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..

SharePoint is a web based platform designed to provide internal communications and file sharing for businesses and organizations.In this project, we created a system consisting of multiple applications to be used together with SharePoint. These applications are meant to simplify the workflow for internal orders of products. The system is targeted towards companies that do not have a flexible approach to digital orders or companies that want to integrate this functionality into their SharePoint platform. The project includes, in addition to the creation of the system, installation of the software and the servers needed to run a SharePoint environment and their configurations.The system consists of four applications where one of these, the store application, is required for the system to be used at all. The other applications are an order management application, a purchase application and an incoming delivery application. Of these four, we have implemented the store application and the order management application. Our hope is that users will find the system easy to use and graphically appealing..

The Results of this thesis was the creation of two designed house variants with a module toall the apartments. In addition till the first module there are three other modules ofapartments that can be put in the houses if it so needs. The house are volume prefabricatedand are placed on site in a way that it create an enclosure of the area which faces against thenature and car parks also lies hidden behind these houses.For the actual structure, a cross beam was created to carry the floor above and it is supportby all four walls. The structure between the first and the second floor has no "syll" butinstead there are two differently alternative to linking the floors in order so that it will notmove. The reason with this solution was that there will not be any subsidence when theforces from above are pressed down ward.

Hip-hop music has long been an expressive medium used by individuals from marginalized areas in Sweden to address social issues and shape their identities. Through interviews with Swedish hip-hop artists and analysis of lyrics, this bachelor thesis explores the self-expression of the artists and how they express their views of society. It focuses on how social problems are expressed and understood, as well as on how the artists view the depiction of contemporary Swedish hip-hop music in media. Additionally, the study investigates how hip-hop artists themselves perceive the significance of their music lyrics. Furthermore, I explore the impact of music on the identity of hip-hop artists from marginalized areas, as perceived by the artists themselves. To gain a comprehensive understanding, the ethnographic study employs semi-structured interviews and participant observation with four non-ethnically Swedish hiphop artists who live or have grown up in disadvantaged areas in Sweden.

Studien visar att Hemtex visuella identitet kommunicerar det nya varumärket på ett sätt som motsvarar den ambition Hemtex satt upp. Då Hemtex har genomgått en revolutionär förändring av sitt varumärke tenderar det dock att påverka uppfattningen av den visuella identiteten. Detta innebär i sin tur att det har uppstått ett glapp mellan Hemtex identitet och image. .

The purpose of the present study was to investigate the cow-level association between acute hoof lesions and the somatic milk cell count in dairy cattle. Cows from three loose-housed Swedish dairy herds were enrolled in the study if they had an acute hoof lesion treated by a veterinarian or professional hoof trimmer during the preceding year, according to farmer records. Studied lesions were sole ulcer, dermatitis, interdigital necrobacillosis and hoof abscess, in each case causing lameness. For each hoof-diseased cow, 0 to 3 healthy cows were included, matched with respect to herd, breed, parity and lactation stage. Cell counts were obtained from monthly test recordings from one month before to three months after the hoof-lesion diagnosis, and log-transformed.

AbstractTitle: The constant change - A comparative study of profit companies and nonprofit organizations' brand management through social mediaAuthor: Agnes Nobel & Matilda VallgrenTutor: Daniel LövgrenPurpose: The purpose of this thesis was to study profit companies and nonprofit organizations? branding and strategic communication on social media. If social media has supported with new interaction with stakeholders and hence affected the branding work. Also if there are any differences between profit companies and nonprofit organizations.Method/Material: The method that is used in the article is a qualitative research. The research is based on conversations interviews conducted with eight organizations, four profit companies and four nonprofit organizations.Main results: The main result showed that all organizations are actively involved with social media in their strategic communication when in order to increase the interaction with stakeholders and thus strengthen their brand identity. It turned out that all organizations have not adapted the brand to social media, but worked with the organizations values ??and only applied the trademark on social media.

The purpose of this essay is to analyze three works that are regarded as fictional biographies. In all three selected works the protagonists are historical Swedish women who are known for being a part of the cultural sphere of their time. Two of them are also recognized as important and somewhat pivotal characters in the struggle for women?s rights at the turn of the 19th century. The analyzed works, however, accentuate the women?s private life.

In today?s changing environment, creation of projects by organizations has become more common. The problem is, though, that the knowledge of the subject is still limited which causes many projects to fail. This has made it extra important to have a good project manager whocanlead the project in the right direction. While doing this both the project method and the project manager?s motivation are contributing sources.

Nobel Prize Laureate Joseph Brodsky is a key figure in Soviet Russian literature. Expelled from the USSR in 1972, he became a US citizen in 1977 and Poet Laureate of the United States in 1991. In this essay, I have sought to examine the state of exile perceived in Brodsky?s poems. Using Russian literary critic Viktor Shklovsky?s concept of defamiliarization, I have strived to illuminate the formal composition of this state ? its technique.

During the last 20 years, the Swedish health care system has faced major changes. One of them is the increasing pressure to generate economic profit due to private businesses entering the market. Health care units are forced to make some structural changes in order to become effective and efficient. As a result merger and acquisitions has become a part of the health care sector, and seems to be an increasing phenomenon. Mergers and acquisitions have mainly been studied in the industry.

This study is about howStockholm?s policy for zero tolerance of graffiti from 2007 affected the graffiti culture inStockholm. We have researched what consequences there were for the practice of graffiti, and what consequences there were for the stylistic performance of graffiti. In doing so, we have had two focus group interviews and one deep interview including eight graffiti writers from Stockholm. The individuals in the groups have been practising graffiti for a varied amount of time, but we have representation from both before, and after/during the policy of zero tolerance from 2007. Our study shows that the result ofStockholm?s policy for zero tolerance of graffiti for the graffiti culture inStockholmwas a ?subcultureification?, a ?stylistic generalization? and the ?subculture?s ambivalent identity?.

The purpose of this paper is to present a possible understanding of why the company Tekola is segregated according to sex. In accordance to this purpose, an understanding of how the segregation affects the employees in relation to power, values and possibilities is discussed. The theoretical understanding is that the organization of men and women within Tekola is done in close connection to creation of the meaning of gender in Tekola. This, in turn, affects and is affected by the recruitment to and within the company. Through the study of statistics from a survey, five interviews with employees and former employees and Tekolas? equality plan, we are able to see the possible existence of a glass ceiling, and a culture of homosociality, which affects the possibilities of women to enter the company and also to gain full entrance to power-positions in a negative way.

The purpose of this paper is to present a possible understanding of why the company Tekola is segregated according to sex. In accordance to this purpose, an understanding of how the segregation affects the employees in relation to power, values and possibilities is discussed. The theoretical understanding is that the organization of men and women within Tekola is done in close connection to creation of the meaning of gender in Tekola. This, in turn, affects and is affected by the recruitment to and within the company. Through the study of statistics from a survey, five interviews with employees and former employees and Tekolas? equality plan, we are able to see the possible existence of a glass ceiling, and a culture of homosociality, which affects the possibilities of women to enter the company and also to gain full entrance to power-positions in a negative way.

This paper focuses on traditional clothing enterprise IT strategies. The purpose was to investigate the correlation between traditional clothing companies IT strategies and their brand. In a market where the competition is high it has become more important that the company targets a customer segment. To reach their targeted customers the company builds their brand with different corporate strategies. This segmentation is necessary because of the high exposure to competition, and a well-established brand could be a prerequisite for profitability.  In today?s market, IT has a major impact on the clothing business.