In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement. The work is important in that it creates safety awareness and promotes a healthy safety culture. Moreover, the future goal is to lower these statistics. The goal of the work is in addition to developing our knowledge of crime subject, was also to provide help and solutions for our clients.

INGEN LAG ? STRAFF? ABSTRACTThe thesis deals with a gap in the Swedish legislation concerning the criminal responsibility under which military personnel act in international peace operations. According to international treaties called Status of Forces Agreements, military personnel operating abroad within the territory of other states are exempted from the criminal law of the host states. In return, their home states apply its national criminal law upon the personnel instead. Thus, Swedish criminal law is applied in relation to actions taken by Swedish military forces in international operations.

AbstractThe aim of this essay is to understand the view of man as a creature in the Norse culture by studying rituals and ritual actions in conjunction with homicide. The material on which the study is based is called the Icelandic sagas, which are important source of information to the Norse culture. To achieve the purpose, I used a qualitative content analysis and qualitative narrative analysis along with ritual theories based on Roy A Rappaport among others. The questions are for instance:- What ritual actions occur in connection with the homicide, according to the Icelandic sagas? - What are the differences in how individuals are treated in passages where the ritual actions in relation to homicide and homicide cases investigated and why?The results show four different types of ritual acts in relation to homicide.

A sequence of actions in the world have influenced the information science, one of these actions is the lateral movement in how companies use their IT-systems. IT-systems today, in comparison to before, are used by companies to improve their relationship with their customers. Every year a big amount of money is spent on developing and improving IT-systems. That is why it is important to develop and create IT-systems that are clear, and which encourage, enable and simplify a user?s action.

AbstractThe aim of this essay is to understand the view of man as a creature in the Norse culture by studying rituals and ritual actions in conjunction with homicide. The material on which the study is based is called the Icelandic sagas, which are important source of information to the Norse culture. To achieve the purpose, I used a qualitative content analysis and qualitative narrative analysis along with ritual theories based on Roy A Rappaport among others. The questions are for instance:- What ritual actions occur in connection with the homicide, according to the Icelandic sagas? - What are the differences in how individuals are treated in passages where the ritual actions in relation to homicide and homicide cases investigated and why?The results show four different types of ritual acts in relation to homicide.

The environmental situation is becoming increasingly critical. The energy sector and other industries have a big impact on our climate and the public is raising their voice for companies to admit their responsibility towards the environment and society. Companies engage in corporate social responsibility (CSR) and happily disclose their responsible performance in annual reports. But what messages are they conveying in their CSR-reporting, and what attitudes towards CSR can be found underneath the explicit content? The aim of this study is to discover which discourses exist in CSR-reports from Swedish energy companies, and how these discourses operate.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

The project aimed to develop a protective and stabilizing insole called Trailplate for soft andlight shoes. The demand came primarily from off-road runners in France, Switzerland, andAustria. The project was carried out at Icebug, a company that develops shoes mainly forrough terrain. The main focus has been on the trailplate which is designed to fit severaldifferent shoes.Torsional stiffness and bending resistance were the main objectives. To improve the existinginsole, a material with the right features was required.

Den ökade globaliseringen och den stigande medvetenheten om hur vi påverkas av vår omvärld har gjort att fler företag insett vikten av att arbeta med hållbar utvecklig, inte bara ekonomiskt och inom företaget utan också för samhället där de verkar. 1994 myntades uttrycket ?The Tripple Bottom Line? av John Elkington. The Tripple Bottom Line innebär att företags prestationer ska mätas utifrån ekonomiska, miljömässiga och sociala grunder. Trenden är att rapportera dessa perspektiv i en hållbarhetsredovisning.

AbstractThe aim of this essay is to understand the view of man as a creature in the Norse culture by studying rituals and ritual actions in conjunction with homicide. The material on which the study is based is called the Icelandic sagas, which are important source of information to the Norse culture. To achieve the purpose, I used a qualitative content analysis and qualitative narrative analysis along with ritual theories based on Roy A Rappaport among others. The questions are for instance:- What ritual actions occur in connection with the homicide, according to the Icelandic sagas? - What are the differences in how individuals are treated in passages where the ritual actions in relation to homicide and homicide cases investigated and why?The results show four different types of ritual acts in relation to homicide.

This study is mostly based on previous research, which includes Sub-national actor?s attitudes and regional action towards the European Union. The purpose of the study is to investigate if four Swedish municipalities in Värmland operate internationally towards the European Union and deepen an understanding of their actions. The main research question is: - How can we increase our understanding of municipal action against the European Union? The research questions of this study are answered through qualitative method and semi-structured interviews were conducted.

Background and Introduction: Environmental report drew attention in the 1980s when the Va?rldskommissionen fo?r miljo? och utveckling received a mandate from the FN to investigate the relationship between economic development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of an amendment to the Annual Accounts Act, which would force companies to report on environmental issues in their annual or consolidated accounts.

AbstractThe aim of this essay is to understand the view of man as a creature in the Norse culture by studying rituals and ritual actions in conjunction with homicide. The material on which the study is based is called the Icelandic sagas, which are important source of information to the Norse culture. To achieve the purpose, I used a qualitative content analysis and qualitative narrative analysis along with ritual theories based on Roy A Rappaport among others. The questions are for instance:- What ritual actions occur in connection with the homicide, according to the Icelandic sagas? - What are the differences in how individuals are treated in passages where the ritual actions in relation to homicide and homicide cases investigated and why?The results show four different types of ritual acts in relation to homicide.