Problembakgrund och syfte: Uppsatsens syfte är att undersöka huruvida det finns samband mellan pensionsredovisningsmetoder och volatilitet i bolagens Eget kapital. Enligt pensionsredovisningsforskningen finns samband mellan pensionsredovisningsmetoder och volatilitet i total Eget kapital. Enligt Amir skapar redovisning av aktuariella vinster och förluster mot Eget kapital (totalresultatet) upphov till volatilitet i Eget kapital. Syftet med uppsatsen är att undersöka om forskningen som påvisar detta samband även stöds gällande Large Cap bolagen i Nasdaq OMX Nordic Stockholm. Stämmer det att bolag som redovisar pensioner mot Eget kapital (totalresultatet) påvisar större volatilitet i Eget kapital än bolag som använder andra pensionsredovisningsmetoder? Detta är den grundläggande problemställningen i uppsatsen.Metod: För att svara på syftet använder vi oss av bolagens årsredovisningar där vi undersöker vilka pensionsredovisningsmetoder bolagen väljer och volatilitet i total Eget kapital mellan åren 2006-2011.

Bakgrund: Förändringen från invasionsförsvar till ett insatt insatsförsvar innebär ävenförändring för officerens fysiska prestationsförmåga utifrån ett kompetensperspektiv. Detta ikombination med statsmakternas vilja att Sverige skall delta i internationella insatser i störreutsträckning än tidigare kommer troligen att påverka kravet på officerens fysiskaprestationsförmåga?Syfte: Få insikt om dagens armeofficer uppfyller de kvalifikationer/krav som ställs på fysiskprestationsförmåga i Nordic Battle Group sett ur ett kompetensperspektiv.Teori: Kompetensbegreppet och därtill hörande teorier.Metod: Abduktiv metod har tillämpats, empiri utifrån enkät- och intervjuresultat.Huvudresultat: Resultatet visat att en minoritet av armeofficerarna känner till tilläggskraven,både beträffande insatsorganisationen och krav för personal i NBG. Resultatet visat att enmajoritet av armeofficerarna uppskattar att de uppfyller de fysiska kraven för personal i NBG urett kompetensperspektiv. Resultatet visar dock att det generellt finns förbättringspotentialbeträffande armeofficerens fysiska prestationsförmåga..

The aim of this Masters thesis is to examine the view of literature within Swedish governmental cultural policy. The main issue is to discover changes in attitude towards democracy, literature and library by comparing the attitudes in the governmental policy documents from the 1970s with the governmental policy documents from the 1990s. The theoretical starting point is Danish cultural policy researcher Dorte Skot-Hansens theories of the development of cultural policy in the Nordic countries. My method of analysis is a textual one, analysis of ideas and ideology, focusing on the aspect of signification of a text. The study has an effort of analysing the governmental policy in terms of idea and ideology.

The aim of this Masters thesis is to examine the view of funding and sponsorship of culture within Swedish governmental cultural policy. The main issue is to discover changes in attitude towards funding and sponsorship of culture by comparing the discourse of cultural policy in the 1970s with the discourse of cultural policy in the 1990s. The theoretical and methological starting point is Ernesto Laclaus and Chantal Mouffes discourse theory. Another theoretical starting point is Danish cultural policy reasearcher Dorte Skot-Hansens theories of the development of cultural policy in the Nordic countries, and Norman Faircloughs, of critical discourse analysis, theory of the marketization of discourse. Four governmental cultural policy documents, two from the 1970s and two from the 1990s, are analysed through a model loosely based on Laclaus and Mouffes idea of nodalpoints and elements constituting a discourse.

Debate over Intellectual Property Rights ?IPRs? particularly patent and copyrights is mainly on forward-looking industries in computer software. As part of a trade deal reached in 1994, the member nations of the World Trade Organisation must adhere to a global agreement known as TRIPS, for the Trade- Related Aspect of Intellectual Property Rights.This study is to analyse the ethical conception of Intellectual Property Rights and in particular its implications on the developing countries in relation to TRIPS. The approach will be to analyse a broad philosophical theories of property to see if there is any justification for a software program to be treated as private property and also argue base on John Rawls two principles of justice in relation to TRIPS Agreement. Some reflections will be put on the use of open-source software by less developing countries.From the study it was asserted that, strong IPRs protection would hinder technological transfer and indigenous learning activities in the early stage of industrialisation when learning takes place through reverse engineering.

The construction market has, as a result of the crisis in Europe been uncertain in recent years. During the year 2013, the construction will be stabilized, in particular Finland. The geographical proximity between Sweden and Finland and similarities in cultures and climates makes Finland a coveted market for many Swedish companies.Differences in national regulations and guidelines, which are produced by the authorities in different countries, are examples of barriers that may hamper the process, including for Swedish villa suppliers, to establish themselves on the Finnish market. It may be useful when facing a new export drive, to look up what similarities and differences there are between the countries building codes, to prevent mistakes and unnecessary costs to the project work..

The concerning issue of declining number of hunters in North America is also apparent in Europe and Sweden. When the bulk of research found on human dimensions and hunting participation has almost exclusively been done in the United States, this report seeks to add to the needed knowledge on a national level focusing on the causes of hunter declines related to social factors within Sweden. Using hunter data reaching from commune, county to National level, this report describes the correlation between a number of variables and the hunting participation in Sweden.The typical Swedish hunter lives in an area with low population density, the person usually has higher education, the living situation is stable with no recent moving and there is relatively good access to forest land. Persons with weaker connection to the Swedish culture such as foreign citizens, people with foreign background and people born outside ?the Nordic countries? are less likely to start hunt or participate in hunting.A strong relationship was found between the favorite game, moose (Alces alces), and the amount of hunters participating in the hunting.

Since the beginning of the new millennium, China has opened itself to the outside world and in an enormous pace increased its contacts and relationships with other countries. The trigger to these dramatic changes of economic and foreign policies is the insight that China can no longer sustain its rapid economic growth, largely based on industrial production, on energy and raw materials from China alone.Good relations with African countries have been of highest priority in China?s strategy of ?Going global?. The new African policy is based on the two principles of mutual benefit and non-interference in internal affairs ? as opposite to the West?s strategy of structural adjustment programmes (SAP), which include massive interference in internal affairs.

Introduction: In this study an innovative and multimodal method in family therapy called NVR, Non-Violent Resistence, is examined. NVR is an approach developed by Haim Omer, professor in psychology at the University of Tel Aviv. This approach is described as coming from the ancient ideological roots used by Gandhi in the Nonviolent resistence of oppressive regimes. NVR advocates that the parents give up the desire to control their children. Instead parents should take control of their own lives by actively resisting any behaviors of the child that are damaging.

Citizenship and immigration policy are controversial aspects of the European integration project. Fourteen years ago Roger Brubaker stated that the vital differences between German and French citizenship policy were unthinkable to harmonise. This paper therefore seeks to investigate whether the old image of the two countries are accurate. By evaluating citizenship and immigration policies in today's context with the increasing influence of European Union policy I here present a more correct picture of the situation in both countries. Partly to see how the harmonisation has come this far.

The aim of this study was to compare educational systems in Sweden, Czech Republic, Italy and Scotland. In the light of the Bologna Declaration signed in 1999, I was particularly interested in comparing social work educations in these four countries. Especially to clarify how far they have come to fulfill the goals of the common European educational policy.Central questions asked were: How do the educational systems look like in each of the four countries? How are the social work educations organized in each of them? In what ways do the social work educations differ? How can we explain such differences?Each country in this study represents a different welfare regime, and therefore I was challenged to find out if this has an impact on the implementation of the incentives of the Bologna Declaration. By studying various documents from the European Union, documents from each country and presentations of various social work programmes, I have come to the conclusion that the differences found mainly depends on the historical and socioeconomic traditions in the countries.

women. The womens social movements for emancipation and equality within marriage created both freedom and anxiety among the population. A Swedish suffragette, Ellen Key was in the forefront to form opinions that reached the population. In addition, she also became a friend to the Swedish journalist and writer Hjalmar Soderberg. In this way, Key influenced Soderbergs social knowledge and writing.

Background: Pain can be a constant problem in many older people's daily life, associated with particular physical and social disability, depression and poor quality of life. Dementia diseases are often associated with old age. Communication difficulties are one of the consequences of the disease, which clarifies the role of nursing staff in detecting and assessing pain. Objective: The aim was to compile knowledge about how nursing staff can identify pain in people with dementia. Method: A systematic literature review, where data were collected through manual and database searches.

Byggsektorn står för en stor del av energi- och materialanvändandet i Sverige idag och för att verka mot en mer hållbar byggsektor startades Bygga-bo-dialogen. Ett av dialogens åtaganden har varit att ta fram ett klassningssystem för byggnader; Miljöklassning av byggnader. Andra sätt att åskådliggöra produkters miljöbelastning är miljömärkningar såsom Svanenmärkning. Denna rapport tillämpar båda dessa sätt på ett småhus som kallas för Eco House och ska peka på skillnader och likheter mellan systemen. Svanenmärkning och miljöklassning ska utföras på Eco House för att se hur ekologiskt det egentligen är och förbättringsåtgärder ur synpunkten att göra Eco House mer ekologiskt skall undersökas.

Hepatitis E virus, HEV, is a frequent causative agent behind, especially waterborne, infections in developing countries such as India. However, during the last years the number of non-travel-associated infections in industrialised countries, for example US, Germany and Sweden, has increased. The symptoms vary from mild with nausea to icterus and it can even be lethal. There are four different genotypes of HEV and many studies consider HEV infection to be a zoonosis. Scientists have by using phylogenetic analyses found great genetic similarity between strains isolated from humans, pigs and food, such as pork and liver, especially among viruses belonging to genotype 3.