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..

The thesis aims to investigate the farmer?s perception of currency hedging and interest rate bonds and to investigate the farm size of companies categorized by number of acres, has no effect on this. The work also aims to gain an insight into what active farmers consider to be important what to consider when they choosing a bank and a personal banker. The work is based on the survey and has been supplemented by a literature review on the subject. For the survey were selected out randomly 50 farmers with Agriculture and Rural Management education. The requirement of the farmers was that they should be farmers by profession, and also made sure that the farmers of various sizes came with. We got a total of 32 responses within the set response time we said, which was better response than we expected. When the final result came we ranged the farms in a size range. We found out that all farmers in the study diligently follow the market and are easy to assimilate new ideas, providing opportunities to profitability of their business with the different instruments that are available on both the financial level and farm level. The investigation revealed that the major in favor of having a personal banker. They think it´s good to have a special plug to turn to who has knowledge and experience of how the agriculture sector operates.

This thesis? objective is to evaluate the recently proposed Shy (2002) approach of estimating consumer switching costs. We apply Shy?s method for estimating switching costs on the Swedish markets for bank deposits and telecommunications. The evaluation has been achieved by comparing estimated results to economic theories, related empirical studies, and our expectations.

The purpose of this study was to investigate how social services workers describe, the risk of being exposed to threats and violence in their profession. Six social services workers were interviewed, four from the Welfare Office in a major city and two from the Child and Family Services in a minor city. Results showed that the majority of social services workers consider themselves exposed in their profession, meaning that they feel there's a risk of a violent or threatening situation occurring in their work situation. All interviewees had experiences from some sort of threat or violence in a work related context and they attested that non-personal assaults, such as threats made through telephone, email and answering machines are more common than verbal assaults made in personal meetings. Being prepared and listening to ones intuition is a way of dealing with exposure when meeting with a client.

Bakgrund: Förändringen från invasionsförsvar till ett insatt insatsförsvar innebär ävenförändring för officerens fysiska prestationsförmåga utifrån ett kompetensperspektiv. Detta ikombination med statsmakternas vilja att Sverige skall delta i internationella insatser i störreutsträckning än tidigare kommer troligen att påverka kravet på officerens fysiskaprestationsförmåga?Syfte: Få insikt om dagens armeofficer uppfyller de kvalifikationer/krav som ställs på fysiskprestationsförmåga i Nordic Battle Group sett ur ett kompetensperspektiv.Teori: Kompetensbegreppet och därtill hörande teorier.Metod: Abduktiv metod har tillämpats, empiri utifrån enkät- och intervjuresultat.Huvudresultat: Resultatet visat att en minoritet av armeofficerarna känner till tilläggskraven,både beträffande insatsorganisationen och krav för personal i NBG. Resultatet visat att enmajoritet av armeofficerarna uppskattar att de uppfyller de fysiska kraven för personal i NBG urett kompetensperspektiv. Resultatet visar dock att det generellt finns förbättringspotentialbeträffande armeofficerens fysiska prestationsförmåga..

Students who regularly cause trouble in school, how can they learn anything? That is what we asked ourselves after having visited a special school for ?troublesome students? (in Swedish resursskola). Our main purpose has been to find out how these students have experienced the help they have been given in those schools.We have interviewed students, parents and a social worker in order to find out if the alternative pedagogical methods used by those schools give the students better opportunities to perform their schoolwork. The interviews have been made two or three years after the end of their studies in compulsory school (grade 9). We have used a qualitative method with semi structured interviews and also an evaluation model.

This work has treated the subject of gender, with demarcation against the norms regarding appearance and beauty, conveyed by the media and how it affects society. This is expressed through social satire cartoons. This work has also led to an exploration of the importance of a personal drawing style and how it manifests itself..

I den rådande lågkonjunkturen som drabbat Sverige är det inte ovanligt med organisationsförändringar. Med en organisationsförändring följer oftast konsekvenser och då exempelvis uppsägning av personal. När personal sägs upp eller framför allt får ett besked om varsel är det av stor vikt att det finns personalstrategier samt att ledningen agerar stöttepelare för sina anställda. Studien syftar på att få en förståelse över vad personalen upplevt i form av motivation samt omhändertagande efter ett besked om varsel fram till slutgiltigt besked. Studien är gjord utifrån en kvalitativ forskningsmetod med intervjuer vilket gjorde att det blev ett mer djup i beskrivningen av upplevelserna från intervjupersonerna. Studien lyfter upp vikten av information både innan, under och efter ett förändringsarbete i organisationer samt hur intervjupersonerna upplever att de motiveras. Det resultat som framkommit i studien av den varslade personalen är att det endast funnits fåtalet personalstrategier som organisationerna använt sig av samt att det i stort har upplevts en minskad arbetsmotivation.

ISO14001:2004 : A Human Ecological Tool?This is a study by means of litterature analysis and personal experience to find out wheather you could call ISO14001:2004 a Human Ecological tool. The ISO14001 is an environmental management system. I'm approaching the issue from a users' perspective and putting my experience of implementing the ISO 9001 at my work to good use. Though my personal experience is limited to the implementation of the ISO 9001, it is quite relevant to the task since the update of 2004 the ISO14001:2004 is brought closer to the ISO 9001 standard in many ways.

Som butikschef vill man få sin personal att arbeta tillsammans som en grupp. Det kan vara svårt att få personalen att arbeta mot samma mål som krävs för att bli ett bra team. Lyckas man att få personalen att arbeta mot samma mål kan detta leda till att arbetsklimatet blir bättre och att personalen mår bra. Vi har varit ute i dagligvarubutiker och undersökt hur personalgrupper i butiker samarbetar och om den fungerar som ett team? Vi har använt oss av en kvalitativ undersökningsmetod och har genomfört individuella intervjuer av personal i dagligvarubutiker.

This text answers the questions how do we define what a campus is, how the concept of the campus came to exist and how it is used today, and how the Blekinge Institute of Technology (BTH) campus can be designed according to site conditions and the conclusions drawn from case studies at Chalmers University of Technology and Karlstad University. The purpose of the case studies is to gain insight into their campuses advantages and disadvantages. This finally results in an interpretation of how the Blekinge Institute of Technology campus can be planned. A campus is the area of land on which a college or university and its surrounding buildings resides on. Campus as a concept meant a field at first, it later evolved at American universities due to their design of college campuses.

SammanfattningDen blivande mamman möter många olika enheter i vårdkedjan och var och en av dessa enheter spelar stor roll för amningen. All vårdpersonal som på ett eller annat sätt arbetar med amning ska ha kunskap om WHO:s "Tio steg till lyckad amning" och arbeta efter denna amningsstrategi för att skapa gynnsamma förutsättningar för att kunna hjälpa, stödja och uppmuntra mamman vid amningen.Syfte: Att undersöka vårdpersonals inställning till amningsstödet de ger.Design/Metod: För att genomföra studien valdes en kvantitativ, deskriptiv och jämförande design som genomfördes i form av en tvärsnittsstudie. Mätningen utfördes med hjälp av webbenkäter innehållande frågor med fokus på inställningar till det amningsstöd man ger. De faktorer som mättes varfaciliterande, engagerande, följsam och amningsvänlig. Sammanlagt var det 81 personal som svarade på enkäten.Resultat: Resultatet visade att det fanns en signifikant skillnad mellan de respondenter som genomgått extra amningsutbildning utöver sin yrkesutbildning och de som inte hade gjort det.

The purpose of this study was to examine how five mothers experience and cope with theloss of their adult children and also how this loss affect the mothers. We chose a qualitativemethod using semistructured interviews. We used Lazarus and Folkman?s coping theoryand Folkman?s revised coping theory in our analysis. The results showed that the mothers?experiences were very individual.

This report evaluates whether normal approximation or resampling is to prefer for estimating the distribution of the sample mean and functions of the sample mean. The evaluation relies on simulation studies. The observations of the sample are allowed to be differently distributed. In the case of sample means they are also allowed to be dependent.For sample means the two approximations behaves very similar. The most important component whether we have a good or a bad approximation is how good the approximations catch the variance of the true distribution.

Purpose: To evaluate the management development course held at FöreningsSparbanken in Ronneby during 2000. The evaluation aims to map and describe what effects the course has had on the participants. We will assess to what degree the effects meets the objectives of the course set by the manager of the bank (future management recruitment, leadership, change catalyst, aligning the strive towards a shared organisational objective). Above mentioned also implies that the organisation should be influenced in some regards. Conclusion: Our conclusion is that all of the participants have as a result of the course increased their emotional intelligence in varying levels. We also conclude that the course participants? progress has not spread to the non-participants.