ålder.

Low stumps represent on their own up to 80% of the dead wood remaining on clear cuts and therefore supply suitable habitat for saproxylic insects i.e. insects depending on dead wood for their survival. Recent stump harvesting activities threaten this substrate of ecological importance and increase the anthropogenic negative impacts on these species. Because of technical and environmental reasons (nutrient leakage, erosion) guidelines for stump harvesting recommend to retain stumps standing in wet parts of clear cuts. However, stumps in wet positions might not be a satisfactory substrate for saproxylic insects and therefore might not be as much used as stumps in dry positions.

This study was made to see too what extent Swedes uses consumptive resources such as berries and mushrooms, game meat and meat from fish in their household on a yearly basis. I have also looked into the difference between rural and urban areas in Sweden. Further aim was to determine what factors that correlates with the participation in berry and mushroom picking and the use of game and fish meat within the household. The study was conducted in form of a mail survey that was sent to randomly chosen persons in every municipality in the six northern most counties in Sweden and in the county of Stockholm. In addition a sample was sent to randomly chosen persons on a national level.The results showed there is a difference in use between rural and urban areas in Sweden in all 4 investigated consumptive resources.

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

Detta arbete har sin utgångspunkt i ökad återvinning och minskning av sopberg. Ett exempel som vi har använt oss av i vår forskning är ett samarbete mellan Röda Korset och Kriminalvården. Varje år slängs 25 % av de textilier som välgörenhetsorganisationer får in och dessa sopberg skulle man kunna minska genom ökad återvinning. Kriminalvården har registrerat ett varumärke som heter Made in Jail, vilka tillverkar köksrelaterade produkter. Syftet med det här arbetet blev därför att utveckla idéer till hantverksprodukter som slukar mycket spill.Valet av metod blev kvalitativa intervjuer, som utfördes med tre personer med olika kopplingar till arbetet.

Introduction In order to foster innovation of medical devices within the healthcare sector, a collaboration project, PUSH, has been initiated including the hospitals managed by the Stockholm County Council. The collaboration aims to capture ideas from employees and turn them into so called ?high-practice? products as well as facilitate the possibilities for medical device companies to try out their products in the settings of healthcare. Collaborations for innovation, comparable to the PUSH project, can be found in both Swedish and foreign regions, but some of them fail to survive due to obstacles affecting the progress of each collaboration. Avoiding the same destiny will be a challenge to the PUSH project.Purpose The purpose is to search for factors affecting organizational collaboration concerning innovation systems for medical device development.

AbstractFalu Copper Mine and Sustainable DevelopmentKarl-Markus AnsnaesFalu copper mine was Sweden?s oldest mine industry which lasted for almost a thousand years. Throughout the history its area has been vastly contaminated by sulfur oxide. The contaminations has created the mining area to an environmental risk zone which has the ability to spread out into the Falu River. The river has its connections to the Dal River which is discharging towards its mouth in the Baltic Sea.

The focus of this thesis is the group as a pedagogical tool. It investigates whether and how what is known of group size can help further schools in fulfilling knowledge and democracy goals and moreover how such knowledge can influence the principals? management. The mission of school education is to provide the basis for each pupil?s individual development and in the end it is pupils? individual performances which are graded.