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.

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.

This diploma work was performed at the department for radiation physics at the Health University in Linköping. Its aim was to develop a method to retrospectively quantify the absorbed dose in coral. Coral is a material which suites well as a retrospective dosimeter because when exposed to radioactivity its induced free radicals are stable in time. The number of radicals is proportional to the accumulated dose so the dose can be calculated by quantifying the radicals. Therefore, coral can tell us something about the past environment and also be used in dating purposes.A young, modern coral from the Red Sea was studied and also a fossil one which I was given from the Natural History Museum in Stockholm.

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.

Global catch fishery is said to been oppressed to its limit (Boyd & Schmittou, 1999), further implying aquaculture might be the only solution to the world demand for fishery products. The applied term aquaculture in this paper refers to the one used by NOAA (2008); breeding, rearing, and harvesting of plants and animals in all kind of water environments, including but not limited to ponds, rivers, lakes, and the ocean. According to Shamshak & Anderson (2008, p. 74) aquaculture has over the past 20 years been the fastest growing food sector with an average annual Growth rate of 8.7%. It further represents approximately 37 % (Shamshak & Anderson, 2008, p.

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.

The prevailing food and energy crisis of the world, due to the declining reserves of fossil energy and a never ending rise of consumption, forces us to look into new fields to supply our energy demand. The boom of bio energy is criticized, as food crops are used to provide biodiesel and ethanol and the volumes are ridiculously small to supply world demand. Algae are one of the world?s oldest life forms and exist in many different phyla, providing a great variety to choose from, for different purposes. Cultivating microalgae offer a way to produce energy at great volumes without competing with food production and at the same time the algae offer a way to use our expensive nutrients in a more efficient way, besides this the algae are carbon dioxide neutral since their carbon source can be supplied by the atmosphere and the additional energy required can be supplied by algal oil or other renewable sources.

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.

The effect of methyl jasmonate on resistance against the large pine weevil (Hylobius abietis) in Scots pine and Norway spruce seedlings. A field experiment was conducted in order to determine the dose-response effects of methyl jasmonate (MJ) on growth and defence to pine weevils in Scots pine (Pinus sylvestris) and Norway spruce (Picea abies) and to compare the effect of MJ between pine and spruce. In addition a complementary greenhouse experiment was conducted with the same aims as above and to determine the amount of resin ducts and their correlation to the feeding of pine weevils. The field experiment was conducted on a fresh clear cutting in Garpenberg, southern Dalarna in central Sweden. The experiment consisted of 30 blocks with three kinds of containerized seedlings: 2-year old spruce, small pine (before shoot elongation) and 1-year old pine (already shoot elongated). They were all exposed to 4 treatments 14 days prior to the experiment: control, 25 mM/L MJ, 50 mM/L MJ and 100 mM/L MJ. Data on weevil damage and seedling growth were collected after the first and the second growing season. The seedlings in the greenhouse experiment were of the same kind and were exposed to the same treatment as the ones in the field experiment.

AbstractThe purpose of this study was to see if there is a connection between smolt length from Brattfors salmon cultivation and temperature. Climate changes are expected to give a higher temperature that could result in a longer growing season for the fish.Cultivated smolt is today bigger than it was before, it is also bigger than the wild salmon. The growth season of salmonids depend on the water temperature, salmonids need 6-80C to grow. Water temperature has been surveyd since the late 50´s in Brattfors. The result shows that it?s now considerable more days per year with higher temperature.

This thesis intends to examine the role of the city, Dublin, in the Irish economic growth during the 1990s. It is a case study where Dublin is compared with current theories on post modern cities as growth machines and increasingly prominent actors in the global context. The study has an interdisciplinary approach but focuses on political science issues such as power distribution, global-local governance and local political organisation. It is a theory driven study that also intends to add aspects to the understanding of the cities of our time. I argue that Dublin has faced a lot of changes during the last decades in accordance with the post modern city.

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.

The overarching goal of this paper is to explain the intensive occurrence of partnerships ? regarded as a specific organizational structure ? in the formulation and implementation of Regional Growth Programs.By using theoretical concepts from new institutionalism, the paper tries to examine the explanatory capacity of this theory in the specific case of partnerships. The basis is a skeptical stance towards the conventional interpretation that views partnerships as rational organizational tools. Hence, the purpose of the paper is also to compare our own institutional explanation with the conventional.The paper finds that the occurrence of partnerships can be understood as the effect of an intensive institutional pressure. The government has, in what we regard as the institution for regional development, prescribed the partnership as a rational solution ? a rationalized myth - to the regional growth problem.

The prevailing urban migration is a worldwide process. This results in growing cities and a diminishing proportion of people living in the countryside. As the urbanization continues a large amount of the world?s population is expected to live in urban settlements of informal character by 2050. Green Belt has for many years been used to control urban growth and to secure the sustention of larger green areas around towns and cities.

Lifelong learning (LLL), a concept dating back to the 1920s, is much used both by the OECD, UNESCO and the EU. But while intergovernmental think-tanks and supranational organisations often use the term in a positive sense, many (not least scholars) are critical of the term. The critique either deals with the lack of a universal definition, that the implicit responsibility for LLL has shifted onto the individual, or that the meaning of the term has shifted from a humanistic one linked to the personal development and a better society to a neoliberal one that involves growth, competition, globalisation and human capital theory. This study is based on interviews with nine trade union representatives on their understandings of lifelong learning. The results showed that while LLL was positively viewed by most, there was virtually no communication vis-à-vis members on the topic, most trade unions have no policy regarding LLL, and responses from representatives were sometimes self-conflicting..