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.

Researchers claim that stress has become a word of fashion and is now frequently used. They also state that there is no accepted definition that can easily describe the concept. In this essay, I have examined children and stress. The aim of the diploma work is to illustrate stress more closely the stress concept, the underlying reasons that can influence children and how teachers and school staff support children in their stress handling. My three issues are: What is stress? What stressors put children, at home and at school, in a stress situation? How can teachers help children to manage their stress? The diploma work is based on a literature study in order to find out what has been written on the subject in earlier research.

The first aim of this study is to examine what the differences are between the Classic directive (directive 2004/18/EC of the European Parliament and of the Council of 31 March 2004 on the coordination of procedures for the award of public works contracts, public supply contracts and public service contracts) and the Revised Classic directive (directive 2014/24/EU of the European Parliament and of the council of 26 February 2014 on public procurement and repealing Directive 2004/18/EC) when it comes to social considerations in public procurement. The second aim is to examine if the revision of the directive has solved the prior existing problems regarding social considerations in public procurement. In this paper a traditional European legal method is used. The examinations show a number of things, including the Revised Classic directive involving codification of case law, references to other sources of law and some clarified rules as well as new provisions. The regulations regarding reserved contracts, technical specifications, and selection criterion are satisfied in the Revised Classic directive.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

Uppsatsens vill belysa assyriska ungdomars identitetsskapande och hur detta utförs med två olika kultursystem, och dessutom visas skillnader mellan könsrollerna. Urvalet avgränsas till svenskfödda assyriska ungdomar i 18 - 25 årsåldern. Dessa har oftast levt med en kollektivistisk kultur och en individualistisk kultur redan i primär socialisation. Tidigare forskning som har relevans för uppsatsen presenteras och handlar om assyriska ungdomars livssituation, assyriska genusroller och invandrarungdomar i Sverige. Teoretisk utgångspunkt för uppsatsen är symbolisk interaktionism, med teorier runt socialisationsprocessen, social identitet samt etnisk minoritet i kulturmöte.

The study's main purpose was to qualitatively investigate adult children's experiences of growing up in a family with parental abuse of alcohol and drugs, and how their childhood has influenced/influence life in adult age. In this interview study, four respondents in the age be-tween 25-60 years have participated. Social learning theory, attachment theory and risk and protective factors have been used as a theoretical frame.Overall, we can conclude that the study's respondents have, more or less, been adversely affected by the parent?s misuse of alcohol during their childhood. Despite these negative fac-tors, most respondents nevertheless received a functional living.

AbstractUniversity of Växjö, School of Social SciencesCourse: POC 536, Political Science 41-60Title: The U.S. military intervention in Iraq ? A study of how the intervention corresponds with the UN CharterAuthors: Andreas Malmgren & Johan SchneiderSupervisor: Lennart BergfeldtDate: 2006-09-26The aim of this essay is through a qualitative literature study examine the main arguments of the Bush administration to justify a military intervention in Iraq. The theories used to explain the actions of the U.S. are system level analysis, hegemonism and realism while the UN Charter will be applied as a normative theory.

ABSTRACTTitle: Senses strategic importance to the customer experience in dressing roomAuthors: Anna Andersson & Alexandra LundqvistTutor: Dr. Bertil Hultén, Associate Professor Linneaus School of Business and Economics Linnaeus UniversitySubject:  Bachelor thesis 15 hp. Business Economics C, Marketing. Linnaeus University, spring 2011Presentation of the question: Is it possible for companies to enhance customers experience in dressing rooms by strategically working with the senses?Purpose: The purpose of this paper is to describe and analyze the senses relevance to the customer experience in the dressing room and create an understanding of the dressing room from a customer and business perspective.

AbstractIn the paper, democracy's development and change are studied in Swedish textbooks related to social science. The study?s starting point is that the picture of democracy provided to students has changed over time. The study aims to see how the view on democracy has altered in Swedish textbooks in social science. In order to examine this, I have studied seven textbooks, from 1945 to 2006, in social science.

This theory consuming thesis is concerned with why Iran's uranium enrichment has become a security issue, and will focus on the five most important and involved actors: China, Russia, Iran, the US and the UN. I will do this by using instruments of analysis such as securitization and strategic analysis. With these instruments I will examine different factors, such as deterrence, the action-reaction model and armament. Since, according to my opinion, security matters include more sectors than military I will also examine the political, societal and economic sectors. China and Russia have acted differently compared to the US in this matter and this thesis will highlight the factors that can explain the different actions made by these countries.

Introduction: Basic Body Awereness Therapy (BBAT) is a treatment developed to treat different kinds of psychiatric diagnoses, but also to prevent the emergence of any other unhealthy conditions. The treatment is aimed to increase the body control and conscious breathing but also requires mental awareness.Aim: The aim of this study is to, based on social cognitive theory, describe patients' experiences of BBAT performed as group therapy.Method: The study design was qualitative with an inductive approach. Five people were interviewed after a BBAT group treatment in primary care. The data was collected by individual interviews with semi-structured questions and the interviews were analysed by qualitative content analysis.Result/Conclusion: The participants experienced increased body awareness and implemented BBAT strategies even though the treatment frequency was insufficient. BBAT was described as helpful used to regulate intensity level, stress management and facilitate breathing.

SammanfattningDet här arbetet utgör en studie av Piagets och Vygotskijs teorier om kunskapsutveckling hos individen. Piagets och Vygotskij teorier har i flertalet andra texter presenterats som varandras motsatser. I stället för att skapa ett huvudsakligt motsatsförhållande har den här studien försökt att om inte kombinera så åtminstone relatera Piagets och Vygotskijs teorier på området. Vygotskij har fokuserat på processer runt den lärande människan, men inte uteslutande. Piaget har fokuserat på processer inuti den lärande människan, men inte uteslutande.

AbstractThe purpose of this paper is to analyze TPL companies, and their collaboration with their customers from a TPL perspective. The paper intends to get a bigger understanding of their collaboration, advantages/disadvantages and how the collaboration can be improved. The foundation for the paper is obtained through questions that have been created from the chosen theories about supply chain, third part logistic (TPL) and lean production. We have had open interviews with five different conveyers where we have had our questions prepared and during the interviews asked new questions to get more distinct answers. When we subsequently analyzed the empirical material and by chosen theories we have been able to confirm that the collaboration between the TPL companies and their customers is more of a partnership character.

Textbooks are a very influential medium considering the fact that they often introduce students to information they have never read or heard about before, and as such they become very important in forming students? opinions on different matters. In this study I have taken a closer look at five textbooks in history that are currently being used in the Swedish upper secondary school. My aim has been to find out how East Asia is pictured and also how much space East Asian history is given in these textbooks with the postcolonial theory as theoretical basis. My study shows that East Asia is given very little space compared to Europe in these books, with an average of less than a twentieth of the number of pages that deal with European history.