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 study is to examine possible teaching effects in the subject home economics at a school. The study has included one question, which aims to identify if there are any differences in the knowledge between boys and girls in the subject.The theoretical survey is discussing the subject diet and health in school and is emphasising on the different parts that are included in the subject home economics. Further, a historical point of view is given on the development of the subject, and also on Swedish research concerning health and diet.A questionnaire with fixed and open answering options has been constructed and handed out to two different groups of students. One of the groups are students in year 7, who have not yet had education in the subject, the other group are students in year 8 who have had education in the subject. The results show that the effects of education are different between groups that have been educated in the subject and groups that haven?t had any education.

The aim of this master thesis is to measure library service quality in two groups of libraries, newly developed and well established, and to see if there are any differences in the users perception of the dimensions in LibQUAL+. The thesis also examines the different perception of quality for the user groups: undergraduate students, graduate students, and faculty. Another approach is to test the Swedish translation of LibQUAL+. Different theories on service quality are presented but the main theories are from the marketing perspective. The grounding and development of LibQUAL+ is described as well as the use of the instrument in different libraries.

Background: The theater market has matured ? supply now exceeds demand. Government funds are on a decrease, replaced by other means of financing. The city of Stockholm will be introducing a bonus system that will benefit independent theater groups that succeed to increase their revenue and attendance. Hence, the audience will play an even greater role, a tendency some free theater groups come to terms with by interacting with the audience to create value.Thesis statement: What factors lead to the long-term survival of the independent theater groups, allowing them to benefit from the imminent bonus system?Purpose: To analyze and evaluate the marketing strategies of the independent theater groups, in reference to their capability of long-term survival through value creation along with the audience, thereby increasing attendance and ticket revenue.Methodology: The study combines quantitative and qualitative approaches and methods.

The key purpose of this research has been trying to understand, and study how assyrian/syriac youth create their identity under the influence of two or several different cultures. We have also looked upon how different factors such as history, religion, language, family and school play a role in the youths identity development.We have used a qualitative method in our study where we have interviewed six assyrian/syriac youth. Because of their Christian faith the assyrian/syriac group has been forced to migrate from their countries to different parts around the world. In the new countries the group has been forced to create and live in a diasporaculture. The city Södertälje in Sweden has developed to become a metropole for this ethnic group where they have founded a substantial diasporaculture.

This study examined if individuals act in a less discriminating way and in a more fair way when they receive instructions about justice and not being discriminating while recruiting. 96 randomly assigned students at the University of Lund participated in this study. The participants were informed that they would act as a recruiter. They would then choose and place three of the best personal record in order of preference. There were three different kinds of company policies/instructions.

Title: Nätdejting för olika åldrar (Netdating for different ages)Author: Henri NekmouchePurpose: The purpose of this study is to investigate what influence the medium Internethas had on building up relationships between people who have dated online, and tocompare two different age groups.Method/Material: In this study the author has conducted personal interviews with sixpeople who all have experienced Internet dating, and had their first contact with agirlfriend/boyfriend online. The questions asked were designed to help answering thepurpose of the study.Main results: This study shows that in general there is a positive view of Internet datingamong both groups. They appreciate the opportunities it provides, as they get to knowthe other persons personality first. Even so, it should be noted that they still tend to be abit ashamed to talk about Internet dating, and some don?t want to be associated with it.The communication pattern tend to be pretty much the same among both groups.

The purpose of this study is to investigate the medial portrayal of Romani people in the newspaper Dagens Nyheter from 2013 and 2014. In the theoretical chapter the concepts of new racism is used to speak of what is considered racist in the Swedish society today. Other concepts that are used are type and stereotype which are used to explain how our context is depending on distinctions to understand what surrounds us. Concepts such as myths and binary-oppositions are other theories that are used in this study.  Six debate articles have been selected to investigate how the Romani people are represented.

The purpose of this essay is to examine at how to portray characters in the stories and narratives which depicts one of these children's books and if they really have something to ethnicity and its identification to be done.The Research questions is: What are the different identification markers given, to the reading child in the books, which might indicate that the story depicts people of different ethnicities? How are the characters portrayed in the story and which role is assigned to the main character? What story is portrayed and is it relevant to an identifier can occur?The conclusions of the five children's books shows that it is important with identifications markers, to show that there are different ethnicities. For example the analysis revealed the specific features of the illustrations and how the books portrayes someone with a different ethnicity and cultural background as something exotic.In the texts, the analysis showed how it occurred ethnic differences, by explicitly demonstrating differences between the characters. It was found that the characters were produced mostly as good, happy, curious, suspicious and unsympathetic. Common to all the main characters was that they had been placed, in one for them unusual context and that they were trying to assimilate to the new situations.Depictions consisted of realism and fiction.

In Sweden it is of major concern to the society that every individual get the same possibilities to be able to complete and affect their education. Despite this some students with a foreign background have difficulties when it comes to homework?s. This is contrary to the goals that the government strives for, which is a more just society. The aim of this study is to analyze five elementary schoolteacher?s experiences and attitudes against the homework for students with two languages.

The aim of this study has been to examine how a few members of the Finnish and non- Scandinavian Romani subgroups experience their own, and their groups, situation on the Housing- and Labour Market. We´ve studied our respondents? experiences of discrimination, which difficulties they think there are, what strategies can be used to deal with these difficulties and also their own ideas on how to improve the situation for the Romani people in the Swedish society. This has been done by six individual structured interviews which have been analyzed with concepts from Symbolic Interactionism, including Goffman?s Dramaturgical Role Theory, definition of Stigma and Kelly?s theory of Personal Constructions.

The aim of this paper is to study how multiculturalism is expressed in the Swedish labour market policy. The method used for the investigation is a discourse analysis which study social and political processes in the society as created through language. The perspective of the discourse analysis is a social construction that considers that language is a social production created in a discursive way. It produces and reflects social process in the language.By using theories of national identity and multiculturalism we aim to investigate how multiculturalism is expressed in the labour market policy. With this method we aim to analyze the discourse of a political report made 2008 by the current government about integration strategies in Sweden.

The purpose of this study is to answer how teachers look at diversity in groups, with learning in focus. For this study I chose different high-schools in Sweden teaching Moving Pictures, in Swedish 'Rörlig bild'.These are the research questions: 1) What advantages and disadvantages do the teachers see with homogenity and heterogenity in their groups? 2) Which ascpects of teaching do the teachers bring up when talking about diversity?The method of this study has been a qualitative analysis and investigation in questionnarie form, with qualitative questions. Teachers were asked and data was examined with help of theories in diversity, group work, group dynamics, homogenity and heterogenity by authors like Toseland, Jones and Gellis (2004), Forslund Frykedal (2008) and Hammar Chiriac (2008).It is noticable that the teachers thought of differences in terms almost exclusively of school ability. The result is: - As a whole: homogenity means security, heterogenity means creativity.

The main aim of this thesis is to study how and in which way the library personnel works with reading groups and their view of reading groups. I also want to study which role the governing- and policy documents have in the library personnel?s work. The following questions were asked.Which similarities and differences between the different library personals outlooks and acting can be interpreted from the following aspects:? Promoting reading, book selections and the leader's role?? To talk about personal subjects and to create possibilities for personal growth and increased empathy?? To promote language development and reading comprehension?The methods used in the study are a combination of interviews and observations.

The purpose of this study was to compare the body posture among a group of women who recently have given birth (subjects) and a group of women who never have been pregnant (controls). The comparison was done between the two groups using the Comprehensive Body Examination (CBE) according to Bunkan. In the study participated 24 women, 12 who recently have given birth and 12 who never have been pregnant. The results showed that the body posture differed between the two groups. The subjects differed more from satisfactory jointpositions than the controls.