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.

The purpose of this study was to find an explanation for why Amnesty International in Sweden has seen an increasing number of members, while the number of participants at the national annual meeting has decreased.The method of the study was done with an inductive approach in which the problem has affected the choice of theory and empirical data. The empirical data has been collected through both qualitative and quantitative method in which the analysis was implemented with support by statistics and interviews.To strengthen the arguments in the paper, sociological theories on organizations are used and also theories about social movements.The conclusion of the study is that Amnesty International Sweden has undergone a transformation towards a decentralized organization because it is not longer relevant for people who are members to achieve the purpose of the organization to participate at the annual meeting. This because that these members accesses the recourses they want to achieve by working on a local level. The main conclusion of this study is that Amnesty has moved towards being an organization that to some extent are working as a social movement, where there is no longer any clear link between local work and the central board of Directors. .

This study aims to identify the municipalities of Hallands? methods, guidelines and policies in integration concerning new arrivals of children and teenagers. Some of the new arrivals are under the power of Swedish Migration Board and some of them are by a contract handed over to the municipalities. The evaluation is based on Michael Lipskys street-level bureaucracy which puts its focus on the lower level of bureaucrats meeting with clients. The frame is Skolverkets guideline for education of new arrivals which is more or less a way towards a common policy.

Uppsatsens ämne berör karaktärer i tv-serien Downton Abbey och deras förhållande till kläder. Tre karaktärer jag tolkar som konservativa ställs i kontrast till tre karaktärer som i högre grad förespråkar moderniteten. Genom att jämföra hur karaktärerna via kläder medvetet och omedvetet gestaltar sin syn på samhällsutvecklingen undersöker jag hur stora likheter som framkommer mellan dem. Syftet är att analysera hur individens samhällssyn gestaltas genom kläderna. Analysen utförs med en metod inspirerad av ikonografi där nyckelscener från serien betraktas utifrån en rent beskrivande vinkel såväl som i relation till samtida kontexter.

Detta är ett examensarbete som undersöker barns och vuxnas tankar kring barns rum, med frågan:Hur skulle barns rum utformas om barnen fick bestämma och hur tänker barnens föräldrar om utformningen?Syftet med undersökningen är att belysa barns rum hemma. Med utgångspunkt i drömrum och genom designpedagogiska workshops med vuxna och barn, undersöks miljön som skapas i barns rum och på så sätt kan också en barnrumsdiskurs utkristalliseras. I förlängningen kan denna undersökning ge ny insikt i hur vi ordnar rum för barn och låter barn vara medskapare av miljö. Det är viktigt att betona att det bara är en barnrumsdiskurs bland många.

Ursprunget till detta projektarbete är det rådande informationssamhälle vi nu befinner oss i. Detta innebär förändringar rörande både kontorsutformning och arbetssätt. Examensarbetet har gjorts för Martela AB. Martela är Finlands största tillverkare av möbler för offentliga miljöer och fann idén med framtida kontorsförvaring intressant. De har själva utfört projekt inom området, samt ser stundande förändring på de svenska kontoren.

During the last few years the presence of high arsenic (As) concentrations in ground water has been of major concern both internationally and in Sweden. Much evidence has been reported about toxic effects caused by arsenic. The carcinogenic effects and the possibility to measure the toxic impacts at low concentrations made the World Health Organisation (WHO) to reduce the guideline value from 50 to 10 ?g l-1 in 1993. In Sweden the corresponding reduction was implemented in 2003. Several surveys in Sweden have shown that high arsenic concentrations may occur in ground water.

This report studies how the divergence between men and women is manifested in the physical space and how the representation of room recreates this divergence. Spaces are coded and women have traditionally been associated with private space and men with public space, leading to that the home is encoded as female space and public squares as male space. Thereby women lack a natural place in public space. The National Board of Housing, Building and Planning (Boverket) wants to change this situation by enforcing safety-creating measures based on gender equality theories.I have studied what potential risks the project initiated by Boverket as well as discuss the potential problems with representation. Can representation be used without freezing the space? I also search for methods for working with a gender perspective without reproducing gender stereotypes and roles and avoiding encoding the private as female and public as male? Also I use a public seminar with urban planners, artists and architects to retrieve how we work with these issues today.I conclude that city planning needs to incorporate new strategies of thought that does not divide space, e.g.

The purpose of this legal dogmatic Bachelor Thesis is to define the legal definition of ?a rescue service? and illustrate the division of responsibilities between national authorities and the municipalities with regards to the execution of emergency response operations.?A rescue service? means the emergency response actions that national and municipal authorities are legally obliged to provide to prevent or minimise injury to people and damage to property or the environment when emergencies occur or seem imminent. In the following cases a national authority is responsible for providing the requisite rescue service:1. Search and rescue (air) ? the Swedish Civil Aviation Authority is the responsible authority;2.

This case study explores the question of implementation and steering in a society of governance. As an empirical example, a reform concerning the reception of separated refugee children in Sweden is used. As of the 1st of July 2006 the responsibility for providing housing for separated children lies with the local governments rather than with the Swedish Board of Migration, aiming to improve the children's situation. However, implementing this amendment has turned out to be a harder task than expected. Traditionally, the relationship between state and local actors is seen in terms of state steering or local self-government.

The purpose of this master thesis is to investigate different types of measures for making buildings more energy efficient and to estimate their profitability. The calculations were performed with the building simulation program VIP+ and the evaluation of the profitability with the life cycle cost method. Furthermore, it was examined how losses in the distribution of secondary systems of district heating can be avoided. Options to replace district heating with a local district heating system based on bio-energy have been investigated. The possibilities of achieving more efficient thermal energy consumption and production for the chosen estate were also examined.The object of the study has been a residential estate with 133 detached houses in Uppsala, built in 1974.

The aim of this Master's thesis was to examine the political and cultural reasons for making music materials compulsory at Danish public libraries by the new library act of 2000. The aim was also to examine how the public libraries have responded to this reform. To answer these questions a literature study was conducted as well as interviews. The results of the literature study indicated that the main reason for making music materials compulsory is to increase the influence of the library users. The study of the debate concerning the new library act showed that a majority of the Danish political parties as well as the Danish library organizations had a positive attitude towards the new obligation.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

Smarta elnät är en av lösningarna för att uppnå EUs klimatmål den s.k. 20-20-20-satsningen. Klimatmålen innefattar bl.a. ökad energiproduktion från förnybara energikällor och ökad energieffektivisering, detta anses nödvändigt för att hindra den globala uppvärmningen samt uppnå en bättre och mer hållbar framtid. Den elektriska energins svaghet är den begränsade möjligheten till effektiv och storskalig lagring. Eftersom den förnybara energin har en väderberoende produktion ska smarta elnät hjälpa konsumenten att styra energikonsumtionen efter hur energiproduktionen varierar.

This essay examines the Swedish missionary association Bible Faithful Friends? (Bibeltrogna Vänner, BV) ecclesiological development between the years 1911 ? 1986 and their relation to the Church of Sweden. This essay?s three main questions are:- How did the ecclesiology of BV develop during the years 1911 ? 1986, with certain focus on 1967-1986?- In what way was this ecclesiology imprinted bya) the structure of the missionary association?b) and the ecclesiological standpoint of the leader Axel B. Svensson?As regards the first question, the study shows that BV's ecclesiology, particularly in the years 1967 ? 1986, is characterized by a church debate between BV's board and the promoters and founders of the Lutheran Confessional Church (Lutherska Bekännelsekyrkan, LBK).