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.

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.

The Swedish consumption of lamb a increasing, and today we yearly eat a kilo of lamb per person each year. As a consequence the Swedish degree of self production according to lamb is steadily decreasing, and is today about 39 %.Today Swedish Meats is now cooperating with the Swedish lamb breeders organisation to raise that percentage. At the same time the European Union presents a new agricultural reform, the MTR (Mid Term Review). The shape of this new reform is not yet fully known, but the general policy has been more or less outlined. The new reform is split into three propositions: the farm model, the regional model and the Mixed model.

A mobile testing application using Unity was developed to analyse what impact button sizes and button layouts has on the accuracy of touch as well as the time to finish a labyrinth. This was tested on a Nexus 4 phone. 28 users navigated a small object through a labyrinth in which they collect keys to open the door to the exit. Each participant did the test 6 times with different combinations of button size and button layout each time, done in a random order. Hits, misses, completion time, order of button size and order of button layout was collected and then visualized using R.

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).

The aim of this essay is to examine if the attitudes and the experiences of Ability Grouping are the same on different levels of the school organisation.I have chosen to answer the following two questions:· Have the teachers, the students and the headmaster the same idea concerning the educational model at the school, that is, the pros and cons of Ability Grouping?· Does the intentions of the curriculum agree with this educational model?I knew what I thought about the educational model at the school that is the object of this essay, after spending ten weeks at it as a trainee, but I felt that I would be interesting to know what the people who are part of that system everyday think about it.In order to be able to answer my questions, I used both the qualitative and the quantitative method. I interviewed the headmaster and five teachers to find out what they thought about Ability Grouping. I also distributed inquiries to 70 students from 6th to 9th grade to get their point of view. In the theoretical discussion I explain the meaning of different conceptions that I use throughout this essay.

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.

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.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

In the pilot plant at Hammarby Sjöstad, Sjöstadsverket, several new methods are tested in order to achieve a good use of resources. When a new technique is considered it is often the performance of the technique itself, under given conditions, that is evaluated. However, in order to evaluate the overall function the whole picture is needed. With a system analysis it becomes possible to make a comparison where all the positive aspects are put up against the negative ones, for the technique itself as well as its requirements. In this way the influence that minor components have on an entire system can be considered.This report presents a system analysis of an anaerobic membrane reactor (MBR) with a VSEP-membrane (Vibratory Shear Enhanced Process).

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.

The thesis deals with three document retrieval models based on logic: the Boolean model,the fuzzy model and the Van Rijsbergen model.In Chapter 1, the author presents the purpose of the thesis. This is to give the logical foundationof the models, to describe them and to examine them critically. In Chapter 2, some importantnotions in document retrieval are presented. Chapter 3 is devoted to the Boolean model, Chapter4 to the fuzzy model and Chapter 5 to the Van Rijsbergen model.These three chapters are organized in the same way. First, the logical foundation of the modelis given.

This master thesis covers the seasonal planning of a small scale hydropower system. The system in this study is owned and operated by Mälarenergi Vattenkraft AB. The total system consists of 4 different main rivers with 24 hydropower stations and several dams. The total installed power in the system is 43.75 MW. Most of the hydropower stations are regarded as small scale hydropower stations and thus entitled to green certificates.In this report the issue of planning is formulated as an optimization problem.