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.

Severe floods caused by heavy autumn rains in year 2000 raised the question whether measures to reduce the damage from high water levels, in the area surrounding lake Glafsfjorden and along the river Byälven down to lake Vänern, are possible. One option is to reduce flow resistance along the river and thereby lower the maximum water level a given inflow would cause. Good knowledge of hydraulic and hydrological conditions is necessary in order to estimate the effect of such flow-reducing measures. In order to quantify such effect a 1-dimensional hydraulic flow model has been set up for the river Byälven using the software package MIKE 11. The model is more detailed, especially concerning topography and bathymetry, than earlier models used for studies of the river.

In Halland, agriculture is the major source of eutrophication of water. In the study, synoptic sampling were performed in the three watercourses Nyrebäcken, Skintan and Vinån all located in the county of Halland. Sampling occurred during the period February to May on three occasions with different flow rates: high, low and base flow. Samples were taken in the mainstream and tributaries with intention to show how big the impact of eutrophication it is in the water and  to assess the impact of the tributariesThe results show that all watercourses are affected by eutrophication. Nyrebäcken has the highest concentrations of nitrogen and phosphorus in the mainstream, then Skintan and last Vinån.

Det har blivit allt vanligare att köpa och sälja företag vilket gör att företagsanalys väcker stort intresse bland revisorer, investerare och analytiker. Syftet med denna studie är att beskriva hur professionella analytiker på investmentbolag i praktiken arbetar inför ett företagsförvärv. Detta kommer förhoppningsvis mynna ut i större förståelse för hur förvärvsprocessen tillämpas i verkligheten. Studien kommer att fokusera på hur värderingar genomförs tills dess köpet är avslutat. Frågan som studien ska besvara är; Hur ser förvärvsprocessen ut för svenska investmentbolag fram tills dess köpet är genomfört?Studien använder sig av en kvalitativ metod och har genomförts med hjälp av intervjuer samt ett beskrivande företag.

An organization must manage its resource consumption and material flows in order to satisfy the demand of its products as efficiently as possible. Managing of the aforementioned requires a balance between the organizations resources (such as the capability of distribution and production) and the market demand. According to Gardner (1990), an estimation of future demand is a necessity for maintaining the balance. An instrument that is used frequently to estimate future demand is demand forecasting. The demand forecasting practice has been thoroughly studied and a plethora of academic contributions exist on the topic.

An often encountered problem when implementing a mass flow regulator in a rolling mill is the one with measurement of speed. The most widely used solution is to fit a pulse counter to a wheel that is in contact with the strip. Common problems with this design are for instance scratch marks on the strip and problems with the flatness measuring system.  One way of circumventing the aforementioned problems would be a non-contact measuring system. The market of today only offers systems based on the Doppler principle.This report evaluates three different systems for non-contact speed measurement. Important areas in the evaluation have been the ability to operate under normal rolling conditions, integration in existing control system and how well the sensor can be fitted to the rolling mill.

An often encountered problem when implementing a mass flow regulator in a rolling mill is the one with measurement of speed. The most widely used solution is to fit a pulse counter to a wheel that is in contact with the strip. Common problems with this design are for instance scratch marks on the strip and problems with the flatness measuring system.  One way of circumventing the aforementioned problems would be a non-contact measuring system. The market of today only offers systems based on the Doppler principle.This report evaluates three different systems for non-contact speed measurement. Important areas in the evaluation have been the ability to operate under normal rolling conditions, integration in existing control system and how well the sensor can be fitted to the rolling mill.

In this thesis I based on Fowler?s method of syntax analysis construct a flow scheme which I then use to make a syntax analysis of former State Secretary Lars Danielsson?s statements, in his autobiography, regarding his responsibility in the Swedish government?s management of the 2004 Indian Ocean tsunami disaster. The focus of the flow scheme is how grammatical constructions can be used in the interest of rhetoric?s to on the syntax (non-explicit) level of the text indicate and place responsibility with or outside of involved individuals. The main conclusion of the syntax analysis performed is that Danielsson in his autobiography in fact does not use very many of the constructions described in the flow scheme, whereby it can be concluded that the syntax analysis in this case wasn?t so ?revealing?.

Hemoglobin is an oxygen binding protein in erythrocytes. Hemoglobin is composed of four polypeptide chains. During the fetal stage the type of hemoglobin called fetal hemoglobin (HbF) dominates. After birth HbF is replaced by adult hemoglobin (HbA). HbF persists in concentrations less than 1%.

This paper analyzes the Swedish labor market during the interwar and early postwar period within the framework of modern labor market theory. The development of unemployment during this period - according to the commonly cited source of labor union reports - represents a conundrum for research. The unemployment rate rose after the initial diverse shock of 1921 and stayed at a permanently higher level for the rest of the interwar period. This development was reversed after World War Two when the unemployment rate decreased and stayed permanently low for the rest of the postwar period until the oil price chock of the 1970s.In a first step the available sources of unemployment statistics is investigated and compared. The general conclusion is that the labor union reports overestimate the level of economy wide unemployment while being a reasonably good indicator of movements in the rate.

Syftet med denna studie var att undersöka unga idrottares upplevelser i en topprestation.Studiens frågeställningar var:·        Vilka upplevelser har unga idrottare i en topprestation?·        Upplever unga idrottare flow i en topprestation?·        Vilka faktorer ligger bakom en topprestation hos unga idrottare? Utifrån syfte och frågeställningar valdes mätinstrumentet Flow State Scale-2 (FSS-2). FSS-2 består av ett påståendeformulär som mäter den totala upplevelsen av flow samt var och en av de nio dimensionerna av flow.Kontakt togs via telefon och mail med ansvariga tränare vid idrottsgymnasier för att finna unga idrottare med ett tydligt minne av en topprestation. Undersökningsgruppen blev 51 stycken unga idrottare, män och kvinnor i åldrarna16-20 år som utövat fotboll, ishockey eller orientering på elitnivå.Litteratursökning gjordes i bibliotekskatalogen tillhörande Umeå Universitet. Den funna relevanta litteraturen och artiklarna har legat till grund för denna studies bakgrundsdel. Påståendeformuläret FSS-2 visar att undersökningspersonerna, i sin topprestation, hade en stark upplevelse av inre tillfredsställelse, tydliga mål, koncentration på uppgiften, känsla av kontroll och balans mellan skicklighet och utmaning.

The purpose of this report is to come up with possible improvement suggestions to the distribution central at Götene Stål & Verktygs AB (GSV). GSV is a wholesale dealer located in Götene. The company doesn?t produce anything it self, it buys in products and sells them to customers.The distribution central at GSV is the place where the products comes in and gets ready to deliver.To come up with possible improvement suggestions we started with process mapping over the main process and the distribution centre process. The main process here is from the point where the customer gives GSV an order to the point where GSV deliver the order.Our result shows that the major problem in the distribution central at GSV is the big volume differences in the incoming goods.

Swedish healthcare is in continuous need of cost savings and efficiency improvements in order to meet the increased demand for care. The theories of lean, developed from the industry, are applied more frequently on healthcare systems to increase effectiveness and reduce waiting times in patient processes. However, some processes seem to be more successful in their lean implementation than others. In this thesis, factors influencing flow efficiency in lean healthcare are examined. Through interviews with the top executive board at Capio St Göran's hospital, data is collected in order to analyze reasons for success.

Slopes in fine till soils are exposed to surface erosion due to rainfall, snowmelt and upland water sources. Large areas of road slopes are therefore covered for surface erosion protection. Preventive methods like ditches and trenches are also being used. Silt tills are particularly troublesome since the water can bring the soil into suspension and cause mudslides. Different methods for erosion protection have been studied in this work, with the emphasis placed on rockfill covering. The need for and the dimensioning of this type of covering has been examined in literature and field studies.

Payday loans are becoming a challenge of increasing gravity for society. Statistics show that the number of young adults with financial issues related to such loans has been growing over the past few years. Despite efforts to halt this trend, little is changing. Government mandated warning labels in commercials are typically used to inform about the risks associated with the consumption of certain goods and services, such as alcohol and tobacco. Despite issues related to payday loans, there is currently no legislation in Sweden mandating the inclusion of warnings in marketing of such loans.