Inledning: Enligt IAS 19 ska diskonteringsräntan för bestämmande av pensionsskulden bestämmas utifrån räntan på företagsobligationer. Om det saknas en fungerande marknad för företagsobligationer ska räntan på statsobligationer användas. Efter finanskrisen år 2008 ökade räntespreaden mellan dessa två räntor och det uppstod ett problem för länder utan en fungerande marknad för företagsobligationer, däribland Sverige.Syfte: Syftet med denna studie är att undersöka hur svenska börsbolags diskonteringsräntenivå har påverkats av finanskrisen år 2008. Samt vad detta har för konsekvenser på boalgens finansiella rapporter och dess annvändare.Metod: Undersökningen studerar korrelationen som sambandsmått för att mäta hur diskonteringsräntan förhåller sig till soliditeten i svenska börsbolag som redovisar förmånsbestämda pensionsplaner.Referensram: Denna del av undersökningen består av en genomgång av relevanta delar av regelverket (IFRS) samt centrala redovisningsbegrepp och principer.Teori: Teorin består av teoretiska resonemang kring accounting choice, accounting disclosure och earnings management.Resultat & analys: Undersökningens resultat visar att det finns en svag korrelation mellan och diskonteringsränta hos svenska börsbolag med förmånsbestämda pensionsplaner. Dessutom visar resultatet att svenska börsbolag inte längre har en diskonteringsränta i nivå med statsobligationsräntan.Diskussion: Diskussion förs kring hur svenska bolag förhållit sig till regelverket och redovisningsprinciper vid beräkning av sina pensionsskulder samt hur detta har påverkat intressenterna av den finansiella rapporten.Slutsats: Utifrån funna resultat kan slutsats dras att efter finanskrisen har bolag med en låg soliditet valt en högre diskonteringsränta.

At the Women?s House in Örebro, a children?s project has started where the work method ?Oasen? [Oasis] model has been developed by two children?s educationists. The aim of this study is, with the ?Oasen? model as a starting point, to deepen the knowledge of (1) how to meet children?s central needs while staying at a Women?s House and (2) what the ?Oasen? model may contribute to the children. The theoretical framework consists of a cognitive approach to the progress of children experiencing domestic violence and a presentation of conceptions concerning children?s needs.

This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

I have with this thesis sought to understand how chick lit could be useful in the classroom in the teaching of Swedish B-course in high school. Based on the model of critical literacy I am arguing that this genre would help to meet the objectives of the policy documents which, among other things, are to critically examine and analyze various types of texts.I have found that some of these texts could be used for analyzing and critically examine the ideological dimensions of texts and cultural heritage by the model of critical literacy, and also as a counterweight to the more traditional teaching of the canonical literature as a literary historical stuff that students should learn. I have also wanted to create a basis for discussions about literature in the classroom based on the chick lit genre. To do this I have, based on three themes and questions from the model of critical literacy, tried to focus on issues that might emerge from the ideological analysis and critical review. The model aims to deconstruct norms of society, and in the work of chick lit, I wanted to show how you could deconstruct norms around gender..

The aim of this study is to examine the democratization process of Kosovo in the years after the countries independence was assured. Two central questions for the case study consist of whether a democratic improvement in the country has occurred and which factors, positive and negative, are present to further improve or impede the democratizationprocess. The study builds upon two central definitions, democratic states and democratization in order to gain theoretical background to be able to measure these two quite abstract expressions. A socioeconomic model is used to measure favorable or negative developments within Kosovos society and the findings of this model confirms the hypothesis of modernization theory, namely that increased socioeconomic development increases the chance of a positive democratizationprocess. There has been a positive democratic development aswell as socioecomic progress but since the nature of this study is merely descriptive and not explanatory, it doesnt make claims on the explanatory power of modernization theory.

The purpose of this study was to determine if and how the city district of Södra Innerstaden in Malmö, by using the Skärholms model, demand their client to reciprocate. The first problem set was to see how the demand was shown in the social service act from year 1998. From there the motives behind the introduction of the Skärholms model in city district of Södra Innerstaden were researched and also if there were a demand on reciprocity in city district of Södra Innerstaden public administration. The study was conducted in an exploratory way. The method used was to describe the idea behind Skärholms model after examining documents from the public administration.

The purpose of our study is to interpret and understand the collaborative process around a regional model that is based on state developed guidelines for people with dementia. We have chosen to focus on the importance of interaction and have therefore interviewed participants in the project's steering committee. This group participates in efforts to develop a model for dementia care in Halland.The project work in Halland, to develop a joint model for people with dementia and their families was initiated in the spring of 2011 and is due to finish at the end of 2012. The Halland model has been named ?Annas led? and is about Anna and her husband Lars and living with dementia.

In recent years the liberal representative democracy has been subject of a substantial critique because of its inability to accommodate difference and createa genuinely democratic political process. One such critique comes from the theory of deliberative democracy. Supporters of deliberative democracy try to promote a model of democracy that take its vantage point in free and equal deliberationbetween all relevant actors in a political community. This model has with some success opposed the aggregative model of democracy, and in important ways turned the attention to the potential of deliberative processes.However, the deliberative model is still somewhat underdeveloped when it comes to issues of diversity and difference. This essay deals with such deficiencies by analysing deliberative democracy in the light of the critiquelaunched by difference- and radical democrats.

Uppsatsens syfte är att presentera ett synsätt över hur ledaren kan främja kreativa processer på reklambyråer. För att skapa detta synsätt behöver förståelsen om kreativa processer i en reklambyrå ökas. Studien utgår från att kreativa processer föranleder kreativ reklam. Vi vill understryka att vi både har ett teoretiskt och ett praktiskt syfte.Metoden är en kvalitativ mikroetnografisk studie. Uppsatsens empiriska insamling består av cirka 100 timmar observationer på en reklambyrå följt av fem kvalitativa djupintervjuer på samma byrå.

This thesis explores the position of book blogs in the literary system through Robert Escarpit's socio-literary model of the book market. Simultaneously the thesis serves as a test for Escarpit's theory: by actively applying his theory and model to a very new and contemporary actor on the book market I hoped to reach or confirm new insights into the usefulness and validity of Escarpit's work for contemporary socio-literary studies.Three book blogs were selected for the analysis and interviews were carried out with the authors. The interview questions were formulated specifically for the purpose of extracting the kind of information necessary for an analysis using Escarpit?s theory. As a complement to the interviews, statistics on the type of books reviewed on the blogs were also compiled.

In the last decades the Swedish labor market has been characterized by a stereotype perception on women?s role and position on the market. The perception speaks of the characteristics of female leadership as being less qualified causing the gaps between the two genders to transform into a gender segregated society. The historically slow progress has limited the career opportunities for women to reach top management. However the increasing discussions during the 21st century on how to reduce the gender differences in the labor market has made it more acceptable with women on higher positions.

People in Sweden have more and more dogs in their care, and several of these dogs are kept in kennels in back yards for various reasons. According to Swedish animal welfare legislations the need for social contact for dogs has to be met. However, there are few details presented on how to meet the need and when it can be considered satisfied. Does the dog need human contact to fulfill the need, or is the company of other dogs enough? This study aims to specify what can be acceptable when it comes to fulfilling dogs? social needs in accordance with the Swedish animal welfare legislation.

A piezoelectric injector was modeled, in this Master Thesis Project which was carried out at Scania CV AB in Södertälje, in GT-Fuel. GT-Fuel is simulation program from Gamma Technology.The simulation model for the piezo injector was divided into a hydro-mechanical system and an electrical system (Piezoelectric element). First the hydro-mechanic model was duplicated from Advance Continuous Simulation Language model (ACSL). The simulation results were then compared to the ACSL, to verify that the hydro-mechanical system was modeled correctly. The simulation results for the electrical model were also compared with a Simulink model.

Heat is distributed to the district heating customers through pipes with water as a heat carrier. The district heating system is complex. To decide what is leakages from the district heating net versus what is the water consumption of the plant, is difficult. Therefore, the purpose of this master thesis is to establish a model where the district heating net?s leakages but also the water consumption of the plant can be followed daily. The project is performed at Vattenfall´s district heating power plant in Uppsala. Information is gathered through discussions, drawings of the plant and guided tours of the plant.

The purpose of this essay is to try to understand the relationship between the structures of modern working life and the development of burnout. By using the method of qualitative interviews we wanted to see if the Effort-Reward Imbalance Model could be applied to the data we had collected. Two questions have been highlighted in our research:        ? Is it possible to establish a relationship between the structures of modern working life and the development of burnout among the subjects interviewed?  ? Is it possible to explain the development of burnout among our interviewed subjects through the Effort-Reward Imbalance Model?    Our theoretical frames are the general theories of the modern society and the modern working life as developed by Anthony Giddens, Ulrich Beck and Zygmunt Bauman. We have also used Johannes Siegrist?s medical-sociological Effort-Reward Imbalance Model (ERI-Model).