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 thesis work contains a litterature study about electrical motors in general and how PWM-patterns for brushless DC-motors can be made. A suitable method has been implemented as a simulation model in VHDL. A simulation model of a brushless DC-motor which describes the phasecurrents, torque and angular velocity has also been made. The motor model made simulations easier for the complete PWM-system. The design was synthesised and tested with a prototypeboard including a SPARTAN II FPGA.

I dagens samhälle blir det allt mer intressant att spara energi, dels med tanke på miljön och dels föratt minska på utgifterna. Denna energi ska sparas på ett sådant sätt att effekten för användarna blirså liten som möjligt.I denna rapport beskrivs hur ett reglersystem kan byggas för att minska energiförbrukningen hosväxthus genom att reglera belysningen på ett effektivt sätt. Systemet är helt automatiskt vilket göratt användarna inte behöver tänka på styrningen av lamporna alls när väl systemet är uppsatt ochkonfigurerat.För att styra lamporna på ett bra sätt mäts det inkommande ljuset med en PAR-sensor. Lampornatänds och släcks därefter beroende på ljusmängden och även på hur varmt, eller kallt, det är iväxthusen.Styrningen av belysningen sker med en mikrokontroller från Microchip, en PIC18F4620 som ärprogrammerad i C18. Kringkomponenter som portexpasioner, klocka och reläer användes också föratt bygga ett bra reglersystem.Resultatet är att det är möjligt att bygga ett reglersystem med begränsad budget som styr lampornapå ett effektivt sätt.

The aim of the present paper was to see why a recommended course of action is not always followed in the way it is supposed to. The paper deals with a new method (SFA-metoden) used by The Social Insurance Agency in working with sick-listed people. Aspects that are elaborated on are local effects of the method at its introduction, case managers work conditions, and control of the implementation of the method. Two different methods of investigation have been employed. On the one hand, previous reports on the method have been analysed, and, on the other hand, two focus groups interviews, one consisting of case managers´ working with the method, and one constituted by their supervisors have been carried out.The results have been analysed in accordance with, on the one hand, the theory of street level bureaucrats and, on the other hand, certain concepts applied in the new institutionalism.

AbstractLoeva, J (2013). Schoolrelated stress in female students ? a comparison between vocational and theoretical program. The Academy for health and working life, University of Gavle.Purpose: To investigate and compare perceived stress and recovery among Swedish femalestudents (high school, third degree) in a vocational program versus a theoretical program.Method: A cross-sectional study was conducted on forty female students (vocationalprogram, n=20; theoretical, n=20) to give a cross section of the population in question. Datawas collected by questionnaries, which included questions on perceived stress and energylevels, demand, control and social support at school.

SELF CONTROL är ett undersökande examensarbete i textildesign. Med en textil hantverksmetod undersöker jag mötet mellan kontroll, tidsåtgång och material. Detta med utgångspunkt i en feministisk diskurs. Jag ser kontroll som något som exkluderar, censurerar och begränsar möjliga uttryck inom textilt hantverk på samma sätt som kvinnokroppen kontrolleras i ett patriarkat. Jag har använt mig utav en performativ och repetitiv metod som aktivt har gått ut på att bryta mot föreställningar om hur hantverket ska utföras.

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.

The economic situation in the Swedish agricultural industry is currently experiencing a development towards larger units. This progress occurs simultaneously as farmers in cooperation more frequently make investments to decrease risk exposure and to improve the financial result. The purpose with this thesis is to study which advantages and problems a group of farmers experience after a common investment in a small-scale seed production. The aim with this investment is to increase the level of vertical integration in their respective agricultural firms and the results will be analyzed from an economic point of view. At present, the farmers are all seed producers with considerable cultivation areas.

The purpose of this essay is to study how the local creators of a "master plan" for the swedish city Kristinehamn, the years between 1940 to -43, looked on their planning. It is an analysis of ideas case study. A hypothesis is upheld for the research: that the local physical planning had largely extended ambitions what regards central state control in a way that is similar to planned economy. Questions that are asked include: Was the planning assumed to be a tool for the state to regulate the environment? Can the planning be seen as a mean to control the society in time and space? The essay search for verification of the hypothesis by a theoretical analysis apparatus made upp of ideal types.

Motivation är en viktig drivkraft för individers beteende. Den har betydelse för att handlingen såväl påbörjas som uppehålls. Forskning inom området har konstaterat att motivation uppkommer av både inre och yttre faktorer samt att en del handlingar är relativt omotiverade. Den hierarkiska modellen för inre och yttre motivation anger även att motivation förekommer på flera nivåer inom individen. Studien undersökte relationen mellan högskolestudenters kontextbundna motivation, globala självkänsla och generaliserade locus of control.

International studies show that literacy skills have deteriorated among Swedish students. Empirical evidence states that before being able to learn to read it is important to have phonological awareness. From this perspective, an intervention study was launched to examine whether pupils´ phonological awareness could be enhanced through the work of a special model during a limited time. The aim of the study is to investigate whether six pupils in preschool develop phonological awareness based on Bornholmsmodellen during a limited period of time. The control group was made up of the remaining pupils in the preschool class.

Purpose of the study was to illustrate how emotional competence can be important for leadership and to explore the possibility of improving emotion perception ability after training. Participants in this study were 40 managers, divided into control and experimental group, within public administration. The participants implemented a data-based emotion perception test, which were done twice at every occasion, with intervention consisting of information or education between test- and retest. The result showed a clear improvement after intervention, in which no difference was found between control and experimental group, which has been discussed on the basis of the likelihood of a training effect occurred between test-retest. Conclusions about emotional competence or leadership ability could not be drawn from the results of the emotion perception test.

The present study examines the effect of a nine-hour Acceptance and Commitment Training (ACT) intervention for teachers who experience stress. Twenty-two teachers from four different counties in southern Sweden were randomly allocated to an ACT intervention (n=15) and a control group (n=7). The ACT condition received three three-hour sessions of ACT over a six-week period, and the control group received a three-hour stress lecture at one occasion. At a follow-up four-weeks after completed intervention, ACT participants showed significant in-group differences on stress, psychological flexibility, general health, and burnout. At a between group comparison, only psychological flexibility was significantly enhanced at the follow-up.

Styrning för framgång - En fallstudie i telekombranschen.

The Swedish government published their current proposition concerning cultural politics,Tid för kultur in 2009. Due to this proposition, culture is considered a basic human right we all deserve to be provided with. It contained goals and guidelines for how to enable culture to all citizens, to integrate and enrich the state, the county councils? and municipalities? work with diversity and multi culture in their culture-based institutes. However, there seems to be a lack of strategies in the issue of how to provide our nondependent elderly, suffering age related handicaps and diseases, with this proclaimed necessity.In recent years, there has been a lot of research proving the link between human wellbeing and a stimulating environment.