Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

Birch is the dominant deciduous tree species in Sweden but only 16 % is found in pure birch stands. The majority of the birch (51 %) is to be found in conifer dominated stands. Swedish forest land comprises approximately of 23 % mixed stands and one problem is that for mixed stands there are few management recommendations. The underlying aim of this thesis was to study the management of mixed forest stands of spruce and birch to achieve good timber quality of birch. The study was based on a literature study and measurement in a field experiment launched in 1998 by the Swedish University of Agricultural Sciences (SLU).

Background: How a young woman approaches an abortion and how she handles its emotional impact is influenced by many factors. Mixed emotions about terminating a pregnancy are common to women of all backgrounds and circumstances. Aim: To illuminate young women´s experiences of abortions. Method: The study wasbased on literature from online databases and printed materials and involved the analysis of ten articles and one thesis. Result: Women contemplating abortion experience mixed emotions before, during, and after an abortion.

Throughout the history, the theories which have shaped our cities have varied from time to time. We have gone from a city development characterized by spontaneousness, where commerce and people side by side shared the space, into a function-based planning where people and functions are being increasingly separated. Regardless the forms of planning the city design causes implications for those who live there when the physical environment controls were we live, work and meet. In today's society where `sustainability ' has become a watchword the current community planning needs to be questioned so we, in the best possible way, can meet future changes. Searching for new planning strategies is part of this and in this essay the term `mixed-use´ will be investigated and analyzed in terms of its social aspects.

Throughout the history, the theories which have shaped our cities have varied from time to time. We have gone from a city development characterized by spontaneousness, where commerce and people side by side shared the space, into a function-based planning where people and functions are being increasingly separated. Regardless the forms of planning the city design causes implications for those who live there when the physical environment controls were we live, work and meet. In today's society where `sustainability ' has become a watchword the current community planning needs to be questioned so we, in the best possible way, can meet future changes. Searching for new planning strategies is part of this and in this essay the term `mixed-use´ will be investigated and analyzed in terms of its social aspects.

Throughout the history, the theories which have shaped our cities have varied from time to time. We have gone from a city development characterized by spontaneousness, where commerce and people side by side shared the space, into a function-based planning where people and functions are being increasingly separated. Regardless the forms of planning the city design causes implications for those who live there when the physical environment controls were we live, work and meet. In today's society where `sustainability ' has become a watchword the current community planning needs to be questioned so we, in the best possible way, can meet future changes. Searching for new planning strategies is part of this and in this essay the term `mixed-use´ will be investigated and analyzed in terms of its social aspects.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

Traditionally, rolling mills use emulsions based on a mixture of oil and water for lubrication. Since two years ago SAPA has been using (instead of oil) a synthetic lubricant so called conditional emulsion for hot-rolling of aluminum. This lubricant is water based and homogenous at ambient temperature, but switches to a two-phase system at heating above the cloud point.This project aims to validate and if necessary modify an existing HPLC method for quantifying two out of three key components (A, B and C) in the conditional emulsion. Attempts to develop a method to quantify the pH adjusting components, X and Y were also made. These two methods are required to optimize the lubricant.Due to the complexity of the components, it has been difficult to present a method for quantification, and HPLC with ELS detection was chosen after a long series of trials.

Vårt syfte var att undersöka några lärares tankar om hur det är att tillmötesgå elevers behov i en context präglad av olika kunskapsnivåer. Vi lyssnade genom semi-structurerade intervjuer på erfarna lärare och analyserade deras olika sätt att närma sig klassrum innehållandes olika kunskapsnivåer. Vi intervjuade tre engelsk lärare från ett högstadium och fyra lärare från en gymnasie skola. Våra iakttagelser visar att varierad undervisning är det bästa sättet att möta alla elevers behov och att det är nödvändigt att ha extra material till både avancerade elever och svagare elever. Våra intervjuer framhävde också vikten av kontinuerlig bedömning och behovet att individualisera så mycket som möjligt .

Our society has faced monumental changes and therefore our working life has changed as well. We are now in the twentieth first century and still our labor market is gender-segregated. Today networking is an important part of working life and one cannot emphasize enough the importance of having good connections in your network. Networking is now seen as an important tool when it comes to your career. In the past networking has been the men?s arena and it has almost been seen as a male institution.

Sit, Eat, Drink, Talk, Laugh ? Dining and Mixed Media, is an exploratory study of qualities in everyday life and challenges people to enjoy the qualities of mundanity. Seeking inspiration in ethnographic studies, field work was conducted in domestic settings, returning an extensive body of material to work from. The study challenges people to absorb the moment, reflect and enjoy, rather than pacing through a lifetime, with a constant focus on the future instead of the present. This work takes a starting point in food and dining as a social activity, where interactive sound and a reference to online social media is explored through two interventions.

The demand for renewable energy is increasing in Sweden. This consequently increases the pressure for and willingness to pay for forest fuels. One method to extract forest fuel from suitable commercial thinnings is the "long top method? (LT-method). With this method saw logs and non-delimbed tops are recovered, i.e.

Längs den skuggiga Hornsbruksgatan bryter en veckad volym upp den långa sträckan. En ny bergssida som definierar park och gata och serverar scener för medborgarinflytande på både gräs och betong. Med biblioteket som katalysator får den bortglömda delen av Hornstull ett välbehövligt komplement av både mångfacetterad verksamhetslokaler, kontor och större lägenheter. Med mer park i parken och mer stad längs gatan bygger Hornsbruksgatan vidare på områdets karaktär av experimentalitet ? ett urbant växelbruk..

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

Zoos currently aim at keeping animals in as natural habitats as possible, since they havegone from displaying exotic animals to working with conservation of endangered species.It is therefore more common that zoos keep groups composed of two or more species in thesame enclosure. The aim of this report is to study why and how different species are held atzoos. Species in the wild can interact in different degrees depending on season andresources. When species are held together at zoos the space can be more effectively used,the animals increase their activity and the visitors increase their learning. Mixed speciesenclosures involve more work and risks of injury.