In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

The report assesses the typical questions regarding Corporate Social Responsibility within the automotive industry. An attempt as to whether Corporate Social Responsibility has an impact on growth companies is demonstrated. Volkswagen Group is within the required analytical criteria, which are to be studied. Also, the fact that they recently launched ?Strategy 2018? makes it even more interesting to immerse into.

The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.

The phenomenology of Gaston Bachelard holds that readers, or viewers, relate to spatial imagery through the use of age-old archetypes. These archetypes form a collective image-memory that is employed when reading space. One such image is the house. The house for Bachelard is, however, never solely an image, but constitutes a familiar space that becomes inscribed in our bodies through the repeated physical contact with this domestic space. The house teaches us to interact with space, and comes to inform the way that human beings understand images of space.

The first aim of this thesis is to descriptively identify and chart the activities of the strategic intelligence and environmental scanning that take place at the regional collaboration network Regionförbundet Örebro. This identification is essential in reaching the comprehensive and primary aim of the thesis: to discuss, through normative discourse, what the options of improvement are and in which ways systematic operations can be integrating parts in the organization. In order to offer guidance of development from the perspectives of environmental scanning, the question at issue has emanated from activities concerning the present methods of working at Regionförbundet Örebro.During the creation of this thesis, several interviews have been made with people who are regarded to be key roles within the regional collaboration network. An analysis has been made, based on governing documents and answers from the interviews, where possible improvements of the business have been identified. The inferences become parts of a greater potential of amelioration since they are presented as active solutions and proposals that can be directly adaptable to the organization.Our proposals of improvements/ameliorations are constituted by a number of concrete/explicit points such as: a wider public information supply and an introduction of several annual routines and methods..

The purpose of this paper has been to examine the ways in which professionals describe their work with pregnant drug-addicts. The paper raises the following questions;· How does the deviant behavior, that using drugs during pregnancy can be described as, affect the professionals in their work with pregnant drug-addicts?· How do the professionals experience their own role, and the roles of other professionals?· In what ways do they work in order to reach a favorable result with these clients?The paper is based on qualitative material, gathered through 14 interviews with professionals. By using theories of deviant behavior and attachment-theory between a child and its mother, our intention was to analyze the empirical results.From our interviews we have learned that the professionals consider some factors as more important than others for a favourable result in their work with pregnant drug-addicts. Such factors are for example the significance of a cooperation between different authorities and ethical awareness in meeting with the client..

Background: Suicidal patients feelings and experiences of the psychiatric service can be a decisive moment of the following treatment. Although suicide is a common problem all over the world we know very little about the feelings that the patients are feeling in residential psychiatric care. Purpose: The aim of this litterature studie was to describe suicidal patients feelings and experiences of the psychiatric service. Method: Literature study was conducted through a search of articles in different databases. The data has been done as an overview and the data has been analysed with content analysis.

The purpose of this study is to examine the experiences of threats and violence among four social workers at a social services' reception center for individual and family care. The study uses semistructured interviews and an abductive approach. The analysis is based on previous research, communication theory, coping and sense of coherence, SOC. The study shows that the studied workplace isn't considered to be particularly exposed to threats and violence, although all four respondents have experienced threats and/or violence. The respondents make a difference between threats and harsh words from clients because they consider their clients are entitled to be upset considering the nature of the work conducted at the workplace.

Lung cancer is a disease which patients experience stigma in society and in care. This is because lung cancer is often seen as a self-inflicted disease. The stigma surrounding lung cancer is due to the strong relationship with smoking and have been shown to have a negative impact on the perceived health. The purpose of this study was to illuminate experiences of stigma for patients with lung cancer. The literature review was based on 11 scientific articles.

The amount of information stored on the internet grows daily and naturally the requirements on the systems used to search for and analyse information increases. As a part in meeting the raised requirements this study investigates if it is possible for a automatised text analysis system to distinguish certain groups and categories of words in a text, and more specifically investigate if it is possible to distinguish words with a high information value from words with a low information value. This is important to enable optimizations of systems for global surveillance and information retrieval. The study is carried out using word spaces, which are often used in text analysis to model language. The distributional character of certain categories of words is examined by studying the intrinsic dimensionality of the space, locally around different words.

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.

The aim of our study is to deepen our understanding of how both social workers and clients describe how user influence within substance abuse care for adults can work. What difficul-ties do they describe meeting, with regards to possibilities to influence the care? To achieve our purpose we had a qualitative approach for this study. It?s based on open thematic inter-views with 3 clients who have substance abuse problems, and with 3 social workers, working at Social Services in Stockholm.

Ravelsmarks gård have now reached the stage when there are few options for the future. The options are either a construction of completely new farm buildings or a winding up of the milk production. Present on the farm today there is 65 dairy cows plus recruitment. 44 cows stand in long-stalls and 20 cows stand in short-stalls. The objective of this study was to examine the profitability of a completely new cowshed. In order to get costs for investments different milking systems and equipment for feedstuff have been compared. The systems in the investment budget have been chosen on recommendations from advisers, salesmen and on the basis on what is suitable for the farm. One system where a so-called mix feeder wagon is used for the roughage seemed to be best suited for Ravelsmark. The different prices obtained for the manure well show that there are possibilities to decrease the investment costs.

The aim of this study is to gain an understanding of how dyslexic adults experience the library, their meeting with a librarian and how they feel they are being helped with finding literature. To answer the purpose of the study I have conducted six semi-structured interviews with dyslexic adults.. Two theoretical models were used as an analytical tool in this study. One was Michael Buckland's aspects of access to information. The other is four aspects that explains the significance of personal encounter at the library.

The environmental situation is becoming increasingly critical. The energy sector and other industries have a big impact on our climate and the public is raising their voice for companies to admit their responsibility towards the environment and society. Companies engage in corporate social responsibility (CSR) and happily disclose their responsible performance in annual reports. But what messages are they conveying in their CSR-reporting, and what attitudes towards CSR can be found underneath the explicit content? The aim of this study is to discover which discourses exist in CSR-reports from Swedish energy companies, and how these discourses operate.