In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is Effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

First time labelling occurred was when animal owners marked their cattle in order to distinguish the differences. The need for labelling was added when the trade had expanded during Roman times in order for the customers to know who manufactured their craft. Trademarks are characterized as a way to distinguish one's own product or service from someone else. The marketing purpose is to create an identity. The brand has an important role as an Effective competitive tool for businesses.A brand can have many different functions, which will simplify a customer's decision making process in selecting a service or product.

To be able to give optimal care to patients in small animal hospitals, we have to have knowledge about how to prevent the spread of infection. An important part in this is hand hygiene routines. We have to clean hands whenever they are visibly dirty, and disinfect them regularly in between. Another important part is the cleaning and disinfection of the environment in the clinic, and also the cleaning, disinfection and sterilization of medical instruments. Other important parts are isolation of patients with known infections, to wear clothes with short sleeves and to wash them at least once daily, to wear gloves, having short nails and not wearing jewelry when working.

Young men who commit sexual abuse is a complex topic. This study is based on litterature on the subject and the material is processed through a qualitative content analysis. The study aims to study how the litterature describes the reasons why young men commit sexual abuse. It also aims to explore what is described to be Effective treatment of young men who committed sexual abuse. The study found that most of the young men who commit sexual abuse comes from families where violence and psycohological abuse occurs. Many have themselves been victims of sexual abuse.

The demand för Swedish pork meat is increasing every day. This leads to agricultural farming having to develop as an industry, with larger and more rationalised units to make the farming more Effective and to raise the financial profit. The consequence of this is that it affects the animals when their surroundings become more industrial. The pig´s natural behaviour becomes restricted by the limitations of the facilities, which leads to them becoming understimulated. Helena Kummel, a teacher at Munkagård upper secondary school and also an educated animal inspector has developed a prototype that could possibly replace the pig´s natural rooting behaviour inside the barn. The porpuse of this report is to study "bökboxen" in the gilts´actual living enviroment, through qualitative- and quantitative analysis.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-Effective measures have been identified.

This paper deals with the problems that can occur during the move of an entire collection. Thecollection discussed is located at the Gothenburg Maritime Museum and it has beenconsidered to move the collection to a storage where the other collections of the museum iskept. No decisions are taken but this is a suggestion of how it could be done. The collectionwhich is studied contains of different kinds of objects like for example paintings, work onpaper and photographs. The whole moving project is looked into and all the different parts areanalyzed.

The current debate regarding organizational strategies for sustainabledevelopment is influenced by the theory of global governance. Decentralizedstructures of the global society are taken to use in the realization of a sustainabledevelopment. New roles of transnational networks and partnerships raisesquestions of the ability of global governance to co-ordinate and implement longtermsolutions without assistance from centralized and hierarchic structures basedon government. The aim for this thesis is to illustrate the current conditions forwell-functioning networks of sustainable development and examine therelationship between global governance and government. Issues of participation,decision making and compliance are examined by a case study of the Marrakechprocess, a global process to support the implementation of sustainableconsumption and production.

Problem: How has Nordea been adapted and influenced by the change of Basel II and how have the employees reacted on the new change?Purpose: This essay has a purpose to study how Basel II has influenced the credit rating at Nordea. We also want to study how the employees have reacted to the new change.Method: To receive the information that was necessary for this study interviews were performed with the employees at Nordea. The interviews were an Effective way to start a discussion and by that we received important information.Basel II is new capital cover rules that the Swedish banks have introduced. These new rules mean that it will become more important with safety when it comes to risk management and credit giving.

Social control in different forms has existed in all known societies. This control has taken different shapes and expressions. In older smaller communities there was a collective control among the citizens. In modern societies the state is trying to control the lives of the citizens. These control mechanisms can be seen as both freedom-reducing and freedom inducing depending on which concept of freedom one upholds.

Media society is under a constant development and in line with this change, firms must adapt to the market. We have investigated what fashion companies in fact are doing to communicate in the dynamic market. We wanted to find out how to communicate and how they can market themselves in a new and innovative way to create long-term customer relationships. We have used a theoretical frame of reference based on marketing communication, fashion marketing, branding and relationship marketing theories. We have assumed four themes throughout the survey which are: customer contact and relationships, emotion in communication, branding and relational communication.

Sustainable beef and milk consumption. The consumption of beef and dairy products in Sweden is high. A lot of greenhouse gases are emitted from the production of these products. The production of beef in Sweden has decreased but the import has increased. The number of dairy cows has decreased while beef-production with suckler-cows has increased in Sweden.

Due to a growing interest in communication in today?s society the demand for equipment that is used in communication networks increases while the competition between companies that produce this equipment grows. To meet the increasing demand and at the same time having a competitive product development many companies use some Effective product design, such as the modular product design. When a modular product design is used it?s good to compare different module configurations for a certain product and to simplify these comparisons some tool can be used.

High technology companies in Sweden spend a huge amount of money on research and product development in proportion to what they get back in earnings from their inventions. Product development has traditionally been regarded as much more important than business development. This thesis aims to point out the critical factors behind successful business development processes for high technology companies. We have chosen to make a case study of Hexagon, a highly successful and innovative company within the measurement technology business. Internal and external actors that are important for business development have been identified and interviewed in order to understand how ideas are developed and executed.

This master thesis was made to describe how sales organisations are constructed in Sweden within an industry with almost every sales situation as a new task selling, and where almost every selling is over one million Skr. One of these industries is the homebuilding industry with companies that manufacturers prefabricated houses and semi-fixed manufactured homes in Sweden. The pre-studies where made by using the Internet, intervjues and theory studies to construct a conceptual framework. The sales organisation was conceptualized to be able to measure: salesman, sales leader, improved skills, communication, reported information, compensation and company targets. This conceptualisation and operationalisation lead to a survey that captured organisations within the homebuilding industry in Sweden.