Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Suicide research has a long tradition within sociology. Parallel to the Durkheimian tradition, seeking the causes of suicide in societal factors, a more cultural understanding of suicide has been emphasized. Attitudes to suicide have been stressed as important for the understanding of suicide mortality levels in different societies. For Russia, where suicide mortality levels are among the highest in the world, an understanding of this kind might be of particular importance.Based on a survey study from Moscow 2004, attitudes to suicide were studied in relation to social, economic and demographic factors as well as to attitudes to other morally disputable behaviors. Suicide attitudes in different age and sex groups in the sample were further compared to suicide mortality levels in the corresponding groups in the population.

This is an examination that investigates how daycare during nights, evenings and weekends, so called ?nattis?, is produced in media with restriction to three big Swedish newspapers during 2004-2012. The main intention and the base to this work is to see how media chooses to produce daycare during nights. As a help to find a result to this main intention there are four questions. These questions are which similarities and differences that can be shown in the articles, which main arguments that can be shown, if it?s a positive or negative picture that the articles are producing and which patterns and themes that can be shown.                      The method to find an answer to these questions and the main intention were an investigation of 21 articles.

The environmental issues have during the last decenniums gained an increased role in both the political arena and in the market economy. The society is therefore more knowledgeable about the environment and our impact on it. Through this enlightened state, stakeholders tend to put pressure on the organizations of today. They, more or less willingly, incorporate this responsibility to be a part of their business. Entrepreneurs in the environmental area have seen this rising market as an opportunity to gain market shares and other positive outcomes.

The aim of this study was to gain understanding and knowledge about first line manager?s need for support in their leadership and to get more insight into how they handle and perceives their work.The research method is based on studies of relevant theories and qualitative interviews. Eight respondents were interviewed with a structured 40 question questionnaire about how they experience their work and the support they get. The study shows that there are three important categories of people that are most significant to the managers in their need of support. They are their own manager, colleagues and co-workers.The conclusion is that it is important to create conditions for leaders to have good relationships with their closest manager, colleagues and co ?workers.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

In this essay I have studied how the kid?s school start are described in picture books. The studied questions are: How the school is described in these selected picture books; what feeling does the main character have into the school start; how the teachers are described in this selected picture books and how are the power relationship described in these selected picture books?The method I have chosen for this essay is a discourse analysis of seven selected picture books with the meaning of starting school. All books studied are written during the 1990 and forward.

Patients with mental illness experience dissatisfaction with their care due to lack of understanding and ignorance from the nurses. The nurses? approach might influence these patients' experience of their care. The purpose of the literature review was to describe nurses' approach in care of patients with mental illness. The literature review is based on an inductive approach and the result is based on 14 scientific papers, of which eight used a qualitative design and sex used a quantitative design.

Today`s society requires that municipalities focus must be more on effectivity and quality. Because of this it is important for municipalities to look after the controlling systems. Many municipalities choose to adopt models that reflect the efficacy. The municipality of Vellinge has chosen to implement balanced scorecard in all their efficacies. We found it interesting when it was exposed that 70 % of all implementations of balanced scorecard fails.

The aim of this thesis is to research if and in that case how, marketing of Swedish public libraries is used as a possible work method in a time when they are marked by changes in the form of cut backs and technical innovations. With a strive to get an overview by the possible debate I have chosen to do a closer exam of 20 texts published in five of the biggest Swedish library publications during a period of 20 years. My research is based mainly upon Philip Kotler?s marketing theories regarding non-profit organization as well as Eileen Elliot de Saéz interpretations of these to a library context. The first part of the essay therefore consists of an introduction of these, as well as a rendering of their method of work, which shows the width of the conception of marketing.

Purpose: The purpose of this paper is to study the companies approach to sustainability and to examine the relationship between the report content and the sustainability efforts businesses are making in practice.Method: The study has a qualitative perspective with semi-structured interviews and content analysis as method to collect data. Three companies were interviewed; Tekniska Verken AB, Apoteket AB and Max hamburgerrestauranger AB. The content analysis was used when collecting data from the three companies? sustainability reports.Frame of reference: Legitimacy theory, Stakeholder theory, Institutional theory, the Pyramid of Corporate Social Responsibility.Results: The result showed that all companies are prepared to work for sustainable development and that they view sustainability as an integrated part of their work. The sustainability report is the basis for sustainability reporting, which is a way for companies to demonstrate to their stakeholders what they stand for and what they implement in practice.

The purpose of this study is to examine how women?s reading of the Harry Potter books can be understood on the basis of gender theory and reader-response criticism. The empirical data is gathered through qualitative interviews with six female Harry Potter readers between the age of 21 and 35, and is analyzed through several theories regarding gender and reading. The results show that the readers are critical towards many aspects of the books, especially when it comes to the stereotyped depiction of women and men. The books are said to reproduce the gender dichotomy, the gender hierarchy and the heteronormativity in society.

 In ?goda influenser utifra?n? (positive effects from abroad) the purpose is to explore how ideas about feminism and nationality is created within the commentarys on Newsmill (swedish websight for debate). The questions which is directed on the basis of my purpose is drafted to enable my enquiry. On intersectional premisses, and with the help of a textanalysis, i will dress the data which i collected from one field of commentarys. The analysis is divided into themes in which and everyone i tend to immerse on that particular theme..

Climate change is a global and slow process that affects humans all over the world. Climate adaption within agriculture is important to reduce the risks that agricultures are exposed to because of climate change.  Through climate adaption you can improve the positive effects and take advantage of them optimally. How the climate change affects agricultures varies depending on regions and societies. The purposes of the study are to examine how different actors experience the impacts of climate change on the agriculture in Värmland.

Among young adults and especially women, psychological issues are common phenomena in the society such as depression, anxiety and stress. Research has shown that physical activity can be a complement for anti-depressant medication. The aim of this review is to examine previous research to find out how physical activity can provide positive effects on overall mood state in particular young women's psychological health. The results of this review is that there are support in the literature of young women that physical activity may enhance mood in studies of depression and anxiety symptoms and small support for the effects on reducing stress. Physical activity with both high intensity and low intensity has shown to have positive effects on depression and anxiety, but the physical activity has to be regular for long-term effects.