Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

This paper examines how companies in a transparent industry work to satisfy the customer in an extended way, to offer value added products that in the end enables the customer to be loyal to the company. We have studied the insurance industry in Sweden and have focused on five different insurance companies. Four of them, Folksam, Länsförsäkringar, Trygg-Hansa and Dina Försäkringar, where we have focused on Ölands Försäkringar which is part of the Dina Försäkringar group, are some of the largest insurance companies in Sweden. The fourth company is Swedbank which is a bank that has started to offer insurances.Our results demonstrate that it is important for the company to see the customer not only in a profitability aspect; the company has to find out what the customer gets in return. In that case the possibility for the customer to change company decreases and the chance that the customer becomes loyal increases.

This study investigates the role of yeast in green crop and its impact on the aerobic stability of silage. Fresh crop was collected from 15 farms in southern and middle parts of Sweden during the summer 2014; samples from the primary harvest was collected from eight farms and samples from the first regrowth harvest was collected from seven farms. The grass was ensiled in 1.7 l glass silos. After three months of ensiling, silos were opened and silages were stored aerobically for 10 days. Samples from both harvests were ensiled in completely airtight silos, but samples from the second harvest were also ensiled in slightly ventilated silos. Chemical analyses and yeast counts were performed for fresh crop and silage.

Hemp is an annual energy crop that fits very well in Swedish crop rotations. It is an interesting crop with many benefits, for example its ability to establish a large quantity of biomass in one year. Hemp is easy to grow and out-competes unwanted weeds through its aggressive growth pattern without the need for pesticides. Interest in growing hemp and other energy crops is currently decreasing, apparently because of high grain prices. These high prices give a higher net profit that we believe could partly cover the cost of hemp cultivation, while the hemp in turn would improve the crop rotation and thus repay its debts in the form of increased yields of other crops. The great disadvantage of hemp is the lack of knowledge about spring harvest of the crop.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, financing/resources and delivery systems.

A common perception is that fungicide treatments increases yield, but that the nitrogen of the particular grain is diluted so that the overall removal of grain nitrogen from the field remains unchanged. The aim of this paper is to demonstrate that a healthy crop reduces the risk of nutrient loss from agricultural land. The results from genotype and plant protection trials often show constant nitrogen content in the grain, although the yield has been increased. Results from such experiments are therefore processed in order to confirm this and show that it is no statistically significant difference between the protein content (and also nitrogen content) in crops which have undergone fungicide treatment compared to crops which remained untreated. The trials processed have been carried out in the southernmost part of Sweden and are distinguished to concern winter wheat production.The explanation to the results is that a healthy crop is able to maintain the biological functions of the plant in a more efficient way than a crop damaged by a fungal infection.

There is always an endeavor to govern the initial products in the plant cultivation with precision in order to keep down the expenditure and in order to decrease environmental impact. Initial phosphorus fertilizer can then be one possibility in order to keep down the fertilizer cost and to decrease environmental impact. This exam study includes a literature study about location of fertilizer and which effects this give and two field experiments. The aim with initial phosphorus fertilizer to autumn wheat is to accelerate the root growth and to give the crop a big root system before the growth stagnates before the winter. Easy to access phosphorus favours the root growth.

The purpose of this report is to compile and examine the cost of renovation of moisture-damaged bathrooms, to derive a target price. The target price can then be used by insurance companies to estimate the ultimate cost of future bathroom renovations.       The method is based on the compilation and comparison of the cost of repairs of previous water damage in bathrooms. The calculations compiled based on repair estimates for different insurance losses from one of the leading insurance companies in Sweden.       The result shows the average price per square meter of floor area for different sizes of bathrooms. The average price is the basis for the estimate of future renovation costs of bathrooms. The results further show that the bathroom finishes, area and the distance between the entrepreneur and the location of the renovation have great impact on the final repairing cost.

The legal courts in Sweden have developed a case law wherein the application criteria for being eligible to acquire unemployment insurance have become strict and rigid. This is in particular true when it comes to professional athletes who cannot make a living on their athlete wage. It is the 9th to 11th section of the Swedish Law (1998:238) on Unemployment Insurance that set the determinants for who of the unemployed is to be considered as being of disposal to the labour market. The strict and extensive interpretation of the relevant sections has been based upon a literal reading of the relevant preparatory works to the law in question. A substantial amount of relevant cases as well as preparatory works have been examined to investigate whether there is a need for revising this case law.

The thesis explores the meaning of the concept "children's best" in relation to the social Swedish parental insurance debate from a post-structuralist view. The main material has been taken from daily news papers and the methodological as well as theoretical basis is provided for by Laclau & Mouffes discourse theory. In particular has the concept "empty signifiers" been of use when investigating "children's best" as a strong argument on both the "pro" and "against" sides of the debate of an individualized parental insurance. The theoretic purpose of the thesis is also to examine the poststructuralist/feminist dilemma in order to approach a more pragmatic and useful model of the two combined provided by Alcoff and Fraser. One conclusion is that "children's best" may never have an objective answer and will be a changing concept in time, ideology preference and discoursive field.

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.

The organic farmland is increasing all the time and the goal is that 15 % of the Swedish farmland will be in organic production in year 2010. The organic production needs new and more effective ways to control weeds, and there is the row harrowing coming as a good complement to the conventional weed harrowing. In this experiment is weed harrowing whit different row spaces and row harrowing with a spacing of 25 cm compared. Then are the weed picked and the weight taken of them. The yield is compared in the 7 different ways of treatment. The results is not showing any significant differences in yield even when the row spacing is 25 cm instead of 12,5 cm. Even the spring wheat that is a sensitive crop and has bad tillering is doing well in this experiment. Now with modern technology where the row harrow is controlled by a camera that making the row harrow to follow the rows is it the soil coverage of the crop that is the limit for the speed. With wide machinery is the very good coverage even with a row harrow..

Field balances based on supply and removal of trace elements from the topsoil have been calculatedfor farms specialized in crop, dairy and pig production in Sweden. Today's field balances have beencompared with the field balances of 1990 in order to examine if, and then how, the situation haschanged. Studied trace elements are arsenic (As), cadmium (Cd), chromium (Cr), copper (Cu),mercury (Hg), manganese (Mn), nickel (Ni), lead (Pb) and zinc (Zn).The balance calculations show that the stores of Cu and Zn are depleted with an average rate of -15% and -6 % over a 100-years period on crop farms when only commercial fertilizers are being used.The concentrations of Hg and Pb tend to increase in the topsoil on crop farms with more than 3 % forHg and with 2 % for Pb in 100 years. There is today balance between supply and removal of the traceelements As, Cd, Cr, Mn and Ni. In the south of Sweden, on crop farms with sugar beets in the croprotation, one can see a decrease in the concentration of Cd in the top soil by -6 % over a period of100 years.

Swedish public administration has for the last few decades undergone reforms aimed at making it more efficient. A substantial part of these reforms have concerned creating clearer roles for politicians versus officials in the public sector, i.e. giving politicians a responsibility for setting goals and steering activities and public officials the role of implementing them.This study aims to examine one reform following this path that is under implementation in a Swedish public authority; Försäkringskassan, the Social Insurance Agency. The purpose of the reform is to increase the organization?s effectiveness and the rule of law.

Essay in Political Science, C-level, by Camila Alvarez Cea, spring semester 2010. Tutor: Alf Sundin?Reality or a Political Mirage? ? A Study of the Swedish Press Views on the Health Insurance Reform in the USA? The purpose of this essay is partly to examine whether the picture that Swedish press presents of the health insurance reform in the US, which is part of the Patient Protection and Affordable Act bill, will be of crucial importance to the possibilities that the American population has to receive health insurance. The main research question is accordingly: ?Does the picture that Swedish press presents of the health insurance reform in the USA, seem like something that will be of radical importance to the possibilities of the population to receive healthcare?? The purpose is also to examine in which model (demand or market) the opinions of the Swedish press fits. This purpose will be answered by using three specific questions asking whether their opinions differ when it comes to three criterions: organization, financing/resources and delivery systems.