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 thesis examines how role-playing games can be used as an educational tool in after-school programs and identifies the challenges and opportunities perceived by both students and teachers. The study is based on qualitative methods, with interviews with after-school teachers and children in after-school programs with their observations of role-playing activities in a municipality. The results show that role-playing games promote social development, creative thinking, problem-solving, and language development. Students reported increased motivation and engagement, while teachers observed improved relationships and an inclusive environment where students could explore different roles and perspectives. The research links these findings to previous studies that highlight the potential of role-playing games to develop empathy, collaboration skills, and critical thinking (Daniau, 2016; Trespalacios et al., 2011; Suryani et al., 2020). Furthermore, our findings support the curriculum goals of student influence and situational learning, emphasizing the importance of students' own initiatives and responsibility in educational activities (Lgr22, 2022). The study also identifies challenges, such as teachers' uncertainty about introducing and leading role-playing games due to a lack of expertise.

Our project is meant to produce a generic medicine for stomach ulcers and heartburns. As Astra Zeneca's patent on Nexium expires in the United states in 2012, our clients wants to take advantage of the market and with using the same active substance as Nexium contains we want to produce a new generic drug, that we named Bluezec..

This study looked at two groups of adolescents aged 12-17 years who had participated in circus training. One group had some form of disability while the other had none. The study was carried out as a qualitative study with observations, interviews and a questionnaire used as methods of gathering data. A small part of the study was quantitative and an observation chart was used. The purpose was to examine the importance of teamwork, environmental factors and the necessary requirements during a learning situation.

It becomes more important to consider different behaviour traits in the selection for dairy cows to be suitable in the production systems of today. The purpose of this investigation was to study the genetic background to behavioural traits and the heritabilities for temperament, rank order, aggressiveness, feeding behaviour and for learning behaviour. Moreover, the genetic correlations to other traits were studied. To be included in a breeding programme a trait needs to have enough genetic variation, a moderate to high heritability or to be correlated to another measurable trait. Behaviour is a quantitative trait affected by many genes and the environment.

Syftet med denna studie är att undersöka hur några elever i årskurs 1 skapar förståelse för vad en teknisk artefakt är och vidare hur eleverna ges möjlighet till detta genom att läraren använder variationsmönster under ett lektionstillfälle. Materialet har samlats in genom en learning study vilket innebär att vi har genomfört en praxisnära undersökning. Vi har i studien agerat både forskare och lärare; observerat, planerat och bedrivit undervisning samt analyserat empirin. Vi har studerat tre lektionstillfällen i tre olika grupper med fokus på att tillsammans med eleverna skapa en definition av vad en teknisk artefakt är. Med hjälp av för- och eftertester har vi även undersökt elevernas uppfattningar om tekniska artefakter före och efter lektionstillfället.

The theme in this report has been how to benefit experience from accident investigations. The demand on the municipality to perform accidet investigations is relatively new, and maybe they aren?t clear what the demands means. This causes that there might be a problem to benefit experience from accident investigations, for improving the overall safety in the municipality. The main purpose of this report has been to clarify how experience from accident investigations, can be of benefit to society on a local level.

With the curriculum Lpfö98, and its revised version 2010, the demands for evaluation of the quality of the preschool have been emphasized. Accordingly, the activities need to be systematically documented, followed up and assessed, to be improved. Most importantly, this includes continuous follow up, documentation and analysis of the development and learning of the children. This is usually carried out by means of pedagogical documentation, but how this working tool should be used in practice is not totally clear for all pedagogues. The aim of this study was therefore to investigate how pedagogical documentation is performed, assessed and made accessible for the children, parents and staff-members, in practical preschool work.In the study, four pedagogues (two preschool teachers and two pedagogical mentors), working in two different preschools where the Reggio Emilia concept is practiced for pedagogical documentation, were interviewed using a semi-structured questionnaire.The informants described pedagogical documentation as a complex and time-consuming working tool, albeit necessary and helpful to fulfill the requirements of the curriculum.

We aim to develop knowledge of how new technology, in this case social media, can contribute to how sports fans interact with their idols. Therefore our framing of a question is to present how fans experience their contact with mixed martial arts (MMA) & ultimate fighting championship (UFC) through social media platforms. To specify our study, we also have a supplement question with in which way sports fans uses social media.We have chosen to conduct a qualitative study consisting of interviews and data observations of websites, related to the organization UFC, to approach our main question. We have interviewed nine randomly selected people with one common interest - MMA/UFC. With an implant of theories, consisting of social media, fandom and lurking, on the result of the interview and website data, we try to come closer to a conclusion for our intention with this thesis.Our conclusion is that the interviewed fans express that through the usage of social media, they feel like they have come closer to UFC.

The need for second language learning is increasing in today?s multicultural and globalized society, and adult studies are becoming more common. Teachers must encourage all students, and all schools need to promote equality. Motivation is one of the most important factors for positive learning and progress, and it can be helpful for second language teachers to know more about this subject. The aim of this study was to examine which motivational factors that influence adult immigrants to learn Swedish through SFI education in Sweden.

Companies today need to be more focused than ever on having an active Human Resource Management culture. This is not only because of the companies? concern for their staffs wellbeing, but for the companies? effectiveness in the long run. The reward systems which many corporations use today, to both keep their employees and attract new ones, is a well researched subject by scholars as well as journalists. Earlier research has suggested that it is important to implement an active Human Resource Strategy.

The aim with this study is to explore if and how linguistic learning takes places when four pairs ofstudents in grade one writes on the computer. Observations of eight students took place duringtwelve lessons to investigate what happened during their writing processes. This study isimportant because students? computer writing is a relatively new phenomenon in the Swedishprimary school.It is clear that the peer collaboration creates a complex interaction that becomes the platform, andalso the prerequisite, for successful language training. The method can clearly give students profitsin their linguistic development.

Syftet med detta examensarbete är att undersöka undervisning och lärande under en matematiklektion som präglas av traditionell skolmatematik. Metoden för undersökningen var en deltagande observation av en matematiklektion i åk 3 på gymnasiet. Med hjälp av begreppen matematikens lärandeobjekt, matematiska resurser, eleven som lärande aktör och sociomatematiska normer har jag tolkat de resultat som genererats från observationen. Två slutsatser som kan dras av undersökningen är att eleverna stimuleras till att bli oberoende lärande aktörer i undervisningen av traditionell skolmatematik samt att det i första hand är läraren som synliggör potentiella matematiska resurser för eleverna. Medvetenheten om elevernas användande av matematiska resurser skulle kunna påverka elevernas lärande genom att läraren synliggör matematiska resurser på ett mer medvetet sätt..

This paper is about employer?s obligation to establish plans for equality between the sexes and the practical use of these plans. The aim is to clarify what national and international law states about plans for equality between the sexes, and to examplify how plans for equality between the sexes is used in practice.For this paper juricprudential metod with a social science perspective is used. Current law has been examined, but this paper also contains an empirical part consisting of interviews with two individuals from a municipality and a private company, and an examination of the two organizations? plans for equality between the sexes.Employers with over 25 workers owe to establish a plan for equality between the sexes.

The purpose of this thesis is to examine if the school's democracy project is successful. The objective is examined in relation to two specific questions. The first question is whether students, after completing their studies in civics A, understand the relationship between the concepts of human rights and democracy. The second is if the students understood the concepts of practical significance and impact on society and the individual. Variation theory comes from the phenomenographic theories and is central to this work. The approach to learning, in this essay, is a change in how a person experiences, understands or perceives a phenomenon. Variation theory focuses on a learning object and contextualization sees as crucial to how the individual perceives the object.The study is based on a quantitative research method in the form of a survey at a secondary school. A number of students may respond to valuation questions about how they perceive democracy and human rights in practical situations. The results are related to curriculum goals.The results of the study is not positive in relation to curriculum objectives, where many students respond negatively to questions..