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 scientific essay starts in a story where you get to follow me in my work by three situations with creative problem behavior at the special school where I work. The story culminates in a dilemma where I ask myself questions about how I look at my actions and my thoughts about the student. I break down and put these thoughts into three questions: What is my student's perspective and how will it affect my actions? How can I explain my actions and attitude of the student from ethical perspective? How do my practical knowledge look like in the narrative situations and why do I act like I do?My approach is to get answers to the questions by the reflection of the text itself, the reflection group and supervisors, as well as through literature that I find relevant to the issues. The process is like a pendulum motion between text, reflection and new understanding.I look at my situations based on psychological theories about the treatment of persons within the autism spectrum of problems creative behavior.

The purpose of this study was to examine how Swedish high school students view school staff members, in general, but in particular school counselors. The research questions focused on getting the students descriptions of the staff members roles and functions within the school. The study was conducted using focus group interviews. The answers were divided into themes and then analyzed using role theory and previous research. The results showed that the students relationships with family, friends and previous knowledge about the staff members in school, affects their willingness to seek the support of school staff members.

This student report is a literature study about cardiac insufficiency in cats and it is written mainly for veterinary nurses. It is about cats with an underlying heart disease that has led to an incompensated heart failure.It presents a general basis on normal anatomy and physiology, and also how to make the diagnosis, therapy and intensive care.The student report is also about the role of the veterinary nurse during the process of the disease, how to help the veterinarian in the best way, how to handle anesthesia in cats with a heart disease, which factors that can have a significant matter in feeding, and what advices to give to a pet owner with a cat with a incompensated heart failure..

Our work is based on a mathematics test which the students accomplished, interviews with student and teachers who are working on this program and the current literatures. The purposes of this work are to search the importance and the effect of the languages understanding in students learning of mathematic in the Individual high school curriculum. In total, sex students and three teachers took part in our study. Tow of the students is mother tongue language student and the remains are second language student. Our study should answer tow important questions:? Do the student in the Individual high school curriculum have the fundamental knowledge in mathematic?? How does the understanding of Swedish language effect in the understanding of the mathematic problems and in the students results in mathematic test?In order to answer those questions, the students have to complete a mathematic test that consists of four parts.

This essay is about power in the classroom. It is about the power dimension of the student-teacher relationships that arise in that space. The overall aim has been to investigate which categories are fruitful in a power analysis of these relationships. My aim has therefore been to develop power categories and to use them to identify and to categorise cases of power interaction that take place between those particular actors in that particular setting.In order to gather material for my study I have both read literature that approaches the study of the student-teacher relationships from a power perspective and done a series of observations in a high school.My theoretical frame comprises a concept of power and a series of power categories. These categories include strength, authority, inducement, coercion, violence, resistance as well as to possess power, to have power, to exert power, the scope of power and the base of power.

An organization must manage its resource consumption and material flows in order to satisfy the demand of its products as efficiently as possible. Managing of the aforementioned requires a balance between the organizations resources (such as the capability of distribution and production) and the market demand. According to Gardner (1990), an estimation of future demand is a necessity for maintaining the balance. An instrument that is used frequently to estimate future demand is demand forecasting. The demand forecasting practice has been thoroughly studied and a plethora of academic contributions exist on the topic.

Verksamhetsförlagd utbildning utgör en stor del av sjuksköterskeprogrammet. Studenten ska tillämpa och integrera sina teoretiska kunskaper samt öva upp praktiska färdigheter under den verksamhetsförlagda utbildningen. Handledning av sjuksköterskestudenter ingår i sjuksköterskan kompetensområde enligt Kompetensbeskrivning för legitimerad sjuksköterska. Syftet med studien var att undersöka sjuksköterskestuderandes erfarenheter av handledning under verksamhetsförlagd utbildning under sista terminen av sjuksköterskeprogrammet. Fokus var på kommunikationen mellan handledare och student, relationen mellan handledare och student samt integrationen av teori i praktiken.

AbstractThe aim with the study was to describe and to compare nurse students' views about importantcaring behaviors in order to give good caring. An empirical comparative study wasimplemented on a college in the middle of Sweden. Nurse students in the beginning and at theend of their education sorted and prioritized 50 caring behaviors (CARE-Q). The result showedthat the students' description of important caring behaviors has many similarities. However, theresult also showed that there were significant differences between the student-groups where thestudents at the beginning of their education rated several caring behavior as significant moreimportant than the students in the end of their education.

The survey aims to highlight and describe how the schools' teaching strategies look like in the work of pupils from the neuropsychiatric disability AD/HD (Attention Deficit / Hyperactivity Disorder). The pedagogical strategies have been investigated in an integrated and segregated teaching method. The study is qualitative in nature where the interviews conducted, first with a student who has been diagnosed AD/HD but also with teachers from each school who is well versed in student teaching and work. The results of the study show that knowledge and commitment about AD/HD is crucial to students' role and function in school. If knowledge and commitment is sufficient for the student teaching tailored to student needs and the risk of misunderstandings occur decreases. Security is a key factor for students who have been diagnosed AD/HD and learning form in itself is no guarantee that students will feel safe. Students have in the two teaching methods stressed that they feel safe at school and with their education and therefore has no teaching method preferred.

In this essay, I will look at three different Compulsory comprehensive schools in one community and I will compare final grades from students who graduated in spring 2006. I will also examine how the three schools work with students, and in what way they approach students with dyslexia/reading- and writing difficulties, so that they could reach goals set by The Swedish National Agency for Education. The aim with this essay is to show differences between schools in the same community and my question is if it is the way you approach students with dyslexia/reading- and writing difficulties that affects the student?s grades and results.The study is concentrating on three schools in one community and students with dyslexia and reading- and writing difficulties that went to those schools. I have spoken to remedial teacher at each school about how they approach students with dyslexia/reading- and writing difficulties, what kind of methods the use, how they investigate if a student is in need of special help and how they grade their students who are in need of special teaching because of their learning disabilities.

Engineers are a group of individuals who are attractive when companies are in need for competence in technology. Today it is a shortage of these competences in the labor market. Because of this there has grown a competition among companies when they strive to recruit the best engineers. Therefore companies spend more resources on marketing themselves as an attractive employer. This study was set out to find what engineers think is an attractive employer through a demographic perspective.

AbstractA systematic replication study was conducted at the training site at the University of Karlstad. Student therapists performed cognitive-behavioural therapy (CBT) as a part of their master?s degree in psychology.  The systematic replication that took place was based on the work of Hiltunen et al. (2013), who evaluated the efficacy of CBT treatment conducted at the training site previously mentioned.

This thesis primarily includes a study on whether companies can develop a mathematical activity that supports students' motivation in mathematics. The work was done together with Midroc Electro, a company that pays attention to the difficulty of recruiting and therefore was interested in investigating how the business world would be able to contribute.The thesis can be divided into three stages. The first part comprised by a exploration into research on student motivation regarding mathematics as well as numerous interviews with engineers to see how the research findings did fit with Midroc Electros reality. In these studies it became clear that the student who aims for a profession whose education or work requires math belongs to the group of students who primarily manage their studies in mathematics, that is, those that have the greatest motivation to work hard and complete their studies.Research information and interviews were compared and resulted in the thesis second part, Midroc Challenge. An activity where students primarily came to learn about the engineering profession and secondly how mathematics can be used in the engineering profession.

This paper analyzes the Swedish labor market during the interwar and early postwar period within the framework of modern labor market theory. The development of unemployment during this period - according to the commonly cited source of labor union reports - represents a conundrum for research. The unemployment rate rose after the initial diverse shock of 1921 and stayed at a permanently higher level for the rest of the interwar period. This development was reversed after World War Two when the unemployment rate decreased and stayed permanently low for the rest of the postwar period until the oil price chock of the 1970s.In a first step the available sources of unemployment statistics is investigated and compared. The general conclusion is that the labor union reports overestimate the level of economy wide unemployment while being a reasonably good indicator of movements in the rate.