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 purpose of this report is to make an evaluation of the self-monitoring for scarification which Stora Enso is using and this study deals with the effects and importance of scarification. A comparison is made in this study with the purpose to highlight any differences between some of the leading forestry companies and significant forest organizations in Sweden. The companies represented in this report are Korsnäs, Mellanskog, SCA, Sveaskog and Södra. In the beginning of this study an interview form was set up together with Daniel Forsberg at Stora Enso. Stora Enso is the head object of this report and seven interviews were made within that company. At the other companies only three interviews were made within each one, with an exception to Mellanskog who wished four.

Garden center and market gardens are a growing trade, undergoing great changes with new actors and purchasing habits. The interest in gardens and plants is steadily increasing, official statistics show an increase of garden plants and flower consumption, of an annual 3 per cent. Garden centers and market gardens are in great need of development to be able to tackle the prevailing competition, and maintain a steady growth. Many companies are heading for a generation shift and are founding it difficult to find and employ younger managers. The aim of this report is to examine different strategies of garden centers and market gardens through the manager/ owner?s views and opinions about competition, growth and success.

A high quality is highly requested in today?s thinnings, since these are the base for continued value development of the forests. Thinning quality often means a minimization of damages on soil, stems and roots during the cutting. One way to reach a high quality is to set up goals that will be followed up after the cutting is made. Self-checking gives information of the machine drivers work and guarantees the customers a good quality of work.

Within the next five years about 15 % of the Swedish forest owners that will undergo a succession of ownership. Presently the most common way to acquire a forest estate in Sweden is to acquire it within the family. To decide to let go after a whole life as a forest owner and manager of your own land is for many people a hard decision to make and often requires a long process. The complex process that a succession of ownership often is includes both questions about economy, legal aspects and regulations, taxes and questions of more personal nature, often called soft issues. These personal aspects or soft issues are important and can if handled poorly or not at all negatively affect relationships in the family for a very long time.

This study is conducted with a focus on managers and its different forms as found in a nation wide Swedish bedroom specialist-organisation, Sängjätten. Leadership is perceived in many forms and depends on a large variety of factors within and outside the organisation. One of these factors is ownership and the characteristics these imply on the forms in which the manager works. Within the studied organisation there were two distinctive forms of ownership regarding to the stores we studied; such as franchising compared to the franchiser owned through a national headquarter, so-called ?self-proprietary stores?.

The purpose of my study has been to find out how mother tongue teachers working in preschools where a majority of the children have a mother tongue other than Swedish make use of fictional children?s books during the mother tongue support lessons. In order to determine this, I am asking the following questions:- What is the range of children's books in the children's mother tongue available at the preschool?- In what ways are the native language teachers encouraging literacy development through the usage of children's books?- How do native language teachers view the childrens? linguistic development as well as the enhancement of cultural identity through the usage of the books?These questions have formed the basis of the methodical approach, which is based on a qualitative research method. The data collection consists of three parts; the observation of mother tongue support, interviews with language teachers as well as with the nursery manager and lastly a survey of children's books in languages other than Swedish at the preschool.The essay has as its theoretical basis the socio-cultural view of learning and development.

Sandvik AB grundades 1862 av Göran Magnus Göransson som var den första i världen som lyckades framställa stål enligt Bessemermetoden. Idag, nästan 150 år senare, har Sandvik AB 44 000 anställda och är verksamma i 130 olika länder världen över och har en omsättning på närmare 72 miljarder SEK. (Sandvik) Sandvik är indelat i tre olika affärsområden: Sandvik Tooling, Sandvik Materials Technology och Sandvik Mining and Construction, vilket också är det område detta examensarbete berör. En del av produktionsberedningen av produkterna, CAM-beredningen, är att skapa de verktyg som produkten i fråga skall bearbetas med. Verktygen hämtas i dag från olika platser (databaser, mallar) och används sedan i beredningen för att simulera bearbetningen av produkten.

My essay is about me and my colleagues who have come to realize that maybe we are stuck in old habits when it comes to preschool indoor environment from a gender perspective. The insight has enabled us now face the challenge of how to deal with and move forward with gender issues and the indoor environment. The reviews between us educators differ greatly, making it difficult start of a process of change, or development, of previous work in the preschool. The difficulties of working with gender in preschool is that we do not know how teachers influence or shape the children. We educators controls many times the children, both consciously and unconsciously and sometimes benevolence tend to instead become a takeover.

AbstractFörfattare ? Malin Andersson och Slaven MarasTitel ? Aspects of decentralizations effect on eldercare ? a qualitative study of three municipal authority office/ Aspekter på decentraliseringens effekter på äldreomsorg ? En kvalitativ studie i tre kommuners myndighetskontorHandledare ? Linda ErlandssonExaminator: Jan Petersson This is a qualitative study of the phenomenon of decentralization and its impact on care managers working in elderly care. The aim of the study was to examine how care managers margin for maneuver and need assessments continually are shaped by organizational conditions and municipal governance. With these aspects in mind, we wanted to identify similarities and differences in three different municipalities? ways to work with care management in the elderly care.

Allt fler företag har delar av sin verksamhet utomlands vilket medför att personal skickaspå utlandstjänst för att sprida kunskaper och företagskultur. Att skicka medarbetareutomlands är en investering och medarbetaren anses ofta ha hög potential och förberedsför att kunna avancera inom företaget. För att utlandstjänstgöringen ska bli lyckad är detviktigt att företag har en utarbetad process för hanteringen av personal som ärstationerad utomlands.I den här studien undersöks ett företags process för utlandstjänstgöring ur ett HRperspektiv.Vi kommer att fokusera på processen utifrån arbetsgivarens perspektiv ochbegränsar vår undersökning till ett företag som vi kommer att benämna som Företaget ivår uppsats. Studien är baserad på tidigare forskning samt egen empiri och mynnar ut iförslag till förbättringar för Företagets process för utlandstjänstgöringVår undersökning är baserad på Kvales sju steg som består av tematisering,planering, intervjuer, samtycke, utskrift, analys och verifiering. Empirisk data harsamlats in genom åtta semistrukturerade intervjuer med sex expatriater/repatriater, denansvarige för utlandstjänstgöring på Företaget samt Agneta Häll som varit verksam somExpatriate Manager på Volvo Group.

Storm water is defined as runoff from precipitation such as rain or snow. It is collected in sewage disposal systems and since it mainly originates from urban areas it can contain high levels of heavy metals, nutrients and oil etc. Polluted storm water is currently treated by different methods such as wet ponds, constructed wetlands and filter strips. This study investigates these methods, which in earlier studies have shown to give varying results regarding their treatment efficiency.This thesis has been written on commission of SWECO VIAK and was aimed at studying those parameters that may affect the treatment efficiency of nutrients and heavy metals in storm water treatment facilities (STF:s). Through literature studies the dominating treatment processes in ponds and wetlands were examined.

LAG ELLER VÄRDEGRUND. VAD STYR I PRAKTIKEN?Öberg, MariaÖstberg, YlvaÖrebro UniversitetAkademin för juridik, psykologi och socialt arbeteSocionomprogrammetSocialt arbete, 61-90 poängC-uppsats, 15 poängHt 2009 SammanfattningStudien syftar till att belysa den problematik som finns gällande tillämpningen av lagstiftningen i brottsbalken (BrB, 1962:700) och offentlighet ? och sekretesslagen (OSL, 2009:400) då brukare inom 9:9 lagen om stöd och service till vissa funktionshindrade (LSS, 1993:387) begår brott. Dessutom vill vi undersöka chefers tillämpning av ovan nämnda lagstiftning utifrån fiktiva fall. Vidare syftar studien till att undersöka hur de etiska grundprinciperna inom LSS påverkar enhetschefernas beslut om åtgärder gällande situationer då brukare begått brott.

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.

Cellulose nanocrystals (CNC) are great candidates for composite materials. The reasons why CNCs are such attractive materials for them are due to their great mechanical properties, high aspect ratio and low density. On the other hand, hydroxyapatite (HAp) is a kind of calcium phosphate and a main component of bones and teeth. The purpose of the present study is to make oriented nano-sized composites with CNC and HAp. Although some researchers carried out to make CNC composites with HAp for biomedical materials, nano-sized and oriented ones haven?t been achieved yet.