The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated Accounts latest 2005.

This document presents calculations of adjusted GDP based on satellite household Accounts for the year 2001 with the purpose to compare adjusted and official GDP for Sweden, Germany, Estonia and Finland. Household production in each country is estimated using time use survey data from Eurostat and a monetary value is estimated using average wage (after taxes) for each country. The results indicate that the value of household production using this methodology increases GDP with between 42% (Finland) and 55% (Germany) compared to official GDP statistics. A comparison of GDP/capita between the countries included in the study shows that the GDP/capita in Germany increases more that the other countries due to the relatively high proportion of time used for household production (mainly German women) combined with a high average wage. In fact, the results show that Germany has higher adjusted GDP/capita than both Finland and Sweden (but Germany has lower GDP per capita when official statistics is used for the comparison).

This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their Accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

The purpose of this essay is to show the opportunities and difficulties of teaching within distance education. I will show this from two different parts of the world. One being Sweden and the other Australia, both countries run a distance education program with similar reasons students whom travelling, some living hundreds of miles from any schools and some students with health and or social disadvantages. This study is based on the actual teacher?s Accounts and experiences the opportunities and difficulties in teaching in distance.

Welfare is every person's right. To create conditions for a good welfare it requires coordinated strategic interventions at national and local level. Efforts must be politically supported to be able to strengthen public health. Local welfare management is a measure used to control and monitor public health. The purpose of this study was to investigate local actors perceptions of collaboration in strategic public health efforts with local welfare management in a municipality in central Sweden.

The purpose of this study has been to compare teachers' differing methods of teaching mathematics and their perspectives on the learning process in a municipal school to a Waldorf school. The study has examined which approach best promotes student engagement and learning in mathematics in the first three years of schooling. The study is based on four interviews. The informants? Accounts are interpreted using theories from previous research.

Adoptive parents need to be able to reflect on the interaction with the child, both from the perspective of their own relational experience with the child and from the perspective of the previous experience of the child. This essay explores five adoptive parent´s thoughts and feelings about their children?s background. It also looks into how they think that the children?s background influences their way of expressing their needs and how this makes the parents feel.

Det här är en studie om omsorgspersonals resonemang och erfarenheter av etik i deras yrkesutövning inom äldreomsorgens särskilda vård- och omsorgsboenden med demensinriktning. Studiens resultat bygger på kvalitativa intervjuer med fem undersköterskor från ett vård- och omsorgsboende i Stockholm. Metoden som använts för datainsamling är semistrukturerade intervjuer. Tolkning och bearbetning av den insamlade empirin har skett genom tematisk innehållsanalys där huvudteman och underteman identifierats och analyserats med hjälp av teorin om Accounts samt de etiska teorierna konsekvensetik, deontologisk etik och dygdetik. Slutsatser som gjorts utifrån resultat och analys är att undersköterskornas arbete är präglat av en mängd etiska val, men också av olika aktörers intressen som påverkar dessa val och vilka ibland försätter undersköterskorna i svåra lojalitetskonflikter.

The aim of this thesis is to gain a deeper understanding of howsocial contacts can serve as information sources for pregnantwomen. Furthermore, we wanted to examine how women?scontext influences their information seeking and the barriers thatcan occur during information seeking. The theoretical frameworkis founded on Tom Wilson's model of information needs as contextdependent, and Pamela J. McKenzie's model of informationpractices in Accounts of everyday-life information seeking.

In the last decade the Italian authorities have tried to adapt themselves to a united European asylum system, in the European Union, through the adoption of legal reforms, intended to improve the conditions of asylum seekers in Italy. Despite these reforms, asylum seekers and refugee?s living conditions are far from covered. The aim of this study is to explore the different functions of social work in the Italian reception process regarding unaccompanied minors and their implications on the wellbeing of the unaccompanied minors. This study was conducted through several interviews with both social workers, which in some way worked with unaccompanied minors, and the unaccompanied minors themselves.

Following study is about the anorexic behavior and the pro-ana movement, which is a web-based subculture where the followers of this, stands for anorexia as an identity position and lifestyle, rather than a disease. The purpose of this study was that, from a sociological perspective give possible interpretations of the anorexic behavior, and interpret why some anorexics choose to be a part of and identify oneself with the pro-ana movement. The reason has been to conduce more knowledge and understanding of the topics, but also to contribute with a deeper perspective and sociological approach to the former research that is already available.To conduct the study, qualitative research has been used, and the chosen methodology was document analysis/text analysis. The collected empirical data consisted material from two pro-ana forums, four blogs and six twitter Accounts, where all the users of those claimed to be supporters of the pro-ana. The empirical data has been interpreted by Howard S.

Allocation of funds to public libraries is uneven and this study will try to explain the reasons and clarify why the allocations of funds are distributed like they are and what calculations influenced the financial apportionment. This master thesis Accounts for allocation in seven public libraries in Uppsala. The study shows that one reason for uneven allocations is demographic. Another reason is that the library has come into a good or bad circle. There are no models for allocation of funds to public libraries in Uppsala, thats why their allocations are given after a percentage increase of earlier years allocations, and that leads to a good or bad circle.

Today, librarians tasks may sometimes take on an educational aspect, e.g. when designing educational courses. Our aim with this paper has been to extend our knowledge of peoples learning and learning processes in order to better adapt our educational courses for different user groups. We have investigated what eight senior citizens wanted to learn about the Internet, and followed seven of them during their course. We have examined how the group experienced a course about Internet use, and how they described their learning and learning processes.

The residential and service sector in Sweden Accounts for approximately 38% of the total energy usage and Sweden has an aim to reduce the total energy use by 20% by 2020 compared to 2008, which means residential sector will have to improve energy efficiency. As part of that a law was instituted by the Swedish parliament that all properties must have an Energy Performance Certificate (EPC) to thereby give the property owners a greater insight into energy use in their buildings and propose recommendations for energy-efficiency measures. On the EPC, a value on the building's energy performance in terms of energy use in kWh / m2 per year is declared, of which electricity is a share of it. Instructions on what to include in the amount facility electricity for running the facilities is regulated by the authority for building, Boverket while SVEBY has made an interpretation of the regulations in their report "Brukarindata bostäder" where they have a table on what should be included in the amount and what not to include.This report is a study of two similar apartment buildings, where one of the buildings recently underwent renovation, to see if the declared amount of energy for electricity, in the EPC, is consistent with the measured value, and whether there has been any reduction in facility electricity in the renovated building after the renovation.The result shows that the measured value of the building electricity was 2.6 kWh / m2 per year, 28,8 %, lower than the declared value in the building that have not undergone a renovation. Calculation of values from previous years (2011) by the same percentage of facility electricity as in the results of the measurements, 56.7%, it becomes clear that the declared value for facility electricity in the EPC of the renovated building do not correspond with reality and that there has been an increase in use of facility electricity after the renovation..