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.

Absenteeism due to sickness has increased during the last few years and has become a serious problem of society in Sweden. Among the sick-listed there is a group that apart from being sick are also unemployed.The aim of this paper was to study if and how the unemployed seek employment when they are sick-listed. Central questions have been if the unemployed seek employment while they are sick-listed? To what extent do they seek employment? Which methods do they use and what demands do they make of their prospective jobs?The survey was based on a quantitative method and the answers that 100 unemployed sick-listed in the northwest of Skåne, Sweden gave to questionnaires. The result was analysed using a bivariate analysis in order to find patterns or obvious differences.The result showed that more than half (60 percent) of the people in the survey group used up to an hour or more per week to search for or apply for work.

As we all know Sweden as a country, appears to be homogenus. At the middle of 1960?s the emigrants from ancient Jugslavia came to Sweden as an workforce. At that time it was the majority of the emigrants from ancient Jugoslavia that established their lifes in Sweden. The second period for the emigrants from ancient Jugolsavia was at the biginning of 1990?s because of the civil war in Bosnia and Herzegovina.

Several studies indicate that Swedish men consume more meat than women, more frequently appear in advertisements for meat and more often than women handle the grilling of meat. Production of meat is one of the largest contributors to greenhouse-gas emissions and thereby poses a challenge for ecological sustainability. Several Swedish politicians and authorities have argued that reduced meat consumption is necessary to prevent continued global climate change. To understand and change consumption patterns we need to understand the consumer. This essay uses textual analysis to examine how Swedish men through text and images in three cookbooks use preparation and consumption of meat to construct different masculinities.

The economic prerequisite to many farmers in Sweden after the EU membership and the new agriculture policy has generated large demands on the farm management. Until year 2004 you got a grant based on what you had produced and not on consumer demand. In 2005 a new economic aid (Mid Term Revue) was introduced and the conditions has changed again. Due to this I have chosen to do a cost-benefit analysis on a case, to investigate if the present production is sustainable in the future. My conclusion is that the profitability is acceptable even if the farm has a high debt. But to make the production more profitable the products produced should be refined as much as possible at the farm, to get maximum economic return.

This is a study in how astronomy has been taught and is being taught in Swedish schools from 1905 to this date with an emphasis on the latest 30 years. It concerns the regulations and methodical recommendations/curricula for Swedish junior high school/Swedish Comprehensive school for the years 1905, 1933, 1955, 1958, 1962, 1969, 1980 and 1994. The matter of integrating astronomy with other subjects and different methodical approaches is also considered. The problem with textbooks written only for one subject when the teacher tries to integrate subjects is emphasised.Physics textbook analysis shows that astronomy teaching has over the years developed, from being based on observations, to become more and more theoretical. It also shows that the amount of practical exercises has been fairly constant in physics textbooks during the seventies end eighties but now in the nineties varies a lot from textbook to textbook. The amount of liberty the textbook gives the pupil in finding knowledge and answers himself in the practical parts of astronomy was at its lowest during the seventies.

Williams, E. 2003 Radiologic sign of lung oedema in the dog and cat. To determine if the descriptions of lung oedema in the literature accurately describe the presence and frequency of radiologic signs, thoracic radiographs of 55 dogs with mitral regurgitation due to endocardiosis (ME), 46 dogs with dilated cardiomyopathy (DCM), 9 dogs with hunting oedema, and 20 cats with hypertrophic cardiomyopathy (HCM) were analysed. The location, type (diffuse or patchy, without or with air bronchograms) and presence of pleural oedema, bronchial wall thickening, widened pulmonary veins, and heart enlargement with subjectively and by the VHS measurement, were determined, and analysed by chi squared test with respect to disease. The dogs nearly always had diffuse oedema, whereas 35% of the cats had a patchy pattern, which agreed with the literature. The common occurrence of cranioventral and caudioventral oedema in heart failure was not described.

This study is an attempt to examine how hospital libraries should develop its activities towards their target groups in time of reductions. The method was a case study of the hospital libraries in Uddevalla and Trollhättan. An opinion poll was carried out among a selection of hospital staff, patients, medical researchers and students. In addition a patient group at some wards was observed. The libraries in the study produce an annual report, which presents a proposal for developments.

The aim of this study is to fill the gap in mathematics education research concerning the relationship between identity and positioning in mathematical collaboration in groups. This study elaborates on the relationship between how pupils see themselves as math students in sixth grade, how they show their identities as math students, in contrast to how they position themselves reflexively in group collaboration while engaging in mathematical problem solving. The theoretical concepts linked to this study are discourse, identity and positioning. Discourse is used to describe and form the setting and context of the study. Identity is seen as a transient and elusive concept formed by the students own perceptions of self through narratives.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

Northeast Stockholm is a region developing fast. There is already a great need for new transport solutions for the people commuting to the city, since long queues slow down car traffic and the local railway, Roslagsbanan, needs to be upgraded to attract more travelers. The competitive advantage of rail?traffic over the car when it comes to greenhouse gases and air pollutants is another reason to develop Roslagsbanan.This report investigates the differences between car and train to create a basis for a proposed expansion of Roslagsbanan. Once the proposal is presented, costs, emissions reductions and public benefits are analyzed.

Metod/Method: Semistrukturerade intervjuer har genomförts med kommunchefen, personalchefen, fyra medarbetare och en facklig representant i Sala kommun. Materialet från intervjuerna analyserades sedan bland annat med hjälp av två av Morgans organisationsmetaforer, Kotters 8 steg, agil projektledning och Derbys tidigare forskning inom området./ Semi-structured interviews have been conducted with the local head of government, the human resource manager, four employees and a union member in Sala kommun. The material from the interviews was then analyzed with help from Morgans organizational metaphors, Kotters 8 step, agile project management and Derbys earlier research on the area. Slutsatser/Results: En organisationsförändring enligt agil projektledning innebar att de teoretiska rekommendationerna för hur en organisationsförändring ska genomföras följdes. Att personalen gjordes delaktig i förändringen gjorde att motståndet mot organisationsförändringen kunde minimeras vilket var den största fördelen.

The bicycle is an individual means of transport. Many people prefer to cycle over short distances and in congested areas rather than take travel by car or public transport. This is a study of the use of bicycle as an option for commuting to work. It is a comparison between three cities: Stockholm, Copenhagen and London. The comparison is focused on solutions that benefit commuter cyclist and performed by studying cycle policies and other related documents.

The globalization today has led to increased global competition. As companies seek out foreign markets in order to internationalize their operations, it is common that they encounter many cultural problems. Bribery and corruption is a common problem in international trade. Corruption is strongly linked to the national culture which means that corruption is accepted in differing degrees within different nations. This can be a problem when companies establish their operations in foreign markets.The purpose of this essay is to examine and analyze how companies act in a corrupt market without participating in corrupt activities.The authors have performed both a qualitative and a quantitative study.

This paper describes the rules of the Swedish unemployment insurance as regards the demands on the individual, the obligation posed on the individual based on these demands and the considerations taken by the law regarding the specific situation and personal circumstances of the individual. Special attention is paid to the demand to be available to the labour market and what is considered suitable employment from the viewpoint of geographical mobility. This paper treats ?Arbetslinjen? (Everyone able to work, thereby contributing to his/her own and others' support, shall have the opportunity to do so.), and the amendments of ALF, the law (1997:238) about unemployment insurance, that became active between 1/1 2007 and 1/1 2008, since many alterations were introduced in this period.The result illustrates the demands posed on the individual for him/her to be entitled to unemployment benefit, and the far-reaching demands posed on the unemployed for him/her to be considered available to the labour market from the viewpoint of geographical mobility. The result also shows some of the specific situations and personal circumstances of the individual taken into consideration, but since the amendments are as recent as 1.5 years, the list can not be considered complete, as practice is limited in this field.This paper also treats the Official Employment Agency's monitoring function of the unemployed's willingness to work, and the effect of the regulations not being followed as strictly as per the letter of the law by the Employment Agency officers, leading to insecurity regarding the rights of the individual..