Standarden IAS 19, ersättningar till antällda, infördes den 1 januari 2005. Standarden behandlar fyra olika områden, ett av dem är ersättning efter avslutad anställning i form av pensioner. En förmånsbestämd pensionsplan innebär att en anställd vid pensionsavgång får en garanterad förmån. För att företaget på ett tillförlitligt sätt ska redovisa denna framtida skuld, måste de uppskatta ett antal olika aktuariella antaganden. Svårigheterna med dessa uppskattningar och vårt intresse för pensionsredovisning, mynnade ut i denna uppsats problemformulering: Hur sker och uppfattas arbetet med de aktuariella antagandena? Syftet är att genom en enkätstudie med företag på Stockholmsbörsen och telefonintervjuer med aktuarier kartlägga hur arbetet med de aktuariella antagandena ser ut och även skapa oss en uppfattning om hur respondenterna bedömer den nya standarden jämfört med tidigare praxis och norm. Vi vill tolka och försöka förstå hur arbetet kan se ut hos de personer som arbetar med de aktuariella antagandena. I enlighet med den hermeneutiska kunskapssynen anser vi att kunskap om detta, inte uppnås genom mätning utan genom att tolka och förstå företagen och aktuariernas utsagor.Därför lämpar sig det hermeneutiska synsättet bäst. Den teoretiska referensramen utgörs av dels en bakgrund till IAS/IFRS och det svenska pensionssystemet och dels av en utförligare beskrivning av redovisningen av de förmånsbestämda pensionsplanerna, där de aktuariella antagandena utgör en viktig del. Eftersom vi ansåg att den tidigare forskningen som fanns var användbar, valde vi ett deduktivt angreppssätt för att ta oss an studiens problem. Studien består som tidigare nämnt av både en kvantitativ undersökning i form av en enkät och en kvalitativ undersökning i form av telefonintervjuer. Anledningen till detta var att vi ville belysa samarbetet mellan aktuarier och företag och på så sätt få en djupare förståelse för ämnet. Resultatet av studien visar att aktuarierna fått en mer betydande roll efter införandet av IAS 19, även om många företag uppskattar sina antaganden själva. Personalomsättning ansågs huvudsakligen vara svårast att uppskatta, medan diskonteringsräntan ansågs ha mest effekt på pensionsskulden. Företagen omprövade sina antaganden antingen med ett års eller ett kvartalsvis intervall. Den vanligaste redovisningsmetoden för de aktuariella vinsterna och förlusterna var korriodorregeln. Det var främst de större företagen som hade börjat gå över till den alternativa metoden, direkt mot eget kapital. Den nya standarden ansågs vara mer tillförlitlig och ge en mer enhetlig redovisning. Övergången till den nya standarden hade dock inneburit mycket merarbete och höga kostnader.

Vårt syfte med denna studie är att undersöka organisationskulturen på Getinge Sterilization AB för att se om det förekommer skillnader i grundläggande antaganden för arbetarna, tjänstemännen och ledningen d.v.s. om det skiljer sig åt avseende deras uppfattning om sin vardagsverklighet, vilka dessa skillnader är och varför de uppstår. Vi vill även förstå hur dessa skillnader kan påverka organisationers möjlighet till framgång. Vi har tillämpat en kvalitativ ansats i syfte att nå en djupare förståelse för hur informanterna uppfattar organisationskulturen på fallföretaget. För att nå en sådan förståelse har vi sammanlagt gjort 12 semistrukturerade intervjuer med elva olika personer samt tre observationer. Vi har även granskat olika interna och externa dokument. Vi har valt ett abduktivt förhållningssätt i vår undersökningsprocess. Genom hela forskningsprocessen har vi använt en kartläggningsmodell (Scheins trefaktormodell) och vid analysstadiet har denna använts som ett verktyg för att bearbeta den insamlade datan. Vi har funnit att arbetarnivån uppvisar några unika drag i organisationskulturen som till viss del delas av tjänstemannanivån medan ledningen uppvisar en relativt ordinär ledningskultur. Detta innebär att det finns tydliga skillnader i grundläggande antaganden mellan de olika nivåerna i företaget. De tydligaste skillnaderna finns mellan arbetarnivån och ledningsnivån med tjänstemannanivån ofta någonstans emellan. Skillnaderna beror troligtvis på att arbetarna, tjänstemännen och ledningen har olika vardagsverkligheter att förhålla sig till. Dessa skillnader kan medföra problem i framtida förändringsarbete när företaget behöver anpassa rådande organisationskultur till mer moderna omständigheter. Organisationskultur, vardagsverklighet, grundläggande antaganden, subgrupper, kvalitativ. / The aim of this study is to examine the organizational culture at Getinge Sterilization AB to see if there were differences in the basic assumptions for the workers, the clerical staff and the management, that is; Is there a difference regarding their everyday reality? What are these differences and why do they occur? We also want to understand how these differences affect the company’s ability to succeed. We have applied a qualitative approach in order to reach a deeper understanding of how respondents perceive the organizational culture at Getinge Sterilization AB. To reach such an understanding, we have made a total of 12 semistructured interviews with eleven different people. We have also conducted three observations. Finally we studied various internal and external documents. We have chosen an abductive approach in our research process. Throughout the research process, we used a mapping model (Schein’s three factor-model) and at the analysis stage has this been used as a tool to process the gathered data. Our findings shows that the working level exhibits some unique features in the organizational culture, which to some extent is shared by the clerical staff-level while the management show a relatively ordinary management culture. This concludes that there are clear differences in the basic assumptions between the different levels in the organization. The most obvious differences exists between the working level and the management level with the clerical staff-level somewhere in between. The differences likely occur because workers, clerical staff and management relate to different everyday realities. This differences can cause problems in future organizational change processes when the company needs to adapt the existing organizational culture to more modern circumstances. Organizational culture, everyday reality, basic assumptions, subgroups, qualitative.

This study attempted to discover the operative cultural assumptions that guide school people's solutions to external and internal problems and that are taught to new members as the correct way to approach these problems. Schein's (1984) levels of culture and their interaction formed the conceptual framework for the study. The research method was based on Schein's (1985a) Joint Exploration Through Iterative Interviewing methodology which involved a series of encounters and joint explorations between an outside investigator and various inside key informants. <p>This methodology incorporated a triangulation approach using data from interviews, observations, and archival material. Data were collected over a four-month period within one school nominated by central office personnel of the Westville Catholic Board of Education. Throughout the data collection phase, formulating hypotheses about the school's assumptions was used to guide data collection and analysis. Data were categorized based on Schein's methodology of using basic assumptions to form cultural paradigms. <p>Data concluded that three basic assumptions guided life at St. Gabriel School: (1) the Catholic faith and the Christian value system pervaded all school activity; (2) a transactional leadership style influenced decision-making, relationships, communications, and the teaching-learning situation; and (3) the student's social needs were emphasized at the expense of academic learning. Staff, students, and parents appeared to be socialized into all three assumptions. This study revealed that the principal had a major impact upon how all three assumptions arose and were maintained. The religious assumption was initiated as part of the principal's leadership role. His leadership style emphasized student's social needs and resulted from his espoused philosophy of learning. Teachers, parents, and students possessed the same basic assumptions. Each group contained individuals who espoused values different from those embedded in the three assumptions, but the predominant members representing each group were living out the assumptions. While some members in each group desired change, no one was able to effect change. The possibility of establishing a school culture which encompasses the school effectiveness characteristics within the context of these three basic cultural assumptions would be problematic. St. Gabriel School did not demonstrate a shared vision on academic learning were planned curriculum, high expectations, and ongoing assessment reflected school academic goals. Collaborative and transformational relations were not characteristic of the staff. <p>Schein's (1984) conceptual model, developed for the study of basic cultual assumptions, was useful in deciphering the culture of St. Gabriel. Schein's analysis of culture as existing at three different levels proved to be an important distinction as data were collected. His Joint Exploration Through Iterative Interviewing methodology enabled the underlying assumptions to be brought to the surface. Schein provided a valuable theoretical framework and an appropriate methodology for studying the deepest level of an organization, that is, its cultural assumption. Judgements and conclusions about schools can be made on superficial levels of observation. In order to truly understand the functioning of any school probing beneath these source levels is necessary. This study confirmed that, for this instance, principals have a dominant influence on the culture of schools, therefore, they should be helped to use a cultural lens in order to understand and assess the state of effectiveness of their schools. Finally, a number of theoretical, methodological, and practical implications were noted.

Parenting is increasingly seen as a profession which requires training and support with the purpose of creating improved interaction. A central question appears to be how the concept of interaction is defined. The aim of this study is to examine how training programs, trainers and parents perceive this concept, whether they define it the same way and whether trainers succeed in reaching parents with the message of what it actually is that will improve in the area of interaction. The study uses a phenomenological approach and a qualitative method. The research subject is the parental training program Komet, a manual-based education program for parents. The goal of the program is to offer families training in methods that have strong scientific support in order to reduce conflicts and to improve the relation and interaction between children and parents. One important result of the study is that parents and trainers viewed the concept of interaction from different perspectives. While the trainers described the interactions based on the parents’ attitudes towards the child, the parents focused on the child’s behavior. This resulted in difficulty for the parents to recognize other changes than changes in behavior.

Because both validity and reliability indices are a function of the scores on a given administration of a measure, their values can often vary across samples. It is a common mistake to say that a test is reliable when in fact it is not the test that is reliable but the scores on the test that are reliable. In 1998, vacha-haase proposed a fixed-effects meta-analytic method for evaluating reliability that is similar to validity generalization studies called reliability generalization (rg). This study was conducted to evaluate alternative analysis strategies for the meta-analysis method of reliability generalization when the reliability estimates are not statistically independent. Five approaches for handling the violation of independence were implemented: ignoring the violation and treating each observation as independent, calculating one mean or median from each study, randomly selecting only one observation per study, or using a mixed effects model. This Monte Carlo study included five factors in the method. These factors were (a) the coefficient alpha, (b) sample size in the primary studies, (c) number of primary studies in the rg study, (d) number of reliability estimates from each, and (e) the degree of violation of independence where the strength of the dependence is related to the number of reliability indices (i.e. coefficient alpha) derived from a simulated set of examines and the magnitude of the correlation between the journal studies (with intra-class correlation icc = 0, .0l , .30, and .90). These factors were used to simulate samples under known and controlled population conditions. In general, the results suggested that the type of treatment does not have a noticeable impact on the accuracy of the reliability results but that researchers should be cautious when the intra-class correlation is relatively large. In addition, the simulations in this study resulted in very poor confidence band coverage. This research suggested that RG meta-analysis methods are appropriate for describing the overall average reliability of a measure or construct but the RG researcher should be careful in regards to the construction of confidence intervals.

Το στατιστικό μοντέλο είναι μία τυποποίηση στοχαστικών σχέσεων μεταξύ μεταβλητών σε μορφή μαθηματικών εξισώσεων με σκοπό την όσο το δυνατόν πιο ακριβή περιγραφή ενός συστήματος (φαινομένου ή γεγονότος). Σχεδόν σε κάθε σύστημα, υπάρχουν μεταβλητές ποσότητες που αλλάζουν. Ένα ενδιαφέρον ζήτημα είναι η μελέτη των επιδράσεων που αυτές οι μεταβλητές ασκούν (ή φαίνεται να ασκούν) πάνω σε άλλες. Η μελέτη αυτή είναι το αντικείμενο της ανάλυσης παλινδρόμησης, μίας ευρέως χρησιμοποιούμενης στατιστικής τεχνικής, την οποία χρησιμοποιούμε για να ανιχνεύσουμε και να μοντελοποιήσουμε σχέσεις και εξαρτήσεις μεταξύ μεταβλητών. Όταν οι σχέσεις μεταξύ των μεταβλητών είναι γραμμικές, προκύπτουν τα λεγόμενα γραμμικά παλινδρομικά μοντέλα. Τα στατιστικά μοντέλα παλινδρόμησης, βασίζονται σε κάποιες βασικές υποθέσεις, τις οποίες υποχρεούμαστε να ελέγχουμε πριν την ανάλυση του μοντέλου. Στην πράξη, όμως, οι υποθέσεις αυτές συχνά παραβιάζονται. Όταν δε, έχουμε να κάνουμε με δεδομένα του πραγματικού κόσμου, η παραβίαση των υποθέσεων αυτών είναι τόσο συχνή που αποτελεί στη συντριπτική πλειοψηφία τον κανόνα παρά την εξαίρεση. Η παρούσα διπλωματική εργασία πραγματεύεται το σημαντικότατο θέμα που ανακύπτει σε περιπτώσεις στις οποίες κάποιες από τις βασικές υποθέσεις που διέπουν το γραμμικό μοντέλο παλινδρόμησης παραβιάζονται. Σκοπός της εργασίας αυτής είναι : α)να αναλυθούν οι αιτίες που προκαλούν την κάθε παραβίαση και οι επιπτώσεις που έχει αυτή στο μοντέλο, β)να καταγραφούν οι βασικότεροι τρόποι ανίχνευσης των παραβιάσεων στο υπόδειγμα, γ)να βρεθούν τρόποι αντιμετώπισης των "προβληματικών καταστάσεων". Τα αποτελέσματα δείχνουν ότι ο συνδυασμός της καθεστηκυίας γνώσης (του θεωρητικού υποβάθρου) για το αντικείμενο και των σύγχρονων μεθόδων και ιδεών μπορούν να μειώσουν σημαντικά τις δυσμενείς επιπτώσεις που επιφέρουν οι παραβιάσεις των κανόνων στο μοντέλο, και παράλληλα μας επιτρέπει να "περισώσουμε" ικανοποιητικό ποσό πληροφορίας. / The statistical model is a standarization of stochastic relationships between variables in a form of mathematical equations in order to accurately describe a system, either phenomena, or facts. Almost every system includes some variable amounts that change.The interesting question is to investigate the effects those variables have (or appear to have) on other variables. This kind of investigation is the object of the regression analysis,a widely used statistical technic, which is used so as to detect relations and dependences between variables. Linear regression models are created when there are linear relations between variables. In addition, statistical models are based on some significant assumptions, that we are obliged to validate before we analyze the model. However, these assumptions are often violated in practise. Especially when we have to face with <<real world>> data, the violation is too frecuent that ends to be the rule instead the exception. The current thesis addresses the important subject which arises when some basic assumptions of the linear regression model are violated.The purpose of writing this thesis is : a)to analyse the reasons why the basic assumptions are violated and how these violations effect to our model b)to report the main methods in order to scan the model for violations c)to find ways to fight the problems The investigation results to the fact that if we combine the theoretical backround and the modern methods and techniques, we can reduce the adverse consecuences -and occasionally even reverse the damages- that the violations breed to the model, with simultaneous <<salvation>> of a quite satisfactory amount of information.

Buvo aktualu išsiaiškinti geriausių Lietuvos boksininkų varžytinės veiklos technikos veiksmų charakteristikas bei palyginti jas su geriausių pasaulio profesionalų analogiškais rodikliais. Siekiant kryptingo ir efektyvaus treniruočių proceso valdymo ir sportininkų ruošimo pasaulinio lygio varžyboms, treneriams būtų naudinga žinoti pasaulio boksininkų varžybinėje veikloje dažniausiai naudojamas varžytinės veiklos technikos veiksmų charakteristikas ir galimybė palyginti šiuos duomenis su savo auklėtinių rodikliais. / Research relevance and concern. It was relevant to determine the best Lithanian boxers Trading activities of technical and operation characteristics to compare them with the world’s best profesionals in similar indicators. To a targeted and effective training management process and the preparation of a worldclass atletes in competition, coaches would be useful to know the world’s boxesrs match practice commonly used auction business and technical operationl charaacteristics of the opportunity to compare these data with their students' characteristics. Investigation. Boxers technical operations.

Abstract Some gender scholars who have studied Western welfare regimes have argued that dominant cultural assumptions about women (ideational forces) should be examined in order to understand the development of these regimes. On the other hand, gender scholars working on Iran’s social policy argue that religious assumptions and institutions have shaped the position of women in Iran’s welfare regime. However, none of these researchers have thoroughly and explicitly examined the role of ideas in the development of Iran’s social policy. In contrast, this thesis studies the role of ideational forces in the formation of the only Iranian social assistance program designed exclusively for women, Empowering Women Without Guardians (EWWG). It also examines the connection of these forces to non-ideational factors in order to further elucidate their impact on policymaking. As argued, multiple cultural assumptions influence policymaking on women’s issues in Iran. Traditional cultural assumptions reinforce and legitimize the unequal position of women in society, whereas reformist and secularist ideas assume that men and women are equal. As claimed, the interaction of these assumptions with institutional and structural forces empowers some of these ideas over others at different stages of policymaking regarding the formation of EWWG: Iran’s laws (institutional forces) have reinforced previously dominant traditional assumptions about women (ideational forces) in the problem stream; in contrast, reformist interpretations of structural factors challenged previously prevailing traditional ideas and resulted in the adoption of a policy, which is more consistent with reformist and secularist ideas. The relative power of these assumptions helps explain both policy continuity and change in Iran’s context of policymaking on women’s issues.

The recent developments in negotiations to reduce nuclear weapons in Europe mark a watershed in attitudes towards nuclear deterrence and security. On the one side lie all the old beliefs and assumptions about nuclear defence and security that have been common parlance for the last forty years and more. On the other side lies a unique opportunity to develop a new relationship of increased mutual trust between East and West that could ultimately lead to substantial reductions in the world's nuclear arsenal. The object of this thesis is to establish how much information already exists about attitudes towards nuclear deterrence and the processes of attitude change. From there, to extend these boundaries of knowledge in the belief that if we are able to understand more exactly what people think about nuclear deterrence, why they hold these attitudes and how attitudes change then we will be in a better position to ease the transitional stage between one set of attitudes and another.

Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / This work presents a comparative study of multicollinearity identification methodologies in multivariate analyzes. Multicollinearity is caused by intense linear relationship between the study variables and can interfere with the interpretation of the results of various multivariate statistical techniques. The objectives of this study were to compare multicollinearity identification methodologies in different settings number of variables, sample size and degree of correlation between variables and identify the most appropriate techniques for the identification of multicollinearity. Morphological and productive variables of an experiment with tomato data were used to generate random samples with multivariate normal distribution in scenario variables numbers and sample sizes in three levels of correlation between variables (low, medium and high). For each scenario were obtained in 1000 multivariate samples and quantified the percentage of presence of multicollinearity statement by the criteria of determining the correlation matrix, condition number and factor inflation variance and the test Farrar and Glauber and Haitovsky. The criteria and the evaluation tests multicollinearity have different results are amended as the number of variable sample size and the degree of correlation between variables. Sample size slightly higher than the number of variables increases the occurrence of multicollinearity. The criteria of the condition number and variance inflation factor is effective in identifying multicollinearity among tomato variables. / Este trabalho apresenta um estudo comparativo de metodologias de identificação da multicolinearidade em análises multivariadas. A multicolinearidade é ocasionada pelo intenso relacionamento linear entre variáveis em estudo e pode prejudicar a interpretação dos resultados de várias técnicas de estatística multivariada. Os objetivos deste trabalho foram comparar metodologias de identificação da multicolinearidade em diversos cenários de número de variáveis, tamanho de amostra e grau de correlação entre variáveis, bem como, identificar técnicas mais adequadas para o identificação da multicolinearidade. Foram utilizados dados de variáveis morfológicas e produtivas de um experimento com tomateiro para gerar as amostras aleatórias com distribuição normal multivariada em cenários de números de variáveis e tamanhos de amostra em três níveis de correlação entre as variáveis (baixa, média e alta). Para cada um dos cenários foram obtidas 1000 amostras multivariadas e quantificado o percentual de indicação de presença de multicolinearidade pelos critérios do determinante da matriz de correlação, número de condição e fator de inflação de variância e pelos testes de Farrar e Glauber e de Haitovsky. Os critérios e testes de avaliação da multicolinearidade apresentam resultados diferentes conforme são alterados o número de variáveis, tamanho de amostra e grau de correlação entre as variáveis. Tamanho de amostra pouco superior ao número de variáveis aumenta a ocorrência de multicolinearidade. Os critérios do número de condição e fator de inflação de variância são eficientes na identificação de multicolinearidade entre variáveis de tomateiro.