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.

English title: Part-time work among women in Sweden ? what influences choice of working hours? In the 1960s and 70s a large growth in part-time work amongst women in the Swedish labour market took place. A net inflow of workers into the labour market has been suggested as the main source. However, part-time work is still a common phenomenon among Swedish women; in 2004 almost 40% of all women worked part-time, and women are clearly dominating the part-time sector. A gradual changeover from house work to market work is hardly a valid explanation anymore.

I ett samhälle där det råder allt större konkurrens mellan företag och produkter, och då kunderna blir allt mer krävande, har Cause Related Marketing (CRM) blivit något av en unik win-win strategi. CRM innebär att ett företag tillsammans med en välgörenhetsorganisation skapar ett samarbete för att marknadsföra och sälja en produkt för välgörande ändamål och därmed nå ömsesidig vinst.Syftet med uppsatsen är att se vilka effekter CRM kan ha i jämförelse med traditionell marknadsföring. Vi har valt att undersöka varför företag väljer att engagera sig i välgörenhet och om man kan använda ett sådant samarbete som ett marknadsföringsverktyg.Den metod vi använt för studien är en kvalitativ metod. Till vår hjälp har vi använt oss av tidigare forskning inom ämnet samt genomfört intervjuer med företag som varit relevanta för studien. Företagen som medverkar är verksamma inom detaljhandel eller dagligvaruhandel och samtliga har valt att engagera sig i Rosa Bandet.Slutsatser som dragits genom studien är att CRM är en strategi som alla företag inom detaljhandel och dagligvaruhandel kan använda sig av.

In the Swedish market, there is a wide selection of herbs as supplement to the horse´s feed. A trend today is that many companies are marketing herbal remedies with allegations of medical effects. If you want to sell the product for that purpose it must be verified and approved as drug or natural remedy by the Medical Products Agency. Some herbs may contain active substances. Nevertheless, only a few studies have been conducted on single herbs to investigate safe doses for horses.

SAMMANFATTNING Syftet med denna studie har varit att jämföra användbarheten av de tre diagnostiska metoderna smärtprotokoll, tryckmätningsmatta samt klinisk ortopedisk undersökning för att upptäcka kronisk ledsmärta hos katt. Av 23 medverkande katter hade 11 tidigare diagnosticerats med kronisk ledsjukdom vid Skara Djursjukhus och 12 var friska kontroller. Vid undersökningstillfället fick djurägarna först fylla i tre smärtprotokoll. Katterna fick sedan gå över en tryckmätningsmatta som registrerar hur mycket vikt som läggs på varje tass, och även hoppa från 1 meters höjd ned på tryckmätningsmattan. Katterna genomgick också en klinisk ortopedisk undersökning. I studien kunde samtliga tre diagnostiska metoderna smärtprotokoll, tryckmätningsmatta och klinisk ortopedisk undersökning skilja mellan friska katter och katter med kronisk ledsjukdom.

In Kenya the Maasai pastoralists have based their livelihoods on dairy production and the production goal is to maintain a sufficient milk supply throughout the year. The pastoral dairy production has two vital characteristics; breeding and milking. Traditionally, breeding is the men?s responsibility, while milking is the duty of women. Depending on this partition of chores between men and women, they also have different management routines, ambitions and strategies regarding the milk production.

Som en del av SMEKAB AB:s tillverkning åt DeLaval Sales AB ingår tillverkning av frontar och mellanväggar till ungdjursboxar. Efter det att produkterna varmförzinkats placeras de stående i grupper om tio i så kallade häckar. Där sker en mindre montering innan de färdiga detaljerna placeras en i taget på en pall. Denna operation anser SMEKAB tar för lång tid, man vill därför tillverka en tippanordning som gör det möjligt att banda ihop alla tio för att sedan lägga dem på en pall.Arbetes huvudsakliga uppgift är att ta fram produktionsunderlag för en sådan anordning. I produktionsunderlaget skall ritningar, säkerhetsföreskrifter, hållfasthetsberäkningar samt en grov ekonomisk kalkyl presenteras.

Urban farming can be viewed in several contexts. The first part of this work brings up the beneficial effects of farming on our physical and mental health, knowledge as well as on social life in cities. The introduction of gardening in schools can contribute to an increased awareness on both agricultural practices and importance as well as ecological processes. It can also be used in teaching of other subjects. Farming can also contribute to improving the household economy, and the economy on a municipal or national level.

There is now a trend to move closer to the customer in the form of long-term and lastingrelationships. The market today is characterized by growing competition with new playersconstantly arising. In order to gain competitive advantage with the increasingly challengingmarket, companies require to place the customer in the centre. Being close to the customerand engage in successful efforts to create customer loyalty has become a critical successfactor in many businesses. Especially when the customers in today's market is becomingincreasingly unfaithful and continuously looking for new companies with new productofferings.Many companies have now also realized the importance of trying to retain existing customersas it is more profitable than constantly trying to acquire new ones.

Objective: The objective of this thesis is to investigate how Scania has attained success to establish on the Indian market and to inquire into the establishment process of Scania and their entrance in the Indian market. The thesis describes different factors such as the product, mode of entry, time of entry and choice of market that play a role when a company establishes and invest in a foreign market.Method: This thesis is limited to the process of establishing Scania on the Indian truck market. A qualitative approach has being utilized in this study, consisting of interviews withStaffan Sjöström, development manager at the R&D department, Koen Knoops, vice president at Financial Services and Henrik Fagrenius, former managing director for Scania in India. Data collection from various journals and articles have been conducted for the presentation of the number of sold newly registered trucks in comparison to the number of sold newly registered trucks in India by Volvo, Tata Motors and Ashok Leyland during 2010, 2011, 2012 and the first three quarters of 2013.Theory: With a starting-point in empirism, we have used a theoretical frame of reference to describe Scania´s establishment process. Scania makes use of an internationalization strategy, namely Market Selection, Time of Entry and Entry mode and the network model, which describes the process of establishing on a foreign market as a business association with various players on the market.

In a business environment where the stakeholder perspective is evolving and sustainable development is receiving increased attention, it is of importance for companies to adjust. The demand and pressure is exerted from several stakeholders who force companies to take action and live up to the expectations because if failing to do so, negative consequences will most likely be the case. The attention of this study is on ABB Power Products (ABB PP) and their environment and working environment risk management. The aim of this thesis is to identify and describe how perceived environmental risks are managed and what the incentives are to work proactively to minimize the risks. The incentives for a proactive risk management strategy are researched through both a strategic and operational perspective.

Syftet med uppsatsen, att utreda de skillnader i rättsverkningar som finns mellan Natura 2000-områden och vanliga naturreservat,har jag uppnått genom att använda mig av traditionell juridisk metod. Genom att jämföra lagtextformuleringar, förarbeten och bakgrund till bestämmelserna om de två områdesskydden har jag funnit att reglerna om Natura 2000-områden har en betydligt större räckvidd än bestämmelserna för vanliga naturreservat. Allehanda verksamheter och åtgärder omfattas av den särskilda tillståndprövning som gäller för ingrepp i Natura 2000-områden, medan vanliga naturreservat har begränsad räckvidd till de ingrepp som stadgas i reservatsföreskrifterna. Jag har även funnit skillnader när det gäller inrättandet och upphävandet av områdesskydd, och resultatet är att EU-kommissionen utövar en stark kontroll vad gäller Natura 2000-områden. Kommissionen kan tvinga medlemsstaterna att inrätta särskilt skyddat område, och om medlemsstaten vill upphäva skyddet måste samråd ske med kommissionen.

During the last decades, brand equity has been a priority topic for both practitioners and academics. In accordance with the structural changes in the economic settings caused by the so-called "new economy", corporations being confronted with a shift on perceived business value structure from tangible assets to intangibles. On the other hand firms increasingly are adopting more responsible behaviour towards their societies. In this context, one critical question is to understand how corporate conduct may affect brand equity. The purpose of this study was to find how brand equity (BE) measurement methods embrace corporate responsibility (CR), based on a literature review.

The purpose of this study is to investigate, and if possible explain, how background, childhood, and education in a municipal or regional context can affect young peoples? life trajectories.The living conditions for the population in the coastal region Roslagen with its geographical and historical specificities has during centuries largely been characterized by practical crafts-manship. With a growing share of non-permanent residents in the region with demand for help and services, this culture has during the later years been able to prosper. The social reproduc-tion in the municipality also seems to be extensive. In addition to original background, appar-ently the municipality?s service-dominated trade and industry culture has also affected the choice of education and profession of the youth in Norrtälje.

Intense competition among companies and luck or unavailability of certain resources in country of company?s origin force last to cross the borders, and start to hunt for new markets and cheaper inputs. However, by investing abroad the company is not only facing and dealing with cultural differences and new regulatory framework, but also becomes dependent on decisions and actions of different and to large extend unknown government. Moreover, the majority of the investments? flows are directed to developing countries, where power and capabilities of state authorities are considered to be more extensive than in countries of developed economies.