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.

Today around 28 000 women originally from countries where FGM is practised, are living in Sweden. Many of them are at childbearing age which means that knowledge about FGM and its consequences is of outmost importance during delivery. The aim of this study is to describe current research on how to manage the delivery, regarding deinfibulation and the following stitching as well as the risk of complications when the labouring woman is mutilated. This review of literature is based on 12 scientific articles published between years 1989 ? 2005.

AimThe aim of this study is to investigate who can be considered to be the owner of the broadcasting rights on sport events in Sweden. Furthermore our aim is to investigate how the owners can protect their rights.The reason why we are interested in this subject is that there is no legislation in this field. There is no legislation on who the owner is and there are no arena rights that protect the broadcasting rights. We have studied case law and legislation in other countries and tried to apply it to Swedish conditions. We have posed the following questions:Who owns the broadcasting rights on sport events in Sweden?What legal protection does the owners of the broadcasting rights have for their rights?MethodThe study is based on literature studies and interviews.

Background: Obesity surgery is the only technique that has proved to have a long-lasting effect on weight loss. Operation is not a solution but rather a lifelong involvement for the person. To loose a lot of weight means a big adjustment for both body and mind and the operated person may need support, advice, information and encouragement. Aim: The aim was to describe how a person, operated for obesity, can be supported in order to reach improved health pre- and postoperative. Method: A systematic literature study was made which resulted in 18 scientific articles that have been reviewed.

Background/Literature: Workplace environment has a significant influence on the livelihood of many in today?s world. In Sweden one million employees feel the effects of ill-health due to a dissatisfactory workplace environment. Consequently there has been a recent focus on the promotion of health in the workplace with an emphasis on physical activities. However scientific research has shown that psychological and social aspects need to be addressed in addition to the physical aspects.

Background:The concept of transition means a change in a person's life where he or she is forced to adapt. There are different phases in life that results in different adaptations. In this essay, transition is described as the physical and mental journey between the home and an elder care facility. The Aim was to describe elderly people's experiences of transition when moving from their previous home into an elder care facility. The Method used was a literature review.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

AbstractBackground: When an acute illness or trauma occurs, life becomes disorganised and shattered for the critically ill person and his/her family members. The family members are confronted with thoughts about life and death which can cause stress and anxiety. How the family members cope with the crisis is individual and depending on personality and earlier experiences. Aim: The purpose of this literary review was to illustrate the family members´ experiences when dealing with a critically ill family member. Method: A literary review was made based on fifteen qualitative and quantitative scientific articles and a literary book.

The main purpose of this Masters thesis is to contribute to the understanding of high school teachers information seeking behaviour in the transition from university studies to occupational practice. The theoretical framework encompasses theories of professional socialization, the sociology of knowledge, of professions, and of library and information science. The empirical material has been collected through interviews with six recently qualified high school teachers in different subjects. The interviews have been analysed on two different levels; first on a descriptive level and then on a theoretical level. The major findings are that the academic context limited the student teachers information seeking and they did not have the opportunity to choose cognitive authorities on their own initiative.

Aim: The aim of this study was to examine and explain the various methods available to rate the erosion damage, and on which teeth and tooth surfaces of erosion damage mostly occurs in children and adolescents.Method: A literature review was conducted, based on 15 scientific articles that have been reviewed, evaluated and analyzed. Articles were searched for in the database PubMed.Result: Six of the articles used the TWI (tooth wear index), which is an index to diagnose the tooth wear in the primary and permanent dentition. Eight articles used other indices as they considered that the TWI was not sufficiently developed to register the degree of tooth wear on some teeth. Tooth wear in the primary dentition occurs most often in the canines and incisors. Tooth wear in the permanent dentition was found in the literature to be mostly occurring on the occlusal / incisal surfaces of all teeth and tooth surfaces.LyssnaConclusion: There is no common index in the articles but many of them use the TWI.

This is a qualitative study with four interviews, in four different preschools, in the same municipality. By making it so, it becomes a case study to describe a phenomenon in a municipality which also is the definition for this investigation. The purpose of my study is to examine what it means, in a municipality, to have different types of introduction at preschool. Where I ask the question why preschools choose to have a specific method of introduction and what are the basics and ideas behind the choice of the method? What significance do these different methods have to attachment theory? What do teachers think about the advantages and disadvantages with their choice of method?The versions of introductions are many and may vary; the duration of the introduction may vary from 1-3 days up to 3 weeks.

Aim: The aim of the study is to show how a Bildung-oriented biology teaching could be designed, along with providing classroom examples of such teaching. In this study, the term Bildung, is defined based on the German Didaktik tradition as competences for self-determination, constructive participation in society, and solidarity. Theory: The study is based om Englund?s thoughts of teaching as didactic choices that express different views of meaning, socialisation, method, and context. This is referred to as companion meanings. Additionally, the theoretical framework is influenced by Gadamer?s thoughts on understanding through dialogue and Klafki?s didactic analysis of educational content for Bildung-orientated approaches. Method: The empirical qualitative study is based on ten semi-structured interviews of biology teachers at Swedish Folkh?gskola.

This essay is an examination of the examples in Kant?s Critique of Judgement. The examples which I have focused on all converge in an idea of wildness. These examples of the beautiful are illuminated by a culture-historical perspective, where the literary and scientific travelogue genre is of great importance. Apart from being exegetic and culture historical, my method is also analytic.

This essay is an examination of the examples in Kant?s Critique of Judgement. The examples which I have focused on all converge in an idea of wildness. These examples of the beautiful are illuminated by a culture-historical perspective, where the literary and scientific travelogue genre is of great importance. Apart from being exegetic and culture historical, my method is also analytic.

This essay is an examination of the examples in Kant?s Critique of Judgement. The examples which I have focused on all converge in an idea of wildness. These examples of the beautiful are illuminated by a culture-historical perspective, where the literary and scientific travelogue genre is of great importance. Apart from being exegetic and culture historical, my method is also analytic.