According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

The aim with this essay is to penetrate the opinions of how women should be represented on screen. I am using a selection of contributions from the gender debate that Lars von Trier´s movie Antichrist caused in Sweden in spring 2009. The focus of the debate was mainly about the way the female actress was displayed. The provocative thing considered by many was that the female part could be interpreted as evil and in connection with Antichrist. But is that a obvious negative way to present women? In a historical view the discussion have been constantly fluctuated when it comes to the ideas of the correct way to visualize women in the movies which have left us without a true answer to that question.I am interested in investigating what is considered today as the best way to represent women by Swedish debaters.By using Michel Foucault?s term discourse as theory in a text analyse I am trying to look trough their language and see their ideological position..

This essay examines the relationships between the different elements in Lisa Jonasson?s collage Existentiell Progg #6 and her very detailed technique. The essay has as its aims to understand and analyze both the details and the wholeness of the artwork and to try to put the collage in an art historical context. The thesis finds that Existentiell Progg #6 has a connection to the imagery of Africa and other collage artist such as Hannah Höch and Nancy Spero, which also gives the paper a perspective of feminism in the arts. The paper continues to create an understanding for the collage work by putting it in to Theodor Adorno?s theories about nature, the human being and the animal kingdom.

Stockholm is constantly growing and changing. Despite this, for various reasons, it is difficult to execute large building projects. With starting-point in decision making theories we have tried to investigate these difficulties. More specifically we have chosen to study why it has not been possible to rebuilt Slussen in Stockholm. To help us structure our study we have based our research on another large comparable building project, the Globen City project.

My essay is fundamentally about an idea. It could even be placed in the study of the history of ideas by the fact that it could be seen as if I am trying to reflect upon how one single idea can get a strong societal and historical impact. How thoughts, visions and then inventions are constructing societies and everything that derives from them. In my text I try to illuminate and connect social theory to our social reality and by using discourse (theory) analysis I try to study central terms in the discourse of surveillance. The question which is of social psychological interest would be that of how the individual in dialectical relation to thesurrounding society is free and how he then would get inflected by this surveillance.

This masters thesis concerns the professional knowledge of the librarian. It is a comparative study where two major ma-gazines in library press, Biblioteksbladet and DIK-forum, is compared between the years 1990-2000, in relation to the theories of professionalization and the associations to the union. The study focus on showing the differences and similarities between the two magazines according to how they interact from the subjects education, wages and status. The study is conducted from two questions: - Which are the central differences and similarities in the description of the librarian profession in the two magazines, from the perspectives of wage, status and education? - In what way do the two magazines reflect the theories of professionalization? To give a wider perspective of the librarian profession, there is also a historical chapter with an explanation to the making of the librarian profession..

Syftet med uppsatsen är att undersöka hur lärarrollen karaktäriseras i filmer och TV-serier under 2000-talet. I undersökningen görs en framställning av karaktärernas utmärkande drag samt en indelning i kategorierna: The Good, The Saint, The Sad och The Bad. I resultatet ställs karaktärernas drag i förhållande till människosyn och etiksyn. Sist men inte minst dras några tänkbara slutsatser utifrån resultatet..

The European history of bath has its roots in the Greek culture about 2500 years ago. In every Greek town was situated at least one center of culture, a gymnasium, that contained bath establishements, areas for physical training, restaurants, librarys and readingrooms. Already 400 B.C. Hippokrates, founder of the art of healing, spoke for the waters important qualities in medical treatements. After the Greeks the Romans overtook and maintained the polished manners of bathing, and thanks to them the culture spread to the north of Europe. During the middleages the art of swimming was well respected among soldiers and knights, and was frequently practised in tournament games and competitions. At the same time the bathhouses were developed in the towns of Europe.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

The main object of this paper is an attempt to illustrate the present situation of TeheranUniversity Central Library and its 17 faculty libraries. The main aspects of these librarieswhich will be discussed are collections, staffing, management, shelving, cataloguing and thelibrary users. The findings of a survey which was conducted by the author in Iran in thesummer 1995 form the main basis of the discussions.Some of the problems in these libraries are mentioned and the possible solutions arerecommended.The study also examines the role and effect of the Islamic Revolution and de-westernizationpolicy of the present regime on these libraries.A historical background of higher education, foundation of the University of Teheran,librarianship and the whole range of libraries in Iran are discussed briefly..

This essay deals with the principle of surprise warfare and its development as well as the adaptation of military action that had to be made to surprise the opponent in the modern era.The concept of surprise is divided into its components in order to clarify what is required to implement a surprising maneuver, to understand the complex concept and form a theoretical framework for gathering facts in the case study.Development and adaption are demonstrated by a comparative case study where Pearl Harbor illustrates an example of historical surprise and Operation Desert Storm illustrates a modern surprise. The product will then be analyzed in order to detect the development and how military conduct is forced to adapt in order to carry out a surprising maneuver. The results shows that the military action of performing a surprise attack has had a major development and is now carried out in a different stage of the attack..

In this study, I intend to examine some aspects of the activities of cultural companies in the town of Arvika. The study is qualitative in nature and based on in-depth interviews with self-employed cultural workers, as well as representatives from Arvika municipality. Cultural policy documents have been studied to clarify the self-employed status in the cultural sector and thus their importance to the cultural life in Arvika overall.My hope is to get a glimpse of what it means to work as a self-employed within the cultural sector in Arvika and the conditions that exist, in order to successfully run and develop their businesses.There is a shift in cultural policy, which has led to permanent forms of employment becoming fewer and self-employment to grow ( Karlsson & Lekvall, 6 ). One can say that the cultural sector has moved in the direction from a public matter, to the more privatized ( Köping , Lantz & Stenström, 3 ). The problem with this is that the policy of self-employment has not progressed at the same rate as the amount of business.

Abstract The purpose of this study is to further understand swedish highschoolstudents perspective on the subject of history. In order to produce an answer a series of qualitative interviews were conducted with six students of mixed ages, ethnicity an gender. Their answers were evaluated using relevant didactic theories focusing on the use of history, historical consciousness as presented by Klas-Goran Karlsson. Motivationtheories according to the RISE model. By Edward Hootstien.

Galärvarvet är på många sätt en utmärkt plats för en ny och framträdande kulturbyggnad i Stockholm. Samtidigt utgöt operans komplexa och omfattande program en stor utmaning. I detta projekt löses konflikten mellan program och plats meddels en långsmal byggnad som bevarar naturvärden och rörelsemönster..

The main discussion in this essay concern what the Emerging Church is, its sociological and theological context, their main critique of modernism and the consequences in theology and praxis. EC is not a new church but wants to be a new way of being church. In England much of the discussion concerning EC has found a context within the report Mission-Shaped Church (MSC). EC differs from Emergent Village which is a continuing discussion from a postmodern philosophical view.EC is born in an evangelical context with the tensions in the postmodern context, the liminal situation with among other items the disussion about a liquid culture and liquid church. Other backgroundfactors are the ChurchGrowth-movement, Willow Creek and the Gospel and Our Culture.EC critisizes its evangelical background and moves the center from justification to incarnation, from propostionalism, individualism, mission and activism to a theology of incarnational community life.Four different proponents are considered; Brian Mclaren, Dan Kimball, Karen Ward and Ben Edson.