Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Background: How a young woman approaches an abortion and how she handles its emotional impact is influenced by many factors. Mixed emotions about terminating a pregnancy are common to women of all backgrounds and circumstances. Aim: To illuminate young women´s experiences of abortions. Method: The study wasbased on literature from online databases and printed materials and involved the analysis of ten articles and one thesis. Result: Women contemplating abortion experience mixed emotions before, during, and after an abortion.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

Our society has faced monumental changes and therefore our working life has changed as well. We are now in the twentieth first century and still our labor market is gender-segregated. Today networking is an important part of working life and one cannot emphasize enough the importance of having good connections in your network. Networking is now seen as an important tool when it comes to your career. In the past networking has been the men?s arena and it has almost been seen as a male institution.

Sit, Eat, Drink, Talk, Laugh ? Dining and Mixed Media, is an exploratory study of qualities in everyday life and challenges people to enjoy the qualities of mundanity. Seeking inspiration in ethnographic studies, field work was conducted in domestic settings, returning an extensive body of material to work from. The study challenges people to absorb the moment, reflect and enjoy, rather than pacing through a lifetime, with a constant focus on the future instead of the present. This work takes a starting point in food and dining as a social activity, where interactive sound and a reference to online social media is explored through two interventions.

Längs den skuggiga Hornsbruksgatan bryter en veckad volym upp den långa sträckan. En ny bergssida som definierar park och gata och serverar scener för medborgarinflytande på både gräs och betong. Med biblioteket som katalysator får den bortglömda delen av Hornstull ett välbehövligt komplement av både mångfacetterad verksamhetslokaler, kontor och större lägenheter. Med mer park i parken och mer stad längs gatan bygger Hornsbruksgatan vidare på områdets karaktär av experimentalitet ? ett urbant växelbruk..

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

Zoos currently aim at keeping animals in as natural habitats as possible, since they havegone from displaying exotic animals to working with conservation of endangered species.It is therefore more common that zoos keep groups composed of two or more species in thesame enclosure. The aim of this report is to study why and how different species are held atzoos. Species in the wild can interact in different degrees depending on season andresources. When species are held together at zoos the space can be more effectively used,the animals increase their activity and the visitors increase their learning. Mixed speciesenclosures involve more work and risks of injury.

Our society has faced monumental changes and therefore our working life has changed as well. We are now in the twentieth first century and still our labor market is gender-segregated. Today networking is an important part of working life and one cannot emphasize enough the importance of having good connections in your network. Networking is now seen as an important tool when it comes to your career. In the past networking has been the men?s arena and it has almost been seen as a male institution.

Mixed Martial Arts (MMA) är en kampsportsgren som blandar tekniker från diverse andrakampsporter och där utövaren växlar mellan brottning, så kallad grappling (brottning medlås), samt stående kamp. Sporten har tidigare mött på hårt motstånd och diskuterats en hel delbland annat i media, men dess popularitet har växt mycket det senaste decenniet. Många somidag väljer att börja träna kampsport väljer just MMA.Syftet med uppsatsen är att undersöka vad MMA fyller för funktion för dess utövare. Fokusligger i att undersöka hur stor påverkan MMA har i utövarens liv och hur man kopplar ihopMMA med sin egen identitet. Detta gör vi genom att med MMA-utövares egna berättelserexemplifiera hur detta kan ta sig till uttryck.Studien genomfördes med en kvalitativ undersökningsmetod och det empiriska materialet harsamlats in genom totalt fyra individuella intervjuer.

Using a symbolic interactionistic analytical approach, this essay aims to study the socialisation of young women?s sexuality in treatment institutions for young women. Through qualitative interviews with staff members at said institutions, concerning their views on young female sexuality, and how they discuss sexuality with the young women in the institutions, my aim was to identify the socialisation of young women?s sexuality. I have also investigated how the staff experiences their own sex as an important factor in conversations about sexuality with young women, as well as the possible effect sexually mixed or sexually segregated institutions exert upon conversations about sexuality.

The Swedish consumption of lamb a increasing, and today we yearly eat a kilo of lamb per person each year. As a consequence the Swedish degree of self production according to lamb is steadily decreasing, and is today about 39 %.Today Swedish Meats is now cooperating with the Swedish lamb breeders organisation to raise that percentage. At the same time the European Union presents a new agricultural reform, the MTR (Mid Term Review). The shape of this new reform is not yet fully known, but the general policy has been more or less outlined. The new reform is split into three propositions: the farm model, the regional model and the mixed model.

I the year of 2008 there were more than 60 000 purebred dogs newly registered in theSwedish Kennel Club. In addition there are a lot of mixed breed dogs and in the year of2006 it was estimated that there were over 700 000 dogs in Sweden. In today?s society it isnot unusual that people change their life situation by moving, getting a new job or startinga family. Because of this there is a risk of rehoming for dogs owned by these people.In Sweden dogs are among others rehomed by advertising or by rehoming organisations.

Tomato production is a common and important agricultural activity in Nicaragua. During the last decades tomato producers have suffered great yield losses due to begomoviruses (family Geminiviridae). The genome of begomoviruses generally consists of two circular ssDNA components, DNA-A and DNA-B. Tomato yellow leaf curl virus (TYLCV) is an example of a begomovirus with only one component. An approach to manage the virus epidemics has been to breed a cultivar with begomovirus resistance genes, which have been transferred from wild tomato.

Conjunctival swabs from 12 cats in a Swedish animal shelter were analyzed by real-time PCR for FHV-1, Mycoplasma felis and chlamydiae. The purpose of this study was to see whether and to what extent these agents can be detected and if they were detected from cats housed in quarantine or in the adoption department. Samples were first taken upon arrival at the quarantine and then a second sample was taken two weeks after moving to the adoption department, or upon presentation of signs of disease. The cats spent the quarantine period in two separate quarantines: five in a new quarantine (quarantine A) and seven in a room in the old shelter (quarantine B). The difference between these quarantines was that in B the cats were often mixed together ant the hygiene routines were not as good as in quarantine A.