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..

Today there are many different Cad-applications on the market for engineers. Because of big building projects it has become more and more important to work with the same application or to have access to a neutral file type to be able to transfer files between different ones.This report studies the single objects and how they react when transferring them between ADT and ArchiCAD via the neutral type IFC. We have also been looking at problems during the transfer between and if there are some connections between these problems. Afterwards we created a neutral object model of a small country house to see if the objects appeared different. The result shows no differences.But looking at the problems that appeared during the transmissions they felt small and no logical.Today it is not possible to save in a neutral type without facing small problems.

Diversity of ground beetles (Col: Carabidae) in managed riparian grasslands. The carabid community in moist seminatural grasslands was studied at three different sites in mid-Sweden. Pitfall trapping was carried out during six weeks in spring and early summer 2003. Eight transects, each containing seven pitfall traps, were placed in three different management regimes, either late or continous grazing, or meadow. The species composition was analysed by ordination analyses, i.e. DCA and CCA.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

During a major part of modernity the concept of identity was something that in many ways was predetermined for the individual. People in general remained in the same social spheres as the generations before, shared common religions and beliefs and where more or less bound to a geographic area. Identity and lifestyle was something that was adapted quite unreflected from habit and tradition. Though, during the cultural modernisation process that took place in the twentieth century, previous shared patterns of interpretation vanished and became individual.  Finding references, constructing an identity and establishing a self became individual.

The current demanding business environment requires corporations to act fast in finding effective solutions to problems given the myriad of challenges they face (Dyllick & Hockerts, 2001). The challenges include the impact of climate change on business practices, natural resource consumption, chemical pollution, technological change etc. Moreover, the forces of globalization, heightened concerns about the deteriorating quality of the physical environment and increased stakeholder power are also increasingly having a real influence on business practices (Rainey, 2008). Since 1992, the World Business Council for Sustainable Development (WBCSD) has encouraged the adoption of the concept of ecological efficiency (eco-efficiency) to support business efforts aimed at addressing some of these challenges. The aim of eco-efficiency is to reduce the amount of energy and materials used in production processes to achieve economic and environmental benefits (WBCSD, 2000).

The purpose of this thesis was to investigate on what perspective or perspectives university teachers and librarians at a medium-sized university in Sweden base their view on information literacy. More specifically, how do the respondents view their own information literacy and what opinions they have of their students? information literacy as professionals. Three perspectives are used to interpret the results, the sociocultural perspective, the phenomenographical perspective and the behavioristic perspective.The method used is semi structured interviews with three university teachers and three librarians.Both librarians and teachers emphasize the importance of information literacy, for themselves as well as for students. The information literacy of the librarians involves being well acquainted with the subjects of the students.

This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

Entrepreneurial firms face unique challenges in attracting and acquiring human resources due to difficulties associated with resource constraint and organization legitimacy, often described as liabilities of "smallness" and "newness". The aim of this paper is to examine the "smallness" and "newness" challenges met by small entrepreneurial firms, which strategies they apply to counter these challenges, and if these strategies can be explained by the firm's HR philosophy. Since few studies on Human Resource Management (HRM) in small entrepreneurial firms exist, a framework combining theory from the research fields of HRM, entrepreneurship and small firms has been developed. Employing a qualitative case study design of five small Swedish entrepreneurial firms, our findings demonstrate four "smallness" and "newness" challenges and seven strategies that either counteract or prevent them. Furthermore, results showed that the strategies applied seemed to have no significance with regards to the firm's HR philosophy.

The purpose of this thesis was to illuminate and create a deeper understanding of how small niche retail businesses within the apparel industry position themselves. We aimed to investi-gate how these small niche retail businesses create their position and how they communicate these positions to their target market. To be able to investigate the positioning-process within these small niche retail businesses a case study was conducted based on interviews with two respondents from two different companies and observations of these businesses physical envi-ronments. The study indicated that the small niche retail businesses mainly make use of emo-tional aspects and their assortment range to create their position. To communicate their posi-tion to their target market they mainly use their in-store personal selling and their assortment range..

The purpose of this study is to examine how employees in an organization using flexible work practices, experience that passive face time influences the evaluated of them. Further, the study aims to understand to what extent that perception of passive face time motivates the employees to spend more time at the office than is necessary for their work situations. The study concludes that employees in general perceive that passive face time does influence how they are evaluated and that this perception motivates employees that are relatively newly employed by the company to spend more time at office..

In the history of scientific visualization techniques there is a lack of social science practices and methodologies. The advent of modern computer graphics brought the use of visualizations into a whole new era, but even though the tools by which such modern visualizations are created become easier to access and use, the lack of social science researchers harvesting the benefits of such tools still remain. This ease of use, increase in power and accessibility plus the ever growing need within the natural sciences to augment the human senses has further complicated the relationship between scientific methodologies, validity, reliability and the use of visualization techniques. This relationship must be explored, demystified and understood in order to fully grasp the impact of visualization practices when incorporated into any given scientific method. Within the social sciences there is one example of a tradition that has since its conception carried within it a graphical notion and a visualization practice.

Globalisering har möjliggjort för svenska företag att expandera utomlands och etablera sig påinternationella marknader. Det största hindret för små- och medelstora företag (SMFs) i ainternationaliseringsprocess är avsaknad av finansiella medel och kunskap om den nyamarknaden. På grund av detta är användandet av en utlandsbaserad agent ett bra alternativ. Enagent har en god lokal marknadskunskap och representerar en etableringsform som är mindrekostsam i jämförelse med etableringen av ett dotterbolag. Med hänsyn till detta äranvändandet av en agent ett vanligt tillvägagångssätt bland internationaliserande SMFs.Samtidigt drivs företaget och dess agent av olika mål på grund av skillnader i egenintresse.Trots att en agent är anlitad i syfte att arbeta i enighet med företagets ambitioner, kan denneha ett egenintresse som kolliderar med företaget.

A survey was undertaken to understand sheep management, breeding practices and selection criteria for Red Maasai sheep in Maasai pastoralist communities in Kajiado District, Kenya. Differences between North and South Kajiado District were investigated to gain knowledge about farmers having different prerequisites and how it can affect the sheep production. The reason for keeping sheep and the specific breeds show the multiple objectives of the Maasai farmers. Adaptive traits, such as resistance to diseases and droughts, and productive traits, such as increased growth and carcass weight, were both ranked highly. In addition to this, the sheep has a social and traditional value in Maasai culture.

The purpose of this study was to estimate the removal of biomass in connection with thinning operations in young stands that are dominated by small diameter trees. The economy of such operations depends on the products generated as well as the performance of the harvesting systems. Conversion tables designed to predict the outcome based on harvesting method was another goal of this study. Removal of biomass affects the nutrient composition of the site. Therefore it is a purpose that this study will provide researchers with some variables that can be utilized when studying this aspect. Trees were harvested and divided into bunches based on diameter.