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.

Climate change is the modern society?s common issue. The developed countries areconsuming more than what is sustainable, and the climate change due to the use offossil fuels can be seen clearly. EU has specified goals, in order to stop furtherdamage, which demand that every member state have to reduce its energyconsumption by 20 % before 2020 and 50 % before 2050, relative to 1995.The Swedish government uses a number of instruments to encourage reduction in theusage of energy, but every individual has to contribute to reach the goals.With increasing energy price the cost of living is going up. A lot of people are lookingfor ways to save energy and not be affected as much by the increasing price.Investments for insulation, replacement of windows and replacing old heating systemfor a new efficient heat pump is getting more and more common.This thesis is about investigating the possibilities in becoming independent from buyingenergy for households.

The purpose of this paper is to examine how the revised Planning and Building Act (SFS 2010:900) have influenced the comprehensive planning in Swedish municipalities. A focus is directed at examining how the new law regulates a greater consideration to climate aspects and the what consequences this results in regarding the implementation of the law in Swedish municipalities comprehensive plans.The paper is a case study, containing both quantitative and qualitative methods. The case study is based on three municipal comprehensive plans. Based on quantitative material three municipalities have been selected to constitute the sample of this study. These municipalities are A?lvsbyn, Sollentuna and Olofstro?m.

AB Sandvik Cormorant?s production unit in Gimo has identified a need to examinethe handling of products between operations with the purpose of generatingproposals of improvement for the product handling.The aim of this project is to study the existing manufacturing process and givesuggestions for improvement. The proposals should reduce the manual handling ofproducts, decrease the risk of damaging the products during the manufacturing andform a basis for increased traceability. Based on a mapping of the manufacturingprocess and the problem description, a specification of requirements has beencomposed.The mapping of the manufacturing process suggests that a change of the currentsystem is required. The company is recommended to decide how the producthandling between operations should be performed as guidelines for the productionteam.

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .

This report presents an investment calculation based on an assumed initial investment of a new saw line to an existing sawmill. In order to get as close to reality as possible, we have received data material from northern forest owners who recently made an initial investment in their sawmill in Kåge. In order to calculate and evaluate investments are several different methods, but we, we have chosen to use the discounted cash flow method. The method sums up with the help of a fixed cost of capital together with any future costs and revenues, thereby giving a present value of the investment. We also do a sensitivity analysis to examine how selected factors affect the investment research they change. The study is carried out to a fictitious investment, and therefore the result should not only be studied as a result of the figures. The purpose of this study was that with the help of an investment calculation studying the profitability of a hypothetical investment, and by means of a sensitivity analysis to study the sensitivity of investment to changes. The result demonstrates that the calculations according to the present value method requires a lot of information of the prospective investment.

The purpose of this study is to survey how the Sweden Democrats? success in the latest election to the Swedish parliament has changed teaching in social science. The main question is: in what way has the success of the Sweden Democrats influenced social science teaching? This leads to following sub-questions: 1) how do the social science teachers define the Sweden Democrats, 2) how do teachers relate to the Sweden Democrats in the classroom, 3) has there been a change in students? political opinions and 4) were there any discussions or proposals from the school administration which followed the parliamentary election of 2010? To answer these questions, interviews were made with four teachers. The main conclusion of this study is that the Sweden Democrats? success led to a simplification of teaching because phenomena and opinions that were previously taboo nowadays are normalized and thus have its place in the classroom.

LEXION is the name of the largest series of combines made by the CLAAS factory in Germany. LEXION was introduced on the Swedish market 1996 and was for sale in Sweden from 1997. LMB have sold over 400 LEXION-combines in Sweden. In cooperation with the Swedish general agency we decided to make a market research on the Swedish LEXION-market. The questionnaire was supposed to give answers about capacity and technical equipment. Before I made the questionnaire I studied manuals and combines. I got 81 answers of about 325 questionnaires. That makes 25 % reply frequency.

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

In Sweden, lowest acceptable haemoglobin levels in blood donators are 125g/L for women and 135g/L for men for a test sample taken in the beginning of the blood donation. Levels, which are 10g/L lower, are accepted if the sample is taken after the blood donation. Earlier studies show that the haemoglobin level decreases for a person that is lying down.The two aims of this study were to examine how much the haemoglobin levels change during blood donation and to examine if the photometrical instrument Pronto-7TM shows equivalent results to that of the established method Cell-Dyn Sapphire.In the study, 120 blood donors participated. Blood samples were taken in the beginning and in the end of the donation. Analyses by Pronto-7TM were done before and after the donation.The haemoglobin level decreased significantly during the blood donation.

The aim and purpose of this paper is to identify and investigate the effects of affirmative action as a tool to improve the equality of the sexes in a male dominated organisation such as the Swedish armed forces. The study takes a qualitative approach, using feminist theory as a point of departure. Primarily socially based differences between men and women are identified and the resistance towards change is taken into account.To understand the impact of affirmative action I have observed the political debate on the subject and contrasted it to the ongoing debate from within the armed forces. Extensive interviews have been held with both men and women from varying ranks and ages to understand what the overall opinion of the method is.My results show that there is a widespread animosity towards affirmative action as a method of improving equality. Both in the political debate and within the organisation in question.

This study is about the perception of politics in social work. The aim of the study was to seehow people working with social work in municipalities describe their perception of how politicsaffect their work. The study was conducted in two municipalities in middle Sweden,which had a transfer of power in the 2006 election. Six people; two social workers, two executivedirectors and two politicians was interviewed about their perceptions about politics, ifthe ideological direction of the municipal matters, and how politics effect social work and theorganization. As analyze method organizational theory with focus on change and power wereused.

The purpose of this project was to further develop and complete a quadcopter that had been built in an earlier course at KTH, so that it could be used for demonstration and education at the school. The quadcopter was at the beginning of the project completed when it came to hardware, and there was some software functionality implemented but no system for automatic stabilization. The main goal of the project was to implement such a system, and to combine it with the previous functionality to make the quadcopter operable and able to fly. To create a functioning and stable ground multiple basic software features has been implemented, and on top of that additional software to improve the safety, stability and functionality. The most important part is the control system that is responsible for converting sensor and control signals to suitable motor values.

Abstract Title: A conjoint analysis of packaging attributes. How can the attributes of a product?s packaging best look like to attract the consumer? Authors: Linda Granberg & Helena Niklasson Supervisor: Jan Svanberg Department: School of Management, Blekinge Institute of Technology Course: Bachelor?s thesis in Business Administration, 15 credits Purpose: The purpose is to find out how visual and technical attributes on product packaging affects the consumers tendency to want to buy the product. Method: Conjoint analysis and a quantitative survey. Results: When developing a package for a food product we?ve reached the conclusion that it is most important to have clear product information on it.

This thesis describes the development ofa linear guidance system suited for NORCAN's aluminium profiles. The work took place at LP Innovation, a small technical consulting company, located in Uppsala. The work started with gathering and searching for information. A lot of the information was found in product catalogs, but my supervisor was also a great source of knowledge, as well as the other engineers at the company. I also had the opportunity to work with the rea lprofiles, to get a feeling and greater understanding how they were supposed to be used. With the use of sketching and CAD, a number of concepts were generated.