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 examine if the school's democracy project is successful. The objective is examined in relation to two specific questions. The first question is whether students, after completing their studies in civics A, understand the relationship between the concepts of human rights and democracy. The second is if the students understood the concepts of practical significance and impact on society and the individual. Variation theory comes from the phenomenographic theories and is central to this work. The approach to learning, in this essay, is a change in how a person experiences, understands or perceives a phenomenon. Variation theory focuses on a learning object and contextualization sees as crucial to how the individual perceives the object.The study is based on a quantitative research method in the form of a survey at a secondary school. A number of students may respond to valuation questions about how they perceive democracy and human rights in practical situations. The results are related to curriculum goals.The results of the study is not positive in relation to curriculum objectives, where many students respond negatively to questions..

Rapporten handlar om rörelsehindrades studie- och yrkesval och deras erfarenheter av studie- och yrkesvägledningen under studieåren. Undersökningens syfte är att visa på om respondenterna utsatts för ?cooling down? av sina studie- och yrkesvägledare. Den har genomförts medelst nio intervjuer med unga rörelsehindrade personer. Intervjuerna har analyserats med två kvalitativa analysmetoder, meningskoncentrering och dikotomi.

The purpose of this thesis was to study how preschool teachers interpret the values of the preschool curriculum that relates to culture and how the teachers describe how they work with these values in their professional practice. The study is based on social constructive and discourse analytic perspectives. I have studied how preschool teachers construct the concept of culture and the values of the preschool curriculum through a specific way to describe this. A specific way to talk about something is called a discourse. In other words I have studied preschool teachers expressed discourses about culture and their professional practice with the values of the preschool curriculum.To study this, I've done interviews with four preschool teachers.

Under lång tid har svenska kommuner, län och landsting samarbetat med sina motsvarigheter på andra sidan Östersjön. I den här uppsatsen ligger fokus på ett av dessa samarbeten: det mellan Jönköpings län och Alytus län i Litauen. Mellan åren 1999 ? 2003 pågick ett projekt som kallades "Regional Development Plans in Lithuania". Projektet syftade till att hjälpa Alytus med att först skapa en regional utvecklingsplan och sedan att försöka implementera denna.

This two years master?s thesis is a review and exploration of the Swedish debate concerning children?s literature from the 19th century to the present, as well as the evaluation and analysis of four adaptations of the tale Red Riding Hood. The aims are to identify how ideas and values regarding the role of children?s literature in society have developed over time and to contribute with a knowledge base for continued reflection and discussion on the subject of children?s reading and mediation of children?s literature in public libraries.The theory and method used in the thesis, is primarily based on the discourse analysis of Michel Foucault. I have identified four main discourses: the educational discourse, the liberation discourse, the politicized dis- course and the popular discourse.

In the essay, the balance between being an educator and a mother of a child with autism is explored in respect to how the roles might influence the actions of a pre-school teacher. Writing is used as a method of reflection, it gives the teacher a chance to take a step back and view her practical experiences from a novel perspective; conclusions are recounted throughout the teachers narrative. The essay is based on the following questions; which problems might arise in the meeting with parents such as Adams where there is a suspicion of autism for the child? Which advantages/disadvantages might the teacher?s personal experience of autism have for the role as educator? How would the dual roles as educator and mother of an autistic child best be balanced in the future?The essay highlights special educational and parent perspectives on the matter of autism. Professor of pedagogy Claes Nilholm, specializes in special needs education.

This essay deals with the rationale and aims for doing cultural or aesthetic activities and projects in schools, and gives special focus to a specific group of students, attending schools provided at special residential homes for young people (sa?rskilda ungdomshem). These homes receive young people with psychosocial and substance misuse problems and who show tendencies towards criminal behavior. The essay investigates how working with a cultural project in schools at these residential homes is justified and also elucidates how this specific group of students and their problems are constructed in the documents surrounding the project. The essay will further ponder over possible educational and pedagogical consequences of these constructions.The investigation has its theoretical frame work in curriculum theory.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

The potential of information technology as a means to invigorate democratic practise is constantly under discussion. Regardless of the differing opinions as to the most suitable way to utilise IT, there are certain democratic core values that have to be considered. One of these is freedom of information, defined by us as the right of every citizen to seek, obtain and express information. The aim of this study is to explore whether the use of IT as a means to enhance democracy can strengthen the citizens right to freedom of information. As an instrument for analysis we use an article by Jan van Dijk, professor of communication science.

The aim of this study is to describe and examine the characteristics of inclusion of children with disabilities in the kinder garden and primary school in Belarus. The data in this study were collected through interviews with special teachers and staff at the Developing and Rehabilitation center. The interviews were supported by child-observations and a literature study. Staying in boarding schools prevents handicap students from integrating with the society as well as getting social experience. Integrated education demands the combination of two regularities: education of children with normal development and special education of children with psycho-physiological problems.

Background: For an individual a surgery may involve strains and risks. Many patients experience a loss of its own identity and often an inability to control the situation while going through a surgical operation. Fear of pain or to not wake up from the anesthetic or that the surgery will fail are worrying factors that some people experiences. Purpose: The purpose was to describe patients? perceptions of preoperative information in connection to elective surgeries.

The landscape can be something that you rest your eyes on, something that goes quickly past outside the windscreen or the place for the daily work. To me, landscape is everything around us ? the city, the field and the forest. But what is landscape for you? What does the idea of the landscape stand for? How does our view of the landscape become influenced of the place where we grow up? And the differences between peoples different views of the landscape ? what does they depend on? My point of the view for this paper is that the landscape ideals mostly depend on the landscape where you grow up and that it depends less on the differences between the individuals. As a landscape architect the idea of the landscape is the essential. The more we learn, the more we realize how complex it is, but deep down we always have our own experiences and memories and that shapes our personalities.

Background: In Sweden approximately 37 000 individuals are affected by myocardial infarction every year. It is important after an infarction to investigate and make preventive changes of lifestyle to prevent another event. Patients have different conditions on how to manage a myocardial infarction and the new life situation they are put in. Through Kim?s domains men?s experiences after a myocardial infarction are separated.

Over 80% of Sweden's population lives in urban areas, and half of the country's forest visits will thus be in urban woodlands. Social values ??- how the individual experiences the forest, and the impact of the forest visits on individual health and well-being, are pointing to the importance of managing the urban woodlands.When there comes to the cultivation of the urban woodlands there are usually many opinions to consider.This study aims to investigate the various opinions on the use and forestry in an urban recreation area in ??the City of Trollhättan. The study addresses both general and in four cases specific suggestions on management methods.Data was obtained from both quantitative and qualitative study through survey, interviews and discussions with the users of the recreation area.Trollhättan's goal with the recreation area is to make it accessible to local residents. The users are mainly influenced by the accessibility therefore clearings and thinnings are appreciated.