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.

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.

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.

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.

Prevention of lion predation towards African livestock is of great importance due to the economical losses farmers have because of this. Predation is also one of the main reasons for human-wildlife conflicts and lions often get killed because of it. Therefore, a pilot study using camera traps was conducted to monitor movements of lions and other wildlife through a wildlife corridor in Ol Pejeta Conservancy. The results were compared with a previous study that counted prints in the soil in front of the corridor. Due to theft risk the cameras had to be taken down and pictures were only collected from nine days.

This essay is about Abrahams children and its teaching method  the IE- method. The purpose of this essay is to see what four teachers who use the method in their teaching think about it. To get an idea of how these teachers are working with the IE- method, I interviewed them. What are the pros and cons, is it a good way to teach religion? In addition, I look at how the IE- method follows the Lpo94 values and goals.

Chunks and Tasks is a programming model based on the C ++ programming language. This programming model is used for electronic structure calculations, among other things.The purpose of this project is to improve the CHT-MPI software library for Chunks and tasks, so that calculations of matrix-matrix multiplications are performed more efficiently than they do with the existing software library. The software library is based on the work stealing method, which is a method the software library for Chunks and Tasks uses for the distribution of the calculation work. The considered way to improve the software library is by modifying the work stealing method in a way that makes the distribution of calculation work happen in a more efficient way , which will lead to calculations performed faster than before.Two different modifications of the work stealing method were tested and it led to two new methods, Method 1 and Method 2, which distributed the calculation work differently. Method 1 did not give results that were compatible with the theory, since the calculation time with this method was much longer than the previous method.

My aim in this case study has been to create a method for creature design to test this method in a production and evaluate the results. To achieve this I studied and analyzed the methods of three concept artists and illustrators named James Gurney, Neville Page and Iain McCaig. From the analysis of these artist´s methods, combined with my own personal experience, a new method was formed. To test this method a creature was designed based on directives given by a game design group in the process of creating a table top role playing game in a fictitious world. These directives where given for the creature´s role and its living conditions.

Due to the interest of starting a preschool with a scout profile in my circle of acquaintances I chose to write my report about how the scout method would work in a preschool. I did this by comparing the origin of scouting and preschool. I based my report on the following questions:Are there any similarities or differences with curriculum, education act and the scout method that can make it easier/harder to work with the scout method in the preschool?There are many theorists that have had influence on the preschool. Give some examples of their theories that could affect the scout preschool?What is the difference between a teacher and a scout leader?What would a preschool look like if you included the scout method in the daily activity?With the help of my literature studies I compared the scout method against the laws and rules to make sure that the scout method doesn?t contradict them.

The purpose of this study was to find out what the educators view on the working method Matte på burk in preschool looked like. I also wanted to find out what the educators thought about the working method. My questions are:How does the educators in preschool experience the method Matte på burk?What do the educators in preschool believe that Matte på burk can give the children?The study was carried out through a qualitative interview study with six educators. During the interviews with the educators it became apparent that the method not only focused on mathematical exercises.

The case method is a relatively new pedagogical method in Sweden that is based on students exercising their skills in the analysis of complex situations and problems that are based in reality and that help students to see a broader perspective and context.The purpose of this study has been to investigate, through interviews with students and teachers, the advantages and disadvantages of the case method in teaching geography.The results of the study show that both teachers and students share almost the same opinion. The conclusion is that the case method is a didactic method that is well suited for teaching geography, as it is based on reality and develops the students? ability to analyze, argue and find solutions in several areas within the subject of geography. If a student is strong in these skill areas they can really benefit from the application of the case method in the teaching of geography, but for students who are weaker in these skills, the case method can be a disadvantage.

The purpose of this thesis was to develop and optimize a method of analysis for combustion of organic chemical products, followed by an ion chromatographic quantitative analysis. This was to be achieved with the decomposition equipment IKA AOD 1. The aim was to receive a precise and repeatable method that would be able to be applied to the process of qualification and technical marking of chemical products at the company, OKG AB in Oskarshamn. A complete instruction for the decomposition equipment and the method of analysis was written. A number of parameters were chosen from the general method of the combustion equipment, which then was tested parallel with a simultaneous development of an appropriate ion chromatographic method.

My aim in this case study has been to create a method for creature design to test this method in a production and evaluate the results. To achieve this I studied and analyzed the methods of three concept artists and illustrators named James Gurney, Neville Page and Iain McCaig. From the analysis of these artist´s methods, combined with my own personal experience, a new method was formed. To test this method a creature was designed based on directives given by a game design group in the process of creating a table top role playing game in a fictitious world. These directives where given for the creature´s role and its living conditions.