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.

AbstractThis essay aims to problematize and illuminate the connection between special-education and nature-based activities. With a theoretical ground that is based upon a sociocultural perspective I consider the information from the field. Through a qualitative and critical perspective I performed individual interviews with five pupils from the sixth school-year in the Swedish elementary-school. I also performed Focus-group interviews with two educators and three teachers in the same school-form. By a Hermeneutical working-method I have found out that the informants in my survey have a common experience that activities performed in nature has a positive effect on learning.

This study presents a survey of the capital budgeting methods used in investment decisions by selected Swedish firms. The study has a qualitative approach where the main goal is to increase the understanding of why firms use ?incorrect? capital budgeting methods like the payback method despite the well known fact that it is one of the most faulty methods, according to literature in business finance (Brealey. Myers). The study has specially researched the impact of company?s size, investments size, ownership structure, branch traditions and political risks influence on firms capital budgeting..

Den du är, inte den du förväntas vara ? en kvalitativ studie av läroböcker i religionskunskap och dess behandling av kön, sexualitet och etnicitet (Who you are, not who you are expected to be - a qualitative studie of textbooks in religious studies and the treatment of gender, sexuality and ethnicithy) is a qualitative study with the primary focus to examine textbooks as a resource for the teacher. Focus is put on how gender, sexuality and ethnicity is portrayed in textbooks for religious studies in upper secondary school. The textbooks are also examined as a resource based on their usefulness. To do this a hermeneutic approach was taken and the textbooks were studied based on the knowledge they provided and their readability.

The original promise behind the Internet Protocol was to deliver data from a sender to the receiver using a best-effort approach. This means that the protocol makes no guarantees except that it will try to deliver the data to the destination. If some problem occurs the packet may be discarded by the network without any notice. No guarantees are made regarding the time it takes to deliver the data, the rate at which data will be delivered or if data is delivered in the same order it was sent. The best-effort approach is arguably the reason behind the success of the Internet Protocol and is what makes IP scalable to networks the size of the Internet.

This study intends to illuminate women?s experiences of their own self-harm. Self-harm is mostly associated with women and research shows that women mostly are over-represented. This study describes women?s experiences about their self-harm but also how they perceive the elements around them during their illness.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

This study is a research on how dystopian features are expressed within different genres. The purpose is to discuss films that contain dystopian features in relation to genre and to examine if there are shared conventions in the films that can make dystopia a film genre on its own. The theoretical base includes genre theory and Rick Altman?s semantic/syntactic approach to film genre. Five films from different genres, all produced within the time period of 2000-2010, are analyzed with a semantic/syntactic approach to genre and then discussed in relation to dystopia and prior research.

The Youth Outcome Questionnaire 2.0 Self Report (Y-OQ 2.0 SR) has been implemented in residential treatment centre in the Municipality of Örebro as a result of the strive for a more evidence-based working approach within social work. This study aims to examine how personnel and adolescents describe the treatment/counseling and support and the application of the Y-OQ 2.0 SR in the units. The questions cover the values the personnel and adolescents ascribe to the application of the Y-OQ 2.0 SR, if the result from Y-OQ 2.0 SR is congruent with how the adolescents have been affected during the placement, which obstacles and/or possibilities emerge in the management of the instrument and if there are any indications that the Y-OQ 2.0 SR is advantageous or disadvantageous in the treatment process. The study has a qualitative approach; four interviews were carried out with adolescents and five with personnel. The result shows that structure is an important component in attaining a change in behaviour.

The purpose of this investigation is to scrutinise archaeological finds in funeral contexts in the province of Gästrikland, Sweden, and categorize them into one of the three phases in the phenomenological model of ?rites de passage?. This method has been applied by the archaeologist Tore Artelius on finds discovered at a grave field in Halland; Sannagård. Following questions are addressed: What happened to the deceased person? Where did he/she go? Which God came to meet him/her? Or did he/she perhaps stay in the grave? To answer these questionst I have used Old Norse written sources and ideas produced in the field of history of religions..

Purpose:The purpose of this thesis is: to determine key success factors for an organisation?s internal process of internalising future trends forecasting. Methodology:A qualitative approach has been chosen by examining three different companies (Electrolux, H&M and, Sony Ericsson) through interviews and other data. The empirical material have been analysed by using valid theory as a platform from where the analysis can be performed. This has created a conceptual analysis that enables the use of the conclusions in other similar companies.

In Sweden we have the highest rate of nontraditional students among Europe. Coincidently, we also have the highest rates of drop outs among OECD. In this particular field, drop out from higher education, there is a need fore more qualitative studies that can support the "statistics". Studies about experiences of drop outs are significant for society, university and individual. The aim of this study is to describe and understand how nontraditional student experiences drop out from higher education.

The aim of our study has been to come to an understanding of how the executive officials within the care of the elderly experience the cooperation with relatives to elderly people who is in need and apply for public home help according to the law of social services. Our expectation of this study is that we gain an increased insight how they as executive officials manage this cooperation situations. The method we used in this study has a qualitative research approach. This design was chosen as the most appropriate approached to illuminate and exploring the experience of the executive officials. Nine executive officials has described their experience in this matter in an interview were we both participate.

AbstractThe aim of this study was to find out how patients with type-2 diabetes reflected on self-care and the information about selfcareactivites regarding diabetic footulcers.The study has a descriptive design with a qualitative approach. The study included fourteen patients with type-2 diabetes and they had footulcers related to their disease. They were recruited from different health centres in two cities in the Middle Sweden. The patients were interviewed and the interviewes were transcribed and worked up with qualitative content analysis. The authors recived seven subcategories which were sorted into two categories; reflection regarding information about self-care and reflection regarding self-care.

The aim of this thesis was to find out how the teachers I have interviewed, felt that they worked with and looked at conflict management. The aim was also to find similarities and differences in teachers' ways of working with conflict. With the help of my questions, I got answers to what I wanted to explore in my essay. I used these questions: What strategies do the teachers I interviewed for managing conflicts in preschool? What tools do the teachers I interviewed see as most effective in the process of conflict management? Are there differences and similarities in the way that the teachers I interviewed work with current conflict? What factors, according to the informants starts a conflict? What is the teachers? definition of a conflict and how does their definition affect their approach when working with conflicts?In my study, I have used a qualitative approach in the form of structured interview, to get material for my thesis.