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.

Trade was assigned as a Community responsibility at the founding of the European Community in 1957. It was then recognized that Europe would achieve a greater international influence if it were to negotiate trade deals with one voice. Since then, the basic rule has been that the European Commission negotiates agreements on behalf of the EC, and presents the agreements negotiated for approval in the European Council. Today, the 25-member European Union is the largest trading power in the world, and most member states have decades of experience of coordinating their national trade interests into a common position. However, partly as a result of the complex nature of the trade decision-making processes it is sometimes problematic to identify who or what really influences EU trade policy.

Purpose: Our purpose with this study is to compare how the two selected schools in two different areas in Stockholm chooses to introduce and integrate newly arrived children in Sweden. The schools are located in the suburb and downtown in Stockholm. One school has chosen to integrate the child by placing him or her in a preparatory class and the other school is placing the child into a regular class.Investigation questions: We want to find out how the choosen schools are working with a newly arrived child. How is the child integrated and introduced directly into a regular class through teaching methods and teaching material and how a newly arrived child is integrated and introduced into a preparatory class through teaching methods and teaching material. We also want to find out if the community authorities in the City of Stockholm and the Swedish state have guidelines that schools are supposed to follow in the work with newly arrived children and whether our selected schools are working after these guidelines.Method: The study is based on two methods.

There are numerous questions to be asked when your task is to plan a small community?s future development. Is it possible to suggest something new and modern? What considerations should be taken concerning the existing situation? What is an appropriate size for the new development? Where is it possible to build and what is the most appropriate method to use?In this master´s thesis I have tried to develop and describe a working-process where I execute a complete landscape character analysis for the whole community in question to get the answers to where and how it would be most appropriate to develop a village like Flädie without destroying its current character.Flädie is a typical small village in the countryside of Skåne, Sweden. It is strongly effected by the expansive and urban region it?s located in but is still rural in character.

Genom ett testamente kan en person se till så att han får sin yttersta vilja fram efter hans bortgång. Vid upprättande av testamente måste dock en testator ta hänsyn till de formkrav som gäller för handlingen, vilka är kraven på skriftlighet, underskrift och bevittning. Dessa formkrav brukar traditionellt sett bestå av en fysisk del, så som att testamentet ska upprättas på papper, testatorn ska egenhändigt skriva under testamentet och bevittningen ska ske genom fysisk närvaro. Vi lever dock i ett allt mer digitaliserat och teknikvänligt samhälle och en naturlig följd av det vore om en person kunde upprätta ett digitalt testamente.Syftet med denna uppsats är att fastställa gällande rätt avseende testamentets formkrav och utreda om de kan uppfyllas genom ett digitalt testamente. Eftersom formkraven inte kan uppfyllas elektroniskt traditionellt sett, kommer författaren istället att utgå ifrån syftena bakom formkraven.Bakom kravet på skriftlighet ligger främst bevis- och äkthetsfunktionen som syftar till att säkerställa ett testamentes tillblivelse, giltighet och innehåll.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

IRB 340, Flexpicker is an industrial robot used for sorting, packaging and the handling of details up to two kg. The Flexpicker is a delta robot, meaning that it with three arms controls a triangular plate, swivel, in a work area shaped like a cylinder. Joints using plain bearings connect the arms.The plain bearing in use today consists of a plastic ring which slides against a hard anodized joint ball. Despite the fact that the plastic contain friction-lowering additives, the bearing needs to be lubricated to prevent noise. Because the robot is used in food and drug handling environments, where the demands on hygiene are set very high, the robot is often washed.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.

This is a study of proficiency development of major/lt colonel officers (level 2-3) within the Swedish armed forces. The study includes officers above the age of 45. The background of this study is a study from January 2000 (written by Björn Osswald). Osswald discovered that proficiency development decreased at the age of 45. Since the profession as an officer today is a lifetime profession, this is a result that the Swedish Armed Forces not can afford.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.

This study has been carried out as a part of the EC funded project, SMARTDOC IST-2000-28137, with the objective of developing application components that provide highly interactive visualization and collaboration functionalities. The low-level components from the graphics library AVS OpenViz 2.0 are used as the development basis. The application components can be inserted into electronic documents that allow embedded controls such as web documents or Microsoft Word or PowerPoint documents. Instead of displaying results as static images, a SMARTDOC component provides the ability to visualize data and interact with it inside the document. Although the principal goal of the SMARTDOC project is to create components in a number of different application domains this study concentrates on developing a medical imaging application component in collaboration with the project partners AETmed and professor Alan Jackson at the University of Manchester.

The Swedish group contribution rules do not include a right to deduction for cross-border group contributions unless the receiving company is taxable in Sweden. There has been much discussion regarding whether the rules are compatible with EC law. On 11 March 2009 the Swedish Supreme Administrative Court ruled ten cases concerning the right to deduction for cross-border group contributions. In three of these judgments deduction for a group contribution from a Swedish parent company to a foreign subsidiary within the EEA was allowed, despite that the subsidiary was not taxable in Sweden. The main purpose of this master thesis is to analyse whether the interpretation of the Supreme Administrative Court concerning the right to deduction for cross-border group contributions is compatible with EC law.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.