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.

This thesis investigates the possibilities offered to a working landscape architect by anincreased and altered use of digital 3D environments. A basic assumption is that increased useof digital three-dimensional environments promotes the creative processes and presentationoptions of landscape architects.The thesis is based on literature studies and communication with working landscapearchitects, and includes an investigation of the visualization methods available in the Blender3D modelling software. The thesis provides a thorough survey of what it means to model inthree dimensions, as well as of what modelling methods are feasible for a landscape architectto use. As landscape architects, we work with human and unique processes, and thus it isdifficult to develop standardized and automatic software for our profession. One possiblesolution is to turn to open source development, where software and models are shared andanyone can contribute.

Over an extended period of time there have been plans to establish a shared facility in Lennheden to extract groundwater from the Badelunda esker to provide drinking water for the cities of Borlänge and Falun. The city of Falun is dissatisfied with the quality of its drinking water and the city of Borlänge is concerned about the risk of contamination of its existing groundwater supply at its current location. To provide a basis for a decision on this issue, the company Midvatten AB has been commissioned to perform hydrogeological investigations in the area of Lennheden.The purpose of this thesis is to design a functional groundwater model of the area between Lennheden, place of planned extraction, and Övre Tjärna, place of existing extraction, to get a better understanding of the groundwater situation in the area. A groundwater model enables simulations of different scenarios in risk assessment and contaminant transport. The aim of the thesis is that the model can be used as an aid in Midvatten?s investigations in Lennheden and that it also can be used in future projects in the area.The model has been made in Processing Modflow 5.3 and encompasses an area of 19,5 × 11 km along the Badelunda esker and the river Dalälven between Djurmo and Frostbrunnsdalen.

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.

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.

Handling product returns has become a critical activity for organizations as the volume of gods flowing back through the supply chain rapidly increases. Few research studies have published specific empirical data concerning the reverse logistics practices of companies. Information technology and information support has long been recognized as a competitive weapon ? capable of enhancing company performance and achieving efficient reverse logistics. Reverse logistics is very unlike the forward, as it is more reactive and also has less visibility.

The aim of this paper was to discover the functions and workings of personal networks and their advantages for self-employed sound designers and producers whose focus was upon the moving image (film, advertising, tv, etc). Investigations on how entrepreneurs develop their networks were made, as well as inquiries on how these networks are used for generating work. Another important aspect perused was whether or not the networks are dependent on specific geographical locations in order to function. A case study and comparative analysis was undertaken, based upon three qualitative interviews with entrepreneurs whose operations shared several similar characteristics. The results pointed out the importance of constantly making new contacts, and maintaining and managing current ones.

Objectives: The aim in this thesis has been to generate information relevant for strategic positioning and future evaluations within the scientific field of sport and exercise psychology. This has been done by request, and in collaboration with The Group of Sport and Exercise Psychology at the Institution of Psychology at the University of Umeå.Research questions:  (1) How does the cognitive structure within the field of sport and exercise psychology take shape with respect to research topics in current sport-psychological research, i.e. the research front? (2) How does the social structure within the field of sport and exercise psychology take shape with respect to formal scientific collaboration?Data: 879 articles published between 2008-2011 were used in this study. The population of articles were collected from a set of 5 core journals: International Journal of Sport Psychology, Journal of Applied Sport Psychology, Journal of Sport and Exercise Psychology, The Sport Psychologist, Psychology of Sport and Exercise.

The aim of this master?s thesis is to investigate the value and impact that reading groups organized by Swedish Public Libraries, have on its participants, role of the librarian and the Library as whole, according to librarian?s conceptions. In literature and earlier research reading groups are described to represent an important reader pro-motion tool for Public Libraries. At the same time the typical reading group member is often described as a per-son with a familiarity of reading. Another purpose is therefore to investigate the contribution of reading groups in promoting reading, according to librarian?s conceptions.

Det här kandidatarbetet behandlar hur en typisk förortsmiljö, Rotebro centrum i Sollentuna kommun, med hjälp av rådande blandstadsidéer kan utvecklas till att bli en miljö som präglas av blandade och integrerade funktioner. Med utgångspunkt i kommunens översiktsplan tas ett gestaltningsförslag fram med hjälp av rådande teori. Syftet med uppsatsen är att undersöka och beskriva blandstad som ett planeringsbegrepp och se hur Rotebro centrum kan förtätas och utvecklas med en blandstadskaraktär för att upplevas trivsamt, tryggt och levande. Hur skapas en tydligare urban karaktär och vilka funktioner kan inkluderas. Genom aktivitetsobservationer, intervjuer och platsanalyser identifieras nuvarande problem och möjligheter.

During the past decade environmental challenges have been intensified and given increased attention. This implies that businesses in all sectors strategically need to manage these challenges. The service sector is often considered as a sector with a low environmental impact if the direct environmental aspects are assessed. Still, it has been argued that the environmental impact that the sector gives rise to can create severe indirect environmental impacts. The products and services that are produced by this sector have a relatively limited use of physical resources which may make the environmental impact challenging to visualize. Banks belong to the service sector and it is partly banks that make the development of societies possible.

The following chapters examine landscape architecture which engages in contested territories with an emphasis on the way in which landscape architecture can engage with the issues of divided cities or landscapes with similar social, cultural and physical properties. The project focuses specifically on the potential landscape architecture has for promoting or aiding in the reconciliation process of these areas, by examining the following questions. How can landscape architecture be used to benefit the peace building process of divided cities and landscapes? How can landscape architecture be used in the process of promoting spatial reconciliation in the case of Belfast? The investigation begins with a description of the background to the project in Chapter 1, which functions as a brief introduction to the urban phenomena that is divided cities. It then goes on to introduce the different methods and data employed in order to answer the research questions in Chapter 2. After introducing the problem and the methodology, a global overview of divided cities is performed in Chapter 3. This chapter is divided into two sections.

ABSTRACTTitle: Challenges in the implementation of internal marketing in the real estate brokerage businessLevel: Bachelor, Business AdministrationAuthor: Markus BylundAnna IsakssonSupervisor: Agneta SundströmDate: 2013, MayIntroduction: For businesses to succeed and to get satisfied customers, they need to meet their expectations. The companies make promises to customers through external marketing, internal marketing needs to ensure that personnel have the tools required to deliver what is promised. Competition is increasing and hence the customer requirements have to be met. Through the implementation of internal marketing, companies can strengthen staff skills and motivation to perform a more committed and effective work, both internal and during customer contacts.Aim: The aim of this paper is to understand the implementation and the importance of internal marketing in service companies. Through our in-depth knowledge of the subject, from a theoretical and practical perspective, we will hopefully be able to convey the challenges businesses face when implementing internal marketing.Method: This paper is to achieve a greater understanding of the studied subject.

Det här kandidatarbetet behandlar hur en typisk förortsmiljö, Rotebro centrum i Sollentuna kommun, med hjälp av rådande blandstadsidéer kan utvecklas till att bli en miljö som präglas av blandade och integrerade funktioner. Med utgångspunkt i kommunens översiktsplan tas ett gestaltningsförslag fram med hjälp av rådande teori. Syftet med uppsatsen är att undersöka och beskriva blandstad som ett planeringsbegrepp och se hur Rotebro centrum kan förtätas och utvecklas med en blandstadskaraktär för att upplevas trivsamt, tryggt och levande. Hur skapas en tydligare urban karaktär och vilka funktioner kan inkluderas. Genom aktivitetsobservationer, intervjuer och platsanalyser identifieras nuvarande problem och möjligheter. Nuvarande svårigheter finns i bullerproblematiken som idag gör sig påmind i stora delar av området, från både passerande tågtrafik, närliggande motorväg och flygtrafik.

Around the year 2007, several news segments appeared in the Swedish media with focus on the social website Facebook. At the time, an increasing number of people in Sweden started to join the social platform and accepted the terms of contract to get access of the website, without further consideration of what they were agreeing to. This resulted in some private individuals felt violated when it turned out that major points of the contract entail that user?s private information, photos, videos and other publications that was shared on the website, were considered property of Facebook cooperation. Even though this incident made users more aware of what they should, and should not publish on the website, the episode did not result in users closing there accounts on Facebook.