Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Syftet med vår undersökning var att undersöka om extrem-/äventyrssport hade en plats i kursen idrott och hälsa A. Vi valde att skicka ut förfrågningar till 20 skolor i Malmö och grannkommunerna, av dessa fick vi svar från tio och endast fyra ville delta i undersökningen. Detta gjorde att vår undersökning omfattar fyra intervjuer med utbildade idrottslärare på fyra olika gymnasieskolor i sydvästra Skåne. I vårt resultat kom vi fram till att tre av lärarna hade extrem-/äventyrssport vid ca fem lektionstillfällen per termin, och en hade inga lektioner alls med denna typ av aktivitet. Det var många faktorer som spelade in när lärarna beskrev varför de inte hade så många lektionstillfällen med anknytning till extrem-/äventyrssport bland annat tid, resurser, skaderisk, engagemang och förutsättningar i närmiljön. Alla lärare vi intervjuade hade en positiv inställning till extrem-/äventyrssport i skolundervisningen och skulle gärna vilja få in fler lektioner med denna form av aktivitet, eftersom det hjälper att stärka elevers självkänsla, ger en allsidig träning och är ett bra verktyg för teambildning. Tre av dem såg det som väldigt viktigt att idrottsundervisningen i skolan följde med i utvecklingen, anammade de nya aktiviteter som ungdomar sysslar med utanför skolan och att extrem-/äventyrssport hade blivit ett stort fenomen i samhället.

Concrete is one of the world?s most common construction materials and is composed of 70-80 % stone material. Today crushed stone is used as aggregate in concrete in order to replace natural aggregates due to strong environmental reasons. Stone crushing yields flaky material and in this thesis studies are made on the flaky particle shape and how it influence properties of concrete such as workability, rheology and strength. The concrete recipes used in this thesis have fixed values, the only variable is the flakiness of the crushed stone.

This paper presents a study of the Swedish public service television broadcaster - Sveriges Televisions (SVT) transfer pricing model. The aim of the thesis is to examine the motives for using transfer pricing from a theoretical perspective and if SVT?s transfer pricing model fulfils these motives. We will also examine any potential managerial problems the existing transfer-pricing model might cause and discuss how these could be solved. We have in our study found that the main motive for using transfer pricing within SVT is to allocate internal resources as efficiently as possible.

AbstractThe purpose with this essay is to get an insight on how the school has changed over the past years in terms of reading- and writing difficulties/dyslexia. In the literature studies I mention reading- and writing difficulties and the reasons why some people get these problems. Further on in the literature study it is written about what the education act and the curriculum say about the school?s duties towards pupils in need of special support.The result contains interviews with one language pedagogue and one special pedagogue who work in two different municipalities. In addition I interviewed two former pupils who went to school 15-20 years ago.I came to the conclusion that today?s schools have changed to the better for the pupils with difficulties.

Sheep breeding contributes not only with wool, hides, meat and milk but also with openlandscapes. The sheep?s wool is a good raw material thanks to a lot of different qualities as itis water rejecting and easy to form. The wool production today is concentrated to specificplaces in the world which leads to environmental problems and a distorted market. InJämtland, a province in Sweden, there is right now a staking going on for local production andrefining of wool in a project called Ullforum.

Title: Bottleneck management through materials administration Course:  4FE05EAuthors:  Mikael Karlsson and Johannes Mueller  Examiner: Helena ForslundKey words:  Bottleneck management, material management, process description, timber, proceduresPurpose:   The objective of this study is divided into three parts, all three parts of the purpose aim for the same goal. Namely, to improve the material management so that this enables the bottleneck in the planing mill to keep a continuous  flow, and thereby minimizing the risk for production stops at LB-Hus.  Part.  1:  Identify  and  analyze the material management  connected to  the planing mill  in order to identify problem areas.Part.2:  Identify  improvement potential  in the material management connected to the planing mill.  Part.3: Suggest improvements in the material management connected to the planing mill. Theoretical framework: Process mapping, inventory accounting, balance safety, inventory availability / service levels, safety stock and reorder point, forecasting and routine descriptions.Empirical foundation:  Interviews carried out at LB-House,  illustrated with the help of process maps and a description of each process.  Conclusions:  To work with  the  suggestions  given  and  to  follow  clear procedures  in  all  processes would  result in  a more  efficient  inventory management,  it would also present  a  solution  to  the problem regarding the planing mill being a bottle neck.Suggestions for further research: Review and map the information flow from demand to production start.

Abstract The meaning of this essay is to bring you a picture of a growing unnoticed society problem. The statistics talk for itself. The low number of men who report domestic violence, where they are the victims, shows that the society doesn?t have a good way of meeting this type of problem which is based both on structural and individual problems. The lack of science and the legislation are insufficient and discriminating because they are built on a picture where women are the victims and men are the perpetrators.

The aim of this study is to illuminate factors in nurses´ work, which can cause a state of exhaustion called burn out. The results indicate that work related mental illness is a lengthy process that gives rise to both physical and psychical problems. These problems might lead to a state of burn out. However, several authors prefer to use expressions like exhaust syndrome or exhaust depression as they are criticising the concept of burn out. The study is a literature analysis of 11 scientific articles that have been scrutinized using the criterions presented by Polit et al (2001).

Abstract The purpose of writing this thesis was to improve methods during requirements engineering phase. Usercentred system engineering has some problem areas, which are examined and verified to create a new guideline for developers. This guideline tends to make requirements engineering more effective and help developers create more concrete requirements. It is not uncommon that system development projects ends up with unsatisfied users or delay in deliveries. The reasons are different kinds of communication problems between users and developers during verification of requirements.

This master?s thesis deals with problems and opportunities when it comes to cooperation between compulsory schools, upper secondary schools, school libraries and public libraries on Gotland. The goal of this thesis is to investigate which ideas exist among public librarians, school librarians and headmasters when it comes to taking responsibility for the students? information literacy, basic library knowledge and passion for books. It also examines some of the problems they meet when trying to work together around these tasks.

Today, it is prescribed by law that authorities should cooperate, especially around vulnerable children. There is a need in Sweden of research about cooperation and the problems that can occur. Hence, this study seeks to examine which structural organizational conditions that affect cooperation in a few consultation groups around violence and sexual abuse against children in Kronobergs län. Another aim is to see which meaning these conditions have for a functioning cooperation. Eight interviews have been done to investigate how different actors felt about cooperation, in the consultation groups.

Habitat mapping was conducted in the main stem of River Vindelälven in the autumn of 2009 along the salmon distribution area. The aim was to estimate the quantity of potential reproduction areas, including spawning and juvenile rearing habitats. The mapping included 61 km of various stream sections along the river length of 269 km. The total area of stream habitats was estimated to 647 ha of which 396 ha (61%) were considered as either potential or optimal juvenile nursery habitats. The area of these two habitat classes were used to estimate the smolt production in the river by using electro fishing densities of juveniles (0+ per 100 m2).

The purpose of this study has been to examine the unit manager?s perspective on making Lex Sarah-notifications. The study has been carries out by six semi structured interviews with persons in leading positions of the elderly from three different municipalities. They were asked about different circumstances that affects the problems with Lex Sarah. The results indicates that the unit manager?s act on elder abuse from the complex mechanisms that exist within the organization.

The population over 65 years of age is increasing and health in elderly has been a subject of research for decades but voice function and vocal health has not been prioritized. The purpose of this study is to obtain reference value for the Swedish version of Voice Handicap Index (RHI) and the Throat Scale among people over 65 years of age and assess voice function and vocal health for this age group. The questions were as followed:1) What is the reference value of RHI for people over 65 years of age? 2) What is the reference value of the Throat Scale for people over 65 years of age? 3) Is there a correlation between a self-rated VA-scale on the perceived degree of voice problems, and the self-rated RHI-/Throat Scale result? 4) Does age, gender or previous profession matter for the self-perceived voice?In total 100 individuals participated in the study, 50 women and 50 men, between 65 and 92 years old. The reference value of RHI for people over 65 years of age was 13,4 points and the reference value for the Throat Scale was 7,7 points.