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.

Andledningen till att vi valt att undersöka Generation Z är för att vi som blivande studie- och yrkesvägledare kommer arbeta med dessa ungdomar. Generation Z är fortfarande unga men det hindrar dem inte från att vara uppkopplade på olika sociala medier. Aldrig tidigare har en generation haft så enkelt att hitta vad de söker efter. Den här generationen ligger i vårt intresse eftersom vi som framtida studie- och yrkesvägledare ska mer försöka knyta ihop säcken med all information som ges..

This paper presents a study of the Swedish public service television broadcaster - Sveriges Televisions (SVT) transfer pricing model. The aim of the thesis is to examine the motives for using transfer pricing from a theoretical perspective and if SVT?s transfer pricing model fulfils these motives. We will also examine any potential managerial problems the existing transfer-pricing model might cause and discuss how these could be solved. We have in our study found that the main motive for using transfer pricing within SVT is to allocate internal resources as efficiently as possible.

AbstractThe purpose with this essay is to get an insight on how the school has changed over the past years in terms of reading- and writing difficulties/dyslexia. In the literature studies I mention reading- and writing difficulties and the reasons why some people get these problems. Further on in the literature study it is written about what the education act and the curriculum say about the school?s duties towards pupils in need of special support.The result contains interviews with one language pedagogue and one special pedagogue who work in two different municipalities. In addition I interviewed two former pupils who went to school 15-20 years ago.I came to the conclusion that today?s schools have changed to the better for the pupils with difficulties.

Sheep breeding contributes not only with wool, hides, meat and milk but also with openlandscapes. The sheep?s wool is a good raw material thanks to a lot of different qualities as itis water rejecting and easy to form. The wool production today is concentrated to specificplaces in the world which leads to environmental problems and a distorted market. InJämtland, a province in Sweden, there is right now a staking going on for local production andrefining of wool in a project called Ullforum.

The purpose of this study is to analyze how special education is done in relation to what is considered "normal". The aim is to discuss how the normalization discourse appears in a pre-school for all and, by extension, how the need of special education is articulated in relation to the normalization discourse. This study also intends to discuss how the perception of what is normal affects special education in pre-schools. The study draws upon previous research within the special education area through which we make our position. Since there is only a few studies in this chosen field which are based on empirical data, our study indicates the importance of more research in this field.

Abstract The meaning of this essay is to bring you a picture of a growing unnoticed society problem. The statistics talk for itself. The low number of men who report domestic violence, where they are the victims, shows that the society doesn?t have a good way of meeting this type of problem which is based both on structural and individual problems. The lack of science and the legislation are insufficient and discriminating because they are built on a picture where women are the victims and men are the perpetrators.

The aim of this study is to illuminate factors in nurses´ work, which can cause a state of exhaustion called burn out. The results indicate that work related mental illness is a lengthy process that gives rise to both physical and psychical problems. These problems might lead to a state of burn out. However, several authors prefer to use expressions like exhaust syndrome or exhaust depression as they are criticising the concept of burn out. The study is a literature analysis of 11 scientific articles that have been scrutinized using the criterions presented by Polit et al (2001).

Denna studie syftar till att identifiera hur valet av prioriterad leverantör sker vid köp av komponentdelar hos stora företag inom den svenska tillverkningsindustrin. Rapporten är avgränsad till komponenter som är kan anses vara kritiska ur försörjningssynpunkt för inköparen. Genom att studera vilka urvalskriterier de berörda företagen använder sig av men även hur köpprocessen och köpbeslutsgruppens sammansättning ser ut i praktiken, har empirin jämförts med de akademiska modeller och teorier som finns på området. Intervjuer har genomförts hos fyra stora tillverkande företag i Sverige som alla har tusentals anställda världen över. Fallföretagen verkar inom branscher såsom ventilationsteknik, vitvaror, industriella verktyg och tillämpningar samt fordonskrockskydd.

Every year a great amount of unaccompanied children flee their homelands without their parents or guardians. This means a journey filled with danger and difficulties. The difficulties don?t only exist during the road ahead but also when the children arrive to the new country. Even if Sweden?s work in receiving refugees is one of the best in the world, it still exist problems.

Abstract The purpose of writing this thesis was to improve methods during requirements engineering phase. Usercentred system engineering has some problem areas, which are examined and verified to create a new guideline for developers. This guideline tends to make requirements engineering more effective and help developers create more concrete requirements. It is not uncommon that system development projects ends up with unsatisfied users or delay in deliveries. The reasons are different kinds of communication problems between users and developers during verification of requirements.

This master?s thesis deals with problems and opportunities when it comes to cooperation between compulsory schools, upper secondary schools, school libraries and public libraries on Gotland. The goal of this thesis is to investigate which ideas exist among public librarians, school librarians and headmasters when it comes to taking responsibility for the students? information literacy, basic library knowledge and passion for books. It also examines some of the problems they meet when trying to work together around these tasks.

Today, it is prescribed by law that authorities should cooperate, especially around vulnerable children. There is a need in Sweden of research about cooperation and the problems that can occur. Hence, this study seeks to examine which structural organizational conditions that affect cooperation in a few consultation groups around violence and sexual abuse against children in Kronobergs län. Another aim is to see which meaning these conditions have for a functioning cooperation. Eight interviews have been done to investigate how different actors felt about cooperation, in the consultation groups.

The strive for control over employees has developed throughout the years. This paper has its focus on how normative control can work as a powerful method to create and uphold a sought for behavior. Many companies have found an interest in a higher moral stance to get competitive advantages, and offer their customers and partners a more ethical product. This phenomenon has in Sweden resulted in a sphere of companies who has earned the R-licens. The R-licens is earned by companies if they fulfill ethical and cultural criteria.

Horses are herbivores that spend almost all day grazing. While grazing they are infected by different endoparasites through ingestion of infective eggs or larvae on pasture. The most significant equine endoparasites in Sweden are the equine roundworm Parascaris equorum, small (Cyathostominae) and large strongyles (Strongylus spp), the tapeworm Anoplocephala perfoliata and the pinworm Oxyuris equi. For many years have horses been dewormed on regularly basis, which has resulted in the development of resistance to many anthelmintic classes. Because of the problems with resistance it is since 2007 necessary to have a prescription on anthelmintics and faecal sampling is also recommended.