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 was made as a part of a feasibility study on a polishing wetland at Rimbo wastewater plant (wwp) in Norrtälje municipality. The wwp had to decrease the nitrogen discharge to reach the limit 15 mg tot-N/l. The nitrogen in the outlet was mainly in the form of nitrate, hence the wetland mainly ought to support denitrification. The proposed area for the wetland was situated right next to the wwp and was already in the municipalitys posession. One aim of this study was to examine what spieces of plants needed to achieve highest possible denitrification.

Increased resource efficiency in an energy system could result in large economic and environmental benefits. Tekniska verken i Linköping AB (Tekniska verken) is responsible for the district heating network in Linköping. Their vision is to create the world?s most resource efficient region. An important step towards this vision is more efficient usage of produced heat, something which could be achieved through integration of a seasonal heat storage in the energy system.

I denna uppsats undersöker jag hur stereotypen ?nörden? framställs i populärkulturella texter. Syftet är att blottlägga de strukturer som ligger bakom denna framställning. Vem kan t ex inte vara nörd och vad säger det om relationen mellan manligt och kvinnligt? Hur kan konstruktion av genus undersökas och förstås genom att studera en viss stereotyp? I media och inte minst i populärkulturella texter figurerar tydliga framställningar av olika stereotyper.

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

The purpose of my examination work was to show the need for support for students with another mother-tongue than Swedish, so that these students would be able to get through mathematics tuition better. To achieve this purpose, I chose to start from the perspective that presented itself at interviews with two class teachers and two mother-tongue supervisors. I also chose to use the qualitative research interview as study method, as I tried to understand those informing me in a thorough and in-depth way. In my study I have had a sociocultural perspective as starting point where the conceptions teaching, language and communication, support and individualizing are central for the development of knowledge. The questions for my study during this process were as follows: What difficulties, according to the teachers interviewed can occur for second language students in mathematics? What ways and methods of working do the teachers chosen give priority to, so that   the second language students` results in mathematics will improve? The results from my interviews show that the difficulties with mathematics for second anguage students can be perceived as being dependent on a combination of reasons, where amongst other things language plays a central part.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Can an increased intake of omega-3 fatty acids have an effect on testosteronelevels in women with PCOS?Author: Ylva Dernbrant och Helene HagenborgSupervisor: Lena HulthénExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2012BackgroundPolycystic ovary syndrome affects women of fertile age and consists of elevated testosterone levels and increased insulin resistance along with effects on ovulation and fertility. The elevated level of testosterone often leads to problem with acne and hirsutism, and it is also common with overweight and metabolic syndrome. The nutrition treatment has mainly consisted of energy restriction, together with exercise and drugs to reduce insulin resistance and consequently reduce androgen levels. However, an in-depth knowledge about how the components of our diet can affect further, is lacking.Omega-3-fatty acids can affect insulin resistance and testosterone levels within other groups but today knowledge is lacking if these findings can be transferred to women with PCOS.

The functional connection between the building and the streetscape affects the city and its attractiveness. Stores located in shopping malls with their entrances facing internal walkways, creates segregation between the mall and the streetscape. This segregation implies that the shopping mall loses some of its attractiveness, which may result in a so-called Greyfield mall. The expression Greyfield mall is used for shopping malls that have lost its visitors. Competition from new modern malls and a lack of investments are examples of factors that influence the development of Greyfiled malls.

I denna uppsats undersöker jag hur stereotypen ?nörden? framställs i populärkulturella texter. Syftet är att blottlägga de strukturer som ligger bakom denna framställning. Vem kan t ex inte vara nörd och vad säger det om relationen mellan manligt och kvinnligt? Hur kan konstruktion av genus undersökas och förstås genom att studera en viss stereotyp? I media och inte minst i populärkulturella texter figurerar tydliga framställningar av olika stereotyper.

I denna uppsats undersöker jag hur stereotypen ?nörden? framställs i populärkulturella texter. Syftet är att blottlägga de strukturer som ligger bakom denna framställning. Vem kan t ex inte vara nörd och vad säger det om relationen mellan manligt och kvinnligt? Hur kan konstruktion av genus undersökas och förstås genom att studera en viss stereotyp? I media och inte minst i populärkulturella texter figurerar tydliga framställningar av olika stereotyper.

In the decades leading up to the First World War, the Swedish army (as the rest of Swedish society) was greatly influenced by Germany (i.e. subject primarily to Prussian military influence). German equipment was purchased and German training methods and ways of organizing military units were copied. Apart from such easily discernible traces of German influence, the Swedish officer corps - according to earlier research - harboured sympathies for Germany and the German Army. But did the German influences, and the sympathies for Germany, also result in a professional bias ? i.e.

This work consists of a survey and risk classification of eleven metal industries including foundries, finishers and engineering industries in two industrial areas in Mora. The study follows a method called MIFO (Method of Surveying Contaminated Sites) composed by the Swedish Environmental Protection Agency. In the method assessments of the degree of hazard posed by the pollutants, the level of pollution, the conditions of dispersal, sensitivity and the degree to which the area is worthy to protect are made for each contaminated site (object). The assessment classify the objects into four risk classes in which risk class 1 denotes a very large risk, 2 large risk, 3 moderate risk and risk class 4 little risk. The work of surveying using MIFO is divided into two phases.

The right to the city has lately become the rallying cry for many urban social movements all over the world to challenge neoliberal planning, gentrification, the privatization of urban commons and growing spatial and social gaps in city and society. This senior essay studies urban social movements that in different ways advocate the idea of the right to the city. The term right to the city was coined in the late 1960s by French urban theorist Henri Lefebvre, who promoted the idea of the city as a common, a space belonging to everyone. The right to the city is not ?a return to traditional cities?, but ?a right to urban life? (1996:158).This study focuses on the city of Hamburg.

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.

Findus Sverige AB, referred to asFindus from now on, harvests peas during a period ofaround 50 days during the summer. The harvest generates about 30 000 tonnes of peas which gives around 40 000 pallets to distribute to the warehouses which Findus uses for final storage. Three hours after the peas are picked in the fields, they have to be frozen to keep their good taste and quality. Because of this the pallets are marked with a preliminary label with quality classification of the content. The Findus quality department then has one day to determine the correct quality of each pallet.