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.

In the early nineties leisure-time pedagogic establishments moved in to school. The aim of the study is to try to find out how leisure-time pedagogues, who have been working for a long time, experience the moving of their establishment in to school and how this affect their practical work and their profession.The study is based on interviewes with four leisure-time pedagogues, who all have been working before?and therefore have experienced the time before?during and after their establishment moved in to school.These interviewes were recorded and later fully transcribed in preparation of analysis. Data was analysed with the help of the sociology of Pierre Bourdieu as a basis. Findings of the study suggest that the leisure-time pedagogues find it positive to be able to cooperate with teachers and other professional groups working in school, they explain how it enabels themselves to see pupils from a different angle and for others working in school to see pupils from a leisure-time pedagogue angle.Some of the pedagogues explain that they find it hard to work with big groups of pupils, or in small surfaces, which they did not have to do before their establishment moved into school.

The aim of this paper is to examine the youth library PUNKTmedis' work methods to adapt itself to the youth. Improved communication with this user group is the starting point for the new work methods. We have chosen to view the increased cooperation between the library and the youth as an adjustment to market demands. We have noticed the possible existence of an antagonism between on the one hand the traditional role of the public library of adult education and on the other hand an adjustment to the market demands. Adult education and the adjustment to market demands is seen as contributing to the image of PUNKTmedis.

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.

I have taught pupils in several schools in eighth and ninth grade in ?weak? groups in mathematics. Most of them seemed to possess potential, but lacked motivation. Even though I tried several pedagogical methods, these approaches failed to engage the students. This prompted thoughts that this may reflect a broader structural problem about the organisation of education in Sweden.

In what way has the ethnic housing segregation changed from the 1970´s until today and has the politics concerning these matters dealt with the ethnic segregation as a phenomenon that occur due to free choices of ethnic groups or as a stigmatization and marginalization of ethnic groups? To be able to find out what actual changes there are to be seen in the political measures regarding the ethnic housing segregation from the 70´s until today, I have made a discoursive investigation of some of the states official investigations from each of the decades. I chose to focus on a qualitative analysis and my theoretical framework consists of theories considering grouprights as well as structural and cultural explanations.I realize that the changes have been proportionately high retorically, but the actual changes have not been that obvious. I find a retorical development that has changed from the idea of the great impact of the immigrant in the ethnic segregation process, at the same time as huge differences between groups emerge, to establish a gap between us an them and a stigmatization of ethnic groups. The development somehow seems to have reconnected to the first stage.

The society?s view of pupils with needs of special support in nine-year school has changed over time in Sweden. The teachers? views of the pupils have had an influence of how the special education process is designed. The aim with my paper is to make a comparative study of how special education teachers in rural schools and schools in Stockholm have designed their work with pupils with needs of special support.

The purpose of this Master?s thesis is to study howuniversity librarians in a South African context relate to theconcept of information literacy. We investigated differencesand similarities in approaches to user education andinformation literacy. We have based our study on thefollowing research questions: What are the prerequisites foruser education at the University of the Western Cape? Howdo these prerequisites influence librarians' approaches toinformation literacy and user education at the University ofthe Western Cape? We have used a sociocultural theoreticalperspective and Hofstede's cultural dimensions in orderto pay particular attention to the cultural and social contextof user education.

Anne Reese: Johan Lindegrens vägval : en studie i de faktorer som påverkade enskilda aktörers verksamhet inom Stockholms musiksamhälle 1860-1908, Uppsala universitet: Institutionen för Musikvetenskap, uppsats för 100 poäng, 2007.The aim of this essay is to show some of the factors which affected the production and work of the individual musician or composer within Stockholm's music society in the late 19th century. By a case study on Johan Lindegren (1842-1908) I demonstrate how a musician or a composer functioned in the social structures of the music society and how power affected the work of the musician or composer. This essay also fills another purpose as it gives Lindegren a more detailed biography, which is something that has been missing until now.By applying a concept of power, as discussed by Michel Foucault, to this subject and interacting it with the concepts of musical opportunism, I present a new way of talking about the social, as well as the individual factors that affects the individual musician within the music society.The conclusion is drawn that there are two different types of factors that affects the work of the individual; 1) the social network and power within society, which presents positions and opportunities for the musician and 2) the individual character of musician which determine the way the individual uses the position or opportunity he or she is given..

AimThe purpose of this study is to investigate how schools who have a health concentration and schools who haven?t are teaching physical education and if possible compare these schools.This study is based on following questions: How do schools with a health concentration and schools who haven?t, in compulsory school, teach physical education and health. How do physical education teachers describe their teaching and how do the students describe it.MethodMy study is a qualitative study based on interviews with teachers and students from different schools. The interviews have been made on four different schools from all over the country. I have interviewed one physical education teacher and four students, two boys and two girls, from each school.

Is there a specific tradition of songs within the swedish environmental movement? What kinds of music has been performed in different situations and what does it mean to the movement and its inner life? The essay deals with a town meeting and action against plans of establishing passenger flights at a former military airport in Uppsala, looking at the action as a performance and as a ritual. The second part of the essay is built on interviews of three veterans of the movement's organisations one of which is as a singer-songwriter originally active in the peace movement of the 60's. The paper is about the songs and the situations in which they were sung, concluding that there is, the limited material considered, little evidence of considerable transfer of songs within the movement, though some coherence exists. The connection to between environmental movement and the swedish radical music movement of the 70's is also slightly mentioned.

The purpose of this Master?s thesis is to investigate the criticisms of the Swedish library education 1990-2005. By studying four different magazines, we tried to find the various opinions. The years investigated are 1990 to 2005. We have studied articulated opinions, not all opinions, in four library journals.

This thesis aim to explain which part sound and music possess as a branding tool. We consider this to be of relevance since there is very limited reseach conducted on the subject. To fulfill the purpose of this thesis we have focused on three main issues. Our ambition is to describe this subject from a marketing perspective with the brand in focus.

The purpose of this Master?s thesis is to examine similarities and differences in qualitative experiences between formal and informal reading groups from the participants? point of view. The empirical data was acquired from interviews with nine reading group participants, of whom four of them participated in formal reading groups and five in informal reading groups. To analyze the empirical data, Louise M. Rosenblatt?s theory concerning reading and a method concerning reading groups by Immi Lundin were used.

The aim of this littrature review has been to describe how you can satisfy the need of nourishment for older people who suffer from dementia. Data has been retrieved by searches in Academic Search Elite, Sience Direct, Blackwell, PubMed and in the Journal Vård i Norden. The studies show that most of the people with dementia have a hard time to satisfy the nourishment. The results show that through different preventive measurement you can improve the nourishment for these people, to set the table, play calm music and to have a table companion. By taking the food oneself created a good meal environment and the individually need was provided for.