Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

There is a need for correct and adequate pain assessment in horses. Methadone is used in pain management in horses but the full pharmacokinetic picture of methadone is not yet known. The aim of this pilot study was to develop a behaviour protocol and suggest a reliable recording method for use in a larger research project with an aim to potentially correlate behaviours to concentration of methadone in blood. In this study two coldblooded trotters were given methadone intravenously with doses of 0.1 mg/kg for horse 1 and 0.2 mg/kg for horse 2. The horses were videotaped pre and post methadone administration.

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

The purpose of this study has been to examine reading habits and the use of the library by pre­school teachers in a mainly multicultural community, and also explore to what extent activities in the local library are aimed at preschoolers.The study used a sociocultural approach based on Vygotsky?s theories of learning and development and Söderbergh?s theory of early childhood language development, and was carried out during the summer 2009. The methodology used was both quantitative and qualitative, with a combination of questionnaires and interviews. Questionnaires were sent out to each section of the municipal pre­schools within the catchments area of the local public library in a multicultural suburb of Uppsala. Three short interviews were carried out with staff at the local and main library branches, as well as library staff at the County Council.The results show that, although preschool teachers find reading important in their work, many teachers read spontaneously and/or sporadically.

Altmetrics, a subfield of informetrics, is still in development. The aim of this thesis is to explore; the significance altmetrics may have in the LIS field, and to define the new perspectives altmetrics offer in comparison to traditional metrics. The research questions are:- How can altmetrics affect research assessment?- How does altmetrics position itself towards traditional metrics?- How could altmetrics influence the LIS field?A qualitative content analysis was used as a method. The analysis of a sample of ten peer reviewed articles was based on a coding scheme with eleven codes.

An increased awareness about the global warming has created a demand for more information on how the climate is affected by different activities.This master thesis was initiated by Tricorona, a Swedish company that offers its customers analysis and calculation of their climate impact. Tricorona also supplies climate neutralisation with CERs, in accordance with the Kyoto protocol and controlled by the UN. This work demands updated emission factors for greenhouse gases. An emission factor gives information about the greenhouse gasintensity of a service or a product [kg CO2-eq./ functional unit].The purpose of this thesis is to examine how electricity, district heating, hotels, taxis, food and materials affect the climate and how emission factors for these areas can be calculated.This was done by reviewing and comparing different studies and by interviewing experts. The information was evaluated and recommendations on calculations and emission factors were made.The consumption of energy is the main source of greenhouse gas emissions for district heating, electricity, hotels, taxis and materials.

Purpose: The purpose of this work is to investigate teachers' professional attitude to homework as a method. The study will also provide answers to the purpose for which the homeworks are used in teaching and if the individual circumstances and needs are met by this method.Method: Qualitative research was conducted through interviews with four teachers from three different schools. In addition, published surveys were used in support of reasoning.Results: Neither the curriculum or the syllabus mentions homework. There are no directives for how much time should be dispensed with and the extent of a homework should be. In teacher training literature the homework is not discussed.

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

Although known and feared for thousands of years, rabies remains a real and present threat to thousands of people, especially in low- and middle income countries. In India, rabies is an endemic disease, causing human deaths every year. The primary mode of transmission is through the bite of an infected dog. Fighting the disease in the dog population through vaccinations remains the most efficient way to eradicate the disease. The knowledge of rabies in India is unsatisfactory, as a lot of people lack awareness about the severity of the disease and the importance of washing the bitten area and seeking medical attention for post exposure prophylaxis when bitten by a dog.

The environmental assessment system Miljöbyggnad is a Swedish system initiated by Bygga-Bo-Dialogen to assess buildings with regards to three main areas; ?Energy?, ?Indoor climate? and ?Materials?. A building can obtain three different classifications depending on how well it manages to meet the demands. GOLD is the highest classification and is followed by SILVER and BRONZE. The majority of the measures needed to comply with the demands are done during the design phase.

It is very important to get the work environment into the daily work, not least in the construction industry. The purpose of this report is to identify how the process with work environment works. It will identify and clarify the problems that exist.In my work, I have studied how the NCC Östergötland is working with these issues. The focus of the report is on my interview and survey questions. My conclusion and discussion is therefore based on the answers I collected and compared.

Swedish studies have shown that more people than expected have problems with leg ulcers and that the yearly cost for treatment per patient is approximately 26 500kr. Since the elderly population is on the rise, there is a need to highlight this growing problem, to make sure that proper assessment tools are used and to improve the standard of care given to patients with leg ulcers. The aim was to show what a difference the nurse can make to patients with leg ulcers. With all types of wounds it is imperative to establish if there is any underlying reasons since certain illnesses can cause more wounds or delay the healing process. The doctor is responsible for making the diagnosis and to prescribe the correct treatment whereas the nurse?s responsibility is for the nursing care and its documentation.

Metakognitiva processer och förmågor innefattar bland annat människans förmåga att reflektera över sin egen kunskapsnivå och minneskapacitet, och att utifrån detta till exempel kunna reglera tid och inlärningsstrategier vid inlärningssituationer. Kännetecknande för en person som räknas till att vara expert inom en viss domän är bland annat att denne anses kunna övervaka sin kunskapsnivå på ett korrekt sätt. Denna studie undersöker om personer med stor domänkunskap uppvisar en större förmåga till metakognitiv övervakning än vad personer med sämre domänkunskap gör. Aktuell kunskapsdomän i denna studie är deklarativ kunskap kring fotboll, och fotbollsspelare och ledare rekryterades som försöksdeltagare. Förmågan till metakognitiv övervakning mättes med hjälp av mätteknikerna Assessment of Cognitive Monitoring Effectiveness (ACME) och Metacognitive Knowledge Monitoring Assessment (KMA), där försöksdeltagarna i samband med att ett kunskapstest genomförs får avgöra vilka frågor de tror sig kunna eller inte kunna svaret på.

This master's thesis aims to explore the field of evaluative bibliometrics. In short, this field of research uses bibliometrics - i.e. the application of mathematical and statistical methods to books and other media of communication - as a research assessment tool. In recent years, evaluative bibliometrics has been an increasingly used method in research evaluation and is today used and implemented in many countries worldwide. Today, in Sweden, we can also see that evaluative bibliometrics is highly recognised and, in some cases, used in practice.

The objective of this study was to explore the mechanisms controlling elderly people's choice of staying in there own home.The main questions were: What makes some people move to retirement homes while some people stay in their own home? What is the emotional relation to housing for people in general and elderly people in particular? How does the assessment of aid and application of the law affect elderly people's possibility to choose their way of living? What mechanisms during the twentieth century have controlled the society's way of looking on elderly people's housing? What future scenarios can we expect concerning elderly people's housing?Our method consisted of a literature study combined with qualitative interviews.The authors found a complex picture concerning elderly people's relationship to their housing and the will, wishes and possibilities to move to a retirement home or stay in their own home. One factor that affects elderly people's will to move is a deteriorated health. Another is the increased need of a safe living and access to personnel at all time. Also the assessment of aid and application of the law affect elderly people's possibility to stay at home or to move to a retirement home.