Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Syftet med denna litteraturstudie var att beskriva omständigheter som påverkade sömnen hos äldre samt vilka icke-medicinska omvårdnadsåtgärder som kan göras för att lindra sömnproblem. Äldre i studien var personer över 60 år, men det var ingen åldersbegränsning i urvalet av studierna. För att besvara frågeställningarna genomfördes en litteratursökning i databaserna Medline (Pubmed), Academic search elite, Science Direct utifrån inkulsionkriterierna. Det var 12 empiriska studier som inkluderades och granskades. Resultatet visade att omsändigheter för sömproblem var att vara äldre och att lida av depression.

This paper presents a study of the Swedish public service television broadcaster - Sveriges Televisions (SVT) transfer pricing model. The aim of the thesis is to examine the motives for using transfer pricing from a theoretical perspective and if SVT?s transfer pricing model fulfils these motives. We will also examine any potential managerial problems the existing transfer-pricing model might cause and discuss how these could be solved. We have in our study found that the main motive for using transfer pricing within SVT is to allocate internal resources as efficiently as possible.

AbstractThe purpose with this essay is to get an insight on how the school has changed over the past years in terms of reading- and writing difficulties/dyslexia. In the literature studies I mention reading- and writing difficulties and the reasons why some people get these problems. Further on in the literature study it is written about what the education act and the curriculum say about the school?s duties towards pupils in need of special support.The result contains interviews with one language pedagogue and one special pedagogue who work in two different municipalities. In addition I interviewed two former pupils who went to school 15-20 years ago.I came to the conclusion that today?s schools have changed to the better for the pupils with difficulties.

Sheep breeding contributes not only with wool, hides, meat and milk but also with openlandscapes. The sheep?s wool is a good raw material thanks to a lot of different qualities as itis water rejecting and easy to form. The wool production today is concentrated to specificplaces in the world which leads to environmental problems and a distorted market. InJämtland, a province in Sweden, there is right now a staking going on for local production andrefining of wool in a project called Ullforum.

Abstract The meaning of this essay is to bring you a picture of a growing unnoticed society problem. The statistics talk for itself. The low number of men who report domestic violence, where they are the victims, shows that the society doesn?t have a good way of meeting this type of problem which is based both on structural and individual problems. The lack of science and the legislation are insufficient and discriminating because they are built on a picture where women are the victims and men are the perpetrators.

The aim of this study is to illuminate factors in nurses´ work, which can cause a state of exhaustion called burn out. The results indicate that work related mental illness is a lengthy process that gives rise to both physical and psychical problems. These problems might lead to a state of burn out. However, several authors prefer to use expressions like exhaust syndrome or exhaust depression as they are criticising the concept of burn out. The study is a literature analysis of 11 scientific articles that have been scrutinized using the criterions presented by Polit et al (2001).

This work is a study in how I as a designer can create the conditions for people to work, socializing and refreshments at one place. A place that encourages creativity, where I made a suggestion at a community table designed for Urban Deli?s new business. By visiting various similar sites I have identified what I think is important in an environment like this and then gave an answer to it in a visual form.A cafe-office will draw lots of different people. Which guests come here to work? Residents, freelancers, but also those who may want surrounded by a new creative work place and maybe leave their regular offices for a day at Urban Deli.

Abstract The purpose of writing this thesis was to improve methods during requirements engineering phase. Usercentred system engineering has some problem areas, which are examined and verified to create a new guideline for developers. This guideline tends to make requirements engineering more effective and help developers create more concrete requirements. It is not uncommon that system development projects ends up with unsatisfied users or delay in deliveries. The reasons are different kinds of communication problems between users and developers during verification of requirements.

The purpose of this review was to study the cow eye physiology, focusing on how it registers light, and to see how light affects the cow?s milk yield. It has been showed in studies that more hours of light per day (16 hours of light a day) as opposed to about 9-12 hours of light a day, increases milk yield for dairy cows. This review contains suggestions on how this is connected with the physiology of the eye. Vision is an important sense for many mammals, and is used to check out the animals surroundings. Sensor cells in the eyeball help in turning photons from the light into signals to the brain.

This master?s thesis deals with problems and opportunities when it comes to cooperation between compulsory schools, upper secondary schools, school libraries and public libraries on Gotland. The goal of this thesis is to investigate which ideas exist among public librarians, school librarians and headmasters when it comes to taking responsibility for the students? information literacy, basic library knowledge and passion for books. It also examines some of the problems they meet when trying to work together around these tasks.

Today, it is prescribed by law that authorities should cooperate, especially around vulnerable children. There is a need in Sweden of research about cooperation and the problems that can occur. Hence, this study seeks to examine which structural organizational conditions that affect cooperation in a few consultation groups around violence and sexual abuse against children in Kronobergs län. Another aim is to see which meaning these conditions have for a functioning cooperation. Eight interviews have been done to investigate how different actors felt about cooperation, in the consultation groups.

The purpose of this study has been to examine the unit manager?s perspective on making Lex Sarah-notifications. The study has been carries out by six semi structured interviews with persons in leading positions of the elderly from three different municipalities. They were asked about different circumstances that affects the problems with Lex Sarah. The results indicates that the unit manager?s act on elder abuse from the complex mechanisms that exist within the organization.

The population over 65 years of age is increasing and health in elderly has been a subject of research for decades but voice function and vocal health has not been prioritized. The purpose of this study is to obtain reference value for the Swedish version of Voice Handicap Index (RHI) and the Throat Scale among people over 65 years of age and assess voice function and vocal health for this age group. The questions were as followed:1) What is the reference value of RHI for people over 65 years of age? 2) What is the reference value of the Throat Scale for people over 65 years of age? 3) Is there a correlation between a self-rated VA-scale on the perceived degree of voice problems, and the self-rated RHI-/Throat Scale result? 4) Does age, gender or previous profession matter for the self-perceived voice?In total 100 individuals participated in the study, 50 women and 50 men, between 65 and 92 years old. The reference value of RHI for people over 65 years of age was 13,4 points and the reference value for the Throat Scale was 7,7 points.

Linnéuniversitetet Kalmar Institutionen för samhällsvetenskaper  Arbetets art:                   D-uppsats, 15 hp                                                                           Lärarprogrammet                                      Samhällsutveckling med ett internationellt perspektiv Titel:                              Hur sker implementering av förebyggande arbete gällande hiv och aids?  Författare:                      Nina Svenman Handledare:                   Gunnar Hansson ABSTRACT This study analyzes the prevention of HIV and AIDS around the region of Pretoria in South Africa. The study's starting point is the cultural, economic, social and health which is relevant when different levels of society affirms. The aim has been the basis of the representation levels of society discern what is valued and given priority as well as the measures and the strategies used in implementation. The empirical data underlying the study is qualitative studies with respondents from a university, a hospital, a school, the Swedish Embassy and an organization in order to create an image of different levels in society means to implement preventive measures on HIV and AIDS to their citizens. The result demonstrates that there are clear shortcomings in its implementation guidance on prevention measures for HIV and AIDS as lack of resources is based.