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 paper presents a study that evaluates the performance of stock recommendations issued on Swedish stocks during 2003. The selection of recommendations in this paper originates from banks, major brokerage firms and financial press located in Sweden. The total of 171 recommendations consisted of 99 buy recommendations and 72 sell recommendations. Forecast revisions presented in this paper suggest that Investment managers have no ability to predict performance winners, nor do their forecasts in general have any significant impact on stock prices. A mere 50 percent of the recommendations in this revision had a weak ability to outperform their benchmark indexes as in other similar revisions.

Drinking water is produced from raw water and is either from groundwater or surface water. This thesis aims to find out if the cleaning process of raw water is sufficiently effective. This is important because consumers are otherwise at risk of waterborne infection caused by pathogens. There are three groups of pathogens; bacteria, virus and parasite. These have different characteristics which mean that they require different water treatment to be separated.

During 2009-2010 Sweden participated in an international military operation whose intention, according to the Swedish news media, was to fight Somali pirates. The purpose of this thesis is to study various decisions and documents behind the Swedish efforts, both military and foreign aid, regarding the matter of Somali pirates during the years 2009-2010 and analyze the results using an interpretation of the security-development-nexus-theory. The method used is text analysis based on the hermeneutic idea of understanding and interpretation.The thesis studies the international resolutions and national decisions that lead to the military operations in the Gulf of Aden and also the international strategies and national approaches regarding Sweden's assistance in the development of Somalia. The theoretical section contains an interpretation of the vast security-development-nexus-theory. The concepts of security and development are first presented separately and then collectively in terms of military security, societal security, economic security, regime security and human security.

This thesis is on the subject of different views on abortion. With a qualitative analysis of the family planning policy in China and interviews with four persons living in China I try to answer what abortion can mean in this context. I use the results from an earlier study of the antiabortion lobby pro-life and the last republican candidate Mitt Romney to compare how abortion is being constructed in different ways. Reproduction is in both USA and China, among other countries, a subject for regulation. Following thesis wish to explore how that is done and what consequences it brings.

Drinking water is produced from raw water and is either from groundwater or surface water. This thesis aims to find out if the cleaning process of raw water is sufficiently effective. This is important because consumers are otherwise at risk of waterborne infection caused by pathogens. There are three groups of pathogens; bacteria, virus and parasite. These have different characteristics which mean that they require different water treatment to be separated.

The purpose of this paper was to analyse ?Identity- about trademarks, signs and symbols?. The project was a co-operation between the National museum of Art and Stockholm School of Economics in the spring of 2002, which consisted of an exhibition, a book and a series of seminars. The goal was to illustrate how the trademark had developed through history, which role it has in the modern society and how the trademark serves as a creator of identities. The project, mostly the exhibition, was exposed to criticism, which was directed towards the sponsorship deals between The National Museum of Art and five companies..

The world?s growing need for energy together with a desire to ward off the worst consequences of global climate change has resulted in a never seen desire to invest resources in renewable energy sources. Biogas production through anaerobic digestion is one of those growing energy sources. In Sweden there are over two hundred plants that uses this biological process to break down organic substances while producing carbon dioxide and the energy-rich gas methane.This master?s thesis has focused on development of the mixture of different organic substances that is treated at a specific plant, namely Mosserud biogas plant.

Enligt Allied Command Operations (ACO) Comprehensive Operations Planning Directive (COPD) utgör direktivet en gemensam stomme för planering av North Atlantic Treaty Organization (NATO) bidrag till operationer inom ramen för ett Comprehensive approach. Direktivet är avsiktligen detaljrikt för att kunna nyttjas för utbildning. Samtidigt ska det utgöra ett verktyg för erfarna planerare att kunna värdera alla faktorer i komplexa operationer och därigenom ge högkvalitativa operationsplaner på både strategisk och operativ nivå. Framtagandet av ett koncept för ledning är en central del i framtagande av operationens plan. Men för att kunna ta fram ett koncept måste operationens ledningsbehov tas fram.

The aim of this study has been to investigate a group of upper secondary school teachers? approach to work with the ethnic multi-culturalism that characterises the Swedish society of today and to point to the obstacles and possibilities the teachers see to work with this. With the help of interviews with eight teachers satisfying results could be reached. The results showed that it was possible to distinguish three different ways to think and act when it comes to the work with ethnic multi-culturalism in school and teaching. The approaches entailed different consequences on the way the teachers conduct their teaching.

Bakgrund: Studier visar att patienten, framför allt kvinnor, upplevde sig utlämnade, nervös, ångestfyllda och oroliga inför och under det korta mötet med anestesisjuksköterskan innan operation.Syftet: är att undersöka patientens upplevelse av obehag och delaktighet i mötet med anestesisjuksköterskan inför en nedsövning och om patientens kön har någon betydelse för detta.Metod: En kvantitativ tvärsnittsstudie med ett deskriptivt förhållningssätt där enkät valts som datainsamlingsmetod med totalt 44 respondenter.Resultat: Majoriteten av respondenterna upplevde ingen obehagskänsla inför en anestesi, av de få som upplevde påtaglig med obehag var samtliga kvinnor. Medan en majoritet av respondenter kände sig delaktiga i vårdarbetet inför en nedsövning, var en fjärdedel inte tillfredsställda. En fjärdedel av respondenterna önskade större delaktighet, medan övriga inte ville eller inte visste ifall de ville vara delaktiga. Männen kände sig mindre delaktiga i vårdarbetet än kvinnorna samtidigt som de inte hade en större önskan om att vara delaktiga. Kvinnor däremot kände sig mer delaktiga, än män, och hade dessutom en önskan om att vara delaktiga.

AbstractThe market?s demand to purchase more cost effective products is continuously increasing. The producers are forced to become more efficient and flexible with resources to produce high quality products at a low cost in order to maintain or increase market shares. With this in mind Isaberg Rapid AB is requesting a project to increase efficiency in the assembly cell of hammertackers. The company has found in Kaizen-events that there is a potential of efficiency improvements in the assembly group that has not been achieved.The objective with this paper is to identify the major factors that influence the efficiency in the assembly cell for hammertackers.

Denna studie är en forskningsöversikt med syfte att undersöka hur barnets bästa i form av identitetsskapande, familjerelationer och etnicitet tillgodoses vid familjehemsplacering i släktinghem. Frågeställningar för att besvara syftet var; vad visar forskningen beträffande barns behov av stabilitet i relationer och identitetsutveckling vid släktingplacering? Utifrån detta tittar vi även på de etniska aspekterna, eftersom lagen är tydlig med att barn med annat etniskt ursprung, helst ska placeras inom släkten. Till tidigare forskning har vi använt oss av fem forskningsöversikter skrivna inom området släktingplaceringar. Teoretiska utgångspunkter i studien är familjerelationer och identitet.

Safe in the cityscape? Gender aspects on spatial city planning In this thesis, theories regarding gender and spatial planning are applied to the comprehensive plan Fortuna och Hemgården in eastern Malmö. Independent of factors like class, ethnicity and age women experience lack of safety to a larger extent than men do. Today, safety aspects on housing projects is scarcely a controversial issue, quite the contrary. However seldom are the central terms such as safety and security defined. Research has shown that women feel safe when they experience little risk of being subjected to violence; security is deeply interconnected with feeling safe.

The purpose of this paper is to examine how the traditional airlines' strategies are affected by the low-cost carriers emergence and their business model and in wich ways they can achieve profitability. Furthermore we also want to examine the factors that affect the airlines' efficiency and competitiveness.The results of this study shows that the growth of the low-cost carriers have affected the network airlines' strategies as they, among other things, had to also lower their fares. This has forced them to revise their cost and efficiency in their entire operation. The result has also shown that the network companies can not come down to the same level of low costs as the low-cost carriers, and must therefore examine their ability to increase revenues instead. .