In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

The general pension supplement introduced in 1960 which introduced the public pension funds in Sweden. In the late 1990s the Swedish pension system was reformed and established the current structure. Today, funds are one of the most common forms of savings in Sweden and mutual funds are the most common type.The purpose of this study is to analyze the risk-adjusted returns for the AP funds in the period 2003-2009. Study was based on five funds that are most similar and have the same mission. These funds are AP1, AP2, AP3, AP4 and AP7.The method used in this study is mainly based on a survey of the figures and measurable units of statistical methods that have been carried out by a quantitative approach.

Detta arbete handlar om hur blivande sjöbefäls inställning till att arbeta under norskt avtal, IT-avtal och utländskt nettolöneavtal påverkades av hur resultatet av sjukersättning pensionsförmåner och föräldrapenning blir vid respektive avtal.Bakgrundsinformation samlades in från om de olika avtalen och därefter genomfördes intervjuer med blivande sjöbefäl som delgavs informationen och sedan fick svara på hur deras inställning påverkades.Utmärkande resultat är att den bästa ekonomiska förmånen påverkar inställningen mest positivt. Sjukersättning och pension påverkade inställningen mest eftersom det kan bli aktuellt när som helst (sjukersättning) och rör sig om stora belopp långt fram i tiden (pension). Föräldraförsäkringen påverkade inställningen mindre eftersom det är lättare att planera för och gäller en begränsad tid. Att vissa anser det vara en fördel att få bestämma själv över om och hur pensionsförsäkringen är uppbyggd medan vissa anser det vara en trygghet att staten sköter detta..

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

With the farming methods of the past century the agricultural landscape has changed. This has led to the fact that many habitats and species have been significantly reduced. Sweden is committed to the preservation of biodiversity through various conventions and laws. In the EU's Common Agricultural Policy there are currently agro-environmental schemes, which were created as an instrument for reducing the negative impacts of agriculture on nature and environment. Within this system any farmer who perform environmental measures are financially compensated for this.

With the farming methods of the past century the agricultural landscape has changed. This has led to the fact that many habitats and species have been significantly reduced. Sweden is committed to the preservation of biodiversity through various conventions and laws. In the EU's Common Agricultural Policy there are currently agro-environmental schemes, which were created as an instrument for reducing the negative impacts of agriculture on nature and environment. Within this system any farmer who perform environmental measures are financially compensated for this.

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

Abstract The growth of supra-national organizations, such as the European Union, has been a recent trend in today?s global environment, which has challenged traditional marketing concepts and product cues. One such cue that is significantly challenged is the 'origin cue'. An origin cue is conceived to be a socially constructed notion that consumers use to discern where goods come from and to accordingly evaluate products with. The origin cue is often predominantly materialized in the public sphere by a 'made in' labelling scheme.

Pensionsområdet upplevs av många som svårt och jobbigt att sätta sig in i. Framtida pension består av de olika delarna allmän pension, tjänstepension och privat pension och det ser olika ut för alla beroende bland annat på arbetsplats och intjänande. Studiens fokus är tjänstepension och den grupp som har möjlighet att välja en alternativ pensionslösning. Studien är undersökande till sin natur och syftar till att utforska och beskriva medarbetares och experters syn på mötet mellan en medarbetare och en försäkringsförmedlare. Mötet ämnar ses som en potentiell arena för kunskapsutveckling kring tjänstepension och tjänstepensionsbeslut.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

Principles that guide how a classification system should be structured have existed for more than a century. Traditional classification principles can be of great value for the design of classification schemes directories on the web. However, there are differences between the library context in which these principles originated, and the web. This thesis aims at investigating how changes in the context of classification affect the application of traditional principles of classification on the web. Another purpose is to see what implications this has for the design of classification schemes on the web.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

Vi lever i ett samh?lle d?r teknologiska uppfinningar hela tiden h?jer hastigheten, inte bara i arbetet utan ocks? i vardagen. Denna studie syftar d?rf?r till att unders?ka om samtidens norm om produktivitet genomsyrar alla ?ldrar och livsstadier genom att fokusera p? pension?rer. F?r att bidra till f?rst?else av normer kring produktivitet hos ?ldre ?mnar studien f?rst? pension?rernas subjektiva upplevelser av tid och hur den ?nskas spenderas i relation till ?lderdomen. Genom ett utforskande av dikotomin produktivitet/reproduktivitet och hur den f?rh?ller sig till rekreation samt agentskap och ett temporalt perspektiv avser studien att unders?ka ?lderdomens kapitel och pensionen med nya glas?gon.

This master thesis is based on a general issue of quality in social services. I have chosen to illustrate through an empirical case, namely the position social responsibility coordinator and shortened SAS.This position is fairly new to the Swedish social services and has the overall mandate to monitor, develop and ensure quality.To study this, I have developed two analytic schemes. One is based on the concept of quality value components, the second is based on the concept of quality character components. These analytical schemes are used as the presented material. When I study mycase, I have used two methods, documents and questionnaires.In this study I will try to describe how new solutions to improve the quality of social services can conform and develop.

The thesis concerns the use of classification schemes for organising resources in subject-based hierarchical search-services on the web. The aim is to investigate the different kinds of classification that are used, which fall into two groups: established respectively new classification schemes. This is attained by studying literature and the websites of each search-service. The prospects for using classification in a web-environment are discussed and divided into three major groups: browsing, control and cross-classification. One question at issue concerns how an established scheme manages to organise web-resources and whether this classification differs from the classification of new schemes and in what way.