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 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.

Internetanvändning med mobila enheter såsom PDAs och smartphones är idag vanligt. De flesta webbsidor är dock designade för att visas på stationära datorer med stora skärmar. När användare med mobila enheter besöker webbsidorna uppstår ofta användbarhetsproblem som i främsta hand kan kopplas till de mobila enheternas små skärmar. Syftet med denna studie var att undersöka vilka faktorer som är viktiga att ta hänsyn till, då en söksida på Internet skall anpassas för att presenteras på mobila enheter med små skärmar. Studien bestod av tre olika faser, där den första var en litteraturstudie som syftade till att samla in information som berör design och omvandling av webbsidor mot små skärmar. I den andra fasen utvecklades två olika prototyper av en befintlig söksida på Internet, anpassade för små skärmar.

My aim in this essay is to analyze how the female body is represented in Swedish working class literature. I have compared four different novels all of which contain a female bathing scene: the opening chapter of Moa Martinsons Kvinnor och äppelträd (1933) , the opening chapter of Ivar Lo-Johanssons Bara en mor (1939) and a scene each in Glasfåglarna (1996) and Mosippan (1998), both written by Elsie Johansson. The bathing scenes suggest three key issues: modernisation, urbanisation and above all women´s sexual politics. Though there were several issues facing the feminist movement in Sweden in the 1930, the question of a woman?s right to her body was one that united the movement, regardless of class..

How the United States anti-terrorist strategy is affecting the view of democracy is the main analysis of this paper. The mechanisms that affect the idea of democracy have been studied on the basis of the philosopher Michael Foucault?s thoughts and the main direction in French discourse analysis. The study is restricted to the period between the 11th of September 2001 and today. Information has been collected entirely from the White House?s website http://www.whitehouse.gov, including speeches, conferences and reports.

In my paper I have examined the United Nations role in the democratization of Kosovo. In order to complete this purpose I have asked two questions? How has the UN contributed to the democratization of Kosovo that has taken place so far?? What advantages and/or disadvantages has the UN presence in Kosovo had from a democratic perspective?The method I have used in my paper is a qualitative one, and more specified a qualitative text analysis. This means that I have examined a rather small number of sources, but in return I have analyzed these sources very carefully. In addition to the choice of a qualitative method I have used Robert A.

The ability to handle potentially dangerous and hostile situations on a military vesselrequires that the equipment works effectively with the personnel that use it. It is importantthat this equipment can be used by different people. An operator on a military vesselshall be able to handle information about hostile threats, navigation and the steering ofunmanned vehicles. A operator console should therefore be constructed in such a waythat the operator can handle a large flow of information. And the information given bythe technical system should be displayed correctly to facilitate the operators ability tohandle and interpret the information correctly, in order for the operator to make thecorrect decision at any given moment.

The aim of this master thesis has been to investigate discussions about public access to Internet in public libraries. Areas of interest were the debate in Sweden as well as in the United States. The approach was qualitative and questionnaires were distributed by e-mail to a number of Swedish public libraries. The results from the survey were then supplemented with a theoretical background and a literature study. The usable questionnaires obtained from 20 libraries showed a rather uniform approach among the Swedish librarians of how the Internet is best provided by public libraries.

Membrane bioreactors (MBR) combined with biological phosphorous treatment (Bio-P) has been investigated if that could be an alternative to the future expansion with conventional active sludge treatment at Lundåkra wastewater treatment plant (WWTP) in the proximity of Landskrona, Sweden.The results showed that the surface demand in the biological treatment will be reduced with 67% with the MBR-alternative compared to a conventional activated sludge process. The nutrient removal in the MBR-solution was decreased or unchanged for nitrogen-, phosphorous- and organic parameters. However, the energy demand will increase with an estimated cost of approximately 1 million SEK annually. Moreover, the extra chemical consumption is estimated to cost 370 000 SEK annually.The disturbances caused by filamentous bacteria such as sludge dispersal could be resolved with MBR-technology because the membranes are not affected by these organisms. The Bio-P process combined with MBR-technology works if the wastewater recirculates from the membranes to an aerobic zone.In the proposal, there will be a new pre-treatment step, for instance hole screens.

Studiens syfte är att undersöka om ett intersektionellt perspektiv är integrerat i de två metodböcker som materialet består av; BRYT! från RFSL Ungdom och Tjejgruppskompassen från United Sisters. Detta undersöks genom att en diskursanalys av metodböckerna utförs utifrån Ernesto Laclaus och Chantal Mouffes diskursteori. Även en bildanalys görs av en del av materialet som består av bilder. De teoretiska utgångspunkterna i studien är ett intersektionellt perspektiv på genus, samt de teoretiska antaganden som ligger titt grund för diskursteorin. Resultatet visar på att ett intersektionellt perspektiv existerar i BRYT!, men är frånvarande i Tjejgruppskompassen..

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 main goal with the master thesis has been to do a status evaluation of the chain machinery with its start chain and wire to secure the production on a short basis due to that a reconstruction is not planned at this time. An evaluation of the condition of the start chain and the rollers in the chain depository has been done. An offer has been requested for a new start chain and the evaluation of the start chains may be a basis for the decision taking. The production has been able to go on, although it has arisen some problems which have been difficult to find the causes for. There is no gathered ?picture? of the machinery status and a mapping of each machinery has been compiled of comprehensive logs.

In 1989 the United States choose, after years of conflict, to carry out a military intervention in Panama, to remove Manuel Noriega, convicted for drug dealing and for threatening the lives of the Americans living in Panama. The aim of this study is to examine whether George H. W Bush?s arguments for the military intervention comply with the principles of the just war.The method chosen for this study is a qualitative literature study, based primarily on secondary data. It is a case study with two complementing theories, the theory of the just war and the world system theory.The result showed that the American intervention both can be justified and unjustified following the principles of the Just War Theory.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

Nobel Prize Laureate Joseph Brodsky is a key figure in Soviet Russian literature. Expelled from the USSR in 1972, he became a US citizen in 1977 and Poet Laureate of the United States in 1991. In this essay, I have sought to examine the state of exile perceived in Brodsky?s poems. Using Russian literary critic Viktor Shklovsky?s concept of defamiliarization, I have strived to illuminate the formal composition of this state ? its technique.