The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

During the last decade a new technique in animal breeding has developed called genomic selection. It is based on estimations of the effect from genetic markers on traits that are calculated in a reference population. By genotyping individuals, genomic breeding values can then be estimated without phenotypic observations. The aim of this essay is to investigate the response of genomic selection on breeding schemes for dairy cattle. The accuracy of the genomic breeding values is affected by the proportion of observations included in the validation set and how often the equation for estimating breeding values is reevaluated.

In this two years masters thesis in Library and Information Studies, the Russian Library-Bibliographical Classification (LBC/BBK) and the Chinese Library Classification (CLC) are analyzed with regard to their historical and ideological backgrounds and their respective evolutions. The structure of these classifications is compared with the Dewey Decimal Classification (DDC), as well as three chosen subjects (History, Politics and Religion). A qualitative comparative textual method is used.The study shows that these classification schemes, created at different times, different parts of the world, and different political systems, have different biases but give priority to the European before other foreign views. Otherwise, they often use a proximity principle. The CLC and the LBC were originally based on Marxist materialist principles but built in totally different ways.

Mothers of small children often work part-time in Sweden. Since old age pensions are based on lifetime income, part-time work leads to lower pensions, as long as there is no compensation from non-actuarial benefits such as minimum pensions. In this paper, I investigate whether different components of the Swedish pension system provide incentives for part-time work among women. The analysis is performed through a simulation of future pensions for 9 typical women in a certain cohort. For three levels of education, I compare pensions of women with different labor market participation rates in different growth scenarios.

Syftet med denna uppsats är att undersöka huruvida en aktiv individ får högre framtida pensionsutbetalningar än en individ som låter kapitalet vara kvar i Premiesparfonden.Vår undersökning har en deduktiv ansats, då ekonomiska teorier har utgjort grunden för de beräkningar som har gjorts. Beräkningarna bygger på hårddata, i form av historiska fondvärden, och studien är därmed kvantitativ. Tidigare undersökningar och beräkningar används för att styrka uppsatsen, som i och med detta är en sekundäranalys.  Den placeringsstrategi som visade sig ge högst framtida utbetalningar med hänsyn tagen till risken var den aktiva placeringen. De portföljer som de aktiva premiepensionstagarna har att välja mellan i vår studie, ger alla högre framtida utbetalningar än Premiesparfonden. Vidare kan tilläggas att Premiesparfonden är ett av alternativen som har för hög risk i förhållande till dess låga avkastning.Det skulle vara intressant att om några år, då Premiespar-fonden har förändrats till generationsfonder, göra om denna studie och då undersöka om detta leder till högre pensionsutbetalningar för de icke-aktiva premiepensionstagarna.Denna studie bidrar med och stärker, genom konkreta exempel, det som en del andra författare redan påpekat, att de icke- aktiva premiepensionsspararna får lägre framtida utbetalningar än de som är aktiva i sitt sparande..

Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.

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.

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.

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.

The aim with this study is to identify and discuss discourses in public service policy documents to clarify that public service policy is political and not self-evident. The study's theoretical as well as methodological starting point is the discourse theory of Laclau and Mouffe, which ontological position is that all meaning is constructed by discourses. In the studied material, two discourses have been identified in policy concerning the content in public service media. The responsibility-discourse construct meanings of what content the policy wants to see in public service media and in the quality-discourse meanings of how the content should be is constructed. Public service policy is consistent over the period that has been studied and the study shows that there is consensus in the parliament about the regulation of the content in public service media.

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.