Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

The tablet is a new IT-tool which have started to get introduced into school, but research is still missing and especially in the pre-school environment. The purpose with this study is to investigate teachers uptake, how they use the tablet in everyday pedagogy work as well as the organizational conditions that that facilitate and hinders. Through my observations and interviews in a Swedish K-5 school I have found that the teachers find tablets more appealing to use in comparison to computers. These findings are partly supported by Davis et al.?s (1989) TAM-theory who considers there to be three types of aspects that affect the way individuals adapt to technology.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

I Sverige bera?knas 17 % av befolkningen ha en ho?rselnedsa?ttning, vilket inneba?r att det a?r den vanligaste sensoriska funktionsnedsa?ttningen. Idag finns det en ma?ngd studier som visar att ho?rselnedsa?ttning a?r relaterat till sa?mre psykisk ha?lsa. Acceptans av sin ho?rselnedsa?ttning har visat sig vara positivt fo?r ho?rselnedsatta och samvarierar med hja?lpso?kande.

Kognitiv beteendeterapi (KBT) har mest evidens vid social fobi, och på senare år har även guidad självhjälp baserad på KBT visat goda resultat. Acceptance and commitment therapy (ACT) är en del av den tredje vågens KBT och har visat lovande resultat vid ångestsyndrom. Företrädare för ACT har varnat för riskerna med tekniker för att utmana negativa automatiska tankar. Studien syftar till att med en single case experimentell design med multipel baslinje (N=9) studera effekterna av kognitiv omstrukturering (KO) och kognitiv defusion (KD) i form av guidad självhjälp på social ångest, socialt undvikande, psykologisk flexibilitet, defusion, samt frekvens av och trovärdighet hos negativa automatiska tankar. Resultaten visade att KO och KD inte enbart påverkade de processer som teorierna predicerar utan även den andra behandlingens processer..

A new material model, for the FE-program ADINA, has been verified against twoexperiments. One unreinforced concrete beam and one reinforced concrete beam.The model, DF-concrete, has the possibility to estimate true concrete. However theresults indicate that in order to be sure that the estimations are true, there ought tobe data from the true concrete to verify against.Two FE-models have simulated the behavior of a ring-shaped part of the nuclearcontainment vessel. The results from the first, frictionless, model agree with similarsimulations and hand calculations for high pressures in the containment vessel. Thesimulations of the nuclear containment vessel show cracking in the concrete after10-11 bars of over pressurization.

The purpose of this study was to gain knowledge and a picture of how foster parents perceive their task, the role of the placed children and their biological parents.  Even how they perceived their family have been affected by the mandates removal. Consistently showed the most positive experiences with strong ties to the children placed. However, there are experiences of the need for additional guidance, support, education and contact with the client to enhance a sense of competence in the task and prevent collapse. Burnout experienced often based in the placed child's difficulties in integration.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

Through geopolitical theory this thesis explores how conflicts within states can be read and understood according to an analytical model determining one or several possible causes for the conflict.  The model is created by the author and reflects geopolitical theory by giving three possible explanations to an intrastate conflict: culture, economy or territorial construction. The aim of the thesis is testing this model on two selectively chosen case studies ? i.e. two intrastate conflicts ? namely: the upcoming referendum in Scotland and the terror attack at Tiananmen Square in China.

The work with this report has been focused on developing a methodology model for control at purchase. The methodology model covers parts classification, dispatching systems, batch shaping and more. The aim with the methodology model is that it will be used as an aid for a cost effective material planning to increase the value for customer.The work covers also a description of the present situation and the purchase process at Company X. Six parts have been applied, two from each class (A, B and C), in the methodology/model. The parts that have been applied are included in the flow between Company X and their supplier Company Y.Data have been collected trough literature studies, interviews and the company?s business system.

This essay answers the question: How can a manufacturing business fulfill the information demand in the processes; purchasing, production, warehousing, order and delivery?The question has been answered through different kind of studies, such as literature, documents, Internet search, interviews and observations. The essay is written from a hermeneutic point of view and by using qualitative research. The result has been validated by two different manufacturing businesses.A simple information logistic model is the result of a comparison made between theory and empery. The aim of the model is to describe how a manufacturing business can fulfill the information demand by using different methods.

This essay examines the epideictic genre by using qualitative method to analyze acceptance speeches from the Swedish Grammy awards. These speeches and their speakers are often described as rhetorically mediocre and there seems to be a notion within the music community that an acceptance speech is personal and without deeper meaning. From a functionalistic perspective on genre, these speeches can be seen as working together with other genres that carry information about the winners. Why would skilled performers who know how to entertain an audience choose to repeat rhetorical mistakes? This essay uses different perspectives on rhetorical situation and genre as well as multimodal analysis of verbal- and nonverbal communication, to argue that these particular speeches in this particular situation come with their own set of expectations and values that the speakers have to acknowledge if they are to meet the epideictic purpose: To unite the audience around common values and create an enjoyable collective memory.

Generative artificial intelligence (AI) has rapidly gained traction in the education sector, with tools such as ChatGPT often highlighted as potential support in teachers? daily work. At the same time, the technology raises important questions about how its use should be organized and what responsibilities school leaders hold. The aim of this study is to deepen the understanding of how generative AI is implemented in school organizations, focusing on the strategic work of school leaders and how this is experienced by teachers. The study is based on a qualitative study, comprising interviews with 14 school leaders and teachers in a county in western Sweden.

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

The unheated greenhouse was originally a development from orangeries in the 1700th century and in 1930 and 1940 in blocks of greenhouses in the province of Scania. Today unheated greenhouses are used in permaculture, in the?eco villages? and in commercial culturing. Of the total Swedish commercial greenhouse area is today 8 % used as unheated greenhouses (SJV). This essay is based on the acceptance that unheated greenhouses will have a renaissance as production units. In the light of the today?s debate about energy ? and environment and the condition concerning this, the unheated greenhouse becomes an alternative. The purpose of this essay is to make an arguing synopsis about unheated greenhouses for using in acting as teacher, consultant and inspirer and also for taking part of the acceptance as ?for? or ?against?. The information is based on literature studies and information gathered with the keywords unheated greenhouse, coolhouse, coldhouse, greenhouse, type of greenhouse, orangery, greenhouse cultur, swedish greenhouse culture and permaculture, data gathering through SCB/SJV and by interviews with persons in the garden branch. My conclusion is that the unheated greenhouse could have a renaissance as a production unit. In this context it is important to give cultivators of greenhouses with experiences of unheated greenhouses great possibilities to share their knowledge, and through education possibility to change attitudes concerning unheated greenhouses. .