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.

The study intends to find easily recognizable indicator species for water quality in the constructed wetland of Flemingsbergsviken. The study is relevant since indicator species can be difficult to determine for common people. Easily recognizable indicator species could improve dialogue between the scientific community, administrative authorities and the general public. Such species could be used in education systems, associations or in information campaigns. Therefore, I have chosen to refer to these species as didactical species.

The retrospective part of this study evaluates the susceptibility patterns of bacteria isolated from blood in critically ill foals in Sweden. The most commonly obtained bacteria were Actinobacillus spp. (38 %) and Escherichia coli (27 %). Trimethoprim-sulphonamide (TMS) had good efficacy against most gram negative bacteria with the exception of Klebsiella spp. Among 17 Escherichia coli isolates 94 % were susceptible to trimethoprim-sulphonamide whereas all 24 isolates of Actinobacillus spp.

This study investigates how Arabic-speaking students in Sweden use syntax and prepositions in Modern Standard Arabic (MSA), and how their writing is influenced by Swedish grammar and Arabic dialects. The focus is on identifying systematic patterns of cross-linguistic influence and variation between different groups of learners. The data consists of written translations by 30 students in grades 7?9 who receive mother tongue instruction in Arabic. All students translated the same Swedish source text into MSA, and the translations were analysed with attention to syntactic structures and the use of prepositions. The theoretical framework draws on transfer theory, interlanguage theory, and the interdependence hypothesis, complemented by perspectives on multilingualism and diglossia. These frameworks make it possible to capture both external influences from Swedish and Arabic dialects, as well as internal processes of second language development.

Launching and marketing a health food product is associated with larger problems than a launch of a traditional food product. There are several sales channels that can be used for a health food product, for example the product can be sold as a traditional food product, natural health food product or as a prescription drug. A smaller company can however experience problems while launching its product as a prescription drug because of the large costs associated with this particular sales channel. There is often no other alternative than to launch the product as a traditional food product, this can however create other problems because of the existing regulations on what can and cannot be mentioned in the marketing of a health food product. The limited amount of information about the product that can be enclosed together with it makes it hard for a company to differentiate and position it on the market.

AbstractIntroductionWedged shoe insoles are used as a treatment for different problems in order to change the ground reaction force. They can secondary cause different loading patterns under the foot compared to normal. No previous study has, to the author?s knowledge, clinically evaluated the plantar foot pressure with different full-length wedges in normal persons.PurposeThe purpose was to evaluate the plantar pressure with different degrees of full-length wedges in normal persons.MethodTwenty persons with normal feet have participated in this single blind study. Wedges were produced clinically in four different shapes, 3° valgus, 0° flat, 3° varus och 6° varus.

This is a literature review of how the climate change affects the forest growth innorthern Sweden. The temperature will rise about 5 °C with the largest increase in thewinter season (December - February) and the CO2level in the atmosphere is expected tobe doubled. Precipitation patterns will change and increase with 25-35 % and theprecipitation will be in form of rain rather than snow. Today the forests in northernSweden are entirely dominated by coniferous stands. This may shift with the climatechange and results in a larger number of deciduous trees, preferably birch will becomestronger and grow better and faster.

Studien undersöker hur könsfördelningen ser ut på den samtida konstscenen i Sverige. I vilken utsträckning kön representeras på ett jämställt sätt inom utställningsproduktion antas kopplat till hur de delaktiga i beslutsprocessen förhåller sig till externt jämställdhetsarbete. Tre kategorier av organisationer studeras för att kunna avgöra om det finns skillnader i tillvägagångssätt. Officiella dokument från varje organisation undersöks för att förstå hur de formellt förhåller sig till jämställdhetsarbete. Statistik av den faktiska könsfördelningen för varje organisation tas fram från de två senaste årens utställningsarkiv.

The purpose of this thesis is to evaluate and update load curves for Fortum Distribution AB. Theload curve method is a tool used to forecast the strain of an electric grid. The method is based oncustomer annual energy consumption, outdoors temperature as well as customer category. Theload curve method was established by Svenska Elverksföreningen at the start of the nineties andfocus was put on standardizing annual energyconsumption, in order to make the method usableacross the nation. Present consumption patterns have changed since the original load curves wereproduced, which leads to a need to update the load curves.The work began with an update of present load curves according to recommendation taken fromanother earlier thesis.

Design principles are usually used by interaction designers to help creating a user friendly design by making the designer think about the different aspects of the design. These design principles has been further developed since they emerged in the 1990s, and today they're often used in the field of interaction design. By using the design principles, bad design can be avoided and the frustration of the user reduced. Design patterns is described as structural and behavioral characteristics to improve the environment in user interface amongst other areas. These characteristics could make things easier to understand or improve their appearance, they make tools more usable.The purpose with this essay is to identify design guidelinesto be used by developers when designing surveillance systems.

In this essay, I want to achieve an accessible and applicable entrance to Alexander Technique as a method for learning to use the body in such a way as to allow emotional expression in music. It is necessary to see the real need of Alexander Technique for the active musician, and therefore important components of music-making will be presented. These components are presented from an Alexander-perspective in order to produce a clear picture of the method of application.The prerequisite for emotional expression in music is musicians and music listeners with the ability to generate, and respond after emotional impressions. Alexander Technique provides an approach to make it easier for musicians, especially guitarists, to express emotions in a performance situation.After years of practice and obtaining musical knowledge and practical skills at the instrument, it is common that muscle tension and ingrained patterns contribute to limited expression. Muscle tensions arising from pressured situations such as auditions, competitions and concerts.

The aim of this study is to gain an increased knowledge and deeper understanding of compulsive gambling and its consequences in today?s society. Gambling addiction will be described and analysed by a selection of experts, therapists and people with an addictive gambling background. The basis of the empirical research has been undertaken by a qualitative design with interviews consisting of three fundamental themes. The research group of eight participants included four gamblers, two therapists and two specialists.

Discussions of structural racism has now moved to the forefront of the Swedish society, and many researchers have sought to understand what form it takes, how it is manifested, how it is exploited and challenged. At the core of this debate we find the media, and its logic embedded with mechanisms of simplification and polarization.Media is our key source of knowledge and information, why it also affects our norms, beliefs and preconceptions. Media thus has the power to mediate, amplify or challenge how we conceptualize the world, and subsequently our (unconscious) racist beliefs.To investigate how media content is influenced by underlying colonial or racist assumptions and stereotypes thus becomes a way to investigate our understanding of reality.In accordance with postcolonial thought, structural and symbolic racism is embedded in language and hidden in images, and surface in the form of domination and feminization, and the portrayal of the subaltern ?Other? as passive and irrational.This paper thus departs from postcolonial theory and media logic to undercover hidden patterns of structural, symbolic and historically contingent racism in one of Sweden?s most prominent in-depth foreign TV-magazines, namely Korrespondenterna.Adopting Critical Discourse Analysis (CDA), this paper explores to what extent racist and colonial stereotypes are reproduced and/or challenged in Korrespondenterna?s representation of Sub-Saharan Africa.In line with postcolonial theory it is found that historically contingent racialized stereotypes are prevalent in Korrespondenterna, and that tendencies of portraying Africa and Africans as passive, feminine and irrational are prevailing.It is thus argued that media logic, imbedded with mechanisms of simplification, polarization and intensification, contributes to the use of colonial stereotypes in media, and thus to the mediation of structural and symbolic racism..

Ett mönster är uppbyggt av ett motiv som upprepas. Denna upprepning kan fortsätta i all oändlighet. Hållbar antyder långsiktighet. Mönstrets övergripande egenskap är oändlighet. Hur kan denna egenskap hos mönstret nyttjas inom mönsterdesign för att främja hållbar utveckling? Det här kandidatarbetet undersöker mönsterdesignens möjlighet att verka för hållbar utveckling genom att se till begreppet mönster ur ett bredare perspektiv, samt i relation till design för hållbar utveckling.

Under tio veckor har jag arbetat med skapandet av kollektionen Blandband. Utgångspunkten var ränder och lura ögat. Jag ville undersöka vad som utgör en rand och hur en tredimensionell rand ser ut. Redan i början av arbetet satte jag en färgskala bestående av dels kulörta, starka färger och dels två nyanser av grått samt svart och vitt. Jag angrep arbetet med hjälp av en designmetod bestående av fem faser: Målsättning och research, Idéutveckling, Konceptutveckling, Realisering, Presentation och kommunikation.