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1374 Uppsatser om Stock option plans - Sida 39 av 92

The potential of entomopathogenic fungal isolates as an environmentally friendly management option against Acanthoscelides obtectus

The bean bruchid, Acanthoscelides obtectus is a major threat to bean production. In Ethiopia, where this study was performed, the damage by bruchids on stored beans has been reported to reach up to 38%. To use the isolates Beauveria bassiana and Metarhizium anisopliae in the management of A. obtectus can be an environmentally safe alternative for controlling the pest. In the present work the aim was to examine if the four chosen fungal isolates, B.

En uppsats om hur golfklubbar kan anpassa sig till den individuella golfaren

Since 2005, the number of golf members in Swedish golf clubs has declined. This is a major problem for many golf clubs since it can lead to over establishment of golf courses. This essay is about how golf clubs in North West Skåne, the second golf densest area in the world, work to maintain their members. The sample consists of eight golf clubs which have been geographic delimited by a 30 km radius out of Helsingborg. The research is based on qualitative interviews with the manager of each golf club.

Volymsrapportering vid drivningsarbete

Reporting harvested and forwarded volumes are important for the forest industry as it provides information of the size of the stock and facilitates logistics. Figures from Holmen Skog show low reporting frequency. The purpose of this study is to investigate the reason and find suggestions for improvement. A total of 17 machine operators were interviewed using a questionnaire combined with open questions. The results show that the majority of the machine operators find it simple to use the reporting system, although, some of them reports that it doesn?t always work as supposed to.

Resonemang kring variation i lärandet: Waldorf-, Freinet- och Bifrostpedagoger

The aim of the study is to investigate reasoning about variation in learning, made by Waldorf, Freinet- and Bifrost pedagogues. The focal points are how the pedagogues reason about variation in learning and why they want to use variation. It is a qualitative study, and it is done through interviews with one Waldorf pedagogue, one Freinet pedagogue and one Bifrost pedagogue. The conversation with each pedagogue is complemented by literature that describes and discusses each pedagogue?s specific teaching method. The results of the study are linked to different theories and reasoning by scientists and professors.

Kraftfoderstation till hästar : äter hästen grovfoder eller halm efter konsumtion av små kraftfodergivor?

The German equine housing system, HIT Active Stable?, are adjusted for keeping horses in groups, and are well establishes in Germany. Now the system attracts attention here in Sweden. The purpose of this study was to investigate if the horses have any be-haviours need of free access to roughages like straw or hay, after they have been visit the concentrate feeding station. A study was carried out at family Krohn?s active stables in Bönningstedt, Germany.

Upplysningar om socialt ansvar - Vad påverkar vilka upplysningar som lämnas och hur dessa kommuniceras?

Corporate Social Responsibility has been defined as the responsibility towards stakeholders and the society in whole and the expression was founded in the 1950´s. Reporting in corporate social responsibility has been termed corporate social disclosure and has been divided into three areas: environment, ethics and human resources. The aim of this study is to explain variations in corporate social disclosure and the different media used by corporations to communicate these disclosures. A survey was conducted, which included all Swedish corporations listed on the Stockholm Stock Exchange, and all public-owned corporations. The results show that corporate characteristics such as size, industry and profitability can explain some of the variation in social disclosures and also have an effect on the extent and variation of the media used.

Assessing the ability of LARGE overexpression to prevent the development of muscular dystrophy

Duchenne Muscular Dystrophy (DMD) is a hereditary X-linked fatal disease that affects 1 in 3500 male births. It is the most common kind of muscular dystrophy in children and leads to death in the late teens or early 20s for many patients. The mdx mouse is a model of DMD that can be used to investigate experimental therapies. Overexpression of a glycosyltransferase, CT GalNAc, in mdx mice has been demonstrated to prevent the development of muscular dystrophy. Overexpression of another glycosyltransferase, LARGE, is currently being investigated as a treatment for another group of muscular dystrophies, the dystroglycanopathies. In this study, we overexpressed LARGE in mdx mice in order to investigate its effect on the development of muscular dystrophy.

Studium av stomsystem och övrigt klimatskal m.a.p. produktion och långsiktig förvaltning av passivhus

The passive house concept has been known for many years, but it is not yet verywell known in Sweden. The increased energy requirements places greaterdemands on our buildings and to meet these requirements, passive houses is agood option.Svenska Bostäder have built passive houses with good results and intend tocontinue design some of their new buildings as passive houses. This study ismeant to support Svenska Bostäder in their planning of new buildings byanalyze and compare the different frameworks and building shells of passivehouses.In the first chapters (1,2 and 3) we presents the conditions for passive housesand the differing objects we have examined more generally for the reader tobecome familiar with the concept and the objects.The subsequent chapter presents an analysis of each object partial based on thespecifications from FEBY and finally, in Chapter 5, you will find a table ofvalues where the objects are put into relation to each other and valued there by,together with a brief explanation for the table.This chapter also contains texts on the environment, design and futuredevelopment which all includes our own thoughts and reflections.Finally, the gist of the whole work and our conclusion is presented anddiscussed.On the whole, the work has been very enlightening for us and we hope that theconcept of passive houses have a wider impact in the future..

Inventering av Hårsbäcksdalen och Örsundaåns övre dalgång ur ett geodiversitetsperspektiv

The area around the stream Orsundaan, which runs trough the valley Harsbacksdalen, is famous for its beautiful landscape. The upper area of Orsundaan and Harsbacksdalen is situated just south of Heby in Uppland, Sweden. Even though the area is protected by different nature conservation acts, it is difficult to find any information about the geodiversity in the area. Geodiversity, or geological and geomorphological diversity, includes the concepts of geoprocesses and geoelements. Very high geodiversity could be seen at an inventory of the geomorphology in the upper area of Orsundaan and Harsbacksdalen.

Inventering av röjningsobjekt från helikopter :

In time with HolmenSkog district Egenskog Norrköping´s decreasing mountain of cleaning, the office started to look around for new alternative cleaning strategies to lower the costs connected with cleaning. One option was to make the inventory strategy more effective and after a phonecall with the head of the district, Jonnie Friberg, the planning started to try inventory in pictures taken from a helicopter. The pictures was at last taken from a digtal camera and the vegetationheight was mesured with a laser. The gear was supplied from Kallax Flyg AB, Luleå. In the trial 15 stands was selected depended on age and different mixtures between pine (Pinus sylvestris), spruce (Picea abies) and birch (Betula pubescense and Betula pendula).

Redovisning till verkligt värde: Tillämpningen av IAS 40 i svenska fastighetsbolag

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

Riskens förändring för svenska aktier och obligationer: 1919-2003

Purpose The purpose of our study was to investigate the changing nature of volatility during the last 80 years. Like in an American study, we tried to find some trends in the risk of stocks and bonds that would have an impact on the balance of a portfolio of stocks and bonds. At the same time we investigated the influence of inflation on the choice of portfolio. Methods We have used standard statistic tools and formulas to obtain our results. In most cases it was a matter of calculating average and standard deviation.

Vad påverkar redovisningen av goodwill och immateriella tillgångar? - En studie om tillämpningen av IFRS 3

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Mystiken kring styrelsearbete - skillnader i styrelsearbetet i ett litet börsnoterat bolag och ett litet onoterat bolag

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

Återköp av egna aktier

Bakgrund: Från och med den 10 mars 2000 är det tillåtet för publika svenska börsföretag att handla i egna aktier. Det är intressant att belysa hur möjligheten att återköpa aktier uppfattas i Sverige. Syfte: Syftet med denna uppsats är att klargöra hur möjligheten att återköpa egna aktier påverkar ledningen och aktieägarna i ett aktiebolag. Genomförande: Vi har studerat artiklar och litteratur om ämnet återköp. Besöksintervjuer har genomförts på Assa Abloy, Electrolux, Investor, Skanska, Robur Kapitalförvaltning och Handelsbanken Markets.

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