Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

The essay initially intends to find adequate models to describe and forecast monthly data for the Swedish Consumer Price Index sub group Clothes and Shoes 1986-2005. The time series observations during 2006 are considered ?out of sample period? which is used to evaluate the forecasts. The purpose is to perform time series decomposition and to investigate and analyzethe seasonal pattern. The Box-Jenkins approach is used to find adequate ARIMA models.

Food-poisoning is a major health problem and an estimated half a million Swedes are food-poisoned annually, with acute gastroenteritis as a consequence. One of the major causes of contaminated foods is related to food- and waterborne viruses. To be able to trace back the source of contaminant, the method of detecting viruses must be specific and sensitive. No standardized method for detecting foods for sapovirus exists today. The aim of the work described in this bachelor thesis is to implement and opti-mize a real-time RT-PCR method for the detection of all genogroups of human sapovirus in foods.

This thesis gives an introduction to securitization in general and the tranching of collateralized debt obligations in particular. It does this by using a firm-value model to simulate the underlying portfolio via monte-carlo simulations.The simulations in turn give a loss-distribution from which the various tranchings of the CDO?s are derived. To get an understanding of the influence of different variables involved in the tranching the simulations are repeated several times where the portfolio variables are changed to generate different tranchings. This to give a understanding of the influence different variables have on the tranching and consequently risks involved in CDO?s in particular but also general risks and problems of securitizations..

Energy supply in Sweden year 2011 amounted to 577 TWh. The final energy consumption for industrial, residential and service was 379 TWh. Sweden has energy policy goals to reduce energy use in buildings. One of these goals is to reduce the energy use by 20 % in 2020 compared to the year 1995. An important step to achieve this goal is to target energy efficiency measures in existing buildings.

Abstract Mona Sahlin's dishwasher decides the election! Maybe. How journalism portraits politics is at least not fully objective with focus on societal matters. There is also a change over time indicating an up-going trend of less objective journalism. Other results of this case study indicates that politicians are more inclined to participate in journalism than before and that politics presented as scandal is increasing.The aim of this study is to investigate objectivity in political journalism over time. Using the quantitative content-analyses the study encoded 600 journalistic articles subjecting politics in the Swedish society.

In this essay the authors have searched to get an understanding of howthe situation where for a person being handicapped and of sámi heritage in Swedenduring the 1800´s to the beginning of 1900´s. In this qualitative study, church booksand local governmental records from the time has been the sources for data. Findingsregarding sámi and disability first of all shows that the sámi didn´t produce any ownwritten records, this means we had to use records produced by Swedish authorities.These are the only records available from the time. Records that gave us theauthorities point of view. When working with historical documents it is the contextwere they were produced in and their implied readership that is of great importance.Using this method gives the possibility to tell the story by the perspective of theexposed, in our case sámi people with disabilities.

In early January 2010 the authors participated in a meeting with the chief engineer for a company in which a central part is manufacturing of printed circuit boards (PCB). At this meeting it emerged that the machinery and production methods have changed substantially since the early 1990's. The spreadsheet for preliminary production time calculations by the company is today based on conditions from almost 20 years ago. The company has over the years been trying to adjust the spreadsheet template. The result of these adjustments has filled it with historical residue, something which makes the template difficult and time consuming when the primary user tries to handle it.The purpose of this study was to help the company increase its accuracy in the representation of the production times for the different PCB-based products by developing a new costing model based on an already existing but inadequate spreadsheet template. The company also expressed the wish that the new costing model would be less time consuming to work with.The methods used to achieve the goal are interviewing, participatory observations and meetings with relevant persons. The data obtained were analyzed using the theory on PCB production and visualization of data.

Author: Jonathan Wanér HedbergTitle: Angående Individualismen ? Facebook: Individualistens KollektivYear: 2014/2015Abstract: This essay seeks to understand how the expression of individualism can be seen in different ways in people?s use of the social network Facebook. Ten interviews with Facebook users have been performed. The analysis of these has been able to illustrate how Facebook users through Erving Goffman´s impression management prepares and presents their individualism to a collective, i. e.

Demand has become increasingly difficult to forecast in today?s volatile markets. Being able to produce towards real demand is becoming vital for companies, since inventories of finished goods are expensive to maintain and because miscalculated products tie up capital that in the end is never repaid. More and more companies are using postponement strategies to delay the process of producing until real demand has become known. Tooling Support Halmstad is a company within the manufacturing industry, which has become aware of the benefits with postponement strategies for parts of their production.

The purpose of this study is to give a description of how six pedagogues in the third and fourth grade teaches mathematics and which working methods they use. When using the term working methods it is implied that it can for example be outdoors pedagogic, laboratory material, problem solutions et cetera. This material can both be an everyday material or a pedagogical material. The research was carried through by interviews and observations. Six pedagogues were interviewed in two different districts.

The aim of this study has been to make clear the conception of ?The Garden City?, and also to investigate why and how the garden city has come to be a more frequent and attractive form of settlement in our Swedish community. The essay is supported by a literature study about the garden city from its beginning (1890?s) to present time. To make a distinct explanation of the garden cities progress over time, I have studied the idea behind two garden cities of today, Tullinge and Vistabergs garden city.

This rapport contains an examination of the energy consumption of a kindergarten, which areas that have the largest impact on the energy consumption and what can be done to reduce those areas in ways that are relatively easy and profitable. It is also analyzed if it is possible to reduce the energy consumption from today?s consumption to a consumption that fulfils the demands placed on low energy houses by FEBY.The focus has been on reducing the energy consumption of the areas ventilation, heating system and hot water system, since those seemed to be the easiest ones to affect and since the building is quite recently built.There are different kinds of ventilation systems, at the moment the building have a CAV-system, which means that the ventilation is too high during large parts of the day. There are different ways to manage the ventilation system, for example presence detection, humidity sensors, CO2 sensors, temperature sensors and season adjustment. Many of those are in the end dependent on CO2 sensors to guarantee a good indoor climate, therefore the focus have been placed on this system.

Öland?s Business Office is on the verge of developing a strategy for the island?s future tourism. Before any work with developing Öland can be carried out, it is essential to gain an understanding of how the place is perceived today.The purpose of this essay is to study the island?s current image and make recommendations for how the place brand could be developed.The methods used are literature studies and qualitative group interviews. The participants have been inhabitants of Öland and returning visitors from the Kalmar region.

Enterprise learning is a pedagogic concept that implies that the students, in correlation with development of theoretical, subject specific knowledge, also develops enterprise competences that will be useful in their everyday life and on the labour market. Enterprise learning has grown over the last ten years, as well in school practicing as within research. In the mathematics subject, a strong educational tradition has delayed the introduction of enterprise learning. At the examined school, enterprise mathematics has been introduced during the spring term of 2010. This examination focuses on which of the enterprise competences that are developed and how they are developed.