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.

Scania CV is one of the world's largest truck manufacturer. It is not only the directproduction of vehicles and methods that are important for Scania but also the servicemarket handling spare parts, repairs and workshops. The department Vehicle ServiceInformation construct standard times through work measurement for particularworks in the workshops. The software application STAM is used in the servicemarket to create and store standard times which then are exported to theworkshops' own systems.The purpose of this master thesis is to analyse and evaluate the internal workmeasurement system that includes standard times and the software STAM. Also,based on external analysis and benchmarking of other systems suggest appropriatefuture development within the area for Scania Vehicle Service Information.In order to perform the investigation, interviews and studies have been doneinternally at the departments that are involved in work measurement as well asexternally at Scania workshops.

The purpose of my task was to map the pallet flows at Findus and put together as well as analyze the problems. My work has also included finding out what alternatives there are to the present pallet exchange system and suggest measures to reduce the problems.The problems can be divided into poor quality and hygiene issues. The poor quality, for instance poor strength is due to arbitrary judgements and the fact that there are companies that make a system of manufacturing forged pallets of an inferior quality compared to the EUR-pallets. These pallets are marked with stamps more or less similar to the EUR-mark and taken into the exchange system. Of course there are rules how to judge a pallet but these rules are many and sometimes indistinct and there are a lot of marks to keep track of.The most dangerous part is when the pallets lack the prescribed carrying capacity.

Internet når idag över 8 miljoner människor i Sverige och är en naturlig del av vardagen för många. För företag betyder detta en viktig marknadsföringskanal som inte bör underskattas. Genom att kommunicera med målgruppen via plattformer såsom sociala nätverk, bloggar och mikrobloggar kan företag erbjuda mervärde och bygga relationer online. Genom att utnyttja rätt marknadsföringskanal kan onlinemarknadsföring undvika att uppfattas som påträngande för konsumenten och istället inspirera på ett hjälpfullt sätt.Syftet med studien är att med en kartläggning av fast-fashionkonsumenters nätbeteende och attityder fastställa hur modeföretaget Gina Tricot som har flera försäljningskanaler kan öka besöksfrekvensen till den virtuella butiken genom marknadsföring online. Uppsatsen har en kvalitativ ansats med en fallstudiedesign.

To create a profitable and competitive business an important factor today is a well-functioning logistics. Through effective internal material flows effective logistics can be achieved. Unnecessary handling and movement of materials is a waste which affects the internal material flow. These wastes should be identified and eliminated as much as possible to improve the internal materials handling and through that achieve a more efficient business. At Fagerhults Belysning AB, where professional lighting systems are developed, manufactured and marketed, a new inventory has been built and changes in the assembly has been made during the past year.

Combustion of fossil fuels is today the dominating source of energy. During combustion,carbon dioxide is formed. The carbon dioxide accumulates in the atmosphere,which raises the global average temperature on earth through the so called greenhouseeffect. The only way to reduce the emissions of carbon dioxide from combustionin a coal fired power plant is through carbon capture and storage (CCS).Post-combustion capture is a technology to separate carbon dioxide from the uegas after the combustion for efficient transport and storage. The steady state operationof coal fired power plants with post combustion capture has already beenthoroughly investigated on a pilot scale, however much work remains to investigatethe plants dynamic operation.

I denna branschstudie gällande livsmedelsbutiker, kommer vi att beröra hur butiker kan marknadsföra sig samt vilka faktorer som spelar störst roll vid kundernas val av butik. För att kunna klargöra detta, kommer vi att använda oss av teorier så som Porters fem konkurrenskrafter samt vissa skolformer utifrån boken Marketing Theory av Jagdish N. Sheth, David M. Gardner och Dennis E. Garret.

Hydropower is an important source of energy in Sweden and accounts for about 46 % of the total energy production. Sweden has about 1 200 hydropower plants and with the intention of raising the pressure head of the water and to store water, dams are built by the power plants. The storage reservoirs make it possible to adjust the energy production by demand and season. Dams in connection to the reservoirs are subjected to additional loading during periods of high floods or when an icecap in the winter is formed on the reservoirs. In order to maintain the dam safety, the power companies in Sweden are working with guidelines for dam safety from RIDAS.

The main purpose with this thesis has been to study the design philosophy of Bruno Mathsson, how he worked with his houses and the landscape surrounding them and which kind of inspiration sources he had. My work started when I during the autumn 2004 got involved in an existing project related to one of his glass houses. The glass house is situated in Kosta and has during the last fifteen years suffered from so much vandalism and decay that it has become a problem for the municipality of Lessebo. The intentions are to restore the house and to transform it to a center for Swedish design, also containing a store and a café as well as hosting one apartment for scholarship students. My task in this project was to form and develop the outdoor environment in connection to the house.

With today`s business world, it is very important to deliver the right product with right quality and quantity at the right time. By ensuring that the staff are happy and have the opportunity to work in a workplace with good structure, the company will be able to reach these parameters and at the same time maximize the efficiency.The project has been carried out at Stena Stål AB in Värnamo. The company's main task is to cut, store and deliver production steel and tool steel to processing companies in the surrounding region. Stena Stål AB in Värnamo is one of total 21 companies in the company group Stena Stål. Stena Stål is a part of the Stena corporate group which owns a total of eight different company groups that are spread in about 250 different locations in 14 countries.The purpose of this report is to give Stena Stål AB in Värnamo suggestions on how to design a new facility for tool steel.

The purpose of the house which is the basis of this report is to be able present itself on the market as a relatively cheap and at the same time a climate friendly choice. The house is supposed to be able to be built anywhere in Sweden and the rest of Scandinavia in a short period of time. This puts demand on what kind of heating system the house can have, since not all places have the geographic advantage of being able to use geothermal or district heating. Therefore the heating system choices will only include those that are not limited by their geographic location. The house will be built in modules which only require the groundwork to be done before the house can be erected. In this report "System solutions for plus or passive-housing" a comprehensive literature search has been conducted as well as a number of calculations.

The origin of the word ?communication? is the Latin word communicare, meaning to make common. The reason for our communication is to share thoughts, feelings and information, we want to affect and confirm.We are used to interpersonal communication, but even if we have had a lot of practice at it during our lives, we still find our selves facing misunderstandings and conflicts. The more people we meet during a day, the greater the chance is for interruptions in the communication.In pharmacy practice, good communication is vital for the client?s health and quality of life.

Bakgrund: I dagsläget finns det relativt gott om studier om amyotrofisk lateralskleros (ALS) med en medicinsk utgångspunkt, som inriktar sig på att försöka finna en medicinsk behandling till sjukdomen, samt studier som belyser hur personer med ALS skattar sin livskvalitet. Dock finns färre studier som beskriver hur sjukdomen upplevs ur ett patientperspektiv. För att kunna bidra med stöd och hjälp till personer som drabbats av ALS behöver kunskapen hos olika vårdprofessioner och däribland sjuksköterskor utökas, både genom nya studier och genom syntetisering av tidigare genomförda studier inom området. Syfte: Studien syftar till att beskriva upplevelsen av att leva med ALS ur ett patientperspektiv. Metod: För att sammanställa och fördjupa tidigare kunskap om hur det är att leva med ALS gjordes en systematisk litteraturstudie över vårdvetenskapliga artiklar som innehöll tidigare forskning inom området.

På grund av de senaste årens ökade konkurrens inom detaljhandeln har det blivit allt mer nödvändigt att på olika sätt differentiera sig från sina konkurrenter. Ett viktigt verktyg för företagen kommer bli hanteringen av informationsteknologiska strategier. Frågan företagen bör ställa sig är hur de ska lyckas med dessa strategier. Syftet med denna studie är därför att undersöka om informationsteknologiska lösningar kan integreras i en fysisk butik på ett sådant sätt att det skapar mervärde för kunder.Teorin utgår ifrån nyckelorden konsumentbeteende och upplevt värde. Det upplevda värdet har operationaliserats och ligger vidare till grund för studiens sju hypoteser.

Uppsalaromantikern Vilhelm Fredrik Palmblads (1788-1852) roman Familjen Falkenswärd (1844-45) var delvis en omarbetning av en romanföljetong (den s.k. Kalenderromanen) som Palmblad publicerade på 1810-talet i Poetisk kalender. I jämförelse med Kalenderromanen kan man i Familjen Falkenswärd se en utveckling mot ökad verklighetskontakt.Denna uppsats behandlar temat ideal och verklighet i Familjen Falkenswärd. Med ?verklig-het? åsyftas ingen yttre verklighet utanför romanen, eventuell realism lämnas alltså utanför undersökningen.