Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

The aim of this paper is to study how multiculturalism is expressed in the Swedish labour market policy. The method used for the investigation is a discourse analysis which study social and political processes in the society as created through language. The perspective of the discourse analysis is a social construction that considers that language is a social production created in a discursive way. It produces and reflects social process in the language.By using theories of national identity and multiculturalism we aim to investigate how multiculturalism is expressed in the labour market policy. With this method we aim to analyze the discourse of a political report made 2008 by the current government about integration strategies in Sweden.

The purpose of this study is to answer how teachers look at diversity in groups, with learning in focus. For this study I chose different high-schools in Sweden teaching Moving Pictures, in Swedish 'Rörlig bild'.These are the research questions: 1) What advantages and disadvantages do the teachers see with homogenity and heterogenity in their groups? 2) Which ascpects of teaching do the teachers bring up when talking about diversity?The method of this study has been a qualitative analysis and investigation in questionnarie form, with qualitative questions. Teachers were asked and data was examined with help of theories in diversity, group work, group dynamics, homogenity and heterogenity by authors like Toseland, Jones and Gellis (2004), Forslund Frykedal (2008) and Hammar Chiriac (2008).It is noticable that the teachers thought of differences in terms almost exclusively of school ability. The result is: - As a whole: homogenity means security, heterogenity means creativity.

 Problem   Are there any abnormal changes in the parent company's share price at the news of a spin?off.ObjectiveThe main purpose of the study is to investigate how the news of a spin-off affects the parent company's share price. In other words if the news of the Spin-off gives an abnormal return on the Stockholm Stock Exchange during the specific period of 1998?2008. In addressing this, the paper will also investigate the following sub sections: are there any differences in the abnormal returns in various sectors and what the reasons to perform a spin?off in the Swedish market are.MethodAn event study in which market data is used to measure specific events? impact on the value of the company and on the effects on the stock market.

The main aim of this thesis is to study how and in which way the library personnel works with reading groups and their view of reading groups. I also want to study which role the governing- and policy documents have in the library personnel?s work. The following questions were asked.Which similarities and differences between the different library personals outlooks and acting can be interpreted from the following aspects:? Promoting reading, book selections and the leader's role?? To talk about personal subjects and to create possibilities for personal growth and increased empathy?? To promote language development and reading comprehension?The methods used in the study are a combination of interviews and observations.

The purpose of this study was to compare the body posture among a group of women who recently have given birth (subjects) and a group of women who never have been pregnant (controls). The comparison was done between the two groups using the Comprehensive Body Examination (CBE) according to Bunkan. In the study participated 24 women, 12 who recently have given birth and 12 who never have been pregnant. The results showed that the body posture differed between the two groups. The subjects differed more from satisfactory jointpositions than the controls.

Due to the growth of multinational concerns during the last decades, with large parts of international trade involving such corporations, the field of transfer pricing, including financial transactions such as internal loans, have received a great deal of attention in tax legislation. The internationally accepted foundation for transfer pricing is the so called Arm's length principle, expressed in Swedish law through the "Korrigeringsregeln". In the Diligentia court case, the concepts of transparency and control were given a crucial role in the calculation of an Arm's length's price of interest rates. The Swedish tax agency interpreted the ruling in that case as if a parent company always can be assumed to enjoy sufficient transparency and control to reduce the risk on their debt obligations. A great deal of uncertainty therefore surrounded their position and to what extent the Diligentia-ruling could be cited as precedent.

This essay examines the historical development of group rights for cultural minorities in Sweden between the years 1970 and 2010. The purpose of the study is to analyze the development of political measures taken at government level for different minority groups, foremost explaining the division that have arisen between measures aimed at the five national minorities, the Sámi, the Swedish Finns, the Roma, the Jews and the Tornedalians, and measures directed at other ethnic groups.My conclusions are that the division in Swedish public policy between one the one hand national minorities, and on the other hand immigrant groups, is in no way self-evident. The division has arisen from an international standard on how democratic states, such as Sweden, should treat their cultural minorities. Further, this division has had an immense impact in shaping public policy as well as determining the type of group rights introduced for minority groups in Sweden.A difference has also been found in how the minorities are perceived by state actors. Immigrant groups are currently perceived as less entitled to group rights due to their short presence in Sweden, whereas national minorities are seen as more entitled to group rights due to their long historic presence in the country.

I have done a theoretical essay and to find out the answer to my questions I used literature study as my method. You can kind of say that I have used the literature as my empirical material, so my essay is in one way a qualitative study. I choose to have a social psychologist perspective to approach my questions. To answer the questions I have used a couple of researchers who a find relevant to answer my questions. I found Meads symbolic interactionism together with Goffmans theatremeatphor as an important theory to explain the social interaction.

This is a qualitative study with a descriptive approach. The main purpose with this study is to examine the view of prostitution and sex trade among Social worker students at Malmö Högskola. Our research questions are; To which extension and consideration is the view of male and female prostitutes divided? Is the view of the male and female sex buyer different among the students? How do the students explain and understand male and female prostitution? How do the students explain and understand the male and female sex buyer? To collect data and to be able to find out the students views and thoughts about the phenomenon we used focus groups with four to six students in each group. To categorize the material we used four topics; explanation/understanding models, the individuals behind the phenomenon, love/sex and intimacy, and the society?s responsibility.

The aim of this paper is in part to distinguish the ideas raised in the Swedish political debate on the new discrimination law in relation to protection of groups. Is protection by law against discrimination needed for the individual or the group? If it is needed for members of groups, are these groups viewed on as static or variable. Are there any conflicts present between group interests? We link these ideas to three different theoretical perspectives: multiculturalism, feminism and intersectionality and further examine the differences and contradictions between the perspectives represented by members of parliament.

Abstract The benthic macroinvertebrate fauna of 22 natural springs on Öland was sampled, by using a time-standarized kick/sweep sampling technique, in the end of September and early October. The aim was to determine the number of species and their abundances in the macroinvertebrate communities in springs and how/why these may change between different springs. Likewise there was a purpose to investigate possible differences between springs considering the proportions of the number of species and the abundances of the five functional feeding groups; shredders, collectors, filter-feeders, scrapers and predators. There was also an aim to investigate if the distances betweeen springs had any influence on similarity between the communities of benthic macroinvertebrates of the springs. Analysis from the springs collected material showed several interesting patterns in the number of species and their abundances when compared between springs devided into groups depending on their environmental factors such as depth and pH.

This bachelor?s thesis is a study that examines cactus groups in Sweden from a heritage conservation perspective. Through interviews and an analysis of both historical and modern literature, the research explores why cactus groups became popular and what is required to preserve those still in existence today. A recurring challenge has been the lack of comprehensive source material, leaving some questions open for further research. The study focuses on four cities?Norrk?ping, Skellefte?, Varberg, and V?xj??that have maintained their cactus groups for nearly a century.

In many of the disputes concerning custody, residence and visitation determined by the court, some form of violence has been performed. The consequence of a child who has witnessed violence in their homes is a problem that is sometimes overlooked. It is not unusual that the violence will continue even after a separation. The law shows that the child´s need of both parents is to be met. This has according to previous studies resulted in the fact that courts do not always see visitation with a violent parent as a risk for the child.

Syftet med denna uppsats var att undersöka hur deltagare upplever en föräldragrupps innehåll och utförande på ett familjecentrum. Studien genomfördes med en kvalitativ ansats, där åtta föräldrar intervjuades. Datamaterial bearbetades och analyserades med hjälp av en kvalitativ manifest innehållsanalys, och studiens teoretiska tolkningsram utgjordes av ett systemteoretiskt perspektiv, Putnams och Bourdieus teori om socialt kapital samt Eriksons psykosociala utvecklingsteori. Betydelsefulla resultat var att föräldragruppen upplevdes som viktig, framför allt för att etablera nya sociala kontakter, uppleva trygghet och stöd från andra nyblivna föräldrar. Det var även viktigt med en ledare med social kompetens, där lyhördhet och flexibilitet var några betydelsefulla egenskaper.