Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

This thesis has been done in order to ease the process of drawing schematics ofelectrical wiring. The need arose after demand from the government due to a seriesof incidents that took place during the revision of the nuclear power plant in year2009.The task of the project has been to create a computer program that can generate agraphical representation of the electrical components relations. The basis for theprogram has been an example of how the client wants the graphical representation tolook. During the course of the project weekly meetings have occured in which theclient has reviewed the work.The result of the project is a program written in Visual Basic Applications that can berun in Microsoft Excel. The program is capable of generating graphics for a majority ofthe cases.

TCP (Transmission Control Protocol) is a transport protocol designed for the wired Internet. In wireless networks packet losses occur more frequently due to the unreliability of the physical link. The main problem is that TCP treats all losses as congestion, which leads to a lower throughput. Ad hoc networks are multihop wireless networks of mobile nodes, where each node can allow other packets to pass through it. Topology changes often occur and may lead to packet losses and delays, which TCP misinterprets as congestion.

Denna studie diskuterar hur kulturarv, i detta fall Friluftsmuseet Gamla Linköping, är uppbyggt och hur dess utformning gör att anspråk på historisk representation och autenticitet. De tre män som deltog som informanter i denna studie vet att Gamla Linköping är konstruerad genom omlokalisering av gamla byggnader till platsen, vilket skapar bilden av en liten stad i början av 1900-talet. Under intervjuerna med informanterna, frågade jag om de upplever Gamla Linköping som antingen ett museum eller en stadsdel - och svaret var komplex. I huvudsak ansåg informanterna att Gamla Linköping är ett levande samhälle som illustrerar det förflutna.Jag har genomfört denna studie genom semistrukturerade intervjuer och deltagande observationer på Adventsmarknaden i Gamla Linköping. Genom de deltagande observationerna på Adventsmarknaden blev det möjligt för informanterna att fortsätta reflektionen över vad och hur de uppfattar vara representativ och autentiskt i förhållande till Gamla Linköping miljön.Studien är indelad i fyra delar; Museum eller stadsdel?, Dåtiden i nutiden, Adventsmarknaden, Kulturarv - för vem?.

With help from Hälsoteknikcentrum the need for storage of medical items in the home care section has come to our attention by an investigation that Hälsoteknikcentrum did. Facilea and the nursing stuff at Eketånga home care have developed a product specified to improve the work situation for both the nursing staffs and the patients.The trolley is equipped with a special module to make the trolley more adjustable for the recipients and the nursing staffs needs and desires. The product also collect all the care items in one place. Which gives the care patient and its relatives a possibility to gather all the medical items in one place and don?t have to put these in bookshelves etcetera.After surveys, interviews and home visits a prototype was built.

Urbanization and the flight of the creative class drains the countryside when it comes to creativity and talent. Especially the young leave sleepy societies. Richard Florida claims that the city attracts the creative class and enables for economic growth to flourish. Robert Putnam adds to the picture by saying social capital might be equally effective as nourishment for growth. In Uddebo, a rural village in the south of Sweden one combines the two creating a vivid society where creativity flies high and ideas fertilize each other?s.

This thesis investigates clinical nurses? information seekingand information use through semi-structured interviews withsix nurse practitioners, nurses with further education.Previous research shows that nurses have problemsimplementing evidence-searching at the clinic because oforganization, stress and heritage of an old practice that doesnot incorporate the academic education.The theoretical framework consists of T.D. Wilson?sinformation seeking behavior model and R.H. Orr?s model ofinformation needs.

The cultural policy area has a tendency to be seen as a consensus area, where there are no big conflicts between the parties. The aim of this master?s thesis is to study the moderate party?s cultural motion 2005/06Kr:233 with the party leader Fredrik Reinfeldt as first author. If consensus rules, the party?s ideology should not be visible in the motion, but the assumption in the thesis is that it is visible.

The aim of this two years master?s thesis in Archive, Library and Museum Studies is to analyse how Swedish cultural history museums work to include LGBTQ-heritage (LGBT is the acronym for Lesbian, Gay, Bisexual, Transgender and Queer) in their collections. This work is articulated around three research questions. These interrogate museum practice about collecting and collection management, what it looks like in the already gathered collections as well as the implications such work implies on a broader level. The theoretical framework throughout the paper is gender and LGBT studies as well as queer theory.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

This project examined the possibility to create an electronical aid with the purpose of increasing environmental awareness and to design the aid in a fashion that inspires other to develop similar applications. The impact of car traffic was examined, and the base of the aid was built up in modular form to simplify the hardware aspect. For the active, data processing part of the aid the Arduino platform was chosen because of its simplicity and big possibilities of help in different internet fora, for those who choose to create similar applications in the future. The main part of the project var the use of real-time information from the car?s on board diagnostics.

Democracy is a term that has been researched, and still is researched, a lot. In my education to become a teacher it has been the subject that interests me the most and I would like to be able to contribute to this research. The starting point of this essay is that in my experience there is a difference in how the national curriculum describes democracy and how the students I have met describes it. Therefore I wanted to investigate whether this also applies to a wider context than the students that I meet in my everyday life. The purpose of this essay is; to examine whether students in the ninth grade has the same view on democracy as the national means of control. The result I have attained through my work is that they somewhat share the same vision.

Presentations of Oriental people as subordinated the West and their ideals was one way for Europeans to expand and keep control over their colonies in Africa during the nineteenth- and twentieth centuries. France and Great Britain controlled their colonies in different ways which has led to diverse legacies. Today, tourism is a source of revenue for former colonies, such as Tunisia and Kenya, and tourism also helps to spread knowledge and images of distant countries. A guidebook is one way that knowledge of other countries and people are spread to travelers. During history, images of distant people were based on a colonial discourse in which the west was seen as superior; but is that still the case? The purpose of this paper was to analyze how Tunisia and Kenya are presented in the Lonely Planet guide to Tunisia and the Lonely Planet guide to Kenya to investigate if they are constructed through a colonial discourse, and to see if there are any dissimilarities on how they are presented.

The aim of this two year master thesis is to analyze how digital preservation is presented as a problem in the Swedish national strategy for the digitization and digital preservation of the Swedish cultural heritage. In order to study which assumptions about digital preservation exists within the strategy I apply the discourse oriented methodological tools presented by Carol Lee Bacchi, which focuses on discerning what problem or, rather, representation of a problem exists within a specific policy. This study is a post-structuralist discourse analysis. The main focus of the study is on what assumptions and prerequisites the dominating representation of the problem is based upon and how the representation has evolved. The main material of the study consists of public investigations conducted by the Swedish state, governmental propositions and replies as well as other public documents upon which Bacci's methodological tools are applied.Results show that digital preservation is primarily interpreted as a financial problem as the national strategy and its surrounding documents stress the need of cost-efficient solutions.

This report is about the impact climate change has on the water and sewage systems in general, and the situation in the municipality of Karlstad in particular. Which vulnerabilities are linked to water and sewage systems with regard to climate change and extreme weather situations, what are the possibilities to adapt the system to this and what significance does climate adaptation of the water and sewage systems have in relation to sustainable development?To answer these questions I have studied literature on the subject and interviewed several people who work with these types of questions. The answers I have received state that there are a multitude of vulnerabilities linked to the water- and sewage systems, but that there are also many strong interests which strive to take measures and adapt to a changed climate. I have also come to the conclusion that the starting points and views of the possibilities to act differs between the people that I have interviewed, but that theses problems are built into the concept of democracy..