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.

This thesis is dealing with how students living in a student corridor experience the circumstances in their corridor. The aim is through interviews with students living in the corridors get a inside look at their situations. I want to examine how changed conditions of life, new meetings and new experiences will influence their personalities. How are the students living in the corridors affected by conflicts and how do they protect themselves from the influence of the rest of the group living there? In addition to that I want to know what they think is important prioritises throughout their student time, like if there are anything important that a student should take time to do beside the studies.

The purpose of this study is to compare the economic differences between withdraw of forest fuel and withdraw of pulpwood in first thinning, to see which method gives the maximum profitability (income - cost). Another purpose is to investigate the economic impact of the thicket cleaning. The study compares four different methods: i) pulpwood output with thicket cleaning, ii) pulpwood output without thicket cleaning, iii) forest fuel output with thicket cleaning and iv) forest fuel output without thicket cleaning. The study was conducted in a 30-years old stand, dominated by spruce, outside Harg in Uppland. The method that generated the best economic net income was pulpwood without thicket cleaning. It generated a positive net of 1,383 SEK per hectare. Forest fuel output without thicket cleaning also generated a positive net in 720 kronor per hectare.

Our greatest interest within crop farming is to grow sugarbeets, that?s why we want to write about something new in this sector. We heard that a new concept had come to Sweden so we wanted to find out everything about this machine. This new technique was a self-propelled cleaning loader for sugarbeets. This machine is supposed to replace a loader and a cleaning machine when the sugarbeets is going to be loaded, cleaned and delivered to the sugerbeet factory. The cleaning loader picks up the sugarbeets with rollers from the pile, which is placed close to the road.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Sydved and the aim of the work was to investigate the economical output of removing understorey trees before first thinning. Four treatments were studied. - no cleaning before thinning - cleaning of all trees less than DBH 5 cm before thinning - cleaning of all trees less than DBH 7 cm before thinning - cleaning of all trees less then DBH 9 cm before thinning The result shows a decrease of the cost per m3 for the harvester with about 38% if all trees less than DBH 9 cm was cleaned before thinning compared with the un-cleaned area. At the same time the total net revenue increases with about 22%. .

Control and comparison of various cleaning methods on restaurants in Södra RoslagenThe purpose of this report is to find out and analyze the efficiency of cleaning methods in restaurant kitchens. The investigation was carried out through unannounced inspections at 89 restaurants in Södra Roslagen (municipality of Danderyd, Täby and Vaxholm). ATP-measuring was done on a plate, a knife, a bench surface and a cutting board. The ATP-method measured the amount of food residue on equipment and working surfaces after cleaning, with a luminometer and swabs. Restaurant staffs were asked to describe in detail how and when the last cleaning was carried out on the surface.

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.

Titel in original language: ARTE MUNDIT- En granskning av produkten, dess rengöringseffektsamt påverkan på muralt måleri.Language of text: SwedishNumber of pages: 50Keywords: Arte Mundit, cleaning, mural painting, cleaning poultices, latex, EDTA..

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

The aim of this report is to create an easily accessible guide to basic hygiene, cleaning and disinfection within the small animal practice. It is based on a literature study, using mainly research from the public health sector, due to the lack of relevant scientific reports within the veterinary field. To prevent the spread of infectious diseases it is important that the staff understands the importance of basic hygiene. Hand hygiene and disinfection and cleaning with water and detergent combined are the most important routines to prevent spreading of disease. In conclusion the differences between the veterinary and the public health sector are small, but some basic differences exist due to the nature of the patient?s needs.

This report is a B.Sc. Forestry thesis work at the school for Forest Management, SLU. The work was an assignment from the forest owners? association Mellanskog. The aim of the work where to investigate the economical result of removing undergrowth trees before first thinning, and a follow-up of the contractors and their compliance with Mellanskog standards. This thesis work was divided in three parts: The first was to find a relation between the net volume from the first thinning and the cost of cleaning undergrowth trees. Secondly there was a follow-up in the field, to investigate whether the contractors have done the undergrowth cleaning according to Mellanskog?s directives.

Denna uppsats är ägnad att undersöka konceptet self-cleaning som reglerar den situation då en leverantör vidtagit åtgärder för att undvika att tidigare förekommande oegentligheter upprepas i framtiden. Syftet med åtgärderna är att påvisa bättring och på så sätt att undvika uteslutning. Uteslutning från offentlig upphandling kan få stora negativa konsekvenser för leverantörer och därför är det viktigt att det finns möjlighet till undantag från uteslutning då det är motiverat i det enskilda fallet. I vissa medlemsländer inom EU har self-cleaning växt fram som ett koncept som reglerar när en leverantör som riskerar uteslutning har genomfört tillräckligt omfattande åtgärder för att undvika att tidigare oegentligheter upprepas i framtiden. Self-cleaning är idag inte uttryckligen reglerat i Sverige och inte heller på EU-nivå.

Partille municipality is planning an extension of the building Forellen. Green environments in health care have been shown to improve the health of patients, especially in elderly care. This report addresses the possibility of using the leftover space in close connection to a dementia and short-term accommodation to a winter garden and a terrace. The report also analyzes the impact of these green spaces on the residents.The purpose is to find alternative answers on the issue through the study of nursing homes and green spaces, and that these may be useful for Partille municipality and inspiration for future projects. The goal is to get conclusions in to a report, drawings, and an oral presentation.The results show that the design of environments can affect human well-being and also be healing both mentally and physically.

This study was conducted at the City Abattoir in Kampala, Uganda to evaluate the cleaning process, with focus on bacterial pathogens, in a pilot scale integrated bioprocess. This consisted of four steps: anaerobic sequencing batch reactors; aerobic/anoxic sequencing batch reactors; a high performance temperature controlled methanogenesis digester and a constructed wetland. The objective was to determine if this type of cleaning process could be used to clean wastewater from abattoirs in a satisfactory way. The indicator organisms for faecal contamination, Escherichia coli and Enterococcus spp. were used to investigate in what numbers bacteria could be found in the untreated wastewater and how much that was reduced in the different steps of the cleaning process. The water was analysed for Salmonella to see if human pathogens could be found and could survive the different steps of the treatment process.

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.