In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

This essay is a narrative analyze of the computer game Halo. The purpose of the essay is to see what function the narrative elements have in a computer game of the action genre. The analyze is done with a neo-formalistic approach according to the theory of David Bordwell and Kristin Thompson. The choice of game was based on it's positive reviews mentioning the story. The essay tries to give a picture of research in the field and researchers views on narratives and computer games.

The aim of this thesis is to study what conceptions of literature that are present in the teacher magazine Svenskläraren between the years 1985 and 2012. In other words: what is the underlying view on literature's value as a teaching aid and why should we study it in school? I relate my analysis to previous research about the use of fiction in education. A critical methodology has been used to study the material. In my results I distinguish three conceptions of literature that are present in Svenskläraren.

The task given to us was to develop an industrial wheel with new thinking in terms of fresh design and construction, with the ability to brake. While the produced wheels of today only own the property of total braking, a wish was made to integrate the ability of directional locking.The time spent working with the project has been filled with multiple sketches of ideas and function analysis.Choices of material and ways of construction have been verified by calculations, tests and prototype building. The goal of this thesis has been to develop a unique caster with well thought-out design that would be adaptable to different areas of applications.The result was a hubless wheel with the ability of directional locking before total braking.A prototype of the wheel has been made to show the design and functions..

Modeling and simulation is growing ever more important in the development of new products. This thesis describes the use of Hopsan for hydraulic modeling and its use in conjunction with Simulink with the intent of using the model in a hardware-in-the-loop setup. A sensor layer has been created in Simulink to emulate all the internal sensors in a modern forklift. The details of using legacy C-code instead of a hardware MCU for a fully simulated environment, software-in-the-loop has been outlined. There are two major routes one can follow implementing software-in-the-loop, exporting the C-functions to CAPL via a export layer or creating an s-function in Simulink.

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

Warehouses are a key aspect of modern supply chains and play a vital role in the success or failure of businesses today. Figures from the USA indicate that the capital- and operating costs of warehouses represent about 22 % of a company?s logistics costs while figures from Europe indicate 25 % (Baker & Canessa, 2009). Because warehousing is such an important function within a company, the authors chose to focus on this in their thesis. The purpose of this thesis has been to examine the significance of a Warehouse Management System (WMS) and item identification with attention to logistic efficiency.

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

I detta examensarbete har en generell metodik skapats för testning av styrsystem för pumpar. Testmetodiken beskrivs med modeller som på ett strukturerat sätt går igenom testningens förberedelse och utförande. Metodiken tillämpas sedan genom en stegvis mall för hur testningen går till praktiskt.En metod för att optimera antalet tester presenteras. Denna metod minskar antalet tester genom att använda de mest prioriterade signalerna som skickas mellan styrsystem och pump. Denna prioritering sker genom en viktning av hur viktig signalen är för systemet.

The aim of this paper is to describe how to measure welfare effect of the deregulation and increased competition of the public transport by railway in Sweden. The paper also includes a numerical example of how to measure the welfare effect. In our study we use public data from SJ regaring quantity and ticket prices for the period 1996 - 2005. We have used equivalent variation, EV, as the method to measure the welfare effect. We demonstrate how to derive the equation to calculate EV by starting with a Marschallian demand function.

Gravitational lenses are unlike ordinary optical lenses, a phenomenon corrupting our optical view of the cosmos. When we look out intospace we see celestial bodies lying with astronomical distance from Earth. There is no guarantee that what we see out there in space is actually there where we are observing it, and it may be that we see multiple images of the same star! Studies have shown that thenumber of distorted images of an n-mass (n > 1) plane lens can not exceed 5(n -1) for lighter lenses or 5n for more massive lens. This mathematical thesis covers gravitational lensing and their properties that distort light rays coming towards us from distant celestial bodies. In addition of gravitational lensing, its properties and the proof of the maximum number of distorted images, a bigger part of this work even cover two very interesting mathematical tools - the so-called Schwarz function and Bezout theorem..

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

This report describes the process of developing a user-friendly and responsive archive website. The website is a Hi-fi prototype and was created for the company JG Communications, to serve as an archive for their customers? style guidelines. To create this website I have used HTML5 and CSS3 to make it responsive for various computer screens. I have also used PHP and some JavaScript to make some of the functions and Adobe Photoshop and Illustrator to make design elements for the prototype.

The web has a broad affect on the global economy and can among other things be used for web based information systems (WIS). These systems have grown from being used as a market platform to support all activities in the work of an organisation of today. To survive in a turbulent competitive environment, companies must start to cooperate with their customers instead of just collaborate with them. Can an IT-consultant company use a WIS as a tool for keeping in contact with existing customers to attain this cooperation? A WIS could strengthen the relation between customer and supplier and through that have a possibility to increase the customer use since it can facilitate business processes and imply that services can be offered in a new way.

Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..