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.

I den här studien tillfrågas föräldrar till elever i årskurs 6-9 hur de upplever portfoliometodiken på deras barns skola. Syftet är att öka kunskapen om hur föräldrar kan uppleva portfoliometodiken och därigenom förhoppningsvis kunna bidra till en förädling av metoden på sikt. Studien är genomförd i form av en enkätundersökning på en skola där man använder portfolion som pedagogiskt redskap sedan 2004. Resultatet visar att föräldrarna i huvudsak är positiva till portfoliometodiken. Majoriteten svarar att de tittar i sitt barns portfolio ungefär en gång per termin i samband med utvecklingssamtalet.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

This paper aims to investigate the systematic risk exposure of Swedish hedge funds using a modified Fung & Hsieh (2004) asset-based style factor model. The results show that the average Swedish equity hedge fund and fund of funds had a significant positive exposure to the equity market portfolio and the spread between small cap and large cap stocks (SMB) during the sample period. This is consistent with our a priori expectations and previous international studies. We do not find the expected systematic fixed-income related risk exposure for the fixed-income hedge funds and fund of funds in the sample. The empirical material used in this study is taken from a publicly available fund database maintained by the Swedish Financial Supervisory Authority (Finansinspektionen).

Denna studie berör hur man skapar en användbar och säker webbutik och onlineportfolio för en konstnär eller fotograf. Tanken är att sälja in deras konstverk med en app som använder Augmented Reality genom att visa hur tavlan ser ut på väggen med en smartphonekamera. Studiens fokus ligger på användbarhet och design i webbutiker för att öka kundförtroendet, interaktion med tilltalande användarupplevelse samt för att sälja in tavlorna. Efter att ha studerat användbarhet, kundcentrerad webbdesign och designteorier för framtagandet av interaktiva system, togs skisser av både webbutik och prototyp till app fram. Prototypen testades i samband med semi-strukturerade intervjuer.

Syftet med utvecklingsarbetet var att undersöka om det med sagans hjälp gick att utveckla elevernas värdegrund rörande vänskap samt att stimulera deras fantasi och kreativitet. Vi genomförde utvecklingsarbetet i två femteklasser i Bodens kommun, i samband med den sju veckor långa slutpraktiken. Varje vecka inledde vi med att muntligt berätta en saga som sedan blev basen för vänskapsarbetet, i anslutning till detta arbetade eleverna med text, bild och drama vilket syftade till att stimulera fantasi och kreativitet. För att kunna utläsa en utveckling angående vänskap använde vi oss av portfolio som eleverna själva tillverkade. När det gällde studiet av fantasi och kreativitet nyttjade vi oss av informella observationer under de olika projekten.

Orsa Lamellträ har under 2011 och 2012 märkt en minskad försäljning på sin limfog. Bland annat är det stark konkurrens från Östeuropa och en stark kronkurs som ses som orsak till den nedsatta efterfrågan. För att komma tillrätta med dagens problem behöver Orsa Lamellträ hitta nya marknader, arbeta med vidareutveckling och ta marknadsandelar på befintliga marknader. Kundrelationerna är det som står i fokus i min fallstudie av Orsa Lamellträ AB. Studiens syfte är att ge en bättre inblick i hur företaget arbetar med sina kundrelationer, sett från både Orsa Lamellträs och kundernas håll.

A new material model, for the FE-program ADINA, has been verified against twoexperiments. One unreinforced concrete beam and one reinforced concrete beam.The model, DF-concrete, has the possibility to estimate true concrete. However theresults indicate that in order to be sure that the estimations are true, there ought tobe data from the true concrete to verify against.Two FE-models have simulated the behavior of a ring-shaped part of the nuclearcontainment vessel. The results from the first, frictionless, model agree with similarsimulations and hand calculations for high pressures in the containment vessel. Thesimulations of the nuclear containment vessel show cracking in the concrete after10-11 bars of over pressurization.

I denna studie har vi undersökt vilket syfte pedagoger i förskolan och skolan har att arbeta med elevportfolio samt hur detta arbete går till. Vi har även frågat oss om det syfte pedagogerna uppger tar hänsyn till elevernas kunskaps- samt personliga utveckling. Att arbeta efter portfoliometoden är idag ett utbrett arbetssätt i svenska förskolor och skolor. Portfoliometoden kommer ursprungligen från USA men har nu spridits till stora delar av världen. En elevportfolio kan utgöras av en pärm, mapp, datadiskett, cd-skiva eller dylikt.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

Through geopolitical theory this thesis explores how conflicts within states can be read and understood according to an analytical model determining one or several possible causes for the conflict.  The model is created by the author and reflects geopolitical theory by giving three possible explanations to an intrastate conflict: culture, economy or territorial construction. The aim of the thesis is testing this model on two selectively chosen case studies ? i.e. two intrastate conflicts ? namely: the upcoming referendum in Scotland and the terror attack at Tiananmen Square in China.

The work with this report has been focused on developing a methodology model for control at purchase. The methodology model covers parts classification, dispatching systems, batch shaping and more. The aim with the methodology model is that it will be used as an aid for a cost effective material planning to increase the value for customer.The work covers also a description of the present situation and the purchase process at Company X. Six parts have been applied, two from each class (A, B and C), in the methodology/model. The parts that have been applied are included in the flow between Company X and their supplier Company Y.Data have been collected trough literature studies, interviews and the company?s business system.

This essay answers the question: How can a manufacturing business fulfill the information demand in the processes; purchasing, production, warehousing, order and delivery?The question has been answered through different kind of studies, such as literature, documents, Internet search, interviews and observations. The essay is written from a hermeneutic point of view and by using qualitative research. The result has been validated by two different manufacturing businesses.A simple information logistic model is the result of a comparison made between theory and empery. The aim of the model is to describe how a manufacturing business can fulfill the information demand by using different methods.

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.

This master thesis presents a Model for Evaluating and Managing Interruption Risks in connection with Business Continuity Planning (BCP), developed for Swedwood International. The model consists of a template with instructions. The model should be easily understood and useful for establishing a plan for BCP. This is achieved by including the contents and procedure of BCP and the main supplychain risks in the model. The purpose of a BCP plan is to describe how an enterprise will return to business as usual after an interruption, e.g.