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.

?Det finns en chans att man hittar ett unikt plagg som ingen annan har.?(Kommentar från undersökningen)Idag används second hand kläder flitigt av trendsättare och kändisar och är ofta ett återkommande tema i modetidningar och styling jobb. Kända personer som skådespelerskan Josephine Bornebusch och artisten Agnes Carlsson förespråkar second hand och har alla second hand- kläder i sina garderober. Två detaljhandelsföretag som är välkända inom second hand- branschen är företagen Myrorna och Beyond Retro. Trots att de är verksamma inom samma bransch, andrahandskläder, har de enligt oss fokuserat på olika element som gör dem konkurrenskraftiga.

In time with HolmenSkog district Egenskog Norrköping´s decreasing mountain of cleaning, the office started to look around for new alternative cleaning strategies to lower the costs connected with cleaning. One option was to make the inventory strategy more effective and after a phonecall with the head of the district, Jonnie Friberg, the planning started to try inventory in pictures taken from a helicopter. The pictures was at last taken from a digtal camera and the vegetationheight was mesured with a laser. The gear was supplied from Kallax Flyg AB, Luleå. In the trial 15 stands was selected depended on age and different mixtures between pine (Pinus sylvestris), spruce (Picea abies) and birch (Betula pubescense and Betula pendula).

The aim of this study is to investigate the problematisation of the swedish railwaysector during the early 1990?s from a New public management-perspective. The method of approach is a ?What is the problem represented to be?-analysis as advocated by Carol Bacchi. By applying this method to the official investigation aimed at providing suggestions for increasing competition in the railway sector it has been shown that the process of deregulation has strong connections to the ideas and models suggested by the New public management-ideology of organisational theory. .

Issue of study: The development of technology and society is closely linked. Mutual dependency and complex interrelationships make straightforward analysis of issues regarding the future of technology and society hard to perform. Therefore, the study addresses the question of how organizations should describe and analyze the interactions of technology and society in order to gain a better understanding of what the future may bring. Purpose: ? To develop a method for analysis of the future course of issues regarding technology and society in interaction.? To apply and test the developed method through a case study, where it is used to analyze the future of the Russian fuel market.

Personal assistants ' descriptions of their own professional role are usually removed for the benefit of users ' description of the profession. The purpose of this study is to investigate how the assistants perceive their profession by providing assistants a possibility to talk about their experiences of the profession. Data has been collected by twelve interviews with active working personal assistants aged 22-57 years. Assistants interviewed have different experiences and working with people with various disabilities. The method used is a qualitative method with a narrative analysis method, where the twelve interviews have been merged into four fictional stories.

Ground construction has to a large extent been dominated by traditional meth-ods during the last 50 years. Although the construction has been changed meanwhile innovations are not accepted. In collaboration with NCC Ltd Region South, I have examined a modern con-struction methodology that has been developed by NCC for future large pro-jects. The method is divided into two central phases. Phase 1 is? Single Pro-duction? which is a preliminary period for ground constructions to come.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations. At times when the electricity supply system is highly loaded, electricity is more expensive.

Business and organizations use computer network in a greater extension than ever before, especially for business-critical use. That increase the demand of security for all systems, both against internal and external threats. The demand on the authentication method used today increases. Today they normally uses password or some kind of smart card. I will performa literature study that will investigate the possibility to increase the security in authentication of users without the use of extra hardware.

The city?s public environments are meant to be perceived as safe and inviting areas to visit any time of the day. In recent decades the number of vandalism complaints has doubled and graffiti has become so common that it received a separate category in the crime statistics. With this type of impacts in the public environments the experience are precarious and a boring sight. It?s difficult to put a price tag on these types of crimes, the number of unreported cases suspected to be large.

The aim of the study was to compare productivity in first thinning of birch stands, when either energy- or pulpwood was harvested. The systems total profitability was also compared by including forwarding and chipping costs. A Gremo 950 HPVR harvester was used and the same driver was used under the entire study. During the pulpwood harvest a Logmax 4000b harvester head was used and a feller buncher head made by Silvatec was used during the energy wood harvest. Six study unit pairs were located in a birch dominated stand outside Ängelholm in Skåne.

In today?s archaeology there?s a growing need for non-invasive prospection methods. However there?s a methodological gap and what?s missing is a method for locating human bones. In this study a specially trained German shepherd is put through scientific tests determining how good the dog is at telling the different between the scent of human and animal bones.

The Internet has developed into a marketplace for national and international companies. With relatively small means, a company can reach out to millions of people on a daily basis by placing itself on the Internet. With this report, we wish to suggest how e-businesses can change its strategy to adapt to the new market. Focus is on the Swedish Internet market where Swedes, resident in Sweden, trades with Swedish e-companies active within the Swedish borders. To be able to make suggestions, we will first paint a picture of the Swedish e-commerce market from statistics collected from public sources.

Honey is a product that may contain pesticide residues due to contamination from bees pollinating various plants as well as elimination of vermin inside the hive. Different methods are needed for analysis of pesticides, since the term includes a wide range of different substances. National Food Administration lacks a validated method for determination and quantification of pesticides in honey using liquid chromatography tandem mass spectrometry, LC-MS/MS. The technique is especially important in analysis of polar and non-volatile pesticides, where gas chromatography is not functioning optimally. After investigating what pesticides could be found in honey produced in Sweden, a number of four pesticides suitable for analysis with LC-MS/MS was compiled; boscalid, impidacloprid, tau-fluvalinate and thiacloprid.

Focus of this study was on the underlying values behind consumers buying motives at the point of purchase of meat products in Sweden. Meat consumption in Sweden has increased and in 2012, almost 50% of all meat consumed was imported (SJV, 2013). This is the case despite of the fact that consumers frequently state the importance of Swedish country of origin on the meat products they purchase (www, LRF, 2, 2006). A rising public awareness about health, environmental issues, animal welfare and food safety coupled to meat consumption and meat production is scrutinized both from media and consumers. Due to rising concerns of production-methods of meat, consumers wants to make informed purchasing decisions of the meat they purchase (BEUC, 2013).