AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

This report is the result of a master thesis at the Department of Mechanical Engineering, Division of Industrial and Economical Development, at Linköping University of Technology. The project was carried out on behalf of Fanerami AB, Mjölby and includes 20 weeks of full time schedule work.Cabinets with vertical mounted roller shutters all share the same problem, namely weight balancing. A roller shutter has an equilibrium area where the sum of the different forces acting on the shutter equals zero. As the shutter leaves that area it will pick up speed as it falls towards the bottom. When the shutter hits the bottom of the cabinet there is a potential risk of getting fingers caught and in this project a solution to prevent this from happening was to be presented.In this project, three concepts have been generated with the following different purposes:?In concept 1 the risk of getting any fingers caught when the shutter closes was to be eliminated in an efficient and inexpensive way.?In concept 2 the roller shutter had to be balanced at all time providing the possibility to keep the cabinet open in any position.?The last and most challenging task was to create a remote controlled TV cabinet.

This thesis was conducted at Linköping University and SAAB Aerostructures, Linköping, and focuses on the automation of flexible fixturing in machining applications. At Linköping University a project called "Koofix" is conducted with support from Strategiska stiftelsen and several manufacturing industries including SAAB Aerostructures. The purpose of this project is to develop a more cost-effective, flexible, technique for fixation of workpieces during processing and assembly.Fixtures are an important part during the machining process, especially if you process the parts with high accuracy. Today a large number of fixtures are used at SAAB and they would prefer to reduce the number of fixtures by using flexible fixtures instead. SAAB uses one fixture for each article and this result in a high fixture cost and it also takes time to design and construct a new fixture.There are several advantages with using a flexible fixture such as that you can process workpieces with different length, height and thickness in the same fixture.

Denna studie har haft som syfte att belysa ledarskapet i grundskolan avseende den studie- och yrkesorienterande verksamheten samt förhållandet mellan ledarskap, personalens engagemang och verksamhetens resultat. Avsikten har bland annat varit att synliggöra om skolorna har ett reellt ledarskap avseende verksamheten eller inte. Bedömningsgrunderna för ett reellt ledarskap har inspirerats av den transformativa ledarskapsteorin. Studien baseras på enkätsvar från 107 yrkesverksamma studie- och yrkesvägledare i Stockholms, Skånes och Västerbottens län. Resultatet visar att den stora majoriteten skolor saknar ett reellt ledarskap avseende verksamhetsområdet samtidigt som flera studie- och yrkesvägledare säger sig vilja inta en ledande funktion för detta.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

English title: Part-time work among women in Sweden ? what influences choice of working hours? In the 1960s and 70s a large growth in part-time work amongst women in the Swedish labour market took place. A net inflow of workers into the labour market has been suggested as the main source. However, part-time work is still a common phenomenon among Swedish women; in 2004 almost 40% of all women worked part-time, and women are clearly dominating the part-time sector. A gradual changeover from house work to market work is hardly a valid explanation anymore.

Denna rapport är resultatet av ett examensarbete inom Industriell Produktion vid KTH, utfört vid Avalon PLM AB. Syftet har varit att grundligt utreda vad som krävs för att sätta upp en "first line"-support för användare till Siemens Industry Softwares produktportfölj. Målet med examensarbetet var att ta fram en kravspecifikation för det system som ska hantera kundernas supportärenden, samt hitta och utvärdera ett befintligt system som lever upp till kraven. Vidare togs också en support- och ärendehanteringsprocess fram, vilken beskriver hur ärenden ska skötas.Inledande frågeställningar för examensarbetet var frågor som; Hur hanteras ett ärende? Hur många ärenden kommer supporten hantera per dag? Hur kan supportingenjören få hjälp om ärendena är för avancerade? Är kundsupport bara en kostnad för företaget eller vilka bieffekter kan det medföra?En litteraturstudie gjordes för att få grundläggande förståelse för olika typer av supportkällor, CRM, kunskapsförmedling, syftet med kundsupport och supportingenjörens roll.

Denna rapport är resultatet av ett examensarbete inom Industriell Produktion vid KTH, utfört vid Avalon PLM AB. Syftet har varit att grundligt utreda vad som krävs för att sätta upp en "first line"-support för användare till Siemens Industry Softwares produktportfölj. Målet med examensarbetet var att ta fram en kravspecifikation för det system som ska hantera kundernas supportärenden, samt hitta och utvärdera ett befintligt system som lever upp till kraven. Vidare togs också en support- och ärendehanteringsprocess fram, vilken beskriver hur ärenden ska skötas.Inledande frågeställningar för examensarbetet var frågor som; Hur hanteras ett ärende? Hur många ärenden kommer supporten hantera per dag? Hur kan supportingenjören få hjälp om ärendena är för avancerade? Är kundsupport bara en kostnad för företaget eller vilka bieffekter kan det medföra?En litteraturstudie gjordes för att få grundläggande förståelse för olika typer av supportkällor, CRM, kunskapsförmedling, syftet med kundsupport och supportingenjörens roll.

SAMMANFATTNING Syftet med denna studie har varit att jämföra användbarheten av de tre diagnostiska metoderna smärtprotokoll, tryckmätningsmatta samt klinisk ortopedisk undersökning för att upptäcka kronisk ledsmärta hos katt. Av 23 medverkande katter hade 11 tidigare diagnosticerats med kronisk ledsjukdom vid Skara Djursjukhus och 12 var friska kontroller. Vid undersökningstillfället fick djurägarna först fylla i tre smärtprotokoll. Katterna fick sedan gå över en tryckmätningsmatta som registrerar hur mycket vikt som läggs på varje tass, och även hoppa från 1 meters höjd ned på tryckmätningsmattan. Katterna genomgick också en klinisk ortopedisk undersökning. I studien kunde samtliga tre diagnostiska metoderna smärtprotokoll, tryckmätningsmatta och klinisk ortopedisk undersökning skilja mellan friska katter och katter med kronisk ledsjukdom.

Urban farming can be viewed in several contexts. The first part of this work brings up the beneficial effects of farming on our physical and mental health, knowledge as well as on social life in cities. The introduction of gardening in schools can contribute to an increased awareness on both agricultural practices and importance as well as ecological processes. It can also be used in teaching of other subjects. Farming can also contribute to improving the household economy, and the economy on a municipal or national level.

Objective: The objective of this thesis is to investigate how Scania has attained success to establish on the Indian market and to inquire into the establishment process of Scania and their entrance in the Indian market. The thesis describes different factors such as the product, mode of entry, time of entry and choice of market that play a role when a company establishes and invest in a foreign market.Method: This thesis is limited to the process of establishing Scania on the Indian truck market. A qualitative approach has being utilized in this study, consisting of interviews withStaffan Sjöström, development manager at the R&D department, Koen Knoops, vice president at Financial Services and Henrik Fagrenius, former managing director for Scania in India. Data collection from various journals and articles have been conducted for the presentation of the number of sold newly registered trucks in comparison to the number of sold newly registered trucks in India by Volvo, Tata Motors and Ashok Leyland during 2010, 2011, 2012 and the first three quarters of 2013.Theory: With a starting-point in empirism, we have used a theoretical frame of reference to describe Scania´s establishment process. Scania makes use of an internationalization strategy, namely Market Selection, Time of Entry and Entry mode and the network model, which describes the process of establishing on a foreign market as a business association with various players on the market.

In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

Syftet med uppsatsen, att utreda de skillnader i rättsverkningar som finns mellan Natura 2000-områden och vanliga naturreservat,har jag uppnått genom att använda mig av traditionell juridisk metod. Genom att jämföra lagtextformuleringar, förarbeten och bakgrund till bestämmelserna om de två områdesskydden har jag funnit att reglerna om Natura 2000-områden har en betydligt större räckvidd än bestämmelserna för vanliga naturreservat. Allehanda verksamheter och åtgärder omfattas av den särskilda tillståndprövning som gäller för ingrepp i Natura 2000-områden, medan vanliga naturreservat har begränsad räckvidd till de ingrepp som stadgas i reservatsföreskrifterna. Jag har även funnit skillnader när det gäller inrättandet och upphävandet av områdesskydd, och resultatet är att EU-kommissionen utövar en stark kontroll vad gäller Natura 2000-områden. Kommissionen kan tvinga medlemsstaterna att inrätta särskilt skyddat område, och om medlemsstaten vill upphäva skyddet måste samråd ske med kommissionen.

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

Intense competition among companies and luck or unavailability of certain resources in country of company?s origin force last to cross the borders, and start to hunt for new markets and cheaper inputs. However, by investing abroad the company is not only facing and dealing with cultural differences and new regulatory framework, but also becomes dependent on decisions and actions of different and to large extend unknown government. Moreover, the majority of the investments? flows are directed to developing countries, where power and capabilities of state authorities are considered to be more extensive than in countries of developed economies.