Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

The purpose of this risk analysis is to investigate if the transport of dangerous gods through Halmstad is a threat to the surrounding area. The report shall serve as a component in the making of pre-plans and the planning of exercises..

This qualitative study aims to examine what career opportunities the Swedish employment service Arbetsförmedlingen can provide, as well as how the employees perceive their career development opportunities. Furthermore, we have touched on what it is that makes employees feel satisfied with their job and workplace, and also stay in the organization. The study was conducted on one of Arbetsförmedlingen?s offices in northern Sweden and the informants consisted of six employment agents, an executive assistant and a head of division. The result of the study has been analyzed using theories within the field of career development.

The aim of this essay has been to find out whether the individual development plan does make it easier to teachers to discover any needs of the students to get education or material changes and by that make adjustments in the classroom. I chose to seek information by interviewing special educators at four compulsory schools, since they have an overall apprehension of how the work is carried out at the school, especially the work with students in need of any form of extra support.All students at the Swedish compulsory school shall have an individual development plan. The purpose with the plan is, besides that the student is to be given possibilities to form his own pedagogical and social goals, that the teacher shall get early signals if a student may be in need of getting education and materials changed and adjusted for to easier manage his studies. The individual development plan of the student should have the function as a tool to the teacher to facilitate for his students.The answer of my question can be sum-up in a no, the inherent potential in the individual development plan is not utilized by the teachers that seem to have the apprehension that the plan is for the student all by him/herself. The teaching staff has obviously not understood the use they can get out of it. .

Sustainable destination development has in recent years become an increasingly important concept for tourism destinations. A destination must take into account the environment if it wants to continue being a successful tourism destination in the future. This essay investigates what needs to be developed on theislandofSandhamnfor that the destination can be more attractive in the off season and how the players on Sandhamn integrate to develop Sandhamn in a sustainable manner. One market research and interviews with five different players were made. Through these interviews grew an understanding for how the cooperation between the municipal and the private party looks like and how the history of Sandhamn is the foundation for the islands tourism development.

The increasing complexity in the development of a configurable real-time system has emerged new principles of software techniques, such as aspect-oriented software development and component-based software development. These techniques allow encapsulation of the system's crosscutting concerns and increase the modularity of the software. The properties of a component that influences the systems performance or semantics are specified separately in entities called aspects, while basic functionality of the property still remains in the component. When building a real-time system, different sets of configurations of aspects and components can be combined, resulting in different configurations of the system. The temporal behavior of the system changes and a way to ensure the predictability of the system is needed.

The purpose of my study is to examine how four teachers reflect on free play and controlled play in preschool. What are their reflects concerning free play, controlled play and children?s development and education. The main focus of this research is the experiences of the teachers and I compare their perspectives against each other regarding free and controlled play.To be able to realize this study, I propose the following questions:What kind of vision does the teacher have concerning free play and controlled play?According to the teacher, how does playing affect the children?Which development areas are affected by participating in the play?This is a qualitative study, based on interviews with four teachers from two different preschools.

In this study we try to focus on the costs for wear parts on different type of soil tillage machines and at Väderstad Rapid drilling machine. We have studied some of the leading types of cultivators and disk harrows. Among the cultivators we have investigated Väderstad Cultus, Dalbo Dinkomax, Horsch Tiger and Terrano. At disk harrow we have looked at Amazone Catros and Väderstad Carrier. We have made more detailed study on costs for wear parts, working depth, driving speed and diesel consumption.

The design of buildings is today considered to be crucial for obtaining sustainable development. Research concerning sustainable building is considered to be a Swedish area of strength and development projects as Hammarby Sjöstad and Bo01 are often pointed out as Swedish prime examples of sustainable building. Some still argue though, that that these projects should not be presented as sustainable, due to its incompetence to meet their objectives. This contradiction has attracted my curiosity. By doing this study I hope to gain understanding about the difficulties Bo01 and Hammarby Sjöstad are surrounded with and its significance for sustainable development.

This thesis presents an application that performs positioning of modules automatically based on given data for every module, and the development of it. The basis of the application is from a previous thesis code. On top of that code, more features and error handling has been added, as well as fixes for various bugs. A stress test has been performed and further development possibilities are being presented.The thesis work was carried out at Toyota Material Handling Mjölby (TMH) and was made in parallel with another thesis by Fredrik Holden who was generating data for the application. For a complete understanding of the theory and background, please also read Holden?s thesis report ?Development of method for automated positioning of 3D-representations of a modularized product?, as well as the former thesis  ?Analysis for Automated Positioning of 3D-representation of a Modularized product??..

Risk assessment is made to determine risks with contaminated areas and to determine which treatment the area requires. In Sweden, risk assessment is divided into three levels: risk analysis, facilitated risk assessment and detailed risk assessment. In detailed risk assessment site-specific guideline values are developed to compare with values of contaminants that are measured in the area.Site-specific guideline values vary with geological and hydrogeological parameters. The purpose of this report is to examine which of these parameters that affect the guideline values. The examination was done using a calculating program for consideration from the Swedish Environmental Protection Agency from the year of 1997.

The aim with this master's thesis is to describe the work process with the graduation film Player, by a composers perspective and given conditions. It provides a detailed insight into how the work was done from the script stage to the end result, scene by scene reflecting about both the musical performance and the collaboration between the director and me as a composer. The work was done during the spring term of 2012 at the Royal College of Music in Stockholm and Stockholm Academy of Dramatic Arts..

This paper contains an analysis that sets out to investigate how sustainable development is portrayed in textbooks used in gymnasium level civics education. The study covers three textbooks, all in current use. The paper sets out to explore the relationship between the books chapters on economics and those about environmental issues. The sum of these two parts is in the context supposed to make up the books big picture of green sustainable development, i.e. the ecological aspect of sustainable development. An analytical model will be used to categorise and compare the three textbooks.The method chosen for this is analysis of ideas by use of ideal types.

Pharmaceuticals are environmental pollutants that are a major threat to aquatic ecosystems and very little is known about their ecological consequences. In this study growth, survival and behaviour (sociability, activity and boldness) of perch fry (Perca fluviatilis) were examined in order to study the possible effects of exposure to a benzodiazepine anxiolytic drug, Oxazepam, during embryonic development. The study tested following hypotheses: (1) perch growth is affected positively by exposure during embryonic development; (2) early perch survival is affected positively by exposure during embryonic development; and (3) boldness and activity increases while sociability decreases in perch fry exposed during embryonic development. Embryos of naturally spawned perch were exposed to water with two different concentrations of Oxazepam. The embryos were exposed during different parts (24-hour periods) of the embryonic development, because embryos may be more vulnerable at certain times during embryonic development and/or because the exposure at different times can produce different effects.

The aim with this master's thesis is to describe the work process with the graduation film Player, by a composers perspective and given conditions. It provides a detailed insight into how the work was done from the script stage to the end result, scene by scene reflecting about both the musical performance and the collaboration between the director and me as a composer. The work was done during the spring term of 2012 at the Royal College of Music in Stockholm and Stockholm Academy of Dramatic Arts..