In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

ABSTRACTUniversity: Växjö University, school of social science, department of political scienceLevel: Bachelor?s thesis in political scienceTitle: SHIFTING BALANCE OF POWER? ? an analyze of the new EU-treaty?s consequences for the EC-court.Academic adviser: Associate professor Stefan HöjelidAuthor: Magnus NordahlThis study focuses on the increased role of the European Court of Justice through the establishment of a Constitution for Europe and its impact on the balance of power, both horizontal and vertical.To do this, the study takes its aims from the research problem, formulated as follows:Does the establishment of a constitution for Europe contribute to an increased role for the European Court of Justice and does it create a more legible horizontal and vertical division of power?To reach the relevant analyses and conclusions two precise questions are presented as well as an analytical model. The precise questions are:? Which are the relevant contributions for the balance of power from a perspective of juridification in the new EU-treaty?? What impacts do those contributions have on the so called ?European federalism??The theoretical perspective of this study is rooted in the concept of federalism with special emphasizes on constitution and sovereignty as well as a part about the process of juridification. Along with the presented analytical model consisting of a horizontal and vertical division of power, the empirical material is presented with focus on the new EU-treaty about a constitution for Europe and the European Court of Justice.

This essay concerns the issue of democracy and judicial review. The main focus is on the justification of both a positive and a negative attitude towards judicial review, and the values these justifications are based on. The analysis is made by textual analysis of four authors with different opinions of the subject matter: Robert Dahl and Jeremy Waldron who has a negative attitude towards judicial review, and Erwin Chemerinsky and Ronald Dworkin who are positive about it. In the analysis an analytic frame is used which consists of different dimensions and aspects of the problem of democracy and judicial review. The study shows that there are important differences in democratic values between a positive and a negative justification of judicial review.

SAMMANFATTNING Jag har skrivit om en hovsjukdom som drabbar hästar, den engelska benämningen är White line disease. Det finns inget korrekt namn på svenska, men vi kallar det för lamellrandsröta. Den engelska benämningen är den mest använda. Sjukdomen kom in i Sverige i slutet av 1980-talet, man tror att det var via importerade travhästar från USA. När den i slutet av 1990-talet fick fart i Sverige började den också att bli ett problem. Ambitionen är att få en inblick i vad lamellrandsröta är och vad den samlade kunskapen är idag bland fackfolk och praktiker. Godtyckligt har jag valt ut och ringt runt och intervjuat ett antal personer som har stött på detta problem, hovslagare, veterinärer och hästägare. All fakta som inhämtats har jag sammanställt, men det finns fortfarande många frågetecken att reda ut. Ett bekymmer är att expertisen har så varierande kunskap och syn på sjukdomen. Idag vet man att det är anaeroba (syreskyende) organismer som orsakar rötan.

The author?s common interest for healthy employees, brought reasonto study how line managers can manage and develop this withsupport from HR. Previous research highlights that knowledge ofhow health is promoted is missing. Line managers have a key role inworking with contributors´ health. The aim of the study is toinvestigate how managers are working for the well-being ofemployees and which aid dedicated to line managers from the HRfunction, and how support and the work with employees? health canbe developed.

Ett system utvecklades för företaget Monitor i Hudiksvall. Syftet var att skapaett system som kan kontrollera vilka funktioner ett program kan komma åtutifrån den licens som kunden har betalat för, i form av en licensfil. En analysav företagets befintliga licenshanteringssystem gjordes för att identifiera vilkaproblem som behöver lösas i det nya systemet. Arbetet har använt en agilmetod med små inkrementella leveranser och ständig kundkontakt. Eftersomsystemet fungerar som ett API och använder sig av nätverkskommunikationöver potentiellt osäkra nät, har kryptering av datatrafik med tekniken SSL/TLSanvänts.

Syftet med denna uppsats är att studera sektorn obetalt arbete. En stress kan  bildas av att det obetalda arbetet tar tid från andra åtaganden i livet. Lösningar som presenteras för att komma runt denna stress är ofta inriktade på individer. Då det hushållsnära obetalda arbetet oftast utförs av kvinnor och tar tid från det som annars skulle kunnat användas till förvärvsarbete skulle man kunna hävda att det råder en strukturell obalans i samhället. Här granskas om de individinriktade lösningarna för att skapa balans är med och bidrar till den strukturella obalansen.Teorin om work life balance granskas och även de förslag som teorin ger för att skapa en mer balanserad vardag.

This study was made to compare construction companies for gardens way to work with up following, with purpose to see if there was an efficient and not resource demanded system which gave much value. To achieve the purpose a case study was made. The delimitation for the case study was only to compare the work with up following on individual project. The delimitation on the companies in the study was from ten to sixty employees. That because to reach companies were it´s not the same person how calculates on tenders and than perform the projects. The study was delimitated to the west side of Skåne. T o be able to compare the companies and to find trends, an interviewguide was made and was used during the interviews with the companies.

Changes in the workplace have led to new ways of organizing and structuring organizations. Organizations? desire to increase competitiveness, efficiency and flexibility has resulted in new conditions in the field of human resources. The new conditions have also created new roles and changing responsibilities for those working within human resources.The purpose of this study was to investigate how the implementation of Ulrich's model for HR transformation can impact on the human resource departments managerial support to first-line managers in the municipality of Uppsala. Today the municipality of Uppsala organizes its human resources based on the Ulrich's model, which divides the work into the units service center, the expert unit and business partners.

This work has been made in cooperation with the municipality of Eslöv and the inventory area is a part of the deepening of the municipality plan of east Eslöv. The aim of the work is to test the principle of balance in the overall planning. Later in the detailed planning process a more detailed calculation is made and a suggestion of suitable measures for compensation is made. Then the method with green area factors can be used. The goal is to balance the negative influence on the environment from the planned impacts to gain a sustainable development of the city. The principle of balance means that the one responsible for the development also has to compensate for the negative impacts on nature and landscape that comes with the development.

Syftet med denna studie är att få mer kunskap om hur man kan använda kroppen i sångundervisning. Jag undersöker vad ett urval av sångpedagoger anser om förhållandet mellan röstorganet och resten av kroppen och hur de tillämpar det praktiskt i sin undervisning. Metoden jag använder mig av är en kvalitativ intervjuundersökning och resultatet visar bland annat att pedagogerna använder kroppen i sångundervisningen genom övningar med rörelser, olika muskelspänning och avslappning. Några av slutsatserna är att det är viktigt med balans mellan anspänning och avspänning, att använda rätt sorts muskler och rörelser samt att använda dessa på rätt sätt.The purpose of this study is to get more knowledge of how you can use the body in voice-training. I examine what a selection of singing-teachers think about the connection between the vocal organ and the body and how they use that knowledge in their teaching.

The purpose of the rebuild of Notnäs AB timber sorting line is to renew the existing drive and turning ends of the transport chain, which has become old. This means that Notnäs AB have problems to get new parts if the gearbox and chain are worn out. They also require that the rebuild should have a maintenance schedule for the new spare parts that will be used in the rebuild. Maintenance workers placed great emphasis on that in a rebuild it shall be a service-friendly design. The maintenance schedule used in Notnäs AB in the current situation is from Statoil and the report uses SKF formulas and recommendations in order to obtain a lubricating schedule.

Background: Since the coining of the phrase lean production by Womack, Jones and Roos in 1990, this mass production system of Japanese origin has been implemented in a multitude of organizations throughout the world, the results being predominantly positive from a financial point of view. The possibly negative effects of mass production on worker motivation have been discussed since quality of work life became an important political issue in Sweden in the 1970?s. As the popularity of lean service is now increasing, there are still unresolved issues regarding the transferability of a mass production system to the service industry, particularly with regards to the motivation of service employees.Purpose: The purpose of our thesis is to study the lean system of a Swedish bank, SEB Way, from a management- as well as an employee perspective in order to describe how lean may affect the work motivation of service employees.Research procedure: The study is empirically based on observations and interviews on multiple hierarchical levels at SEB. We have conducted a total of 13 interviews with front line employees at SEB, with the central SEB Way team as well as two external lean specialists.Results: The study indicates that SEB Way has little direct influence on the intrinsic work motivation of the SEB front line employees, as work motivation was present prior to the implementation of lean.

The aim of   the study has been to examine the duality that I seemed to find in Karin   Broos works, primarily on the basis of her renditions of nature. The   objective is to study the duality on various plans and to examine which   traces of Intertextuality that may exist.In the study of the duality   I have taken note of how nature is presented in terms of style and form, as   well as that I have seeked cultural references pictorial and symbolic. I have   also examined the images with reference to Intertextuality. The following   questions has been applied during the work:  How is nature produced in the paintings?  What place occupies nature in relation to the people, in the works?  What is being communicated by nature's participation in the works?As a method, and as a   tool for analysis and interpretation of selected works, I have chosen to use   Panofskys iconological interpretative method. As a guide to seek relations of   intertextuality the theories of  Julia   Kristeva has been useful, which  includes thoughts  that new images are created or re-created   in relation to other images all the time and in new contexts.As a result of the   study I have found some kind of expression of balance, though it did not   seemed to look that way from the beginning.

Att använda Building information model (BIM) innebär att man bygger upp en komplett 3D-modell varifrån man genererar ritningar genom att göra en önskad genomskärning i modellen. Detta medför att om en revidering behöver göras i modellen så ger det utslag i samtliga utplockade ritningar, vilket innebär mindre jobb med tidsbesparing som följd.För att skapa en 4D-modell krävs att man importerar en 3D-modell och en tidplan till ett 4D-modelleringsprogram. Masshantering med data för schakt- och fyllnadsmassor kan användas till förbättringar av tid- och resurshantering med en exaktare 4D-modell som följd.4D ger stora kommunikationsmässiga fördelar vid byggmöten då samtliga deltagare på ett enklare sätt kan styra hur projektet ska planeras för att hålla rätt kvalité och levereras i rätt tid.Inom anläggningsprojekt framställs plan, profil- och tvärsektionsritningar tillsammans med data för masshantering från 3D-modellen. BIM för anläggningsprojekt är inte lika omfattande som BIM för byggprojektering då möjligheterna med t.ex. 4D - visuell produktionsplanering inte nyttjas.