Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

This study investigated a local aspect of theSwedish elementary school modernization process between the years 1871-1882.Previous studies have been drawn from the school inspectors own reports andshow that the schoolboards housed a negative and resentful attitude towardsreforms and the school inspectors often felt that the parish priests were moreinclined to changes than the schoolboards themselves.  Other research on elementary schoolmodernization has stressed the matching grants as a major cause of developmentand further establishment. In this study, however, a schoolboards own notes inthe form of meeting protocols during an eleven year period as well as a letterby a priest Erik Lundberg, Redogörelseför skolhusfrågan i Tierp dated 6 October 1880 were analyzed to see if theprevious explanation of school modernization, in particular with regard to thereluctance to change by the schoolboards goes to demonstrate and confirm. Theresults of this study have shown that even if the schoolboards do notimmediately follow the school inspectors instructions, it seems not primarilybeen due to resentment. Reforms within the school world are well known forbeing time-consuming but for the current period, as this study concerns andwithin this specific parish there were conflicts of interest which are notshown when only the inspector?s accounts and reports are examined.

During the last Century a tremendously technical advancement has taken place and brought a change in society, which has affected workplaces in a monumental way. Many heavily and moveable physical working tasks at the work placement have been replaced with much easier and sedentary tasks.Two of the major reasons for sick absence in Sweden are illness in the locomotive organs and pain, which can be treated and prevented with physical activity on a large scale. Many employers offer their employees? subsidized exercise cards, which can be used during their free time. A health care exercise hour is one benefit that employers can offer their employees and normally takes place once a week during fully paid working time.

Abstract The people of Colombia suffer from a deep spiral of internal conflicts and unstable social conditions. The aim of this study is to highlight inequality in Colombia by applying Charles Tilly?s theory of durable inequality through categorical pairs. A qualitative method is applied in order to gain deeper insight to inequality in Colombia. The essay examines the phenomenon by completing a content analysis.

This project aims at investigating if the use of UML as a support to small-scale development ofan embedded system is relevant. The investigation is conducted by using UML during the initialphase of the development ofTelfafill, a filling machine by the company ?Telfafill AB?. The aimof the development of Telfafill is to separate the user interface from the control unit. In additionto this main objective, Telfafill AB would like possible changes to, and additions of,functionality of the filling machine to be investigated.Within the boundaries of this project, the development of Telfafill reached a full requirementspecification of the proposed system, and contact was made with potential external developers.No prototype construction had been started when the project ended.

The purpose of this study has been to examine reading habits and the use of the library by pre­school teachers in a mainly multicultural community, and also explore to what extent activities in the local library are aimed at preschoolers.The study used a sociocultural approach based on Vygotsky?s theories of learning and development and Söderbergh?s theory of early childhood language development, and was carried out during the summer 2009. The methodology used was both quantitative and qualitative, with a combination of questionnaires and interviews. Questionnaires were sent out to each section of the municipal pre­schools within the catchments area of the local public library in a multicultural suburb of Uppsala. Three short interviews were carried out with staff at the local and main library branches, as well as library staff at the County Council.The results show that, although preschool teachers find reading important in their work, many teachers read spontaneously and/or sporadically.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

Denna studies syfte var att undersöka svenska expatriaters erfarenheter kring fram-gångsfaktorer som leder till att lyckas med utstationeringen. Studien fokuserade på framgångsfaktorerna expatriatens personlighet och organisationens agerande.Studien har utgått från Briscoe, Schuler & Claus (2009) definition att en lyckad expat- riat ska ha fullföljt uppdraget, haft en bra kulturell anpassning samt varit effektiv på ar- betet. Vidare är studiens teori uppdelad i två delar; expatriatens personlighet och organi- sationens agerande. Expatriatens personlighet undersöktes genom Big Five, eller fem- faktormodellen över personlighet. Organisationens agerande har baserats på tidigare forskning samt litteratur vilka har belyst rekryteringsprocessen, innan, under och efter uppdraget.Kvalitativa intervjuer valdes som metod för studien.

Bakgrund: ADA:s Nutritionsbehandlingsprocess (NCPM) är en modell som beskriver dietistens arbetsprocess ? nutritionsbehandlingsprocessen. Den har utarbetats av ADA (the American Dietetic Association) i syfte att effektivisera och evidensbasera dietistens arbetsprocess för att på så sätt höja dietistyrkets status, stimulera forskningsinsatser inom nutritionsområdet och säkerställa effekten och patientnyttan av den kliniska dietistens arbete. Föreliggande arbete ingår som ett led i implementeringen av ADA:s Nutritionsbehandlingsprocess (NCPM) vid ett svenskt universitetssjukhus.Syfte: Att ta fram ett journalgranskningsinstrument för granskning av dietistjournaler, samt att med detta instrument kartlägga nutritionsbehandlingsprocessen vid sjukhusets dietistklinik och hur denna journalfördes innan ADA:s Nutritionsbehandlingsprocess implementerades.Metod och material: Ett journalgranskningsinstrument med tillhörande granskningsanvisningar utformades med utgångspunkt från de fyra stegen i ADA:s Nutritionsbehandlingsprocess. Frågorna validerades och inter- respektive intrabedömarreliabilitetstestades.

This essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.

The Bovine respiratory syncytial virus (BRSV) causes bronchiolitis and interstitial pneumonia, predominantly in calves, and is a major cause of bovine respiratory disease worldwide. In humans, BRSV is paralleled by the closely related Human respiratory syncytial virus (HRSV), an important cause of respiratory disease, most severe in infants.The clinical signs and pathology during RSV infection is caused, not only by the direct effects of viral replication, but also by the response of the host immune system. The immunopathology of RSV has long obfuscated our understanding of the disease, and development of effective treatment and vaccines will be very difficult until greater knowledge is gained.One of the components of the immune system that has come into focus in RSV research the last few years, is the Toll-like receptor 4 (TLR4). The TLR4 receptor is well known as the receptor that binds lipopolysaccaride (LPS), and initiates the host response to bacterial infection. Recently, it has been shown that the fusion protein of RSV also interacts with, and up-regulates the expression of, the TLR4 receptor.

The main purpose of this thesis has been to address the problem connected with conservation ofspecific objects in historic buildings that have a protected building status. The immaterial demandsand environmental concerns of a place of cultural significance are discussed as opposed to the welladaptedsetting of a museum, with regard to long-term preservation. In an authentic interior of acertain era, large-scale individual treatments of the objects that define it and regulations forconservation-related reasons, may not be considered a worth-while effort, as it is often the integrityof the environment as a whole that has been declared as significant. To investigate the relationshipbetween object and its context, a case study has been conducted by examination of the propertycalled ?Curmans villor?, located in the seaside community called Lysekil.

Forskning har visat att barns olika lärstilar inte tillgodoses fullt ut i dagens skolor. Den traditionella undervisningsformen där eleverna sitter stilla på sina platser och lärarenöverför kunskap till eleverna tycks vara det rådande exemplet i skolan än idag. Ändå visar forskning att drama som undervisningsmetod har för-mågan att fånga upp elevernas intresse, öka deras självförtroende och få dem att lättare lära och minnas genom att de får erfara med kroppen och sina sinnen. Syftet med studien är att, via en kvalitativ ansats, undersöka hur drama användes i undervisningen och vilken effekt drama hade på elevernas inlärning och utveckling. Därför utfördes deltagande lektionsobservationer och semistrukturerade intervjuer med utvalda pedagoger.

Companies become more and more aware of the added values of the packaging. A well chosen and developed packaging can reduce the costs for the companies through reduced costs for transports, reduced quantity of waste and discards and increased goodwill for example. The companies? costs for salaries can also be reduced due to the increased packaging handling efficiency and the reduced costs for sick leave, reduced work capacity and rehabilitation etc. that can arise when handling poorly developed products and packaging.

Problems: How is the purpose of the swedish limited liability company to increase the wealth of its shareholders given in swedish corporate law? Based on which legal and economical grounds has this regulation been made? Which problems may occur when the purpose of the company is to maximize the wealth of its shareholders? Which strategies can be used to prevent the problems that may occur? Should the purpose of the company be to maximize the wealth of its shareholders? Purpose: The purpose of this thesis is to evaluate whether a limited liability company primarily shall aim at maximizing the wealth of its shareholders or not. Delimitations: This thesis only attend swedish limited liability companies. It also only treat swedish corporate law de lege lata. The thesis focus on larger commercial companies which shares are widely spread.