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.

The business mission of Norra Skogsägarna is to achieve a profitable forestry for the private forest owners. With this as a background it is of interest for the forest owner association to know how forest owners think about voluntary retentions, the methods of increasing production and quality and if there are differences between those who have chosen to certify their forest and those who haven?t. This kind of knowledge is of importance, to in an effectively and adjusted way, help the forest owners achieve a profitable forestry. The objective of this master thesis is to increase knowledge about private forest owners? opinions of the methods of increasing production and quality and to what extent these methods are used.

Since the 1950s, the development of modern rotation forestry in boreal Fennoscandia has resulted in a severe reduction of older forests, and a high degree of fragmentation among the small patches that remains of old forest. In Sweden, when performing conservation value assessments in order to identify and preserve the remaining forest habitats, the government authorities use to a significant extent a set of indicator species that indicate habitats of high biological conservation value. One species considered to indicate high conservation values in pine-heath forests is the red-listed ectomycorrhizal (EM) macrofungi Sarcodon scabrosus (Fr.) P. Karst. In the present study, the validity of using S.

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

The aim of this study was to compare activity, lying down and getting up behaviour, weight gain and cleanliness in heifers in cubicles versus on deep-litter. The study was conducted from autumn of 2005 until autumn of 2006 in a commercial organic dairy herd with 340 cows. In 2005 the farm rebuilt half of the young stock accommodation from deep-litter pens to cubicles. The experiment used 150 heifers of the breeds Swedish Red, Swedish Holstein and crossbreeds between these, all born on the farm. The animals were divided into three blocks based on breed and within each block they were sorted after increasing age. The youngest heifer in each block was randomly allocated to one of two groups, cubicle or deep-litter pen.

This EEF-project is a part of a larger project at SLU, Division of Reproduction, Dept of Clinical Science, with the intention of developing and evaluating new methods for the assessment of stallion semen quality. Over the last 10 years there has been an increase in the use of artificial insemination with cooled semen in Swedish horse breeding. At the same time, foaling rates have decreased. This has lead to a need for new and better methods of assessing the quality of stallion semen. This EEF-project was based on an objective method to calculate motility, with QualispermTM, in fresh and cooled stallion semen, and after selection. Today sperm motility evaluation is mainly done subjectively by visual assessment with a light microscope, and the correlation between these motility results and fertility have varied.

Brominated flame retardants (BFRs) has for many years been used in products to reduce their flammability, mainly in electronic products, textiles and construction materials. In 2003, Sweden imported 300 tons of brominated flame retardants. Leakage of these compounds has polluted natural environments. Fishes has shown increased contents of these substances, especially fat fish, since brominated flame retardants tends to accumulate in fatty tissues. They are also regarded as persistent and that gives them the ability to travel long distances. What also is really scary is that increased levels of brominated flame retardants have been detected in human breast milk. The knowledge of the brominated flame retardants is limited and not so much research has been done in this field. There are many reasons though, to keep the research going. Partly their structural resemblance to well-known toxics as PCB, but also their ability to accumulate in biological systems and enrich in food chains. In which way they affect humans we really don?t know yet.

Syfte och frågeställningar: Syftet med denna studie var att undersöka hur individer med multipla extremitetsskador som hade genomgått utredning eller rehabilitering inom EX-Centers verksamhet upplevde sin livskvalitet. Frågeställningarna handlade om att jämföra gruppen med svenska populationsbaserade referensvärden och att undersöka om det fanns skillnader i livskvalitet mellan individer med medfödda eller förvärvade extremitetsskador och mellan kvinnor och män. Att undersöka om det fanns samband mellan SF-36 delområde Fysisk funktion och smärta i relation till övriga delområden och övergripande domäner samt samband mellan SF-36 självskattning i relation till kön, ålder, typ av skada, ortstorlek, sysselsättningsgrad eller civilstånd. Metod: 105 individer bjöds in till denna kvantitativa tvärsnittsstudie var av 62 (59 %) individer deltog i studien (33 kvinnor och 29 män, förvärvade (n=19) respektive medfödda (n=43) extremitetsskador). Livskvalitetformuläret Short Form 36 (SF-36) och frågeformulär om demografisk data användes.

The thesis work focuses on marketing and its point of departure centers on mapping the utilization of social media as a form of marketing. The choice of this thesis subject has been deemed by the authors as one of particular interest due to the current popularity of social media in the Internet connected society and their use as marketing tools. Specifically, this thesis sets out to explore how companies exploit social media tools in marketing and how their use affects retail operations and customer relations in an effective and creative way.The report concentrates on qualitative data collection, the interview answers of four respondents, of which, two are considered experts within the field of social media. The choice of suitable respondents was strategic with the goal of covering as large a portion of the social media field as possible; one social media educator that works with companies and one who assists companies with social media applications. The remaining two respondents work in marketing and communications and employ, as part of their job, social media tools such as Facebook and Twitter.

This study was made to see too what extent Swedes uses consumptive resources such as berries and mushrooms, game meat and meat from fish in their household on a yearly basis. I have also looked into the difference between rural and urban areas in Sweden. Further aim was to determine what factors that correlates with the participation in berry and mushroom picking and the use of game and fish meat within the household. The study was conducted in form of a mail survey that was sent to randomly chosen persons in every municipality in the six northern most counties in Sweden and in the county of Stockholm. In addition a Sample was sent to randomly chosen persons on a national level.The results showed there is a difference in use between rural and urban areas in Sweden in all 4 investigated consumptive resources.

The Swedish forest have about 100 000 km of watercourses and it?s an important structure in Swedish landscapes and catchments. In some of the watercourses lives spieces like the freshwater pearl mussel (Margaritifera margaritifera) and brown trout (Salmo trutta) which both are sensitive for inteference from the forestry. The new EU water framework directive has a goal that all surface water will have high or good ecological- and good chemical status at latest by the 22nd December of 2015. The study has been made in the catchment of Håltjärnsbäcken and it is from a national perspective one of the most valuable streams in Sweden and which also have been included in a LIFE-project. The catchment is situated within the Eco-park of Malingsbo-Kloten and managed by Sveaskog AB.

In Sweden today many municipalities and sport clubs chooses to build artificial turfs becauseof the increased period of using the turfs during the year and less maintenance requirementsthan for natural grass fields. What could be problematic with artificial turfs is the rubbergranules used as infill material in the turf matt. The rubber granules are often made fromrecycled tires, which may contain for the human health and the environment, harmful substances.This was the reason why the Swedish Chemicals Agency commissioned a statusreport in 2006 which, among other things, concluded that the environmental and health risksassociated with granules made from recycled tiers in artificial turf fields were small, but thatthere could be a local environmental hazard. The purpose and objective of the risk assessmentwas to identify how artificial turf plans granules can affect recipients in the area closeto the pitches and provide input to reduce the spread of metals and substances harmful forboth human health and the surrounding environment. The work was divided into three parts:(1) the construction of artificial turf pitches and their material content, the spread of granulatesoutside the fields and disposal of artificial turf pitches.

Mastitis, inflammation in the udder tissue, caused by S. aureus is a big problem in dairy cattle production. It causes suffering for the cow and curing or replacing the infected cow is costly for the farmer. It is known that beef cattle also suffer from mastitis caused by S. aureus.

Den svenska klädimporten har ökat dramatiskt och vårt samhälle har förändrats till ett konsumtionssamhälle där vi shoppar efter ?köp och släng? istället för ?slit och släng?. Den ökade klädkonsumtion är ett omdiskuterat samhällsproblem och mode är en färskvara som uppdateras i en allt snabbare takt. Ett stort utbud tillsammans med de låga priser som klädmarknaden är uppbyggd av uppmuntrar till impulsköp vilket gör det allt svårare för kunden att fatta medvetna köpbeslut. I denna studie kommer vi att utgå från Armstrong och Kotlers modell av köpbeslutprocessens som är uppbyggd av fem steg som innefattar hela processen.

Acid sulphate soils is a wide spread problem along the northern coast of Sweden. This is causing great damage through low pH and leaching of metals out into the streams. These soils are estimated to be found in several places in Sweden but also in many other areas in the world. One of these areas in Sweden that are believed to contain these sediments is Mälardalen. The purpose of this study is to evaluate the extension of the acid sulphate soils in this area.