Inledning: Svenska kommuners verksamhet betecknas som säregen. Till detta hör att kommunerna skiljer sig från den privata sektorn i avseende på målsättning och utförande. En utav de särdrag som finns inom kommunerna är deras redovisning av pensionerna som skall ske enligt blandmodellen. Ett flertal studier har lyft upp farhågor om att redovisningen enligt blandmodellen anses leda till diskretionära tolkningsutrymmen som troligtvis kommer utnyttjas av politikerna i syfte att påverka redovisningen. En del av de diskretionära åtgärder som antas vara möjliga är pensionsförvaltning av de förmånsbestämda pensionerna.Syfte: Studiens syfte är att förklara kommunernas val av förvaltning av de förmånsbestämda pensionerna.Metod: En deduktiv ansats har använts i studien för att kartlägga de olika teoretiska förhållandena mellan pensionsförvaltning och pensionsredovisning.

Bakgrund och problem: Goodwill är den post som länge omdiskuterats utifrån aspekten att det är en svårhanterbar post i bolags balansräkningar. Under år 2005 fastställde IASB att de bolag som nyttjade IFRS inte längre har tillåtelse att skriva av goodwill utan istället ska genomföra nedskrivningar. Problemet som uppstod utifrån det nya beslutet kring föreställningsramen är att det verkar ha blivit allt mer komplext att hantera goodwillposten. Detta trots att IFRS standarden hänvisar att det är av stor vikt att bolag upprättar sina finansiella rapporter så korrekt och rättvisande som möjligt. Inte heller verkar några grundliga riktlinjer finnas till hands för att prestera en så korrekt redovisad goodwill som möjligt och därmed beskrivs posten som en tickande bomb.Syfte: Syftet med uppsatsen är att beskriva och analysera bolagens hantering av goodwillposten.Metod: Den metod som vi har utgått ifrån är den kvalitativa metoden.

2. SUMMARY A small garden exposed to a harsh coastal climate can be difficult to design. Limitations in space and in plant varieties increase the needs of an in-depth knowledge to achieve wanted goals. In this degree project the challenge has been to create a functional and position adapted garden for a very small beach house lot in Mölle, a little harbour village at the south coast of Kullaberg. ?Villa Malm?, is situated directly on the bedrock in a close settlement where the gardens, in most cases are very small and exposed to strong salty winds.

This thesis is based on a study conducted at the City Library Dynamo in Gothenburg where data have been collected through qualitative interviews with young people aged 15 - 25 years. Our intention was to examine what young people think about the City Library Dynamo as a venue, and how they perceive its activities and functions.In order to compare two different cultural venues for young people, where Dynamo is one, interviews were also conducted at a location other than the library, at Arena 29, a cultural activity house for young people in Gothenburg. Twelve qualitative and semi-structured interviews were conducted in order to collect data which was then transcribed and structured. As a theoretical framework we have used the new model for the public library, developed by Hvenegaard, Jochumsen and Skot-Hansen 2010.Our result shows a thoroughly positive image of the City Library Dynamo, particularly as a meeting and study place. Young people stated that they felt welcome and that the City Library Dynamo was designed and tailored to match their needs.

During the years 2006-2010 Gotland University conducted seminars excavations in Västergarn parish on Gotland. Inside the wall a total of six house foundations have been found and a total of 127 combs have been registered. This thesis is based on a material study of the 127 registered medieval combs. The purpose of this thesis is to analyze the combs and with their chronology illuminate in which period the society of Västergarn was active. And also to find out what the material remains can tell us about the place and its people.

I denna rapport redovisas ett examensarbete av Yvonne Svensson i samarbete med Claes Edman, entreprenör.Projektets mål har varit att designa ett poolhus med inredningsförslag till uppdragsgivarens koncept Poolhus/poolskydd som ska vara så pass flexibel att den passar en bred kundgrupp. Konceptet är sekretessbelagt och kommer därför inte gå närmare in på konstruktionsfrågor gällande poolskyddsdelen. Poolhuset kommer att fungera som en gäststuga och har bastu, utomhusdusch, utomhuskök samt en veranda. Inspirationen till inredningen och formen till poolhuset är ifrån ett marint tema.I faktainsamlingen ges en överblick vem som är målgruppen genom en enkätinsamling och målgruppsanalys även en konkurrentanalys har genomförts. Här presenteras även en funktionsanalys och en diskussion om trender utförs.

Citizen participation is fundamental in place analysis, where the aim is to define the sites specific character and identity. The local citizens know the village better than anyone else since they lead their daily life in the environment. I have in cooperation with Sala municipality suggested guidelines on how to involve the local people in dialogue during place analysis. The target was to involve and enthuse as many people as possible with relatively small resources in time and money. The suggested methodology was tried out in a place analysis of Västerfärnebo, a community with about 3 000 inhabitants of which 500 live in the main village.

Uppsatsens titel: Penningmängd och huspriser - Finns det något samband?Ämne: Företagsekonomi, Kandidatuppsats, 15 hpInlämningsdatum: 2009 ? 05 ? 29Författare: Gunnar Levin, Viktor SundlingHandledare: Sven-Ola CarlssonNyckelord: Penningmängd, Huspriser, Kointegration, M3, Fastigheter, FASTPI, KvantitetsteorinSyfte: Syftet med uppsatsen är att genom statistiska tester beskriva sambandet mellan penningmängdens utveckling och småhusfastigheters prisutveckling. Vi vill även försöka förklara ett eventuellt samband med kvantitetsteorin.Tillvägagångssätt: I denna uppsats har vi genom att fastställa ett kointegrationssamband mellan tidsserievariabler kunnat genomföra en regressionsanalys mellan penningmängdsutvecklingen och prisutvecklingen för småhus avsedda för permanent boende.Slutsatser: Vi har funnit ett långsiktigt samband mellan utvecklingen i penningmängden uttryckt som M3 och prisutvecklingen för småhus avsedda för permanent boende. Sambandet mellan M3 och fastighetsprisindex för småhus kan förklaras med kvantitetsteorin..

The aim of the report is to develop a new design proposal for an existingsenior high school building in Skärholmens Center, Stockholm. Theschoolhouse is a result of the extensive residential project during theperiod between the years 1965-75 in our large cities peripheral and holdsanonymousand "gray face" that has characterized many houses from thesame era. Over the years, the number of students steadily declined andthe reason lies partly in the school's physical environment which cancertainly be regarded as substandard. This despite the fact that it islocated right next to Sweden´s largest trading block. A thorough analysisof the school building and the ambient area has been made incombination with a continuous dialogue with students and staff at theschool.

The purpose of the essay is to discuss from the theory about the established and the Outsiders if the Culture Centre Blå Stället can serve as a meeting point between the majority of the people and the minority of the people in Gothenburg. The idea of Blå Stället is that it shall work as a house available for everyone and as a cultural meeting point between people in and outside Angered. I argue if Blå Stället really is a place where people from Gothenburg as a whole go or if there are some hindrances for their visions. My study is comprised of interviews with three of the staff at Blå Stället. With the theory about the established and the outsiders I want to show that the division in the city between ?them? and ?us? has to do with differences of power.

When building a house or similar the stress on the ground increases and deformations can arise. The deformations create a foundation that the building is not constructed for and damages on the building arise. The increased stress on the ground can be derived back to the building, but it is possible that the increased stress may well derive from different sources such as other buildings or trees.       The building is an older property, built in the late 19th century alternatively early 20th century, and is today used for rental housing and has suffered severe damages due to subsidence. The goal of the thesis is to find possible causes for these subsidences. The thesis was executed as a combination between literature- and casestudie. After careful studies it has been found that a probable cause for these subsidences is trees. Through field- and lab studies it has been found that the trees has effected the ground through there accumulation of water.

Genom en strukturerad genreanalys, enkätundersökning samt intervju med en DJ aktiv inom kwaito så tacklar denna uppsats uppgiften att klassificera kwaito som genre. Genom analysen så erhålls de strukturella särdrag som kan ses inom genren och detta testas mot enkätundersökningen som behandlar den allmänna uppfattningen om genren. Enkätundersökningen är i sig uppdelad i två segment vars indelning baseras på kulturella skillnader och den här uppsatsen vill belysa de båda antropologiska perspektiven etic och emic i form av en Sydafrikansk- och en icke-Sydafrikansk undersökningsgrupp. Syftet med undersökningen i den här uppsatsen är att öka förståelsen för kwaito som genre och på så vis öka förståelsen för klassificeringen av genrer. Men även huruvida detta återspeglas i enkätundersökningen.

Icelandic horses are becomming increasingly common in Sweden. The owners of Icelandic horses in Sweden usually believe their horses to be different from other breeds. Icelandic horses are predominantly considered to be less reactive, less neophobic and easier to handle than other breeds. Swedish owners of Icelandic horses also usually try to house and handle their horses in a way similar to the traditional extensive Icelandic way. There are no scientific studies of breed differences between Icelandic horses and other breeds, or of the housing of Swedish Icelandic horses.

Deliberative politics offers a new and exiting way of overcoming the problems that the western democracy of today is facing. A lot of research in the most recent years have had the goal to replace the representative democracy with a decision-making frame built on decentralization and deliberation. The goal for this essay is to create a framework for local decision-making, based on deliberativ norms, that could work as a complement to the representative democracy instead of replacing it.During the recent years the so-called "brukarråd"; councils for the most common users of one special public service, has been a new way for the local government to get in direct contact with those who are most affected by changes and developments in the specific area of the public administration. In this essay I argue for that these councils should be designed so that they could house deliberative processes.After creating a model for the possible way of designing the "brukarråd" I compare the framework with the system that exists today. In this way there is a possibility to point out if there is a way to deepen the democracy within the already existing system..

AbstractOil rich states all over the world share a common feature. They are less likely than other states, depending on other resources, to be ruled democratically. In this essay Saudi Arabia has been studied with the purpose of trying to find which mechanisms that lie behind why oil rich states do not have institutions or institutional change that promotes democracy.Saudi Arabia has the world's largest known reservoir of oil. The oil brings huge revenue each year to the Saudi Arabian government. Why have Saudi Arabia not developed democratically when their economic growth suggests that to be a natural step? Under the framework of historical institutionalism and path dependency theory, I have used process tracing trying to track the mechanisms behind Saudi Arabia's authoritarian rule down.