Inledning: Svenska kommuners verksamhet betecknas som säregen. Till detta hör att kommunerna skiljer sig från den privata sektorn i avseende på målsättning och utförande. En utav de särdrag som finns inom kommunerna är deras redovisning av pensionerna som skall ske enligt blandmodellen. Ett flertal studier har lyft upp farhågor om att redovisningen enligt blandmodellen anses leda till diskretionära tolkningsutrymmen som troligtvis kommer utnyttjas av politikerna i syfte att påverka redovisningen. En del av de diskretionära åtgärder som antas vara möjliga är pensionsförvaltning av de förmånsbestämda pensionerna.Syfte: Studiens syfte är att förklara kommunernas val av förvaltning av de förmånsbestämda pensionerna.Metod: En deduktiv ansats har använts i studien för att kartlägga de olika teoretiska förhållandena mellan pensionsförvaltning och pensionsredovisning.

SMC Pneumatics is a world leading company in pneumatics. In Sweden, they have about one third of the pneumatic market. The company has noticed that their air preparation series not always have the appearance that the costumers are looking for. Their competitors have on their similar products put more effort in making them more attractive. To solve this problem it has in this project been developed a concept for aForm Shell.

This paper is a thorough review of my internship, during which I designed infographics at Grafiskt Center, SVT, Stockholm. The purpose has been to find out what guidelines and policies SVT has regarding infographics while producing infographics in a professional environment. In addition, I present the daily routine at SVT and the tools used during the work process. Furthermore, the paper contains a reflection of my work effort during the internship as well as thoughts on how I adjusted to the guidelines in question. Finally, the essay treats some examples of infographics which I produced during my time at SVT..

I have in my thesis produced a start of a multiplayer, voxel, strategy sandbox game withadvanced AI. The world is made out of voxels in the form of blocks that both the players andother units can affect and change. In a world where every block follows the laws of physicsfor both fluids and physics. The game is designed for several players that fights for controllover land and resources..

AbstractWe all have experience of dwelling, which means that everyone can have an opinion about the architecture of the dwelling. Today the building companies do not have time enough to investigate which architecture qualities their clientele ask for in their apartments. JM AB use to call their apartments ?generous city apartments?. But do these apartments fulfill the needs of their dwellers? And what would the apartments look like if they were designed according to the wishes of the dwellers? When JM AB get knowledge about the dwellers needs and wishes they can make even better apartments for their future customers.The purpose and the objective with this report are to draw up proposals for tenant owner flat.

Balagan! - for 9-12 year old on the City library of Malmö?Balagan! A place far away, filled with magical things. Here, a group of scientistsleft their research labs behind, in a seemingly endless story exploratorium.Now, a group of kids discover the place, trough a doorway found insidethe City Library of Malmo... They named the place Balagan. Together, theystart to create a world of stories...?We, me and Sara Stiber have made a project in cooperation with the City Libraryof Malmö, where we have been developing a concept for a soon-to-belibrary department for 9-12 year old.

The purpose of this master thesis is to attract attention to the undefined spaces of our urban landscape and emphasize the need of these spaces in the city. The different values of these spaces are here clearly presented so that they can be considered when real estate developers show a particular interest in any one of these undefined spaces. The term undefinied spaces can mean a lot of things. The spaces that I now choose to define as undefined spaces are neither planned nor designed. It could for instance be a piece of leftover land in between two residential areas, or as times change, a formerly planned area might be forgotten and left to its own.

At Volvo Construction Equipment outside Eskilstuna a wide range of heavy equipment machines are developed that are used by a variety of industries worldwide. For the handling and maintenance of these machines a deep knowledge is often required. Volvo CE and their dealer Swecon offer courses for both drivers and technicians that last for 1-2 weeks. Out on the workplaces however, the knowledge from these courses need to be supplemented with information from the machine?s operator and repair manuals.

The value of a good reputation for organizations is increasing today as consumers and citizens become more aware of brands. If a crisis hits an organization, there is now more to lose than before concerning reputation. Therefore the organization?s communication strategies must be developed to sustain the organization?s reputation during and after a crisis.In the field of crisis communication there are two distinguished theories which concern what an organization with help from crisis communication should do to undergo a crisis without losing its reputation. These theories are image repair theory and situational crisis communication theory (SCCT).

Advertisements have become a regular part of our everyday lives. We walk past them on the street; we admire them on the subway and even invite them into our living room in between prime time showings. The reality is that in today's modern times there is no escaping the daily bombardment of advertisement. To distinguish themselves from the continuous noise of the industry, advertisers battle to find unique ways to capture the attention of consumers. But is it possible that some advertisers take their techniques to an extreme in the struggle to be remembered This thesis aims at investigating whether it is possible to offend a consumer through an advertisement due to its extreme simplicity.

Abstract CORDIC (Coordinate Rotation Digital Computer) is an iterative algorithm for the calculation of a two-dimensional vector in circular, linear or hyperbolic coordinate systems. This paper presents a survey of known CORDIC algorithms and architectures for the rotation and vectoring mode in the circular cordinate system. In addition an implementation of the differential CORDIC algorithm in VHDL has been done. The implementation is designed to keep the fast timing and throughput characteristic known for on-line redundant arithmetic..

This paper is a thorough review of my internship, during which I designed infographics at Grafiskt Center, SVT, Stockholm. The purpose has been to find out what guidelines and policies SVT has regarding infographics while producing infographics in a professional environment. In addition, I present the daily routine at SVT and the tools used during the work process. Furthermore, the paper contains a reflection of my work effort during the internship as well as thoughts on how I adjusted to the guidelines in question. Finally, the essay treats some examples of infographics which I produced during my time at SVT..

Bakgrund: I takt med att fler företag blir allt mer kunskapsintensiva ökar konkurrensen om kompetent personal. En konsekvens av detta är att lönesättningen har blivit ett konkurrensmedel, varvid olika typer av optionsprogram uppstått. Redovisningen inom området har dock inte utvecklats i samma takt, varför en rekommendation på området behövs för att redovisningen skall upprätthålla sin trovärdighet. Optionsprogrammen kan betraktas som ett substitut för lön. Utifrån detta torde därför dessa tas upp som en kostnad i årsredovisningen för att ge en mer rättvisande bild av företagets ekonomiska ställning.

Back and forth is a study on wayshowing at events focusing on the Siesta festivalin Hässleholm. For several years the interest in festivals has increased, whichhas contribute to expansion among festivals. The Siesta festival in Hässleholm istoday one of the major festivals in Sweden, attracting 10 000 visitors each year.The festival?s strong expansion has contributed to disorientation in the festivalarea, because it has never been constant from year to year. A side effect of this isthat the orientation is a constant problem.Therefore this study aims to investigate how a clearer route guidance systems onthe Siesta Festival can be designed based on existing designprinciples onguidance and orientation and how the information can be accessable towheelchair users and those with some kind of colourblindness?Surveys among festival visitors and interviews with the festival organizers for thefestival showed which navigation strategies that are most used on festivals.

In this thesis a prototype board for data aqcusition is designed and manufactured. The board is compliant with Compact PCI Express and it can sample an analog signal with two time interleaved ADC:s. Furthermore, the board is also equiped with one FPGA for the possibility of signal processing. The thesis also include a study for investigation what is needed for a total solution for data aqcusition, represention and managing the sampled data with LabView..