AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

When performing studies that test the reactions of horses in different situations, important information may be available about the horse?s reactivity level. With information from these tests, accidents and dangerous situations may be prevented. When the behaviours from tests are compared with race performance it may be possible to evaluate if some behaviours are more desirable at the race track than others. The aim of this study was to see if behavioural responses correlated with physiological parameters (heart rate, cortisol), the trainer?s opinions and actual race performance.

Within today?s organizations there is continual development work to increase efficiency and the power to compete at the market. Production development with focus on continual improvements constitutes an important part of the daily work within a lot of organizations today.The purpose of this study is to contribute to a part of the development process that Volvo Penta factory in Vara has in mind. A description of the current situation was compiled by mapping the internal runnings and material flow throughout the factory. A new suggestion for a layout and a comparison with the current situation will assist with creating a factual basis for the development of a new goods reception.A study was made where the volumes and the quantity of the daily arrival goods were settled.

The aim of this thesis is to answer whether a group of databases dedicated to selling books or a group of databases dedicated to lending books is more efficient. The measurements used to determine the efficiency of the two kinds of databases are Cumulated Gain and precision in modified versions. The inquiry has been conducted thus that the same 18 queries have been put forth to six databases and these results have consequently been judged according to relevance on a 4-graded scale by five respondents. The rankinglevels have then been merged to one average value per respondent and ranking. These values have then been used to determine CG/iCG/nCG and P@n per query, rank 1-10, per database and per group (the groups being STORE (BUTIK) and LIBRARY (BIBLIOTEK).

IntroductionSuccessful training is a key for athletes to make progress in their development. Training must not just involve overload, but also must prevent the combination of excessive overload plus inadequate recovery. Athletes can experience short-term performance decrement without severe psychological or lasting other negative symptoms. Too much hard exercise or too little sleep can cause overtraining, a condition in which the subject can prevent to be away from the sport for several weeks or months. Previous studies have detected that it is important to avoid overtraining.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

Buildings worldwide account for 40 % of the total energy use. Climate change is of increasing importance, but few are willing to reduce their standard of living or get a higher cost for the change. Energy efficiency of existing buildings gives the greatest benefit economically and environmentally. The real estate company Klövern AB manages 46 properties in Karlstad. Heating is the major cost of the total operating costs of real estate. Rising energy prices increase the need for Klövern AB to improve energy efficiency and to investigate alternative sources of heat.

The purpose with this report is to examine how the implemented energy efficiency measures on Bokelundskolan in Växjö have had impact on the energy use. The measures which have been implemented are, new ventilation system, new heating system, optimized adjustment of the heating system, new windows with U-value 1.2 and lower window height, insulation under windows and in the crawl space. The school's energy use before and after rebuilding has been calculated with the calculation program, Vip-Energy 1.5.5.Calculations of energy use for the school with windows on U-value, 0.9 and 0.7 have also been done. The replacement of windows has been studied from a cost perspective. The conclusion is that the exchange of heat and ventilation system was the biggest contributor to reduced energy use on Bokelundskolan.

The purpose of this thesis is to identify the factors that drive efficiency and effectiveness in technical development projects performed at A?F?s department of product development. In addition to identifying and analyzing these factors, the thesis also analyzes what needs to be taken in to account in order to implement a measurement system that is able to both monitor and control the identified factors.The thesis has been performed in a qualitative manner. It is based on interviews with people from several different technological companies, within different lines of business, all of which are customers to A?F?s department of product development.The results show that there are seven critical factors for project efficiency and effectiveness.

This thesis has identified and studied measures to allow for reduced use of electricity in a waste incineration plant in western Sweden. The energy extracted from the waste at the powerplant is utilized and sold in form of electricity and heat. Technical and environmentally the combined heat and power plant is by today's standards among the leading waste incineration plants in the world. The owners are constantly striving to improve the efficiency of the waste incineration plant. They have seen the opportunities for savings in reducing internal usage of electricity.

In many clinical applications, it is desirable to transmit sensor information wireless. In earlier research, investigation transmit ECG signal using Bluetooth, was performed. However, when Bluetooth has some drawbacks it is of interest to investigate alternative methods, one such method is ZigBee. Bluetooth has higher data rate speed (1Mbps) than ZigBee (250kbps). However, Bluetooth consumes more power.

For several years Uppsala University together with several companies has been involved in a WISENET project aimed at improving railway transport security. By placing a sensor system near the wheels of each wagon, the temperature of the bearings can be measured and transmitted to a collector placed centrally on the wagon. This in turn transmits the collected data to RFID receivers placed intermittently along the railway.As the signals are transmitted wirelessly, problems may occur as the antennas get dirty or coated with ice and snow. To determine the effects of these coatings, several tests were performed examining the reflection coefficient S11, the impedance Z11 and the efficiency eta of an antenna, and how they varied when various coatings were placed over the antenna. Examined coatings were ice, snow and water to determine the effects of weather, and various metal-based coatings: powdered iron both pure and partially oxidized, and iron ore granules.

The aim of this thesis is to examine how teachers use computer based assessment in their work and what user barriers they experience while working with computer based assessments. The result of the thesis is meant to provide an understanding of which factors affect the use of computer based assessments and how a company who provide computer based assessments applications can increase the rate of use amongst teachers.To investigate this, the author examined a company in Sweden who provide a computer based assessment application for both universities and high schools. The study was carried out at two different schools, a university and a high school, both located in Stockholm. In total nine teachers were interviewed. The author also conducted observations at the company whose computer based assessment application was examined.The author?s findings suggest that a lack of functions within the application and lack of costumer support from the company all negatively impacted the teacher?s use of the application.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.