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 study has the purpose of looking at the current and future position of record labels from a context involving the technological developments, while the opportunities for the artists are changing. As the actors inside them music industry find themselves in an ever changing climate where traditional supply chains are threatened by new technology, the record labels need to change the way they work in order to maintain their existence in the music industry. The study has been conducted by interviewing a number of people involved in the music industry, by using a qualitative method approach. The conclusion of the study shows that the traditional way of doing business by treating music as a product that makes revenue is gone. Instead the labels have to take on new roles formerly run by third parties in order to survive and be profitable, especially since artists can now in control of activities that used to be controlled by the record label..

The purpose of this essay is to analyze the ideological development of the former communist parties and the contemporary left-wing socialist parties of the Nordic countries. It is aimed at the two decades that have passed since the collaps of the Berlin wall and the parties at hand are; the Norwegian Sosialistisk Venstre, the Danish Socialistisk Folkeparti, the Swedish Vänsterpartiet and the Finnish Vasemmistoliitto. Since the 1960´s these parties have undergone major ideological changes with reference to a widening of their political agenda to an inclusion of democratic ideals as well as the new ideologies of feminism and ecologism. Thus reforming them into modern left-wing socialist parties at different times. The main hypothesis is formulated from the idea that there must be a connection between the startingpoint of reformation and the degree of modernism/traditionalism they show today.

The purpose of this Master?s thesis is to investigate what prompts student nurses to seek information required to their educational tasks and how they evaluate and utilize that information. The questions addressed in this thesis regard how information retrieval becomes part of student nurses? social practice; which physical and intellectual tools student nurses make use of in their education; and which mediating resources they use to perform their tasks. Roger Säljö?s sociocultural approach provides the theoretical framework for this thesis.

This study aims to visualize the youngest preschool children matematical learning in the free game. In my study the mathematics will be analyzed  based on the interactions children participate in, and how children experience mathematics through the lived body.I have chosen to undertake a qualitative research in form of observations. Through this research method, I would approach the child's perspective, which means that i analyze the material that the children in the observations reveals to me as a researcher.The results of the study show that children experience mathematics skills both through the lived body, as well as in interaction situations between children. The mathematics are around among us, all the time. This is very important to take into account for children's continued development of mathematical knowledge..

This is a qualitative case study of young womens? experiences of blogging about One Direction on the social media/microblogging platform Tumblr. The aim of this study was to find out what fan blogging is and why fans blog. We did this by creating an account on Tumblr where we invited young women between the ages of 16?29, who had active fan blogs dedicated to One Direction, to answer an open-ended questionnaire.

In 2010 there will be a political resolution to ensure that the Swedish society is accessible to all citizens including people with disabilities. For this purpose a national action plan for disability policy "From patient to citizen" (Govt. Bill 1999/2000:79) has been set out with the aim of ensuring that the disability perspective will permeate every sector of society and that the approach and response to people with disabilities will be improved. The Swedish National Council for Cultural Affairs is responsible for implementing the disability policy in the cultural sector.Since public libraries in Sweden are a part of the public cultural sector, they will also be affected by the political resolution regarding accessibility. The concept underpinning library services for disabled people must be that of equality of access.

The Baltic Sea, due to its special conditions, is a unique and vulnerable marine environment. There are many pressures that have an impact on the sea and one of the major problems is the extensive flow of nutrients from land. The most visible effect of the supply of nutrients is the annual algal blooms. One of the main sources of nitrogen and phosphorus supply is agriculture. Nutrient losses from arable land have been increasing as agricultural production has intensified. At the end of the twentieth century an increased awareness of these problems led to the formation of organizations such as HELCOM and Baltic 21.

Background: The number of older people is increasing in Sweden. The elderly patient often requires a more complex type of care, than younger patients. The concept of frailty is often used to describe individuals who have a high biological age and a decreased physiologic reserve which could be associated with acute illness and an increased vulnerability. Emergency medical care today is not suitable for elderly patients and adaptions for these elderly patients and the demands this places on the health care is necessary. Mölndal Hospital emergency department has around 42 000 visitors per year, many of the clients have a high age.

?ÄTA-work? (Changes, Supplementary and Retiring works) is more or less common in all construction projects whether it is about houses, roads or railways, in the planning stage, or in the construction stage. For the Swedish Transport Administration, which is the largest purchaser of infrastructure in Sweden, ÄTA-work is a hotter topic than ever.Economists and managers want to draw conclusions on the projects share ÄTA-work, while the project manager is concerned about whether it is possible to draw any conclusions at all as each project is unique in itself and has its own merits. There is a big variation in the amount of ÄTA-work in different geographic districts in the Swedish Transport Administration.This study shows that the Swedish Transport Administration does not have a unanimous approach regarding the management of ?ÄTA-work?.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

At two nursing homes for people with dementia a qualitative study was performed. The purpose was to investigate the therapy dog?s meaning to people with dementia from their perspective. Two women and five men with dementia were interviewed, everyone being somewhere between 60 and 87 years of age. All but one had previously owned a dog at some point in their lives.

Our thesis is an analysis of four librarians view on LGBTQ and which implications these views have on the practical work with LGBTQ issues in the public library. The three ideal types we can identify are the excluding, the including, and the normcritical approach. We also want to know if the four librarians? standpoints can be connected to the above mentioned ideal types. We can see that the area where the implementations of the three ideal types are most visible is the way LGBTQ material is displayed in the library space.

Stress is something that has increased in recent decades among adolescents. Several reports indicate that young people today are more stressed because of the many demands they wear. They should be good in school, achievement expectations, get an education or job, make choices and think about their future. The purpose of our essay is that we want to explore and gain an understanding of how young people in the third grade in high school looks to stress. To conduct this study, we used a qualitative approach, by doing interviews with 10 high school students attending third grade at Västerviks gymnasium. The result we got out of the interviews was that young people experience stress differently, depending on their different as individuals. We found that there are different causes of stress, such as school, media, friends, demands from various quarters and choosing education.The interviews showed that some kind of stress was possible to handle for the adolescents, for instance by making schedule. Some stress from society was, on the other hand, more difficult to avoid..

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.