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.

Society has an obligation to offer parents support of various types, an example of such a support is ?parent support?. The purpose of this study has been to describe midwives and child health care nurses conceptions of the need for early parent support. The definition of early parent support in this study is the first two weeks after delivery. Since the 1970:ies the Swedish delivery and ?BB? care has changed in that the time in hospital care after delivery has been reduced from in average six days, till an average of two days.

The purpose of this paper is to investigate possible reasons Sweden might have had to motivate the start and end of its nuclear program during the Cold war. This investigation will be conducted using a Qualitative Research method and making a comparison between the theories realism and liberalism?s ability to explain the decisions. The question this paper is based upon is as follows: Can Sweden?s creating and shutting down of a nuclear weapons program during the Cold war be explained by the international events and actions that were taking place during this time period? The result consists of liberalism pointing out several failures on the international level that might explain the cynical decision from Sweden to create the nuclear weapons. Realism considers the decision to make perfect sense at this point in time, to protect Sweden on the anarchy that was going on at that time according to this theory.The ending of the nuclear weapons program is being explained largely by the rise of the MAD-concept which renders the acute need of nuclear weapons in Sweden void.  Liberalism on the other hand considers this a logic step due to the better established UN that is playing a larger role now than in the 1940s. In conclusion, realism does a better job explaining the start of the nuclear weapons program, while liberalism explains the end of it more efficiently. The contribution this thesis has to the research of political science can be seen mainly in three areas.

The purpose with this study is to map the research front and the research base in information science, by using the bibliometric methods bibliographic coupling and author-co citation analysis. The research questions are: 1. What is the nature of the research front in information science, regarding which areas that are being studied? 2. What is the nature of the research base in information science, regarding which authors who are most cited, and how they can be grouped? The data used in the study were gathered from articles published in the journal Journal of the American society for information science and technology, published between 2004-2006, respectively 1986-2006.

The aim for this study was to examine betweenship as a phenomenon by focusing on identity. There is not very much research done on betweenship. I have used a qualitative phenomenological approach, based on four qualitative interviews. The four interviewees were all experiencing betweenship. To analyze their stories I used two theoretical frameworks; identity and affinity groups.

The purpose of this Masters thesis is to examine the attitudes of deaf and hear-impaired people towards libraries, information, and culture. The issues are: What are the attitudes of the informants towards libraries and culture? What do reference group theory and the theory of information access-/avoidance implicate concerning the information behaviour of the informants? In-depth interviews with five deaf and hear-impaired university students have been carried out in this qualitative study. The world of deaf and hear-impaired people is presented as well as a survey of political guidelines to make, for example, libraries and theatres more available to disabled people. The research overview analyses scholarly studies on deaf and hear-impaired people.

The purpose of the thesis is to demonstrate how high frequency trading affects the stock market. The growing high frequency trading is affecting the game plan on the financial markets and concerns have grown about the high frequency users intentions with their business. It is difficult to receive an overall picture of the subject because the lack of previous research and even the research that exist do not show the entire picture. The thesis contributes to the research through a comprehensive picture of the present debate as well as the previous research through a literature study. Our results showed that high frequency trading provides liquidity to the market, there is a statistical connection between high frequency trading and volatility, no price manipulation is being used and there is a need for a supervision of the high frequency trading..

The purpose of this study was to examine how five preschool managers are looking at theirleadership and what difficulties they see in their leading. To live up to my purpose I askedthe following research questions: Which parts in their mission do the five preschoolmanagers see as problematic in relation to the curriculum for preschool and the schoolsinspectorate quality investigation? How do the preschool managers describe their leader styleand leader ideals, and is their any difference between the two of them?The method of this study was qualitative interviews with five preschool managers. Theresults that I found was that the most of the preschool managers see their leadership as coproduced(like in Ludvigssons research 2009) with the teachers and that the preschoolmanagers often find other difficulties in their mission compare to the quality investigation(School inspectorate 2012). I also found that three of the five preschool managers thoughtthat they weren?t present enough in the preschools because of their many tasks.When I tried to classify the preschool managers leader style I found that they vary betweendemocratic and authoritarian leader style in decision-making like in Tennenbaum andSchmidt?s (1973, p.

Medieval glasses have for long been a neglected object group in archeological research in Sweden. With that in mind I choose to write about those in my essay. The aim of this paper is to bring the medieval glasses into the archaeological research. I intend to show where you can find medieval glass in Sweden and what kind of glasses have been made. I will also discuss why the archeological research is so limited when it comes to the medieval drinking glasses.

Fibromyalgia is a chronic pain disorder. It affects muscles and connective tissue. It's a very complex disorder that has no adequate treatment or cure. The research has progressed but there are still some questions to be answered. Quality of life for these patients is decreased and leads to suffering.

The purpose of my study is to question the model service marketing triangle and propose an alternative ways of looking at service marketing. The study is based on a deep, Qualitative Research. In the research of the material an abductive approach has been used. The primary information sources are interviews with project workers, which are being analyzed together with the theoretical background in part argumentations in the course of the thesis. In the last chapter they are unified.

Title: Multi channel publishing: a qualitative study on how Norrköpings Tidningen publishes news in multiple channelsAuthor: Roland AlbinssonThesis supervisor: Per-Anders ForstorpBackground: In this day and age, the media is omnipresent and a part of our daily life. The phenomenon of media convergence can be traced back to the birth of the internet, and today all of the major newspapers have a website of their own. As a result of multichannel publishing, consumers have a wide range of tv channels to choose from, but there is still uncertainty as to whether more channels automatically equates to more and better news. There is no doubt about the fact that multi channel publishing is a necessary survival skill for media conglomerates today, but effects such as news recycling and the concentration of ownership are in conflict with the consumers? availability demands.Purpose: The purpose of this thesis is to, by means of a case study, describe how NT?s multi channel publishing is an expression of media convergence, as well as to study how the news are affected by multi channel publishing.Research procedure: This study is based on three different research methods, observations, text analyses and qualitative interviews.

Fibromyalgia is a chronic pain disorder. It affects muscles and connective tissue. It's a very complex disorder that has no adequate treatment or cure. The research has progressed but there are still some questions to be answered. Quality of life for these patients is decreased and leads to suffering.

Research and innovation are areas that have been evolving quickly during recent years. However, it has been difficult for individual countries to make progress on their own. To solve this problem the European union have launched the most expensive research and innovation program to this day. By combining national governments throughout Europe, the EU wants to create cutting edge technology that will strenghten the region and make the union able to compete on a worldwide stage. However, trying to combine national governments has not been easy, the programs struggle with byrocracy and member states of the European union are tentative about supranational institutions. By engaging in the program national governments have been afraid of how this will affect their sovereignty.

The aim of the study was to examine individual staff experience and management of threats and violence in the acute psychiatric department for children and teenagers in Uppsala. Previous research shows that the experience of threats and/or violence is individual, and that it is difficult to distinguish between these concepts. Research shows that it is particularly vulnerable to work in psychiatry when mental illness is a cause when threats and violence occurs. Threats and violence can result in different consequences for the individual. The study is based on qualitative interviews and the material was collected in the autumn of 2012 at Akademiska sjukhuset.