Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

Hur kan information vara utformad, för att inspirera, informera och locka förstagångsresenärer att utforska områden och delta i de aktiviteter som Kiruna Turism erbjuder? Hur kan en ny text disponeras för att öka läsligheten, läsbarheten och läsvärdet jämfört med det befintliga materialet? Hur kan ny text och ny grafisk formgivning struktureras i en trycksak för att tillsammans förenkla kommunikationen till mottagaren?Syftet med arbetet har varit att göra ett förslag på ett intresseväckande informationsmaterial som skiljer sig i utseende från andra turistbroschyrer och samtidigt håller en hög läslighet och högt läsvärde..

Usability studies are not a central field of research in library and information science. Although literature in library and information science treats the importance of usable user interfaces quite extensively, the literature does not significantly treat potential problems in measuring usability. The aim of this master thesis is to investigate, through a critical analysis, the methods used when conducting usability studies in library and information science. The critical analysis is based on potential problems in measuring usability identified through a literature review from the field of studies Human-Computer Interaction, the concept of usabilitys original domain. The material which is to be analysed, is chosen from one library and information science journal Journal of the American Society for Information Science and Technology.

My essay aims to explore, "What image is conveyed by the stone mason's life and work on Korpåsberget". In my essay I have been working with respondent interviews to examine the purpose. I've been trying to get interviewees to talk freely, but have also had a number of indicative questions for support. In order to process and understand the interviews, I also have a part in the essay aiming to provide background information to the stone industry in Bohuslän, an area along the westcoast in Sweden, and foremost in the area of Bovallstrand.The text discusses the stone industry's development in the area, its development and the time until the stone industry at large was closed. As for the stone industry in Bovallstrand I have chosen to focus on the largest quarry in society, namely the Korpåsberget. The background text also briefly covers stonecutter?s lives and work.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

Jag har underso?kt tva? la?robo?cker i religionskunskap fo?r gymnasiet fo?r att se hur fakta kring judendomen presenteras. Uppsatsen ma?l har varit att utifra?n en mediekritisk analys redogo?ra fo?r den bild av judendomen som finns i tva? utvalda la?robo?cker fo?r religionskunskap pa? gymnasiet. Genom att behandla la?roboken som en medietext har en kvalitativ mediekritisk analys genomfo?rts av sa?va?l bild som text.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

This thesis has been performed at the system development company Verendus System AB, together with the home care company Basic Care Unit (BCU).The thesis has consisted of developing a web based informationsystem for BCU in which they can administrate their business. At the time of writing this thesis, BCU was using a windows-application to administrate their activities, which was both costly aswell as resulting in an unnecessary burden. The aim the thesis has thus been to create a platform-independent information system that simplifies and streamlines BCUs work by being user-friendly aswell as imposing some simplifying features.The students has been developing the system by the help of a work method they themselves developed. The method consisted of working in several iterations that each had several milestones. The method resulted in the students knowing easily when each iteration was finished or not.The thesis resulted in a working platform independent prototype.

The purpose of this study was to investigate how the interviewed people feel about being described in portrait interviews and how exactly it matches with their own image of the interview. The main issues were: Do they recognize themselves in the published article? If they don?t, what do they think it depends on? If they had the opportunity to read the article text before publishing, to what extent were they allowed to make changes to the text? Do the interviewees trust the local papers? This report involves a qualitative study on portrait interviews from the local newspaper Barometern. The articles were selected between June and November this year. The criteria for the selection of articles were that it was to deal with a single person and there be one photograph of this person in the article as well.

The purpose of this essay is to investigate and discuss the current state of game research and its potential usage in didactic situations. The essay is divided in two parts. Part one consists of an attempt to comment preceding contemporary game research and address possible myths that have been established. Part two aims to discuss games narrative capacity and function in education using the theories and terms laid down by Wolfgang Iser and Gérard Genette.Contemporary game research tends to focus on classic retro games, trying to form theories for a general understanding of the media. This is a useful method as long as the purpose of the study is to define how game mechanics and layout are formed.

The aim of this Masters thesis is to examine how two novels written by the Swedish author Pär Lagerkvist have been received by the critics in the Swedish daily press concerning their contemporary anchorage. During the time these novels were published, Pär Lagerkvist, through his authorship, expressed a conception of and an attitude towards contemporary political directions. The first of the two novels, The Hangman, was published in 1933, and the second, The Dwarf, in 1944. A second aim is to examine how the two novels contemporary anchorage is reflected in the reviews. The final aim is to examine whether the criticism differs depending on the ideological view of the newspapers.

BackgroundAccording to the Swedish Statistics Central Office (SCB) there were 2 064 000 detached houses in Sweden in 2009. The same year Nordea Bank released a report which described an increased interest in private finances among 2,4 million Swedes. Within the area of private finances lies that which concerns real estate. We argue that a house (detached house) is one of the most financially valuable assets a person will ever own and thus the increased interest in private finance is justified.In regard to this, the financial valuation of the property becomes an issue. When discussed, people mostly refer to the market value, which is the estimated value of the property on the open market.

This study has the purpose to reveal whether gender stereotypes are manifested or challenged in the children comic Bamse - världens starkaste björn based on six different stories widespread over 40 years. The results will be studied in the light of the contemporary gender development in society and emanate from theories about power, discourse, representation, queer and gender. An eclectic analysis based on semiotics and critical discourse analysis will be the method to reveal the underlying gender perspective in Bamse. The conclusion of the study shows an ambiguous perspective in the comic where both men and women occasionally are represented in a manifested as well as a challenged stereotypical role. In some of the stories the gender is erased and all characters are represented based on their individual attributes instead, meanwhile in some stories men are represented as active heroes while women are portrayed as passive nurturer.

The purpose of this paper is to investigate and analyze the importance of networking and relationships in the music industry. We also want to see whether these factors have any impact on the Swedish music exports.These musings have led to the formulation of the following question; -          How can the musiclabels in the music industry make use of networks and relationships to strengthen the Swedish music exports to the U.S. and make it more efficient? The essay is written with a qualitative method with an abductive perspective. That?s because our research question has demanded that we get a deeper view of the subject to be able to answer it.The empirical data is collected through telephone or email interviews.

The study reported has been conducted in care service guided by the Swedish law LSS( LSS- act concerning support and service for the disabled). The aim of this study is to examine the experiences of the personnel who have attended the Taktipro introductory course with special focus on how they describe the possible effects this may have had on their daily attendance to their special needs users.The method used is a qualitative method of enquiry, based on interview questions sent by mail to all the participants of the Taktipro introductory course. The result shows that the personnel have a positive view on skills in progress and that this program has facilitated the contact between personnel and their special needs users. An awareness about the importance of physical contact has also been revealed as well as an awareness of their own impact on situations at work. The result also indicates that the personnel feel that they have been able to improve the well being for the special needs users. .