Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Wind and wind damage has become a hot subject because of the storm ?Gudrun? in January 2005. The main purpose of this study was to establish how the land owners attitude toward preventive wind damage actions was changing immediately after they had been struck by a storm. The result of the study was built on interviews. In springtime 2005 a total number of 20 private land owners were interviewed. Ten of the landowners lived in the province of Småland and ten in the province of Värmland.

The aim of this essay is to analyze the discursive production of Food, within the Slow food movement, by its members. Through a discourse analysis inspired, theoretically and methodically, by Michel Foucault, this essay examines how the idea of food ? that is ?what should be eaten? ? in opposite to what can be eaten, is constructed within by Slow Food members in the Gothenburg area. The essay analysis how Slow Food?s food discourse is structured and what results this formation has on food within this discourse.

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

The purpose of this essay is to discuss relationality in G.W Leibnizs Monadologie (1714). In general terms this essay analyzes the notion of individuation in relation to the concept of monads. The analysis proposes a question regarding the body in this individuation, and what consequences follows for the understanding of the relation between the single individual and other individuals. It will be shown that the irreducibility of having a body transcendens something like ownness, subjectivity, personality and individuation, and this is explained through the pre-established harmony between the monads ? where the plurality of monads is detected before the monads singularity. To widen this investigation of relationality between the monads, I will turn to Edmund Husserls phenomenological operation for solving the egological problem of solipsism in Cartesian Meditations (1929). In his meditations, Husserl uses the monad as a self-conscious ego with peculiar ownness.

-1949 [26][upps-01.gif] The aim of this master thesis is to investigate how W.E.A. Workers Educational Association, took part in the great changes of society and in the modernizing process in the period of 1920-1949. The examination is based upon three journals of educational material that were connected with W.E.A. The question at issue is to show how the people behind W.E.A. aimed to educate and indeed educated the workers to modern people and moreso to see how the articles in fact were written and to analyse in what way they turn to the workers and get their attention.

We wanted to know how the subject HIV/AIDS was handled in the Indian newspaper The Hindu, which is written in English, during a period of 16 days (30 October-14 November) in 2005 compared to the corresponding period during 2007. Because we liked to study what kind of differences there were in the reporting between these two years. In addition we also wanted to learn how people living with HIV and AIDS are represented in pictures and text. To find out this was the purpose with this investigation.The study is made from the theory of stigma, semiotics and from a professional model of the normative theory. The articles about HIV/AIDS were quantitatively analyzed with help of a schedule of codes and we performed a qualitative analysis on several articles, four from 2005 and four from 2007.

AbstractEvidence based research has shown that organized parent support programmes have a goodeffect in strengthening the role of the parent and preventing problems during growth. Thisin turn has a great significance for Public Health.Komet is one of the evidence based programmes used in Sweden, based on Americanprogrammes and adapted to Swedish conditions.This qualitative study consists of interviews with six children between six and nine yearswith behaviour problems, whose parents have taken part in the Komet programme.With Grounded Theory as research approach the children?s experiences of the programmeand relations within the family have been looked into and analysed.The result of this study suggests that a space for growth of their own is a common need ofthe children, and that this can be achieved by giving them the opportunity to function in afamily environment where they are seen and understood.The Komet programme contributed to this by giving the family tools to strengthen relationswithin the family, create calm and make the children more visible.The self image of the children in this study had improved which gave them more room togrow in a strengthened family situation. This in turn improved conditions for good feelings,and sense of well being, of importance for child development and health..

The following study is a comparative analysis on the usage of history in Ridley Scott?s epic Kingdom of Heaven. Based on the thesis that this movie has a lot to say about contemporary political values, it compares the theatrical version from 2005 with the 45 minute extended Director?s Cut, which came out on DVD in 2006. Firmly based in the popular-cultural context I tried to evaluate whether these changes related in any way, to matters concerning the current gender debate and post-colonial theory.

EVA, Equine Viral Arteritis, was diagnosed for the first time in 1953 in USA. The disease gained international interest in 1984, when there were several outbreaks of abortion at Thoroughbred studs in USA. EAV, Equine Arteritis Virus, is an RNA virus in the Arteriviridae family. There is only one serotype of EAV but several strains and the strains have different virulence. EAV is transmitted in two different ways: by aerosols, or by venereal transmission.

Den senaste femårsperioden har ett par mycket kraftiga stormar drabbat skogsbruket i Sydsverige. Detta har medfört såväl fördärvade livsverk, ekonomiska förluster och en stor mängd merarbete för drabbade skogsägare. Ändå verkar inte skogsfastighetsmarknaden ha tagit så stor skada som det först kunde vara rimligt att anta. En del av den positiva prisutvecklingen på skogsfastighetsmarknaden beror sannolikt på externa faktorer som påverkat spekulanternas tilltro till den framtida fastighets- och virkesmarknaden.Arbetet är baserat på litteraturstudier tillsammans med bearbetning av försäljningsdata från LRF-Konsult i Kalmar län för 256 skogsfastighetsöverlåtelser som LRF-Konsult har hanterat under perioden 2005-2006, samt 74 telefonintervjuer med dessa säljare till dessa fastigheter.Trots motgångarna med stormar och barkborrar så har fastighetsmarknaden i området klarat sig bra under perioden 2005-2009. Skogsfastigheter i Kalmar län har under perioden varit klart lönsammare än att investera i de 30 mest omsatta aktierna på OMX Stockholmsbörsen.

The Kverneland Ecomat and The Ecomat Seeder has been tested in three different field studies. All the studies were conducted on soils with different clay content during 2005 in Säby outside Uppsala. In one of the trial spring ploughing with the Ecomat and spring ploughing and seeding with Ecomat Seeder were compared with conventional autumn mouldboard ploughing and spring mouldboard ploughing to conventional depth (22-23 cm). In this study the quality of the seedbed, the number of emerged plants and weeds, the pentration resistance and the yield were examined. Shallow spring ploughing (10 cm) with the Kverneland Ecomat has shown to be a good alternative to conventional autumn ploughing when growing spring crops. During the season 2005 tilling with the Ecomat resulted in a higher yield than conventional ploughing. In 2002-2005 the average yield for shallow spring ploughing was 4 percent higher than after conventional autumn mouldboard ploughing and 10 percent higher than after spring mouldboard ploughing to conventional depth (22-23 cm). In the other two studies, ploughing to different depth in the autumn with the Ecomat was compared with conventional mouldboard ploughing and stubble discing.

The purpose of this paper is to investigate if a dynamic investment strategy on the Swedish asset market can accomplish better returns then a static investment strategy. The dynamic investment strategy is created by incorporating business cycle predictors and firm-level variables to predict future stock returns. The predictive regression is calculated wih 60 months of observation (1999 01-2005 12) and is then used to estimate future returns for 23 months in the period 2004 01 -2005 11. The structure of the regression, with linear functions of ? and ?, goes back to Shanken (1990) and Avramov and Chordia (2005) has had success with the variables chosen.

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

Ett flertal studier pekar på att en växande andel av revisionsbyråernas intäkter härrör från konsultuppdrag. Samtidigt debatteras det kring huruvida en revisionsbyrå bör tillåtas att utföra revisions- och konsultuppdrag i samma bolag. I Sverige finns i nuläget inget förbud mot att revisionsbyråerna i samma bolag utför konsultuppdrag parallellt med revisionsuppdrag, till skillnad från USA där det är striktare reglering. I Sverige finns en bolagsstyrningskod vid namn Svensk Kod för bolagsstyrning som infördes år 2005 och denna kod har inget förbud mot att bolag anlitar samma revisionsbyrå för både revisions- och konsultuppdrag, vilket vissa ser som ett problem. Syftet med denna studie är indelat in i tre delar.