Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

The purpose of this degree project is to obtain a greater understanding of how the support for abused immigrant women is designed and if these measures respond to the women?s own wishes and needs. I also want to investigate the possible advantages and disadvantages, there are under the social ser­vi­ces and voluntary organizations (NGOs) and women themselves when it comes to spe­cific sup­port measures for immigrant women. On which basis have these support measures been designed and what experience or research starting points are based on? To what extent do they answer to women?s needs according to the staff, and to the women's own view?The study is based on qualitative data consisting of five interviews and one case report of an abused woman.

The purpose of this bachelor's thesis is to examine how public libraries in Sweden handles their weeding procedures. A series of questions are asked: How does libraries in Sweden motivate weeding? What principles constitutes the procedure of weeding? Which aspects are given most importance when weeding is decided. How does views on weeding differ between libraries of different sizes? How does longer or shorter professional experience influence the view on weeding? The study was done through an online questionnaire which was sent to a number of staff members on different libraries via e-mail.

Societal expectations of responsible corporate conduct are currently a fact. It is manifested ina corporate need for limiting and managing external effects, such as environmental impact.An environmental management system is a tool for organizations to structure theirenvironmental work and increase their efficiency. Managing the corporate operations toaccommodate to environmental objectives requires an organizational understanding of theobjectives as well as the procedures. A condition for a successful implementation is the coworkers´ willingness to participate and collaborate.A study made on the co-workers attitude towards the ISO 9000 standard (i.e. qualitymanagement system) reveals that the earlier positive findings are not completely true.

The aim of this thesis is to describe the subject indexing of images performed at the provincial museum of Jämtland and to evaluate the inter-indexer consistency at the museum. The main questions are: How are photographs indexed in the database SOFIE foto regarding Outline-codes, subject headings and natural language keywords? How does these procedures compare to research and indexing projects? How consistent are the indexers at the museum when choosing Outline-codes, subject headings and natural language keywords? Answers are sought by reading articles about classification, image indexing, indexing language, indexing consistency and by looking at a number of projects attempting to standardise image indexing practice in Sweden. The indexing practice at the museum is also described. In addition a minor inter-indexing consistency study, based on the subject indexing of ten photographs made by five indexers at the museum, is performed.

Trade is the driving force for economic development. A greater equity in international trade can improve the livelihoods and the well being of producers in developing countries. The small-scale farmers have limited resources and have difficulties to get access to the international market. As a result of this, the Fair Trade movement has been developed and has now formed a trading partnership between the producer and the consumer. This study analyses if the Fair Trade movement can be a way for the workers in developing countries to achieve more justice in their production manner in the international trade of cut flowers and continue to be an important competitor of these products, but with better livelihood conditions. My method has been to do a comprehensive literature study of the Fair Trade movement, in which I describe the certification process, and the market of Fair Trade in Sweden.

The ambition to use evidence based treatments has spread within the field of Swedish social work. The number of treatments with claim to being evidence based has grown but the research concerning implementation; the procedures being used to introduce new methods in organizations and assure that the method is being used appropriately and continuously, is scarce. The aim of this study was to examine the implementation of Functional Family Therapy (FFT), being an evidence based treatment, in an organization providing social services in the public sector, in Sweden. We used a qualitative research design and conducted interviews with persons involved in the implementation of FFT in the social services in a town in the south of Sweden. We used the practice guidelines provided in Evidence Based Practice (EBP) together with recently published meta- analyses of implementation research, in the field of social work, to examine the implementation of FFT, as being an evidence based treatment.

In Sweden whenever trains or maintenance workers want access to the railway system, their requests of usage and movements are being supervised, granted and handled by train dispatchers. The profession holds a key role in making the complex railway system work in terms of efficiency, safety and delivering on-time arrivals. This master thesis, delegated by the Swedish Transport Administration, has been carried out at the Division of Human Computer Interaction at Uppsala University and at the train traffic control center in Gävle. The aim has been to map what information the train dispatchers use in order to make safety-related decisions concerning their working goals. And further to describe and analyze how the train dispatchers, visavi their tools and systems in the work domain, gather necessary information.The result indicates a complex, diverse and spread out setting of different programs, procedures and tools that make satisfactory fulfilment of efficiency, safety and punctuality in relation to the time table hard.

Resistenta bakterier är ett växande problem inom den svenska sjukvården. Extended spectrum ß-lactamases (ESBL) är bakterier som kan bilda enzymer som bryter ned antibiotika så att den på så sätt blir resistent. En av de stora anledningarna till spridning av resistenta bakterier är personalens brist på korrekt utförande av basala hygienrutiner. Syftet med studien var att undersöka hur sjukvårdspersonal på en infektionsavdelning tillämpar de riktlinjer för basala hygienrutiner som finns fastställda för personal inom hälso- och sjukvården. Data samlades in genom observationer på en infektionsavdelning på ett sjukhus i Mellansverige.

Being a patient in intensive care can be experienced terrifying. Studies have demonstrated the link between unpleasant memories of hospitalization in the ICU and the development of posttraumatic stress disorder, depression, anxiety, and perception of quality of life in its aftermath. Placed on a ventilator, the patient is exposed to multiple invasive procedures. The aim was to describe critical care patients' experience of being intubated or tracheostomated. Method: Literature review using conventional content analysis.

Syfte: Att beskriva dagkirurgiska patienters upplevelse av att bli utskrivna hem samma dag efter operation utförd i generell anestesi. Metod: Kvalitativ intervjustudie med induktiv ansats. Elva patienter som har opererats via en handkirurgisk mottagning i mellersta Sverige har intervjuats utifrån en semistrukturerad intervjuguide. Sju kvinnor och fyra män i åldrarna mellan 28-71 år har deltagit i studien. Innehållsanalys användes för analys av materialet.

SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.

Eventing is often called as the formula 1 in equestrian sports and comprises three disciplines: dressage, show jumping and cross-country. The sport provides excitement, challenge and joy and is the ultimate sport for intelligent riders and horses. Many are fascinated by the challenges the sport offers while other consider it foolhardy to ride a cross-country. Eventing is not a risk-free sport and has even been given the label of being one of the world´s most dangerous sports. What do those risks mean to the horse? And particularly, is it associated with good animal ethics to use the horse for eventing? Finding answers to these questions is not easy as it probably is not a clear and simple answer.

This report focuses on work schedules in the retail sector, where work schedules are dynamic and change according to the needs and work schedule is a requirement for an effective structure of the work. This structure is important for maintaining a good order and all this is a requirement for a profitable business for both long and short term future. Work schedule also contributes to safety at the workplace. The purpose of this study was to investigate the transfer of knowledge by work schedules. The HRM employee we interviewed worked in Reitan Servicehandel Sverige AB which includes 7-Eleven, Pressbyrån and Shell.

The attacks of September 11, 2001 have done more to focus attention on the conjunction of religion and conflict than any other event in recent history. Although much international research has focused since then on the role of Islam, religiously inspired violence is also found in countries as diverse as Thailand, Burma, or Sri Lanka, where Buddhism plays a central role. This paper addresses how these realities are reflected in two Swedish high school textbooks on religion. The thesis calls into question the manner in which Buddhism is presented in schoolbooks as the most probable candidate to be a conflict-free religion.Using Fairclough?s discourse analysis theoretical framework and Hellspong?s structural analysis, the thesis critically examines the relationship between text, the discourse practice in which text is produced and the wider social practices.