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.

The purpose of this essay has been to identify a couple of different factors that matter when a teacher chooses method and raw material for teaching his students. The person interviewed is a man, whose lesson I also observed. The result shows that there are several factors of great importance for his choice. My conclusion of this is that this teacher?s choice depends on the school as institution with all the people that operate there, the composition of the students and the school?s curriculum, but this teacher?s pedagogical basic view also has a great importance for his teaching..

This study was carried out at Luftfartsverket (LFV Group, SwedishAirports and Air Navigation Services), AstraZeneca and Svenska Spel. The purpose of the study was to examine and compare how these companies work towards becoming, and maintaining to be, an employer of choice. Facts were sought about the companies and their work to become an employer of choice.To get a discerning and profound picture, a qualitative method with semi-structured interviews with twelve key persons in this work was conducted. The method Interpretative Phenomenological Analysis (IPA) was used for analysis.The results showed that an amount of factors have an input on how attractive the employer is. Common were compensation and benefits, competence development, leadership, information and health-related activities.

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.

This qualitative study examines how users of boardgamegeek.com chooses which analogue game to buy. The purpose of the study is to find out which factors constitutes the choice of games and how the information of these factors reach the consumer. The investigation is executed by users of boardgamegeek.com explaining their latest game purchase in a questionnaire survey online. The results show that many of the respondents research the games they are interrested in beforehand and based on this information make their choice. Despite of this we can see that many game developers and distributors does not make this information available for the consumers, but leaves this task to the public..

AbstractThe aim of this study is to describe similarities and differences in the inscriptions of runestones intoday's county of Kronoberg, the former county of Värend and, in addition, a part of the formercounty of Sunnerbo. The study is based on 27 remaining runestones which are analysed throughchoice of words and runes, orthography and decorations.The section of choice of words and runes are categorised and based on the choice of choosingone particular word over another and of choosing one particular rune over another. Orthography isbased on the spelling of five particular words; efter, sten, reste, hjälpe and och. Monophtongisationis discussed and analysed. The section of decorations has two subsections; 1) crucifixes and?suns?, and 2) other forms of decoration.The study showed that the runestones had some significant numbers of similarities anddifferences.

This essey aims to investigate how inherited and acquired resources has influenced the choice of education. It is in this essays ambition to understand how the recources operates in a process from childhood to a certain education. The study was conducted using eight qualitative interviews with firstyearstudents in nursing and economics courses at Linnaeus University. By using Bourdieu's theories about habitus, capital and horizon of possibilities I wanted to understad how the students inherited and acquired recoures had operated in their choise of education. The main conclution is that the educational choice is strongly influenced by the individual's social belonging and must be understood as a result of the individual's history.

For the last 50 years the amount of available consumer goods has exploded in number, due to improvements in production and technology. The problem is that the overall sales of many categories are stagnant and retailers are unwilling to grant the categories more shelf space. Therefore many categories are crowded with products and hard for consumers to navigate in. The purpose of this paper is to examine the effects of an assortment reduction on several variables relating to assortment perceptions, customer satisfaction and store choice. The study was carried out as an experiment with 127 participants.

This thesis examines how a jury on an artistic education adopts next year's students to a BA program at an art school. My intention is to explore how we established artists who are involved in education as professors, teachers (or students) in art education affects who will be released to the exclusive educational path as an art school represents our work in the admissions jury. My ambition is to create an awareness of what it might mean for the reproduction of the artist..

Problem formulation: What factors influence the customer?s choice of bank? How is the customer loyalty towards the customer?s current bank?Purpose: The main purpose is to see what factors are definitive to the customer?s choice of bank and how strong the customer loyalty is towards the bank. It is also interesting to see whether customers who are satisfied with their current bank may still consider switching to something else.Method: The method is both qualitative and quantitative methods of data collection, with main focus on a quantitative survey. The qualitative part consists of interviews with a smaller focus group to receive a deeper insight of the consumer?s thoughts regarding the main purpose and problem formulations.Conclusion: The main factor when choosing a bank is recommendations from family or friends.

 The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.

SammanfattningDen här studien är en litteraturöversikt som analyserar forskningsbaserade texter och lyfter fram syften med drama/teater i gymnasieskolan, utifrån den analyserade litteraturen. Studien redogör både för syften med drama/teater som enskilt ämne och integrerat med andra ämnen.Studien visar att drama/teater är användbart både som ett medel där målet är att lära sig andra ämnen, och där målet är kunskaper i drama/teater. Den ger exempel på att eleverna, med hjälp av drama/teater, kan få stöd i att uppnå flera av målen i gymnasieskolans senaste läroplan från 2011. Exempel på hur drama/teater kan vara till nytta i andra ämnen är att det kan användas för att förbättra elevers läsning och textförståelse oavsett ämne. Drama/teater har också ett egenvärde som bland annat består i att eleverna lär sig att använda sina erfarenheter för att förstå omvärlden, att de lär sig att uttrycka sig på sitt individuella sätt och att de tränar på att våga ta ställning.

The National Arts Council[1] has made an evaluation on obstacles and success factors for the interaction between culture and school. In the evaluation report they concluded that teachers and cultural workers have different views on culture and knowledge which creates confusion in their interaction. Thus I became interested to investigate teachers and cultural workers views on culture, aesthetics, and the knowledge that they think the students / children / young people should get from culture and aesthetics. This work is based on qualitative interviews with four teachers and four cultural workers. I compare their views with each other and link it to different research perspectives on culture and aesthetics in school to get an understanding of the similarities and differences in their approach, and what implications it can have in the school?s learning processes. In this work, from a didactic point of view, I found that when the teachers and cultural workers are talking about culture, the why-perspective differs.

Qatar är ett ekonomiskt välmående land, med ett starkt auktoritärt politiskt system. Landet är därför ett avvikande fall ur moderniseringsteorin, som menar att ekonomiskt välmående leder till demokrati. Vi börjar med att förklara varför Qatar avviker från moderniseringsteorin, och fortsätter sedan med att pröva ett antal teorier och perspektiv, för att se om dessa bättre förklarar frånvaron av demokrati i landet. Följande teorier och ämnesområden diskuteras: politisk kultur och civilt samhälle, islams inverkan, sultanism, aktörsteoretiska perspektiv, rational choice, och slutligen oljans inverkan på Qatar. Två företeelser talar för demokratins frånvaro, islams starka närvaro i kulturen och politiken, samt landets ekonomiska beroende av oljeintäkter.

This essay seeks to explore which country´s laws should be applied when a dispute concerning damages in non-contractual obligations arises från illegal copying. In Europe today we have merely a few documented laws regarding choice of law concerning illegal copying. Thus, a proposition regarding a regulation which shall control the choice of laws applied on disputes in non-contractual obligations has been prepared. Another main reason for the existence of such a regulation is the need for a united set of laws to enable recognition of other countries´ judgments in Europe. This proposal will be called the Rome II-regulation.