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.

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the Actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its Actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

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.

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.

Stress and time pressure is more present in todays labor markets. In financial markets a securities broker is forced to take decisions on investments under high cognitive load and under extreme time pressure. The research of decision under risk gained new ground with the development of the prospect theory and gave us new insights to the decision making of men. Prospect theory has shown that people are risk seekers when dealing with loss decisions and risk avert when dealing with profit decisions. The value function are defined over gains and losses.

An important process for grid companies in order to reduce power losses in electricity distribution grids is to figure out where and how they appear. This report describes the factors that cause power losses in low voltage distribution grids and methods for how they could be measured and analyzed. Measurement data for consumed and injected energy were collected for twelve low voltage distribution grids owned by Gävle Energi AB in order to analyze the size of the power losses and how the measurement uncertainty affects the collected data. Then models of three of the grids were created in MATLAB in order to analyze the data and the power losses were calculated to be compared to the collected data. Curve fitting were also used as a method in order to analyze the power losses from collected data.The results show that the losses in the studied grids are low.

Fysisk aktivitet och beteendeaktivering har i tidigare forskning påvisats vara effektiv i behandling av depressionstillstånd. Syftet med ACTUA-studien var att utvärdera ett internetbaserat självhjälpsprogram med terapeutstöd via e-post. Totalt deltog 71 individer med egentlig depression som randomiserades till fyra olika behandlingsgrupper, två som ägnade sig åt fysisk aktivitet (FA), två som ägnade sig åt beteendeaktivering (BA) samt en väntelista. Behandlingsprogrammet bestod av åtta moduler som tilldelades deltagaren under en 12 veckor lång behandlingsperiod. Sudden gains, vilket är en företeelse som allmänt anses påverka det slutgiltiga behandlingsresultatet för en individ positivt, kunde påvisas i 47 (66%) deltagares behandlingsprocess.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

Purpose: The purpose of this paper is to investigate whether there is a correlation between the actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

Storage of biomass is associated with problems like heat development, biomasslosses, and reduction of the fuel quality. Certain processes such as biological- andchemical degradation are responsible for these storage problems. This master?sthesis was carried out at Vattenfall Research and Development AB and is alignedtowards quantifying the biomass losses from short-term storage (1-2 months) ofbark and recovered wood. The biomass was stored in outdoor piles during differentseasons, campaign 1 (summer) and campaign 2 (autumn).

This thesis was carried out at Atlas Copco Tools and Assembly Systems. The purpose hasbeen to develop a design tool to be used for development of new electric motors for AtlasCopcos electric nutrunners. The focus of the thesis has been to increase productivity bydecreasing the power losses in an electric tool. The productivity is defined as themaximum number of tightenings a nutrunner can perform without becoming too hot.Before starting the development of this design tool an existing Matlab script, whichcalculates the losses in a slotless electric motor, has been studied and modified torepresent the real losses in a better way. The modification has been made by performingpractical studies of different losses and then adjusting existing parameters in the Matlabscript.Because design changes in one part of a mechatronic system can lead to a decrease inperformance of another part the choice of parameters that can be changed has been madeso that other parts of the system is affected as little as possible.A study of the existing tools efficiency during an entire tightening has been made toincrease the understanding of when and where the different losses appear and to comparethe modified Matlab script with the measured values.The design tool was formed so that it executes the Matlab script, that calculates thelosses, for a number of different design options and stores the alternative which producesthe least losses.

When harvesteing ley there is always mechanical losses from the harvest machines. During the last years the roundbalers with knives,cutting the material-are more common, This use increase the mechanical losses of material. MATERIALS AND METHODS The roundbaler which used in this test was a Krone Vario Pack 1500 Multi Cut. This roundbaler has 17 knives. The theoretical length of cut was 64 mm. During the test we stretched a rubber tarp under the balechamber and collected the materials which fell down from the balechamber.

Energy losses are an essential part of a power grid company?s costs. From anenvironmental and economic perspective, it is important to reduce these costs. Toknow where efforts should be deployed, it is important to have good knowledge ofwhere in the network losses are situated. When creating network tariffs, there is alsonecessary to have a correct distribution such that the network customers that use acertain part of the network, only pays for the network losses in this area.

In Sweden the climate makes it impossible to feed fresh herbage to cattle during many months of the year. During periods when preserved forage must be supplied it is important that this forage is stored in such a way that high quality is retained, both nutritionally and hygienically. Furthermore, it is essential that losses occurring when handling and storing the forage are kept as low as possible. This study compares storage in tower silos, bunker silos, big bags and bales,estimating dry matter losses as well as losses in metabolizable energy and crude protein that occur during storage. The results show that tower silos, bunker silos and big bags, the systems with the largest amount of forage and a long feed out period involve larger losses than bales, which are fed out immediately after being opened. As the feed out rate influences the losses, tower silos and bunker silos should be used during the period of the year when the feed out rate is as high as possible, i.e.

TCP (Transmission Control Protocol) is a transport protocol designed for the wired Internet. In wireless networks packet losses occur more frequently due to the unreliability of the physical link. The main problem is that TCP treats all losses as congestion, which leads to a lower throughput. Ad hoc networks are multihop wireless networks of mobile nodes, where each node can allow other packets to pass through it. Topology changes often occur and may lead to packet losses and delays, which TCP misinterprets as congestion.