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.

The climate affects animal populations through several processes. These processes includereproduction, phenology and the success of hunting. By influencing the phenology of species theclimate also affects the way species interact. If a climate-induced phenology change promotes abasal species to bud earlier in the spring for example, this will affect the links to other species inthe food web due to a time lag in the tropic levels above. This dependence, that a predator has tobeing synchronous to its prey, is called the match/mismatch hypothesis (MMH).

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

In this thesis we have examined opinions of the social web in Scandinavian Library journals. Our interest lies in aspects about the social web, and above all about Library 2.0. The central question is how this new technology, a growing digitalization, and a social web that focuses on interactivity and participation affects opinions about libraries. We have investigated opinions about Library 2.0, with respect to three different dimensions: The role of the library in society, power/hierarchy and knowledge. The method used in this thesis is idea analysis using these dimensions as analytical instrument.

Assessing and measuring post-operative pain in all animals is a challenge, but doing it in small mammals, for example guinea pigs, presents an even larger difficulty. Validated pain scales developed for use in dogs in clinical practice are currently available, but no such scale has been widely accepted for use in guinea pigs in the veterinary setting. In this experimental study, six guinea pigs that had undergone surgery and anaesthesia were observed for behavioural changes that could be associated with pain. The six guinea pigs were also given pain scores with the use of Colorado State University Feline Acute Pain Scale (CSU-APSF), a scale which uses both behaviour when not handled, body tension and response to palpation to evaluate pain intensity. The six guinea pigs showed a number of different behaviours, for example rigid posture, fixed stare and ?wet dog response? (the body is vigourosly shaken), that could be associated with pain.

Promoters are genetic elements that facilitate the transcription of a gene and they have been found in front of non-coding RNA (ncRNA) genes in different organ-isms, e.g. the model plant Arabidopsis thaliana. A similar element, DUSE, has been found in front of ncRNAs in the social amoeba Dictyostelium discoideum and a part of this project has been to analyze the function of this putative promoter element through cloning and expression studies. A construct to analyze the func-tion of DUSE was successfully designed and introduced into D. discoideum but full expression studies were not finished because of shortage of time.

The purpose of this master thesis is to evaluate how the current share price and market consensus affect security analysts target price and if an investor should pay any attention to it. Empirical data is primarily collected from qualitative interviews with ten security analysts but also from a quantitative e-mail survey. Our main finding is that security analysts are indeed affected by each others earnings forecasts as well as the current share price. This is not strange, it is in several aspects rational. Security analysts has often nothing to gain by standing out too much and not either by spending too much time trying to create their own opinions due to lack of time or the complexity of what is analyzed.

Over the past decade, the fashion industry has experienced a relatively high rate of consumption with material and clothing becoming increasingly subject to waste and disposal. As a result of the increased awareness within the industry the interest in CSR (Corporate Social Responsibility) amongst retailers has increased substantially in an attempt to shy away from the critically amplified media attention. In addition the underlying demand from external stakeholders has forced companies to ensure they focus and act upon each stage of the product life cycle.This study provides a further in depth analysis of the fashion industry and conveys the key messages and steps that firms are taking in response to the external pressures and requirements based on four different merged process areas. This research paper examines the impact of CSR on two Swedish fashion retailers Åhléns and JC and shows how accountability relates to the external expectations and norms that prevail in society. The result shows that the firms do meet the demands within each sub category as a response to market demands.

The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.

Promoters are genetic elements that facilitate the transcription of a gene and they have been found in front of non-coding RNA (ncRNA) genes in different organ-isms, e.g. the model plant Arabidopsis thaliana. A similar element, DUSE, has been found in front of ncRNAs in the social amoeba Dictyostelium discoideum and a part of this project has been to analyze the function of this putative promoter element through cloning and expression studies. A construct to analyze the func-tion of DUSE was successfully designed and introduced into D. discoideum but full expression studies were not finished because of shortage of time.

The Swedish Transport Agency has for a long time collected data on a monthly basis for different variables that are used to make predictions, short projections as well as longer projections. They have used SAS for producing statistical models in air transport. The model with the largest value of coefficient of determination is the method that has been used for a long time. The Swedish Transport Agency felt it was time for an evaluation of their models and methods of how projections is estimated, they would also explore the possibilities to use different, completely new models for forecasting air travel. This Bachelor thesis examines how the Holt-Winters method does compare with SARIMA, error terms such as RMSE, MAPE, R2, AIC and BIC  will be compared between the methods. The results which have been produced showing that there may be a risk that the Holt-Winters models adepts a bit too well in a few variables in which Holt-Winters method has been adapted.

The importance of human capital in firm valuation is something Huang and Wang points out in there paper from 2008. We expand Ohlson?s valuation model (1995) in line with Huang and Wang (2008) to enhance a market value that includes proxies for human capital. By using human capital based market value and one of Francis, Nanda and Olsson?s (2008) version of earnings quality, we create a value table which aim to sort for undervalued and overvalued companies during the  economic upswing of 2003 to 2007 in the human capital line of business.

This master thesis has been carried out on behalf of Stoneridge Electronics AB and is an investigation ofhow intelligent switches can replace the traditionally used direct controlled switches. The concept ofintelligent switches is that the switches contain electronic identification components which, by connectingthem to a network, give the same function independent of the location of the switch. This infers anincreased flexibility and configurability which can be a great advantage in development, production andcustomization in the commercial vehicle industry. Especially in the current situation when commercialvehicle manufacturers provides more and more functions and dashboard configurations.LIN (Local Interconnect Network) is a network protocol introduced in 1999. It is a simpler and lower costcomplement to CAN (Controller Area Network) and is adapted for applications where the demands forbandwidth are lower, for example reading sensors and switchers.

The thermal response of a borehole field is often described by non?dimensional response factors called gfunctions.The g?function was firstly generated as a numerical solution based on SBM (Superposition BoreholeModel). An analytical approach, the FLS (Finite Line Source), is also accepted for generating the g?function. In thiswork the potential to numerically produce g?functions is studied for circular borehole fields using the commercialsoftware COMSOL.

Promoters are genetic elements that facilitate the transcription of a gene and they have been found in front of non-coding RNA (ncRNA) genes in different organ-isms, e.g. the model plant Arabidopsis thaliana. A similar element, DUSE, has been found in front of ncRNAs in the social amoeba Dictyostelium discoideum and a part of this project has been to analyze the function of this putative promoter element through cloning and expression studies. A construct to analyze the func-tion of DUSE was successfully designed and introduced into D. discoideum but full expression studies were not finished because of shortage of time.