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 essay describes my work as a director in a specialized orientation within psychodrama, surrealistic psychodrama. Using the language and performance techniques of theater and under the guidance of a director, psychodrama creates an improvised narrative or story. The essay describes several dramas I have directed, reflecting on my actions and choices as a director and group leader. I examine whether my working method has allowed me to be spontaneous and creative, which I believe the example of "The dangerous bear" demonstrates. The process enabled me to establish trust and receptivity so that a newly constituted group dared to investigate conflicts in symbolic ways associated with illness and death.

The purpose of this study was to examine the laws, govern documents and guiding principals that are available for schools and their work regarding the work against discrimination, insulting and other forms of harassments, and then to form a method for the schools to implement this work in practice.The work to counteract discrimination, insult treatment and other forms of harassments should be done both in a short term and a long term. In this paper there is a presentation of a project, a set of lessons that was created and carried out as a trial. The project aims for conscious making among children and students in school regarding norm, deviation, discrimination and power and the fact that equal treatment is hard to achieve. The basic purpose behind the project is to offer a tool to schools and teachers so that they can decrease the possible gap between the laws and the practice of these laws by creating awareness among students and other teachers. The long term work for achieving equal treatment should be done on a political level.

Title: The nurse's dilemma in psychiatric inpatient care - a balancing act between good and evil Objective: To describe the nurse's experience of relieving patient suffering caused by coercive measures on a closed psychiatric ward . Frame of reference : The results are discussed in light of Eriksson´s theory of suffering and caring relationships Method: A qualitative analysis based on focus group discussions Results: The analysis resulted in six categories, to protect the patient , to involve the patient , not to lose control , to remain , to justify compulsion , and to be touched . The results showed that nurses had the experience of being able to relieve the suffering of patients caused by coercive measures. It was also found that the nurses had a tendency to justify coercive measures , the more experience they had of performing these . Conclusion: The results describe that nurses have the experience and knowledge of how to relieve patients' suffering caused by coercion but also their experiences of performing these .

The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group.

The purpose of this essay was to describe how individual members of the self-help group Al-Anon discuss the importance and the influence the group has/have concerning their own lifestyle and self-image. To find answer to this I carried out qualitative interviews with five female members of a local Al-Anon group and later on analyzed the interviews using various concepts based upon the symbolic interactionism. I have mainly used concepts as; role-taking, significant symbols and referencegroup. Through the analysis of the interviews I have seen that the respondents self-image and thereby also their self-esteem has changed since they became a part of their local Al-Anon group. I have also noticed changes in their behaviors in their way of life.

Hammarby Sjöstad is a new district in southern Stockholm. A main objective with the Sjöstad project was to halve the environmental impact compared to other construction work. The environmental goals involve a halved water consumption rate, a local treatment of storm water and trials aiming to extract nutrients from the waste water. Sjöstadsverket is an experimental treatment plant used for testing new treatment processes for domestic waste water from Hammarby Sjöstad. The results are to be compared with the conventional process used at Henrikdals treatment plant today.

What does the Swedish church Västerås stand for today according to the employees and how do they want to profile themselves to the target group? What image and what expectations does the target group have of the Swedish church Västerås? How can the Swedish church Västerås communicate uniform, with the intent to create mutual value with the target group?The purpose of the study is to make recommendations to the Swedish church Västerås for their prospective communication plan by examining their profile and target group's image and expectations of the organization. The study also aims to examine how the Swedish church Västerås can communicate their brand uniform.The study applies a qualitative research with deductive approach. Data were collected through semi-structured interviews with a sample of the employees and focus groups with a sample of the target group.Better match between profile and image means that SkVs employees better understand the organization and can communicate more uniform which leads to a stronger brand identity. If SkV understands what is relevant for their target group, they can reduce the total cost of customer delivered value and thus increase the total value.

AbstractAim of the study: Aim of the study was to investigate whether there were any connections in time between different parts of care in patients with cardiac arrest and hypothermia treatment and cognitive and physical function six months after cardiac arrest and to investigate neurological outcome related to primary registered cardiac arrest rhythm after six months and if there were any changes in cognitive and physical functions as well as self-related health between discharge from hospital and six months after cardiac arrest.Method: The study included 39 patients admitted to three Swedish hospitals between 2008-2011. Cognitive and physical function was evaluated with Cerebral Performance Cathegory, CPC completed with Mini Mental State Examination, MMSE for cognitive function and Bartels Index, BI for physical function and Euroqol-VAS for evaluating the self-related health.Result:  A significant connection was shown between time to start hypothermia treatment and BI, patients with longer time showed improved physical function after six months.Majority of the participants (66,7 %) had Ventricular fibrillation/Ventricular tachycardia, VF /VT, as primary registered cardiac arrest rhythm and in this group CPC and BI was significant better compared with the asystole /Pulsless Electrical Aktivity, PEA group.CPC, MMSE, BI and Euroqol-VAS were all improved over time.Conclusion: Participants with VF /VT as primary registered cardias arrest rhythm had significant better cognitive and physical function 6 months after hypothermia-treated cardiac arrest compared with participants with asystole/PEA as primary registered rhythm. This shows the importance of access to defibrillators in public places in the society and in hospitals and optimal education of lay people and medical staff. Cognitive and physical function and self-rated health improves over time, which might be a very important reason to convey patients, relatives and medical staff to continue cognitive and physical rehabilitation. Keywords: Cardiac arrest, hypothermia, cognitive and physical function, wellbeeing.

The study aimed to highlight workplace meetings´ benefit and what level of development. The study was done at a school in Lidköping and included two qualitative observations. Most of the groups´ members were women; one man was included in each group, and there was a mixed age structure of the meeting participants. The collection of data was then paired with the scientific literature and scientific articles. .. Our results demonstrate that group 1 spend 59% of the time on information and 41% of communication.

Background: Dementia is an umbrella term for a group of diseases that affects the brain and causes cognitive impairment. Animal-assisted Therapy's goal is to meet patients' physical, psychological and social dimensions within the current health care field. To avoid problems like infections and allergy, robotic animals has been developed. The purpose of robotic animals is to induce relaxation and well-being of persons with cognitive impairment for example.Purpose: To compile scientific articles on which effects care dog and robotic animals have on mental and physical health in patients with dementia. Method: A literature review consisting of nine quantitative research articles.

Developments in milk production are heading towards fewer but larger herds where the milking process is often fully automated. Automatic milking systems were launched in the 1990?s and in the year 2010 the Automatic Milking Rotary (AMR) was introduced. As a rule there are no supervision personnel present during the milking event in systems with automatic milking. This means that there is a risk that cows can be incompletely milked in one or more udder quarters, for example if the robots fail in attaching the milking cups or if the cow kicks off the milking unit.

Type 2 diabetes is a growing disease in the population which includes that older people are a risk group. With the disease grows even cost?s. A lifestyle change is a major part of the treatment for type 2 diabetes. There are several factors that suggest positive effects on prevention among the elderly where, among other things, economic and health benefits are presented.

The purpose of this paper is to try to get an understanding of the underlying causes and reasons that students starting in seventh grade junior high school seek out a particular group, and the extent to which they do so.The work is based on the questions: How do students perceive the meeting with their prospective bench-companion in a new composite class? What should a teacher consider when it comes to bench placement in a new composite class? Do the students change, and if so to what extent, friends when they start high school? What are the factors that affect/have affected the students' choice of friends? How large a role does the school play for pupils relationships? What thoughts and feelings do the students have regarding new encounters?I have conducted in-depth interviews with six adolescents in grade seven as the basis for the understanding of how students relate to group selection and group affiliation, and I have then compared this material with previous research on the subject. Furthermore I have availed myself of literature in social- and group psychology.The conclusion which has emerged is that the most important component of a group-process is the sense of solidarity and security, and the results show that students largely retain their old relationships rather than adding new, when they start high school. Hence the teacher plays an important role in ensuring that any imbalance in the group is offset and make sure that nobody is excluded, but also to help make room for new groups and be aware of the sensitive and responsive phase of life that the young people are in..

This study investigated the efficacy of a multicomponent cognitive?behavioral intervention of insomnia, CBT-I, for patients suffering from an anxiety disorder and/or a major depressive episode together with comorbid insomnia. In particular, the aim of the study was to evaluate whether anxiety and depressive symptoms declined as a function oftreatment for insomnia. After rigorous diagnostic procedures, 8 patients were treated in a multiple baseline design. Patients experienced clinically significant reductions in insomnia-, (57 %) depressive- (75 %) and anxiety symptoms (40 %).