Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

This assignment is a venture into the use of the concept alchemy in the texts on analytical psychology written by Carl G. Jung. Originally the idea was to compare the blending of colours in art painting with the Jungian understanding of alchemy. In order to understand the many and it seems differentiated correlations to alchemy in the texts on analytical psychology written by C.G. Jung, I have found it necessary to investigate the history of alchemy in modern Europe and the Egyptian figure of Hermes Trismegistos.

Research on the power of customer involvement, and in particular recommendation is very resourceful. Many studies have mapped the reasons for why customers are willing to recommend, however they often ignore potential differences among brands and how that may affect these reasons. This study is built on a quantitative survey investigating how consumers interact with brands, depending on category affiliation. The categories used were Bhat and Reddy's symbolic and functional, consisting of three brands respectively where each brand represented a different product type.The evolvement of social media has also transformed the platform of recommendation from physical to virtual and changed the way people connect. Thus, taking the investigation further, potential differences between symbolic and functional brands was tested in different social media platforms.

The background to this thesis is the debate of the last decades within exegetics, concerning the so called "New Perspective on Paul". Starting from this discussion, the thesis is aming to investigateand discuss the function of Abraham in Paul's argument in Romans 4. This is achieved by, to start with, a thoroughly examination and analysis of different translations of Romans 4:1. Secondly, by trying how the translation suggested by Richard B. Hays can be motivated using a narrative perspective of interpretation emphazising the context of covenant history of the text, and thirdly, by examin and discuss other interpretations of the text and compare their ability to bring intelligibility to the text.

Many archaeologists have been intrigued by how often symbolic houses of varying forms are used on the burialgrounds of the Scandinavian Bronze Age. Some scholars even claim that to deal with the dead did not mean to set them apart from the world of the living during this period. Since several examples show that there seem to be an active connection between the ship-setting and different types of symbolic houses, this study seek to demonstrate and interpret how the ideology behind these symbols vary between three regionally different Swedish areas: Halland, Småland and Gotland. The purpose is to show that the way chosen to shape the symbols materially not only had fundamental impact on the organization of the burialground itself, but also on how the surrounding world came to comprenhend and use them. This study suggests that even though the special shapes of the graves and the gravefield itself can carry meaning, the materialization of the monuments can be interpreted as incorporated in a practice of remembrance in where the individual shaping of the grave most probably formed part of a greater story..

This essay is about a debate concerning the magazine Axess, feminism and antifeminism - in relation to a issue of Axess called To a new feminism. The theoretical foundation of this essay is Pierre Bourdieu and his field theories. The battles taking place in this particular field concerns the positioning of feminism and antifeminism in the way we culturally interpret these in our society. The essay shows that the magazine Axess (at least in the first edition of 2012) links feminism with a very prominent symbolic capital in a culture context. This discussion can at times seem confusing, and this is probably due to the fact that Bourdieus symbolic capital can be a very abstract concept. The journalist and author Maria Sveland writes about the development of a culture moving towards accepting antifeminism (and also xenophobia). She expresses the opinion that this, to a high degree, is due to actors in the culture domain with a big amount of trust in the public eye has moved towards expressing anti-feministic (and xenophobic) views.

How is research and science being used in political debate? An idea analysis of the debate about försäkringsmedicinskt beslutsstöd (decision tool in healthcare security)This is a case study on different types of research use (utilization) The aim of this paper is to examine how the politicians make use of expertise and research in the parliamentary debate surrounding the decision tool in healthcare security (försäkringsmedicinskt beslutsstöd). The aim is also to find out to what extent different types of research use are present in this debate. In this case study the qualitative method of idea analysis is being used on the empirical material. The tool of analysis is based upon the theories of research use by Amara et al.

Discussions of structural racism has now moved to the forefront of the Swedish society, and many researchers have sought to understand what form it takes, how it is manifested, how it is exploited and challenged. At the core of this debate we find the media, and its logic embedded with mechanisms of simplification and polarization.Media is our key source of knowledge and information, why it also affects our norms, beliefs and preconceptions. Media thus has the power to mediate, amplify or challenge how we conceptualize the world, and subsequently our (unconscious) racist beliefs.To investigate how media content is influenced by underlying colonial or racist assumptions and stereotypes thus becomes a way to investigate our understanding of reality.In accordance with postcolonial thought, structural and symbolic racism is embedded in language and hidden in images, and surface in the form of domination and feminization, and the portrayal of the subaltern ?Other? as passive and irrational.This paper thus departs from postcolonial theory and media logic to undercover hidden patterns of structural, symbolic and historically contingent racism in one of Sweden?s most prominent in-depth foreign TV-magazines, namely Korrespondenterna.Adopting Critical Discourse Analysis (CDA), this paper explores to what extent racist and colonial stereotypes are reproduced and/or challenged in Korrespondenterna?s representation of Sub-Saharan Africa.In line with postcolonial theory it is found that historically contingent racialized stereotypes are prevalent in Korrespondenterna, and that tendencies of portraying Africa and Africans as passive, feminine and irrational are prevailing.It is thus argued that media logic, imbedded with mechanisms of simplification, polarization and intensification, contributes to the use of colonial stereotypes in media, and thus to the mediation of structural and symbolic racism..

This is a historical documentary research study across Neva Leona Boyd (1876-1963). The theoretical perspective is based on the historical perspective of knowledge from ancient Greece to the approach of modern symbolic interactionism. The study shows that Boyd, who was Viola Spolins teacher, was a proponent of the modern view of group play theory. 1909 she founded Chicago School for Playground Workers, later transformed to the Recreation Training School. Until 1927, the school entered in Hull-House initiated by Jane Addams.

The purpose with this essay is to study if the exhibition, Maria-Drömmen om kvinnan has a gender perspective and if it contributes to the history of art. The study shows what kind of women the exhibition illustrates and what kind of perspective it has. By telling about the black Madonna I also show that there is another representation of the middle age women in the Roman Catholic Church at this time that the exhibition not have included. The study is also going to illustrate the difference between a genderperspektiv in art and a women?s perspective.

I have done a theoretical essay and to find out the answer to my questions I used literature study as my method. You can kind of say that I have used the literature as my empirical material, so my essay is in one way a qualitative study. I choose to have a social psychologist perspective to approach my questions. To answer the questions I have used a couple of researchers who a find relevant to answer my questions. I found Meads symbolic interactionism together with Goffmans theatremeatphor as an important theory to explain the social interaction.

This essay is about a debate concerning the magazine Axess, feminism and antifeminism - in relation to a issue of Axess called To a new feminism. The theoretical foundation of this essay is Pierre Bourdieu and his field theories. The battles taking place in this particular field concerns the positioning of feminism and antifeminism in the way we culturally interpret these in our society. The essay shows that the magazine Axess (at least in the first edition of 2012) links feminism with a very prominent symbolic capital in a culture context. This discussion can at times seem confusing, and this is probably due to the fact that Bourdieus symbolic capital can be a very abstract concept. The journalist and author Maria Sveland writes about the development of a culture moving towards accepting antifeminism (and also xenophobia). She expresses the opinion that this, to a high degree, is due to actors in the culture domain with a big amount of trust in the public eye has moved towards expressing anti-feministic (and xenophobic) views.

In this essay I?m asking if the Scandinavian countries Sweden, Denmark and Norway use a third world perspective on gender equality in their development aid politics. A third world perspective on gender equality is a perspective that considers the special experiences and priorities of women in the third world. My point of view is that third world perspectives represent women in the third world better than western perspectives.To determine if the countries uses a third world perspective on gender equality or not I have examined the countries aid policies with a third world theory. The material that I have used is policy documents on gender equality from the three countries and my method is discourse analysis.My study shows that Sweden Denmark and Norway uses a third world perspective on gender equality to a certain extent.

This essay is about a debate concerning the magazine Axess, feminism and antifeminism - in relation to a issue of Axess called To a new feminism. The theoretical foundation of this essay is Pierre Bourdieu and his field theories. The battles taking place in this particular field concerns the positioning of feminism and antifeminism in the way we culturally interpret these in our society. The essay shows that the magazine Axess (at least in the first edition of 2012) links feminism with a very prominent symbolic capital in a culture context. This discussion can at times seem confusing, and this is probably due to the fact that Bourdieus symbolic capital can be a very abstract concept. The journalist and author Maria Sveland writes about the development of a culture moving towards accepting antifeminism (and also xenophobia). She expresses the opinion that this, to a high degree, is due to actors in the culture domain with a big amount of trust in the public eye has moved towards expressing anti-feministic (and xenophobic) views.

This Mag. thesis discusses how a gender perspective could be implemented in themanagement of cultural heritage focusing on the built environments in Sweden.The thesis further argues for the need of a gender perspective on the conservationof cultural heritage.The two main approaches, additive through the perspective of the women?s part inhistory and integrated gender perspective, are thoroughly presented in the thesis.In the additive gender approach built objects that represent women?s experiencesand lives are added to a history that traditionally represents men and theirexperiences. The integrated gender perspective includes a gender in all activitiesas an instrument in a historic analysis. The gender perspective illustrates therelation between the sexes.