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.

Recent years there has been discussed how the critical situation in the housing market threatens the Stockholm region's growth. The thesis objective is to examine whether there is a scientific link between the lack of housing supply and growth. The thesis also intends to identify solutions for increased housing construction, for instance by examining the conditions for a greater regional perspective and influence on the region's housing supply. The thesis empirical study is based on semi-structured interviews with representatives from the Government, municipalities and the housing industry.In Sweden, research on the relationship between housing shortages and growth has not been conducted to that extent it can be said to exist scientific evidence regarding the growth threat. However, in Britain and the U.S, empirical studies show that a lack of housing supply has hindered growth through negative impact on countries' gross domestic product.

When drivers overnight in the truck lots of electric energy is consumed by heaters, fans, lights and other extra equipment. If the engine is not running, this energy is taken from the lead/acid batteries of the truck which then needs to be recharged during operating hours. The fact that the charge acceptance of the lead/acid batteries is dependent on the temperature makes it hard to fully recharge the batteries at lower temperatures. A negative charge balance can lead to starting problems within a few days use in cold climate.In this thesis work, the effects of different battery charging concept are evaluated on the most common Scania battery (175Ah). A battery model is implemented in Matlab and some simulations of charging are made.

En uppfattning som råder på Kvarnsvedens Pappersbruk, hädanefter förkortat KP, är att nyckeltalen som finns idag är för många, för svåra att sätta in i ett större sammanhang och att de dessutom inte har en helt tillfredsställande struktur. Detta bidrar till svårigheter med att förankra nyckeltalen i verksamheten och få nödvändiga kopplingar mellan nyckeltal och verksamhet. Balanserade styrkort (BSC), utvecklat av Robert S. Kaplan och David P. Norton, är ett ledningsverktyg för strategisk styrning som går ut på att redovisa företagets verksamhet i fyra perspektiv.

Aim: To investigate the quality of life and the social life situation, with special focus on the consequenses of fear of hypoglycemia (FoH), in Islet transplanted patients.Method: 11 patients were included, four women and seven men, who have been Islet tranplanted at Uppsala University Hospital during the years 2001-2009. Two questionaires, Short Form 36 (SF-36) and the Swedish version Hypoglycemia Fear Survey (Swe-HFS) were used to investigate the quality of life, in relation to fear of hypoglycemia. Also, telephone interviews were conducted to investigate the patients social life situation in relation to FoH, after Islet transplantation and were analysed using content analysis method.Results: The mean value for quality of life was lower than that in the normal population. Three out of ten patients experienced FoH. Three predominant themes were revealed, one theme associated with pre- transplant, was ?Struggle for control of Social Life Situation? and two themes associated with post-transplant, were ?Regain power and controll of  Social Life Situation? and ?At Peace with the balance between the Present and the Future?.Conclusion: The patients experienced improved control over social life situation and quality of life in relation to FoH may been improved following islet tranplantation..

The principal questions that are high lightened in this study are: How is the discrimination of the Indigenous people in Latin-America represented in the works of Jose María Arguedas and Miguel Angel Asturias? How are these two authors interrelated in terms of the defense of a cultural belonging? And finally, can these be associated to Paulo Coelho?s narrative content and techniques?This work shows how, as Nelson Gonzalez-Ortega names it, a narrative discourse of resistance (based on the consequences of the cultural merging of the European and Latin-American people) is expressed and transformed into modern literature. It shows how the works of these authors protect and transmit the interests and the cultural origins of the Latin-American Indigenous people. These origins are expressed by language, myths, storytelling techniques and the presentation of an alternative perspective of the world. It also shows, through analysis of their writing, how some of these authors as dual cultural human beings struggled to balance the two cultural elements they are constituted of.Focus will be on Asturias Hombrez de Maiz, Arguedas Los ríos profundos and Coelhos 11 minutos and El Zahir..

The wild boar population grows rapidly in number in Sweden, and it has been predicted that the annual number of shot wild boar will soon exceed the cull of moose. According to estimates, the Swedish population encompassed some 150 000 individuals in 2010. The mean annual harvest has increased by 30% since 1990, indicating that the wild boar is a species we must learn to manage sustainably. A successful management of the boars aims for a population in balance with agriculture and traffic, and also provides good hunting opportunities. For this to be possible, understandings of several aspects of the ecology of wild boar is needed. The sows in this study had an average homerange of 707 hectares during summer, and 659 hectares in winter.

Sustainable Development is often described as a balance between ecological, economical and social aspects. Between these exists a complicated interaction that creates conflicts in the planning of the landscape. We see a growing need for a functional interaction between values and interest and an understanding for different perspectives. Cooperation and dialogue are key ideas with the focus on cooperation rather than the goal. There is a lack of forum for dialogue and cooperation within municipalities where a great knowledge and competence are gathered.

SAMMANFATTNINGSyfte: Syftet var att beskriva sjuksköterskors och undersköterskors dokumentation och uppfattning om dokumentation av vätskebalans vid postoperativ vård på en ortopedisk vårdavdelning före och efter ett undervisningstillfälle.Metod: Studien som genomfördes var en kvantitativ interventionsstudie med en enkätundersökning och journalgranskning. Interventionen bestod av undervisning i ämnet vätskebalans. Enkätundersökningen genomfördes före och efter utbildningen med 11 respektive 8 deltagare. Före och efter utbildningen granskades 60 patientjournaler (n=120).Resultat: Enkätundersökningen visade att sjusköterskorna och undersköterskorna ansåg att arbetet med vätskebalans var viktigt för patienten, men en förändring i avdelningens rutiner var önskvärd. Ingen förändring i uppfattningen om arbetet med vätskebalans kunde ses hos sjuksköterskorna och undersköterskorna efter utbildningen.

För att nå en önskad vision så behöver en organisation, så även kommuner, styra med strategier mot mål. För att styrningen ska fungera och nå alla medlemmar i organisationen krävs kommunikation av vision, strategi, mål, och budget. I vår uppsats definierar vi kommunikation som dubbelriktad kommunikation där sändaren av ett meddelande får någon sorts respons av mottagaren att meddelandet kommit fram och hur det uppfattats. Vi har i denna uppsats analyserat om balanserat styrkort förändrat kommunikationen av innebörden med vision, strategi, mål, och budget i offentlig verksamhet. Vårt valda undersökningsobjekt, Luleå kommun, är intressant därför att de har en tydlig, politiskt vald vision, vision 2010.

This master thesis work was done by two students at Machine Design at KTH for Lesjöfors Stockholmsfjäder AB. The task was to develop a calculation program for gas springs. The program is going to ease the selection of gas springs for a given case of a lid that should be opened. The program is going to be used internal by sales people at Lesjöfors AB in Sweden and internationally. The program is therefore written in English.The program was developed in Microsoft Visual C# 2008 Express Edition.

This paper aims to describe and discuss psychotherapy in rhetorical terms; in particular how psychotherapists can use their ethos, or person, as a means for convincing the patient, and subsequently discuss how these insights in turn can be useful for other rhetors.Classical rhetoric is commonly associated with one speaker exercising influence on an audience of many, but modern rhetoric is broader, and includes all situations where someone is attempting, by speech or in writing, to affect anyone, including the rhetor himself. With this broader definition, psychotherapy may also be considered a form of rhetoric. Psychotherapy does, however, highlight the aspect of power distribution, in that it is clear that it is up to the patient to determine whether the rhetoric will achieve its purpose or not, that is, if he will be influenced by it. In psychotherapy, it is also important to differentiate between persuading and convincing: for a permanent change to occur in the patient?s thoughts and actions, the deeper, "internal" form of conviction is necessary for change to take place.When attempting to convince an audience, it is important for the speaker to establish a credible ethos, that is, present a trustworthy persona.

Purpose The purpose of this study is to explain what possibilities the new license between Youtube and Stim can have for Swedish artists and what impact this may have for the Swedish major record labels? competitive advantage. Based on this, the aim is also to describe how artists' position of power against major record labels may change due to the license.Method The essay is based on an inductive approach. The authors have used a qualitative research method to gain a deeper understanding of the phenomenon investigated. Primary sources have been collected using a variety of interviews from different parts of the Swedish music industry.Conclusion The Swedish major labels still hold a strong position today both when it comes to power balance and attractiveness.

Agile as an idea was created in 2001 through the Agile Manifesto with focus on social relationships, communication and flexibility. This was a reaction to the traditional, hierarchical organization with the goal of restoring balance within organizations in the IT business. Today we can see a transit of Agile from the IT-industry to other industries and areas, such as HRM.There is a challenge in attempting to traditionally control a social idea such as Agile, and there is a lack of empirical studies of the organizational context and its effect on the interpretation of Agile in practice. This study is an attempt to connect Agile to the science of business administration.The purpose with this study is therefore to research the organizational contexts effects on the interpretation of Agile in practice, within IT and HRM. Where Agile is established or well known.To fulfill our purpose we chose social constructivism as our scientifically approach, and conducted 12 in-depth interviews.

Recent years there has been discussed how the critical situation in the housing market threatens the Stockholm region's growth. The thesis objective is to examine whether there is a scientific link between the lack of housing supply and growth. The thesis also intends to identify solutions for increased housing construction, for instance by examining the conditions for a greater regional perspective and influence on the region's housing supply. The thesis empirical study is based on semi-structured interviews with representatives from the Government, municipalities and the housing industry.In Sweden, research on the relationship between housing shortages and growth has not been conducted to that extent it can be said to exist scientific evidence regarding the growth threat. However, in Britain and the U.S, empirical studies show that a lack of housing supply has hindered growth through negative impact on countries' gross domestic product.