Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

This essay examines whether, and if so to which extent, the project Export MatureDestination in the Biosphere Reserve Vänerskärgården with Kinnekulle can combine the goalof the tourism industry, i.e. to double tourism between 2010 and 2020, and the goals of theBiosphere reserve, i.e. sustainable societal development and a sustainable biosphere Economy.The aim is to examine how key individuals in the project approach sustainable developmentand economic growth, representing the two main interests in the area. Examining the state ofthe two interests the following examples are used: the position of sustainable development inregard to economic growth, the opportunities and challenges in the area and unity concerningthe goals of the tourism development in the region. The study is conducted through qualitativeinterviews with key individuals and a descriptive document analysis of the most importantpolicy documents.

Multipel skleros är en autoimmun sjukdom som genom en inflammatorisk process bryter ner myelinet runt nerverna i centrala nervsystemet och leder till ärrbildning på nerverna. Sjukdomen utvecklas under många år och leder till olika grad av funktionsnedsättningar. Den drabbar kvinnor oftare än män och är vanligare i Nordamerika och norra Europa än i världen övrigt. Syftet med litteraturstudien var att studera hur personer med multipel skleros upplever att sjukdomen påverkar livskvaliteten. Metoden för litteraturstudien inspirerades av Goodmans sju steg för litteratursökning.

One step towards a more sustainable energy system is to create a more flexible electrical grid, where increased demand response among electricity consumers can play an important role. A distribution grid owner can encourage their customers to use electricity more evenly distributed during the day by introducing different types of grid fees such as time-differentiated power tariffs. In this master thesis, the theoretical economic impact of a flattened load profile for a distribution grid owner is investigated. Different factors that impact the distribution grid owner?s Economy are identified and two are chosen to be quantified; losses in the grid and the fee to the feeding grid.

Spectacular buildings and categorized districts are becoming more common elements in cities. In many cases, they are the result of city branding, which means choosing a city image and dealing with it like a brand to profile and compete against other cities. This essay study what impact on and roll in urban planning the trend might have. The first part relies on literary studies and describes what has been written about city branding. The globalization, the experience Economy, urban management, urbanization and the theory of the creative class are pointed out as driving forces of the popularity and the spread of city branding.

The 1990s were one of the most profitable periods for European airline companies, mainly because of development of world Economy and increasing globalisation trends. However, towards the end of the decade, a global economic downturn, high oil prices and new forms of competition turned the industry towards troubled times. The European air-travel industry had to face and accept the new airline business concept, called low-cost or no-frill airlines. In these conditions, traditional airlines had to rethink their strategies and question the old business model. As a response to the competition, European traditional full-service airlines formed alliances or networks to expand the route network and to increase efficiency.

The aim for the study was to examine a harwarder´s (combined harvester-forwarder) productivity when harvesting forest fuel in first thinning stands that contains Lodgepole pine and calculate the Economy of the harvesting work and estimate the quality of the thinning . The field study area where located near Arvån, about 15 kilometres south ?east from the city of Lycksele. The field studies were taken place in three different stands. All tree stands had the same tree age, but the tree species combination and the density varied.

The aim with our paper has been to get a picture of which factors one of the heterogeneous group that we've chosen of old persons, 75-90 years, in Scania, in south Sweden, have experienced to be of importance for their life quality today and what they wish to preserve of their actual life style when they eventually shall use the elderly care. Also how their individual life course has influenced their experience of the quality of life.We found this subject interesting as the group of old people in the society is constantly increasing and when the group becomes bigger, then greater demands will be put on the elderly care. We have proceeded from a standpoint that all people are unique individuals and that people become what they are from their life histories and from the choices they have made during their life. We have used the life course theory that says that one should see the individual in his/her wholeness and the whole life history of a person in order to understand him/her. We have also studied earlier research concerning the different determinants of the life quality.

By using pollen analysis and 14C-dating, the history of vegetation and land use at the old shieling place (Sw: fäbodställe) Öjingsvallen in Ängersjö parish, central Sweden, was studied. The aim of the study was to answer the following questions: 1) When was Öjingsvallen established as a shieling place? 2) What was the land use at Öjingsvallen? 3) Was the use of Öjingsvallen as a shieling place affected by the agricultural crisis in the 14th and 15th centuries? 4) Is there any relation between the establishment and land use of Öjingsvallen as a shieling place and the historically known increase in the number of shieling sites known to have taken place in the 16th and 17th centuries? 5) Was the use of Öjingsvallen as a shieling place affected by the iron production in the area? According to the study, Öjingsvallen was probably established as a shieling place during the period A.D. 300-700. The main land use at this time was forest grazing.

The aim of this Master's thesis is to examine the user discourses that can be identified in the public library field. Questions posed in this study are: what discourses can be found, what characterises them, how are users categorised and what does this categorisation imply. The theoretical starting-point is Ernesto Laclaus and Chantal Mouffes discourse theory. The method is text analytic. 62 articles from three library journals - Biblioteksbladet, Bibliotek i Samhälle and Ikoner are analysed through a model in four phases.

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the Economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: Economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Introduction: Interplay between all the different subsystems of the financial markets is currently considered as an important internal force in the market. In a financially liberalized Economy exchange rate stability is a basis for a wellbeing stock market. If these interactions between all the different subsystems of the financial markets are not detected, this means that there is information inefficiency in the markets.Problem: Can we find any correlation between changes in currency, interest rate and bonds with the stock market index? If so, how do these changes affect the Stockholm Stock Exchange?Purpose: The purpose of this study is to examine if there is any linkage between the interest rate, currency and bonds with the stock market. The researchers wanted to find out how these variables affect the stock market index OMX S30 which consists of the 30 largest companies on the Stockholm Stock Exchange.Method: This research has been based on a quantitative approach.

Different studies have shown that somewhere between 10 000 and 75 000 persons live in Sweden as undocumented migrants. They are not entitled to basic human and social rights such as access to health care on the same basis as persons holding a residence permit in Sweden. Undocumented migrants are often exploited as workers in the informal Economy and they are not allowed to organize in unions. The Swedish Social Services is by law bound to care for all people living in Sweden, though in reality undocumented migrants are excluded from benefits and efforts granted by the Social Services. Our aim with the study has been to investigate the situation of undocumented migrants in Sweden and in relation to Social Services.

The aim of this masters thesis is to examine what political, social and ideological reasons that were the base for the establishment of the Swedish temperance movement. Which judgements within this movement that resulted in the decision to establish publishing firms, how these publishing businesses were organised and what function they had in the literary circuit. The questions are: What principal political, social, economical and ideological reasons were the bases for the establishment of the Swedish temperance movement? How has their need for publishing firms arisen? Which were the publishing firms and who were the publishers? What ideas, purposes, experiences, values and judgements led to the establishment of publishing firms? In the first part of the theory I have used the historical materialism of Karl Marx; in the second part the theory of middle class publicity by Jürgen Habermas; and in the third part I have made a presentation of the literary circuit and how it works according to Marx and Habermas. The method used is an analysis of ideas and ideologies in literature and documents.