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..

The study aims to reduce energy consumption in apartment buildings where individual metering and charging of heat is applied. The aim is to develop planning and design for individual metering and charging in apartment buildings.The study is based on literature review, interviews and case study that include analysis of existing documents. Interviews were carried out with the property developer and the involved consultants who planned the apartment building Yasuragi. To investigate the differences the condominium association has noted in heat consumption between flats, the debit values of the heat were used to discern which houses that were furthest from the average consumption. On these flats there were temperature measurements and thermal photo shoots made for discriminating behavior and possible construction techniques which could be the explanation for the heat spread.Boverket shows that the consumption of heat can be reduced by 10-20% after insertion of individual metering and charging in an apartment block.

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 paper studies patterns of consumption within a product category. Using make-up as a base for the study, we applied the Mokken Scale to examine if consumers follow a hierarchical pattern when buying items within the product category. Based on a survey of 250 female respondents, we establish a hierarchic scale for consumption. Assuming generally accepted attributes for determining physical attractiveness, the results of the Mokken Scale study were cross referenced with a survey among 200 male and female respondents. Students were asked to evaluate pictures of a model using different combinations of make-up, i.e.

The subject of this bachelor-level thesis in archaeology in the transition from archaic sapiens to anatomically modern humans, and what might have caused this transition. A part of the study aims to prove or disprove whether an increased consumption of shellfish might have caused this development. Another part of the essay deals with the connection of said evolution and the suggested emergence of cultural and ritual practices in South Africa circa 100 000 BP and an evaluation of the arguments concerning the aquatic ape hypothesis, and their usefulness for the subject.The result of investigation of the theory about the increased consumption of marine resources as a probable cause of the last biological step of creating our species points to the conclusion that it is a probable explanation. There is even some evidence that there could be a connection between consumption of marine resources and the "Out of Africa 2"-theory. It is harder to find a proven connection between the suggested emergence of cultural and ritual practices, even some evidence seems to strengthen the idea.

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.

Alcohol consumption and student life have been connected through many years. Many people establish their drinking habits during their years as a student and drinking habits among students are therefore an extremely important topic. The aim of this study was to examine the drinking habits of students at Växjö University. The study included 98 respondents who answered a survey concerning sex, age, living status, social relations, social desirability and drinking habits. The result indicated that male students consumed more alcohol than female students.

Sweden is a country that has made some progress in developing energy efficient solutions. The problem in Sweden is that many houses and apartment buildings are old and have inefficient ventilation- and heating systems. This energy is lost when systems are inefficient, which then results in huge economic costs. Luckily, more and more people are becoming aware of this, which means that Sweden is on track to become even better within energy efficiency.Energy use for the housing- and service sector amounts to 166 TWh of total use at 616 TWh. Without distribution and conversion losses, these figures show that the housing- and service sector accounts for almost 40 % of the country's total energy consumption.

The work aims to clarify what nautical officers onboard in today's merchant can do to help reduce bunker consumption during the voyage? The question we have asked ourselves during the autumn term in 2008 much was said about the premium bunker prices, and how the future could affect our daily lives as nautical officer. We felt here that the school had relatively little knowledge of the subject and therefore felt that it would be interesting to identify how it really looks like onboard the ships today. To collect information we contacted 7 Swedish companies that operate with different types of vessels, in order to get a broad picture of the whole industry. For shipping companies we asked questions about how actively they were working on the issue and what methods they used.

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.