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 with the literature study is to inform about the risks that exists in large dairy farms(with focus on mastitis and hoof health) and to inform about the milk industry in Sweden.Personal comments from two study visits (Nötcenter Viken and Vadsbo Mjölk AB) arelinked together with the literature and forms into a discussion regarding sustainableagriculture versus the milk cow's welfare.The profitability for Sweden's milk farmers have decreased because of the decreased milkprice and current inflation. This leads to an increase in herdsize in order to make a profit.The milk cow herds in Sweden becomes fewer year by year and the herdsize increases. Theincreased herdsize can cause a decrease in the time the farmer spends per animal. This canaffect early disease detection and prolong the animals suffering.Swedish Board of Agriculture published (2008) statistics showing that today's milk cow ismedicated primarily because of two reasons; mastitis or hoof problems. Mastitis is thereason to two thirds of all treatments that are carried out.

This paper is based on a literature review and interviews made with managers in small-scale nurseries for pot plant production. The review helped to identify the worst occupational hazards in pot plant production. The interviews provided a way to investigate how the nurseries act so as to avoid the worst hazards and what they do to even out work intensive periods during the season in order to get a more even distribution of work over the year. According to available statistics problems with back and shoulders are the most common of the physical disorders and the risk for occupational accidents are high for greenhouse workers. Most of the occupational injuries are connected to musculoskeletal problems. The handling of material is often manual and involves frequent lifting and carrying of heavy loads, the strenuous work postures and static muscular tensions these repetitive tasks are associated with causes straining and overloading.

Declining union memberships are a fact in both Sweden and Finland. At the same time, the autonomous labour market parties and the high membership rates are the most significant factors for the two countries compared to Europe and the rest of the world. These two factors have in turn been developed and strengthened since the beginning of the twentieth century. By autonomous labour market parties I refer to the fact that the labour market parties themselves through collective bargaining are agreeing on the labour market conditions, without interference from the government.This paper is therefore taking it's stance in the question of what happens with the autonomous labour market parties when the membership rates are in decline. With this in mind, this paper describes the judicial development, the collective agreement and labour market structures, the legal consequences of collective agreements and the opportunities of industrial and sympathy action in both Sweden and Finland. The two countries' systems of labour law have caught some negative attention, hence two of the most discussed cases of recent years are given some attention as well. The collective judicial conditions are very similar in both Sweden and Finland regarding the labour market main actors' collaboration, the collective agreement structures and legal consequences and the opportunities of industrial and sympathy action.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by one hour?s pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand.

At the moment in central Täby there are small district heating network operated by Fortum Heat. The distribution network has an annual heat demand of about 70 GWh, which is supported by the network's two plants, Galten and Farmen. Täby as a region is rapidly growing and there are grand plans to develop the area. Estimated market potential for a future district heating expansion in Täby is very high and as early as in 2007 Täby decided to invest in a large-scale expansion. In autumn 2009 Täby did a procurement process, known as the ?Täby initiative?, to find a partner that could implement those expansion plans. To secure a cheap basic production the partner also need to build a power plant at Hagby recycling center. Despite high interest during initial state of the process, only one procurement offer were received and Täby suspended the contract in March the following year.

It is hard to find streaming waters where humans haven?t affected the fish populations or the running water it self. In many streams the fish populations are over harvested and this results in a lack of older and larger fish. This is also the situation for many populations of Grayling (Thymallus spp.). To be able to develop management plans and to perform actions that improve the situation for the grayling, it is therefore crucial to know what natural, by humans unaffected populations look like.

Syftet med vår studie var att undersöka om, hur samt när förskollärare och lärare i förskolan, förskoleklass och skolår ett använder sig av barnböcker och högläsning i det pedagogiska arbetet med barn, samt deras medvetna tanke bakom bokval. Vi var även nyfikna på vilka yttre förutsättningar (miljön) det finns för att skapa läslust och läsro. Resultaten förväntades ge klarhet i hur sambandet mellan barnbokens ställning och dess användande såg ut. Resultaten visade att förskollärare och lärare värderar barnbokens roll i verksamheten högt och många visade på en medvetenhet om de förtjänster användandet av den för med sig. Detta återspeglades dock inte helt i den dagliga verksamheten, där barnlitteraturen främst erhöll en funktionell roll.

During the last two hundred years many wetlands and streams in Sweden have been lowered to provide land for agriculture and forestry. Some of the coastal wetlands and streams probably served as spawning sites for certain species of fish in the Baltic Sea, but the present situation is not well known. As standardized methods to monitor fish in running waters are carried out during late summer or autumn, there is a need for methods to sample spring-spawning fish in these streams.The aim of this study was to survey the lower kilometer stretch of Hammerstaån in Stockholm, to investigate the extent to which the stream is used by spring-spawning fish. Furthermore, the study aims to evaluate a new type of survey fishing gill net calledströmöversiktsnät (SÖN). This was done by comparing the catch of fish by SÖN with that of fyke nets.

Gerbera jamesonii is a plant with a large amount of pollen and various flower colours and a favourite host plant for Frankliniella occidentalis. The best growing temperature for gerbera is approximately 20°C. Frankliniella occidentalis or the Western Flower Thrips is a small insect that has become an important pest in greenhouse cultivation all over the world. The high temperatures in the greenhouse are favourable for F. occidentalis.

Myndigheterna info?rde revisorns anma?lningsplikt som en del av lo?sningen fo?r att beka?mpa ekonomisk brottslighet. Revisorn ska rapportera in brott som de ?kan missta?nka? till a?klagaren. De sto?rre byra?erna hanterade anma?lningsplikten genom att rekrytera experter.

Background The Shetland Sheepdog is a popular breed of dogs in Sweden. The breed is mostly used as a companion dog and is also popular within certain dog sports such as agility. The Shetland Sheepdog is not included in any breeding programs regarding joint health. The animal insurance company, Agria had recently informed the Swedish Shetland Sheepdog Club (SSSK) that they had noted an increasing number of arthritis in the elbow joints, therefore they wanted to exclude elbow joints from the insurance until SSSK started a breeding program against elbow dysplasia. After the start of this study Agria withdrew their demand, but the study went on as planned. Aims of this study The aims of this study was to investigate if there is any data that may show if there is a larger or smaller reason than before to suspect that the breed has a problem with elbow dysplasia and therefore would benefit from a breeding program regarding this.

Corporate Social Responsibility (CSR) refers to adjusting corporate goals so that they are not only based on maximizing corporate profits, but include ethical standards on socially desirable behavior (Boatright, 2008). Even though many companies have integrated CSR into their business operations, there are still many issues that are difficult to tackle. Especially Multinational Corporations (MNCs) in the global business environment face many challenging situations due to the fact that they often have linkages to countries where the local government is either unwilling or unable to take care of its responsibilities. MNCs often find themselves with increased responsibilities when they start solving some of the issues that earlier have been the sole responsibility of states. A specific case situation discussed in this paper is related to ?conflict minerals?.

Abstract Considering the social dimension of sustainable development this thesis focuses on the qualities of life and how the environmental qualities that the inhabitants value can be incorporated in the physical planning of the municipality. The thesis deals with the problems that occur when the physical planning, whit its focus on the environmental aspects, also needs to consider peoples opinions, that springs from the individual experience of the place. The municipality of Mark, where this thesis takes its place, is characterised by the countryside landscape. Mark is situated in the western part of Sweden close to Göteborg, Borås and Varberg. The commuting is extensive and the demand for dwellings in the municipality is increasing. Those who strive to live in the municipality have a conception of what life on the countryside means and of which environmental qualities they want to assimilate.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.