Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

The paper will clear out the student perspective in order to examine students' attitude towards what would be important to touch on a matter of life. The essay will explore what is important for students to discuss and respond to their environment in schools and perceived to be relevant to talk about in life skills. There is an object which deals with gender and masculinity in the study. The study would examine whether a student perspective on life can affect the current knowledge of gender structures in the school. Qualitative research interviews were carried out in seven students in grade 9 at a school located in inner suburbs of Stockholm.

This thesis examines the experience value of the wolf and wolf hunting presented in mediaduring December 17, 2009-Feruary 15, 2010. I analyze news articles, editorials and letters tothe editor in three newspapers. In order to investigate the experience value of the wolf and thewolf hunt, I have with inspiration from a model employed in the assessment of experiencevalue of tangible cultural heritage, developed a model which I use to analyze the mediamaterial according to the criteria of aesthetic value, identity value, value of tradition andsymbolic value. In order to analyze the results of the analyze, I employ experimental andsociocultural theory and method, which means that I assume the experiences of the wolf andthe wolf hunt as related to a social and cultural perspective that partly depends on how weidentify ourselves and what kind of experiences and understandings we have of the landscapeand large carnivores. Since media affects how we perceive our surroundings and the wolfhunting attracted much attention in media, I found it interesting to examine how the wolf andthe wolf hunt were displayed in news articles and letters to the editor.

Our purpose is to analyse three different epistemological discourses that exist in the social practice, Library and Information Science LIS, using the strategy for interpretation from the mimesis model by Paul Ricoeur and the terms from the critical discourse analysis by Norman Fairclough. The aim is also to explore there different views of knowledge organisation. We review previous research involving epistemology, knowledge organisation and discourse analysis in LIS. These show that there are many different epistemological standpoints and that later research has shown a more critical and sceptical state of knowledge organisation than earlier traditional positivist ideals. Discourse analysis is described as an important theory and method in LIS.

KALMAR UNIVERSITYDepartment of Health andBehavioural Sciences.Education of Social Work 21-40 p.C-essay, 10 p.Title: The Accepted Adjustment ? How Twelve Children Belonging to Ethnic Minority Groups Experiences Everyday Life in School.Authors: Kristin Lundin & Karin SwartlingSupervisor: Jesper AndreassonExaminer: Ulf DruggeABSTRACTThe aim of this C-essay, using a qualitative method and from a child prospective, explore how children belonging to ethnic minority groups participating in the Swedish education system at an intermediate level, experience everyday life at school and the interactions with their teachers. We have interviewed twelve children between the age of eleven and thirteen years old. The children have either immigrated (adopted children are included) or are born in Sweden but have at least one parent who has immigrated.The outcome from our study is that immigrant children have a positive experience of their daily life in school and in their interactions with their teachers. The majority of children state that they view their teachers as good educationalists.

Growing old should be the golden years of your life, being able to do whatever you want to do. Instead these years are often combined with both physical and psychological illness. Neither the body or mind are what they once were. It has been shown through empirical studies that many elderly people don?t have any social support at all.

Growing old should be the golden years of your life, being able to do whatever you want to do. Instead these years are often combined with both physical and psychological illness. Neither the body or mind are what they once were. It has been shown through empirical studies that many elderly people don?t have any social support at all.

This paper addresses the question about what role typography plays in the interpretation of a text. From three different handbooks in typography arguments are gathered and categorized in to three categories: roman types, san serif and others. Interviews with people from the graphic design area are also a part of the paper and are accounted for in the discussion part of the paper. Areas of theory are a broad hermeneutic view based on Hans-Georg Gadamers thoughts, which have sub categories such as: Michel Foucault?s theory about discourses, John Swales genre theory and Anders Björkvall?s thoughts on typography and multi-modal texts.

Jag har som examensarbete på master-nivå formgivit en sittmöbel med utgångspunkt från min uppväxt i Dalarna. Målet har varit att göra en filosofisk tolkning av mina minnen samt en hyllning till regionen, i synnerhet Borlänge där jag växt upp.Jag har under projektets gång gjort en resa både på ett mentalt och rent fysiskt plan tillbaka till den plats jag växt upp för att utforska mina minnen och därigenom skapa en plattform för mitt designarbete.För att nå mitt resultat har jag använt mig av designmetoder som ITK, intervjuer, skisser, studiebesök, materialtester, mockups samt modelleringsverktyget Rhino.Resultatet är en stol inspirerad av saker som bland annat Ornäs stugan och musikkulturen i Borlänge. Stolen består av en metallkonstruktion, trädetaljer vid fötterna samt armstöden och en sits i läder.For my thesis work on postgraduate level, I have designed a chair based on my upbringing in Dalarna. The goal has been to make a philosophical interpretation of my memories and a tribute to the region, particularly Borlänge where I grew up.During the project I have made a trip both on a mental and physical level back to the place where I grew up to discover my memories and thereby creating a platform for my design work.In order to achieve my result, I have used design methods such as ITK, interviews, sketches, field trips, materials testing, mockups and the modeling tool Rhino.The result is a chair inspired by things like Ornässtugan and the music culture in Borlänge. The chair consists of a metal construction, wooden feet and armrests and a seat made from leather..

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

This is a life story about a man, Victor, and his life. He was born into a family of travellers, this has been a very important part of his upbringing, socializing and how society has viewed him.The purpose of this essay is to discuss how a society's values, and the changes in these values, are manifested in a life story. A person?s identity is created in the situations one is in and in the relationships with ones social contacts. A person has not just one, but several different identities that coexist and are highlighted depending on the situations in which we find ourselves.

There is respect for the history of dance and my aim is to find out how the history affects the dancing youth today. The design of the dance lesson is often of a traditional stereotypical manner, both didactic and methodic, and it rarely appears to be questioned. I have danced for almost 20 years and I am a part of this tradition of movements, music, language and way of ?being?. My ambition with this study is to go outside my own experience and offer insight and an overall picture of a, for the outsider, closed world.

Title: Establishing in China?s ?good-enough? market - A benchmarking study on Scandinavian engineering industries? further establishment in China. Problem discussion: The Chinese market is gaining importance for Scandinavian engineering industries and is by many considered a crucial market to be successful in. These companies have a tradition of producing premium products for premium customers. However, in China many are currently experiencing the threat from local competitors producing products of somewhat less quality aimed at the vast Chinese middle market - the good-enough market.

This Swedish essay deals with a study of two tourist brochures of Värmland from two different years, 2005 and 2007. The purpose is to examine what their differences and similarities are through a comparison. My focus is put on what tourist categories the brochures mainly turn to. I want to se if they turn to all tourists or if they lean towards a special group of people.To guide me I have used both textual and picture interpretation.I have created my own tourist categorization as a tool for my study, named The matter tourist-related categorization. It contains six categories which all have some common denominator where tourists will fit in.The result shows that all tourist categories are mentioned even if some are more frequently mentioned than others.Key words: Tourism, brochures, categorization, interpretation, nature and culture..

De lokala kursplanerna i bild står i centrum för denna studie. Syftet är att utifrån tio lokala kursplaner beskriva, analysera och tolka bildämnets innehåll. Syftet är även att belysa och problematisera bildämnets innehåll i spänningsfältet mellan tradition och förnyelse utifrån de lokala kursplanerna. Arbetet syftar vidare till att bidra till en fördjupad diskussion om vad bildämnet kan innehålla för att målen skall nås i undervisningen så som de formuleras i nationella styrdokument.Studien består i sin helhet av tre delar; kategorisering, analys och tolkning. I den första delen studerar och kategoriserar jag texternas olika delar i förhållande till tradition och förnyelse.