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.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

This is a tale about energy and power. It describes the geographer Halford Mackinder?s geopolitical theories and compares them with current views outlined by Zbigniew Brzezinski and Michael T Klare, among others. With a critical approach it also provides a historical account of a Europe that stands in front of an energy struggle so severe that the current world order seems destined to fall. Oil and natural gas, has since the beginning of the 20th century, been used as a geopolitical tool in order to create dependence, control and even sometimes overthrow empires.

The purpose of this work is to find out if the suctionvalve to the salivaejector for dental equipment in a simple way can be improved or if a new design is needed. The result of the examination of the suctionvalve shows that the friction between the piston and the seal is high and that this causes the valve in a few cases sheaves. The study concluded that only small changes in material or detail, improve the component..

Background and problem: In the last few years the threat against the environment and especially the emissions of carbon dioxide has become increasingly debated. The government have set up a goal to lower the emissions of carbon dioxide with 40 percent until 2020 compared to the level in 1990. The emissions in the transportation sector have, in contrast to the total emissions, increased since 1990 and will continue to increase unless powerful control measures are implemented. The lorry centres have to use strategies to answer to these external threats which lead us to the two questions of this thesis: - What methods do the lorry centres use actively and which do they consider as the most important methods for fuel saving? - Are there any differences which methods small, medium and large centres considers as important? Purpose: The main purpose of this thesis is to examine which methods lorry centres use actively and which they consider as important for fuel saving.

The United Nations has a responsibility to combat acts of international terrorism, as they constitute a threat to international peace and security. In spite of this, there exists no generally accepted definition of the phenomenom within the UN. By examining resolutions on terrorism, this thesis aims to evaluate the UN?s policy on terrorism since the end of the cold war until 2003. The results show that the UN?s attitude towards terrorism eversince the end of the cold war has been condemning, but that the the events of September 11th 2001 has contributed to an even more firm approach to the problem.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

The prevailing food and energy crisis of the world, due to the declining reserves of fossil energy and a never ending rise of consumption, forces us to look into new fields to supply our energy demand. The boom of bio energy is criticized, as food crops are used to provide biodiesel and ethanol and the volumes are ridiculously small to supply world demand. Algae are one of the world?s oldest life forms and exist in many different phyla, providing a great variety to choose from, for different purposes. Cultivating microalgae offer a way to produce energy at great volumes without competing with food production and at the same time the algae offer a way to use our expensive nutrients in a more efficient way, besides this the algae are carbon dioxide neutral since their carbon source can be supplied by the atmosphere and the additional energy required can be supplied by algal oil or other renewable sources.

This Masters Thesis considers tracking of ground targets. Since ground targets often are difficult to detect with sensors a track is easily lost in ground target tracking. The main question in this thesis is whether information on close targets and observations of them can be used to make the tracking more reliable. An algorithm using Kalman filters and JPDA-association to create a group track for vehicles travelling together has been implemented in Matlab. Using the state of the centre of the group the state of a vehicle in the group can be updated.

This study examines how yoga is presented in a Swedish journal called Sökaren. Sweden is often presented as one of the most secular states in the world, and for that reason it is interesting to examine the Swedish way of religiosity by looking, in this case, at the depiction of yoga. I compare two periods of time, the first one from 1964 to 1974 and the latter from 1998 to 2008. I will thereby be able to examine tendencies and changes in the presentation of yoga. For a further understanding of the context around the elected periods this study introduces religiosity in Swedish society, such as Christianity and the New Age movement.

This essay will examine the social organization in the archipelago of Tonga. To accomplish this purpose, archaic societies and structures such as ancient Egypt and Hawaii will be examined to obtain a closer understanding of the building blocks which constitute a chiefdom or kingdom. Since Patrick V. Kirch (2010) recently redefined the Hawaiian archipelago as a kingdom this essay will examine if the same can be done with the chiefdom of Tonga since it have similarities to the Hawaiian social organization.To do this the essay will examine and describe both the geographical organization of the states and the social organization. Social organization in this essay will be defined as an archaic state organization that requires several levels of administration to rule the society..

For centuries Islam and Muslims have been subject to islamophobic attitudes in the west. The purpose with this study was to see into the making of open and closed attitudes against Islam and Muslims from a conflict in southern Thailand, and also to so see if Muslims are portrayed as more violent than the Buddhist groups in the conflict. The aim of the study is also to see if Muslims fall into a violent stereotype. This was studied by looking at five Swedish newspapers coverage of the conflict, during a given time. To be able to look into this, two theories will be used, the first one is the Runnymede Trust theory, which is about open and closed attitudes against Islam and Muslims.

A study of southern pudu (Pudu puda) was performed at the zoo Nordens Ark in Bohuslän, Sweden during twelve days in Mars and April 2014. Observations were performed during twilight. Time budget and enclosure use was examined, when the animals had access to the whole enclosure of 1000 m2 or a smaller part of the enclosure of 200 m2. There was almost no difference in time budget between the two enclosure sizes. At both enclosure sizes the animals spent most of the time at a place that was hidden from outside the enclosure. The hidden place was situated in the house.

Energy costs are high nowadays and that is the reason why the energy consumption needs to become as small as possible in most of the companies. To accomplish the small energy usage one needs to map the energy flows, study them and monitor them. One method that can be used for this is energy balance calculation. The method gives an opportunity to separate different energy flows and see where each flow is heading. There is also another method which is more advanced than energy balance calculation.