Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Annonseringstjänster på nätet finns idag för alla möjliga ändamål. På grund av detta ökar även bedrägerier och annonser med tvivelaktigt innehåll, för att undvika att sådana annonser publiceras är det viktigt att annonseringsföretagen granskar sina annonser innan dem publiceras.Detta examensarbete har utförts på ett annonseringsföretag som behandlar jobbannonser. Företaget är stationerat någonstans i Europa.Eftersom annonserna granskas av ett externt företag vars tjänster annonseringsföretaget hyr in så är tanken med examensarbetet att skapa en förståelse för hur arbetsprocessen fungerar på granskningsföretaget samt identifiera vad som kan förbättras med det granskningsverktyg som används för att granska annonser idag.Detta har utförts genom kontextuella intervjuer på plats hos granskningsföretaget. Resultatet av dessa har sedan visualiserats i fem olika arbetsmodeller: (flödesmodellen), (sekvensmodellen), (artefaktmodellen), (den kulturella modellen) samt (den fysiska modellen) Beyer och Holtzblatt (1998). Tanken med dessa modeller är att de ska agera som en grund när nya designbeslut fattas och bidra med en förståelse för hur arbetet fungerar hos granskningsföretaget.Rapporten kommer för övrigt presentera en del designförslag som framkommit av de fakta som finns i arbetsmodellerna vilka kan förbättra den nuvarande lösningen.All information i denna rapport är tänkt att fungera som ett stöd för annonseringsföretaget när dem designar nya lösningar som rör granskningen av jobbannonser..

This thesis describes the development of a tank insert for diesel cars, from idea to a prototype. The idea is to design an insert which makes it impossible to refuel petrol in a diesel car. The insert shall be installed in the existing tank opening on diesel cars. The tank insert is designed for the Swedish company SverigeGrepen AB located in Vänge, just outside Uppsala. Their main product is a pitchfork that is ergonomically designed and durable.A pre-study were performed in which information relating to fuel caps, tank openings, petrol- and diesel nozzles were collected.

Want to help making the world a better place? Do it with HypOCycle!HypOCycle is a bachelor thesis that started in September 2007. The project is owned byLars-Johan Hjertz and Erik Westerlund.HypOCycle is probably the only bike in the world that has a linear pedal movement. Themovement comes from a new engine technique that hasn?t even been brought to themarket yet.

The focus on this essay is derived from an international and national dialogue for sustainable development. The recommendation from international level has been to find solutions for governments to implement strategies for sustainable development between local and regional level. This initiative is to improve and stimulate the dialogue between the local inhabitants, officials, entrepreneurs and stakeholders in the communities together with the authorities on the regional level. The purpose is to share knowledge and find ways to learn about the natural systems and how to co-operate in the work of preserving the natural resources and developing different processes for a sustainable development. Many scientists? today stress the importance that ecosystem resilience is promoted by biodiversity conservation and that we need to find solutions for local ecosystem management practices.This essay aims to find theoretical approaches and perspectives that can be used in a wider framework to study co-operative processes between the local (agent) and regional (structure) level.

Uppsatsen syftar till att förklara drivkrafterna bakom utvecklingen av den svenska ubåtsjaktförmågan under 1980-talet. Detta sker genom att utvecklingen studeras ur två olika perspektiv med avsikt att utröna vilket av dem som har bäst förklaringskraft. Perspektiven underbyggs av varsin statsvetenskaplig förklaringsmodell, som båda är hämtade från Graham Allisons Essence of Decision. Modellerna benämns i detta arbete det rationella aktörsperspektivet respektive det interna maktkampsperspektivet. Till vart och ett av perspektiven lämnar Allison ett antal rekommenderade frågeställningar och med hjälp av dessa utvecklas två analytiska nät.

An organization must manage its resource consumption and material flows in order to satisfy the demand of its products as efficiently as possible. Managing of the aforementioned requires a balance between the organizations resources (such as the capability of distribution and production) and the market demand. According to Gardner (1990), an estimation of future demand is a necessity for maintaining the balance. An instrument that is used frequently to estimate future demand is demand forecasting. The demand forecasting practice has been thoroughly studied and a plethora of academic contributions exist on the topic.

In this paper Swedish hedge funds and strategies are discussed and analysed. These new financial forms seem to draw recently a huge attention both in media, press and the academic world. The fact is that hedge funds have existed already for a long time but it is still known too little about them. After the introduction of hedge funds, different asset pricing models are discussed including the most basic of all ? CAPM and further Fama and French three factor model as well as the expanding model with conditioning approach.

We are living in a multicultural society where people from other countries and other cultures are coming to Sweden, including children. Regardless of reasons why these students have come to Sweden, it is common that they are newly arrived and have to learn a second language, in this case Swedish. This will be a challenge, opportunities and difficulties for the student, students? families and for the school and their staff.The purpose of this essay has been to illumine the teaching methods, models and what materials are used by teachers today to contribute to the best possible second language learning for newly arrived students. In this essay the focus has been on one theory and several model-based approaches.

Syftet med fo?religgande studie var att underso?ka hur ledarskapsmodeller sprids genom exemplet Fo?rsvarsmakten och Transformativt ledarskap. Underso?kningen baserades pa? en kvalitativ ansats, vilken utgjordes av en fallstudie som innefattade intervjuer och dokument. Ga?llande genomfo?rda intervjuer bestod urvalet av a?tta informanter fra?n Fo?rsvarsmakten och Fo?rsvarsho?gskolan, vilka var experter inom a?mnet ledarskap.

AbstractMy feature career as a teacher, for the early years of compulsory school, makes it interesting to finding out of how teaching religion can be donned. I am interested in what methods can be used for teaching religion That?s why my purpose aims to find out how five different teachers, of the early ages, works and what methods they use while teaching religion. My issue for this composition is: what methods, or to a point - methods supported by different teaching models, can be used for studying religion in compulsory school? Empirical and specialized literature points in the direction fore methods like storytelling, load reading, drama, group works, independent searching of information, working books and so on.

Library 2.0 is a term which emerged a few years ago and is frequently discussed. There is no uniform definition of the term but the central aspect of the concept is to encourage increased participation from library users.The aim of this Master's thesis is to investigate if and if so, how the professional role of the librarian is affected by Library 2.0. To do that, we have conducted a case study at the public library in Umeå. Their homepage minabibliotek.se is a practical example of Library 2.0. The homepage is based on interactivity and the library users can participate in various ways.We thougt that qualitive interviews was the best way to gain an understanding for how the librarians at the public library in Umeå experience how the work with minabibliotek.se affect their professional role.

This thesis work has been performed at the department of diagnosis and dependability at Volvo Car Company, Torslanda. The background of this project is based on interest in ascertaining how different factors possibly can affect a diagnosis method, which has been developed to find leaks in the fuel tank and evaporation system. According to the OBD II requirements leaks with an orifice diameter larger or equal to 0,5 mm, must be detected. The idea of the diagnosis method is to create an over pressure in the system with an air-pump. The current through the pump is measured and correlates to the power consumed by the pump.

In order to facilitate design and maintenance of such a large and complex site as a nuclear power plant, all system functions must be described in a stringent way. In the past, these descriptions consisted of text documents and logical diagrams, but today there are an increasing number of object-oriented programs available on the market which might be used for this purpose. This Master Thesis has made a closer study of one of these programs named Rational Rose. The principal of the program is to facilitate software design and development, not to create models of plants. However, using the program the same way as developing software, specifying actors then gradually extend the model with use cases, use cases diagrams etc, the same methods can be used when modelling plants.

Medieföretaget AB is a Swedish Media Company that covers several different business areas.The company daily produces one of the biggest newspapers in Sweden and publishes editorialnews on one of the country?s most visited news homepage. The company also has smallerfirms that produce new business models. Due to big changes in the media climate over theworld and a new company management team the company in November 2008 started adepartment for innovation. The main purpose of the department was to create a structuredway for managing ideas and to promote innovation.