Bakgrund: Revideringen av IAS 19 har nu trätt i kraft och denna har betytt att ett antal förändringar har skett i företagens redovisning av förmånsbestämda pensionsplaner. Den del av revideringen som främst varit under debatt är borttagandet av den så kallade korridormetoden. Denna har inneburit att aktuariella vinster och förluster kunnat redovisas endast till en viss del, något som nu inte är möjligt. Nya IAS 19 har redan börjat verka och påverka svenska företag som redovisar enligt IASBs standarder. Men hur vilka effekter och samband går att finna mellan de tidigare metoder som funnits tillgängliga och eget kapital, pensionsskuld och viktiga aktuariella antaganden?Syfte: Syftet med denna uppsats är att undersöka på vilket sätt tidigare års val av metod vid redovisning av förmånsbestämda pensionsplaner påverkat företagens egna kapital i förhållande till dess pensionsskuld, och hur detta påverkats av revideringen av IAS 19.

In this Master thesis, microwave connections between circuit boards are constructed. The primary frequency band is the X-band (8-12 GHz). The purpose of the connections is to enable a more simple and cheaper way of mounting the circuit boards inside a container. The connections have been designed and evaluated, using different computer programs. A few prototypes have been built and measured.

The use of mobile devices has increased dramatically in recent years and the development of newtechnologies has made it difficult for developers to know what screen size and device the visitor isusing. This has resulted in the fact that today there is a problem with the interface for web pages onmobile devices. They are not adapted to the flexibility required for the interfaces to be recognizedon various mobile devices. Instead of developing two separate web pages, where one is designed formobile devices and one for desktop and keep them both continously updated, responsive webdesign simplifies the work process. Responsive web design is a flexible and dynamic interface thatadapts to mobile device and screen sizes.

En harmonisering av redovisningsregler håller just nu på att ske i Europa. International Accounting Standards Board, IASB, har utvecklat en standard som ska medför att redovisningen av finansiella instrument ska vara lika och Europaparlamentet har godkänt den för användning inom unionen. Standarden är IAS 39 och från och med den första januari 2005 är koncerner som är noterade på en börs tvungna att redovisa och värdera sina finansiella instrument efter denna. IAS 39 behandlar redovisning och värdering för alla finansiella tillgångar och skulder och är således mycket omfattande. Mot bakgrund av detta blev syftet i denna studie att undersöka vad svenska företag tycker är positivt respektive negativt med det nya sättet att redovisa finansiella instrumenten, samt varför de tycker som de gör.

Bakgrund: Redovisningsinformation är en informationskälla för främst aktieägare och långivare. Investerare använder informationen för att kunna göra prognoser för framtida kassaflöden och därigenom prissätta aktier i syfte att uppnå lönsamma, långsiktiga placeringar på aktiemarknaden. Kan en investerare få hjälp av företagens redovisning för att öka värdet på sin placering?Syfte: Att undersöka sambandet mellan räntabilitet på eget kapital och aktiers effektiva avkastningAvgränsningar: Studien omfattar tiden 1997 till 2004 och baseras på företag tillhörande branschen Konsumentvaror, enligt tidningen Affärsvärldens branschindelning.Genomförande: Sambandet mellan parametrarna utvärderas med hjälp av regressionsanalys. För varje år utförs regressioner för att fastställa förklaringsgrad, lutningskoefficient samt regressionens signifikans.

There are several Project Management Softwares onthe market today. These tools are powerful andextensive to the degree they become too timeconsumingand complex and therefore often defeatits original purpose. This is the case especiallywhen the project manager is inexperienced and/orthe scope of the project is moderate.The purpose of this thesis arose from this context,there seems to be a gap between a home-made MSExcel spread sheet and the advanced softwaresavailable. The thesis and the product has beendeveloped in alliance with Faveo ProjectManagement with the shared goal to create a toolwhich is easy to use but still covers the essentialareas of project management theory. The tool willbe used internally by Faveo-employees as well asexternally together with Faveo?s clients in aneducational purpose.

The aim of the study is to describe social workers discretion when it comes to the relation between children placed away from home and their biological parents.The study describes how the social worker designs the contacts with the biological parents, for instance the extension for the actual meeting. The results are based on six interviews conducted with social workers who work with foster children. They have responded to questions related to the contact between children and their biological parent. The questions are based on eight vignettes. The contents of the vignettes show different conditions that affect the contact, for example age and foster care attitudes The results of the study have been compared to other previous research in discretion of the social worker and contacts between children and their biological parents.In summary the study shows that there is  high degree of independence for the social workers designing their work and that their level of discretion.

The thesis demonstrates a low-cost, low-bandwidth and low-resolution Analog-to- Digital Converter(ADC) in 0.35 um CMOS Process. A second-order Sigma-Delta modulator is used as the basis of the A/D Converter. A Semi-Uniform quantizer is used with the modulator to take advantage of input distributions that are dominated by smaller-amplitude signals e.g. Audio, Voice and Image-sensor signals. A Single-bit feedback topology is used with a multi-bit quantizer in the modulator.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

The aim of this masters thesis is to examine the supply of magazines and periodicals for young people at the library. We also examine young peoples reading of magazines and periodicals and compare the librarys selection with what young people read. The main questions of this thesis are: What do young people do at the library on their spare time? What weekly magazines and periodicals do young people read? What range of magazines and periodicals do the city- and the school library have? Where is the department located and how is it designed? What kind of relationship is there between young peoples reading and the selection? To answer these questions we have done an interview with a librarian and a questionnaire among 13-16 year old children. We found that it is not often that young people read their magazines and periodicals at the library.

The purpose of this study is to develop and practically evaluate a new approach for the introduction of changes in internal and external processes in a customer front, but with the aim of maintaining or increasing customer perceived quality during insertion. A working model has been developed and is used in a qualitative research in the form of a case study carried out in a customer front, on a customer group in Telia's mobile customer service in Sweden. There is currently little research that has studied the implementation phase.The results of the study show that the designed working model works satisfactorily, but also that it can be developed more. Employees are satisfied and the sale was a positive boost, however, declined the customer experience a little bit. Employees raises questions as leader behavior, confidence in the group ahead, everyone's different circumstances and desire for the individual choice.The biggest challenge for future leaders will be to manage and lead continuous change.

I did my degree project together with Universeum AB. The project had the work title: children?s world and the aim were to give children between 3-8 years old a place that was especially made for them. With their interests and needs in mind the area should trigger play but also learning through a well planned pedagogical environment.I did this project because I thought this was an excellent opportunity to really practise my new gained skills I had learned during my two years in CCD (Child Culture Design). It also gave me the opportunity to actually see how well my knowledge was working when it was put to the test, and I did learn a lot from this.Together with a crew of 6 people I developed and designed the area.

Kalmar Municipality has in 2008-2010 made an effort to educate managers on gender, with the goal of mainstreaming gender into public activities so that all citizens should feel safe in that treatment and services are designed and resources are distributed equally to both sexes living conditions and needs. The overall aim of this study was to examine whether the training effort has paid off, and how gender mainstreaming has been implemented in the different activities. We have used a qualitative approach, which we examined through interviews managers' approach to gender equality.Gender was generally described as an important issue of all respondents, and all were working to mainstream gender into their activities and workplaces. The results show that the operational and management needed clearer directives and strategies in their efforts to promote gender equality. Education was necessary because personal definition of gender may differ from the control contents of the documents.

Lyckebo farm is the original name of the four building big farm, where year 2000, the former farmer established Maglarp/ Lyckebo golfcourse on his land of culture. In 2007, new owners are approaching the Maglarps golfcourse with thoughts of expanding the business. A first step in that direction is to form the area of the entrance, the specific area the visitors are staying at before entering the actual golfcourse to play. The designproposal is inspired by the peasant garden history of southern Sweden during the nineteenth centuary. It also aims to satisfy the demands of function and usefullness of a golfcourse today.

AbstractAbetong in Falkenberg manufactures, among other things, small prefabricated concrete buildings for housing various installations, such as electric transformers.The aim of this dissertation is to reduce the time needed to design such buildings, by way of finding a number of standardized buildings. Standardized in such a manner as to incorporate both the needs of the manufacturer (Abetong) and its customers.To analyze the needs of the parties the work has included a market survey and calculations on the strength of these buildings.One survey was a letter questionnaire to all of Abetong?s customers who have, in the past, ordered these types of building. The aim of the questionnaire was to establish how the customers want these buildings designed.Another survey conducted was an inventory of all of Abetong?s previous projects where these types of building were manufactured.