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.

AbstractTitle: It is not necessary to be the best, but I don?t want to be average Author: Maja Benca & Emma Ender Tutor: Hedvig EkerwaldPurpose: The purpose of this thesis was to identify the subjective experiences of stressors and demands of law students of Uppsala University. Beyond these problems, this thesis was also identifying if there was a balance or conflict between social life and studies from a social psychological perspective. This essay is based on five key questions: How does the subjective experience of stress and demands affect the interviewed law students? How do the interviewed law students handle the stress and demands in their studies and in everyday life? Do the interviewed law students consider there is a balance between social life and studies? How do the law students want to present themselves in front of classmates and teachers? What do the interviewed law students consider to be the main goal in life? Method/Material: The material used in this thesis consists of a total of ten interviews with law students of Uppsala University, five women and five men in the ages of 20 - 32.

The purpose of the literature review was to examine barriers and facilitators to life style changes experienced by patients with coronary heart disease. This knowledge could be of use to the nurse in her role as a support to the patient in the process of life style change. The result from this study shows that family support, knowledege about the disease and motivation are important factors when changing life style behaviors..

This literature review summarizes available data on infection with the parasitic roundworm, Ascaridia galli, as a cause of disease in poultry, including the consequences of a conversion to alternative production systems. Ascaridia galli has a direct life cycle with resistant eggs that survive and are easily spread in the environment, especially in systems with bedding materials where the faecal contact is high. The infection is usually subclinical but depending on the infection dose, the symptoms range from weight loss and diarrhea to mortality. Factors such as the feed composition and genetic variation among different hybrids clearly affect the establishment rate of the infection. Ascaridia galli will probably become an increasing problem, with a shift from the traditional battery cages to alternative systems where the risk of re-infection is high.

The purpose of this thesis is to investigate the library for children and young people at Sahlgrenska university hospital in Sweden from a salutogenic perspective. The sociologist Aaron Antonovsky states that human health is benefited by the salutogenic perspective, since it stimulates our sense ofcoherence.The theoretical departure point is sense-making theory. The theory states that in order to move through life, humans are dependent on a sensemaking process. To make sense of our current situation, we need information. What kind of information depends on the individual and its context.

Because of increasing demand of power on Malmbanan the capacity of the existing wires which supply the trains must be increased. This increases the stress on the existing poles and for this reason the system for supplying the loads along the railway is to be removed from the poles and be replaced by some other system. This thesis is a study on a two-level low voltage (1 kV and 0.4 kV) electrical system with the aim to investigate if it can be an alternative to the system used today taking into account the voltages, fault currents and costs.In this thesis the following tasks have been performed:? Gathering of data? Description of basic theory? Loadow and fault current calculations of the system with MATLAB? Life Cycle Cost estimate of the system? Analysis and conclusions from the resultsThe results show that the new system can be an alternative to replace today's system. The simulations and calculations show that the voltage drop is at an acceptable level and that the fault currents are large enough to supply a safe disconnection if a fault occurs at the far end of the system..

?Crumbs make crust? is a collection of memories, told in words and pictures. It is a praise of the ordinary person and the essentials of everyday life.I have several years of experience from working with elderly people in social home care service. There I was given the opportunity to meet different personalities and take part in their stories and everyday life. I have followed this life and collected memories and in this project I have portrayed an older generation, now looked upon only as crumbs, yet crumbs that in many ways rested on and still rests on society today..

Abstract"The Care of Work" is a study whose background comes from the problems surrounding work-life balance and equality that permeates social debates today. The problematic work-life-balance and gender equality are just as relevant today as they were 35 years ago. The aim of the study was to investigate whether or not men and women have a satisfactory work-life balance and if the organization they work for is doing something to make their life puzzles function. Last, but not least, the purpose is to see if gender equality is in the interest of the individual or the state.The study is based on work-life balance, gender equality and gender as the theoretical frames of reference. Eight respondents, four men and four women, from established IT companies were interviewed.

Through the different stages of life people have different requirements for their homes. The requirements changes depending on people?s life situation, lifestyleand age. Depending on where people are in life they live in different place, often in areas with other people who are in the same stage of life. In Sweden, this separation has always been noticeable, sometimes more than other.

The background to this thesis is the debate of the last decades within exegetics, concerning the so called "New Perspective on Paul". Starting from this discussion, the thesis is aming to investigateand discuss the function of Abraham in Paul's argument in Romans 4. This is achieved by, to start with, a thoroughly examination and analysis of different translations of Romans 4:1. Secondly, by trying how the translation suggested by Richard B. Hays can be motivated using a narrative perspective of interpretation emphazising the context of covenant history of the text, and thirdly, by examin and discuss other interpretations of the text and compare their ability to bring intelligibility to the text.

Acute myocardial infarction is a serious diagnosis. Both the patient and the loved ones experience an immediate uncertainty. To be able to emotionally support the patient´s spouse, the nurse in the coronary care unit must be prepared to also encounter the world of the spouse. The aim of this study was from a nursing perspective to illuminate how life was experienced during the first two months by the spouse of someone, who was stricken by a first time acute myocardial infarction. Interviews with six spouses were conducted.

This composition is an qualitative study about unemployment and working life. The point of the study has been to make a larger understanding how unemployment can perceive by the individual and how this person can see and plan for future working life. This has been study with help from 8 intervirws. The paticipants has been umeployed between  6 months and 5 years, and they have workt arleast 5 year before the unemployment.The study has show that it is many different components who contribute to how the individual perceive the time in unemployment and how the planning for the future looks like. The persons who has been intervirws perceive their psycal health as god,, even but unemployment.  The study has even show that all the persons in the study want to come out from the unemployment.

By comparing the experience off interaction in a life world with a drug habit and a life world without a drug habit you might find how they differ. We asked four former drug abusers in four semi structured interviews to describe their experiences off interaction under these two circumstances. The difference between the two life worlds when it comes to interaction is that in the drug abusing life world our informants describe that communicative action has to stand back for a more goal oriented action. In the drug free life world, communicative action on the other hand is experienced as the most important action. The difference is about wether interaction is goal oriented or oriented at understanding.

Abstract The purpose of this essay is to find difficulties and risks in the re-engineering process when restructuring to Model-View-Controller (MVC). A thoroughly theory study has been conducted to be able to understand the important steps in the re-engineering process. The methods and concepts of this essay are re-engineering, UML, system development life cycle, design patterns and MVC. The science approach used is design science where the artifact being developed are a set of models.In the analysis phase of the process the system is analyzed. The result of the analysis is notes of difficulties found and models showing the structure of the system.

AbstractFood and recuperation has a superior importance in human life and it is hard to deny thedistinction of the food in everyday life. Nutritious food gives energy to benefit activitiesof the day and influences on behavior and performance as well as well being. Themeaning of the terms meal and mealtime are key concepts in this study and the severalbeneficial aspects beyond the physiological function. Inadequate time for the mealmight provide degenerative consequences for individual health and generate outgoingsfor society. The aim of this study was that from an individual perspective describe workenvironment conditions for meals and recovery potential among employees withirregular working hours using mixed methods with both questionnaire and interviews.Four (4) airline employees participated.