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.

Vocal technique and interpretation are the key elements of voice training. Thepurpose of this article is to investigate what vocal technique and interpretation meanto teachers and students and how they would describe the relationship between thetwo. The questions at issue, intended to be answered in this article, are the following:What is the relationship between vocal technique and interpretation? How should theteaching be structured for the students to experience progress on the musical plane?What role does the teacher have in the musical development of the student?This is a qualitative survey and the methods of investigation are semi-structuredinterviews and classroom observations. Presented in the article are a number ofresearchers and writers whose thoughts on the subjects have gained great importanceto vocal teachers and students, as well as leading the research on the voice and itsfunctions forward to higher grounds.

Lattelement AB in Ornskoldsvik is one of the leading companies in Sweden in composite elements in walls, floors and roofs in particular. The company supplies elements to buildings located with a wide geographical variation, which means that the products are subjected to very different climate with regard to snow, wind and humidity. This places high demands and requires the elements to withstand large variable loads.The elements are made of lightweight beams with flanges of structural timber and beam webs made of OSB. These are bound together by nogging pieces with the same kind of structure. On top of the beams a nailed and glued plywood is added to absorb compressive forces and on the underside of the element a sheet of steel is added for tensile absorption.These elements are then attached to the building framework in different ways depending on the particular element height, loads and the structual supporting material of the frame work.

A large amount of our time is spent indoors in an artificial climate. To make the experience pleasant there are requirements on the ventilation and the heating system. At the present time the most common form of heating is a radiator system complemented with a ventilation system. A ceiling heating system with combined heating and ventilation can replace the two separated systems. The benefit with a ceiling heating solution is that it saves space since the radiator system is no longer needed.

This report is presenting an approach that can be used to measure water surfaces in difficult conditions caused by dense vegetation and lack of nearby known points. The objective was to make a contribution to necessary measures for adaptation against floods in Grums Municipality along the stream Karlbergsån, which may occur when persistent rain raises the level of the stream. Along the river there are low-lying areas prone to flooding. According to Grums Municipality, the stream may widen where the water level differences are large, to create a better flow path and to counteract flooding. Grums Municipality was also interested in survey stormwater discharges which may affect the water level in the stream.

This report is part of a Bachelor?s degree corresponding to 15 creditsat the Royal Institute of Technology, Stockholm. The work hasbeen carried out by Max Wikander, author of the report, supervisedby Lanie Gutierrez-Farewik and Erik Dijkstra.Gait analysis includes measurement, characterization and assessmentof human movement and is used to assess kinematic or otherabnormalities during gait. Center of rotation and the axis of rotationof a joint are fundamental parameters in motion analysis. However,the ability to create individualized analysis is limited by the lack ofaccuracy when these parameters are calculated.

This report is part of a Bachelor?s degree corresponding to 15 creditsat the Royal Institute of Technology, Stockholm. The work hasbeen carried out by Max Wikander, author of the report, supervisedby Lanie Gutierrez-Farewik and Erik Dijkstra.Gait analysis includes measurement, characterization and assessmentof human movement and is used to assess kinematic or otherabnormalities during gait. Center of rotation and the axis of rotationof a joint are fundamental parameters in motion analysis. However,the ability to create individualized analysis is limited by the lack ofaccuracy when these parameters are calculated.

The aim of this thesis is to investigate what information needs arise from the interest in music, which sources are preferred, how this information is sought and what part does the public library play in providing music materials. Brenda Dervin`s Sense-Making theory is what serves as a theoretic framework for this study. A qualitative approach was undertaken in the investigation and nine interviews were conducted with people interested in music. Findings indicate that different ways of acquiring information are used depending on the situation in which the information is needed and also what kinds of music people prefer. The main findings of this study suggest that people interested in music are keen to constantly discover new music to perform or listen to.

This study examines the cultural factors which necessitated the establishment of The Music Archives of Småland in 1991 in the city of Växjö. I wanted to know the importance of the local music tradition and the role of those people who worked to create an institution such as this. In order to do this I interviewed the chief collector of early folk music, Magnus Gustafsson, and made use of literary sources to devise questions and evaluate the results of the exercise. In this study I have made use of a model of a musical culture in a society, created by Lundberg and Ternhag, based on the theory of cultural fields by Pierre Bourdieu. According to this model, the stature of a musical culture gives different forms of musical expression certain roles, but these roles can be remodelled, reflecting perhaps political or ideological influence.

Stockholm a?r en mycket expansiv region med flera sto?rre infrastrukturella projekt plane- rade vilket kommer att medfo?ra arbeten i och vid berg. Utan no?dva?ndiga fo?runderso?kningar o?kar risken fo?r ras i samband med byggnationen och en fara fo?r framtida stabilitet fo?relig- ger. En ingenjo?rsgeologisk fo?runderso?kning da?r man kartla?gger strukturer i det pa?ta?nkta omra?det bo?r genomfo?ras och som beskriver de bergtekniska parametrar enligt Q- och RMR-systemen fo?r bergkvalitetsklassificering.

In this report the two authors, and project contributors alike, describe their work withdeveloping a solar cooker intended for usage in the developing countries of the world.Specifically, the work aims at developing a new, solar heat driven cooking device, possiblybased upon the current product. This should, in comparison to the current product, be lighter,easier to transport and to produce. Also, the new product?s production mustn?t be more costlythan today and the included materials and components must be obtainable from within theBolivian national borders where the product is currently produced. During the project, certainadvantages with a more efficient, and, above all, a more moderately priced product, werediscovered.

Syftet med uppsatsen är att reflektera kring organisationen av pedagogiska miljöer i en tradi¬tionell förskola, i en Reggio Emilia inspirerad förskola och i en Montessori förskola. Vi har riktat uppmärksamheten dels mot hur strukture¬ring och planering av rummen ser ut, dels mot hur organisationen av tiden ser ut i de besökta pedagogiska verksamheterna. Fokus i ob¬servationerna utgör in¬ramning och användning av det pedagogiska materialet. Uppsatsen bygger på ett induktivt an¬greppssätt där en kvalitativ studie har genomförts för att besvara frågeställningarna. Datama¬terialet har i huvudsak samlats in med hjälp av obser¬vatio¬ner och intervjuer.

The aim of this study was to investigate if behaviour, ear positions and cortisol in lamb which were given access to play followed the different phases of the reward cycle of anticipation, consumption and relaxation. The study was done on 8 Dorset and 12 Dorset x Fine Wool uncastrated male lambs with an average age of 10 weeks. The lambs were housed pairwise in litter pens (2 x 3 m). Pairs of lambs were taken to a play arena (5.9 x 5.5 m) three times a week during five weeks (first week for learning). They were then first kept in a holding pen where they could look into the play arena for 5 minutes and thereafter released for 20 minutes in the play arena which had a ball, two chains and a tunnel.

The purpose of this study is to find datable interstadial sediments in the core area of the LateWeicheslian ice sheet extent. Based on geomorphological evidence, three coring sites wereidentified close to the Ultevis plateau in Norrbotten, northern Sweden. Sediment coring wascarried out in two pre-Late Weichselian stream channels and in a sediment basin. Stratigraphyfrom one of the sites, a 100 meter wide meltwater channel, was chosen for further analysis. Thestudied core was 5,93 m long and ended in a lower till unit.

This thesis work includes studies and simulation how magnetization of the translator in a linear generator for wave power can be automated. The translator is the moving component in the generator that is "dressed" with permanent magnets. The translator is magnetized with rectangle-shaped permanent magnets that are today's strongest permanent magnet type of neodymium-iron-boron (NdFeB).Eight equivalent metal sheets are mounted around the translator. The plates have milled tracks where 106 permanent magnets per sheet are mounted. Today the assembling of the magnets is done by hand, which is a very tedious and time-consuming work.  This project presents investigations about the automation of the translator magnetization theoretically and simulation results are preformed in ABB's robot simulation software RobotStudio. Even robot-held tool was designed that enables the robot to be able to magnetize the translator in a simple manner.  The investment cost is roughly 1.5 million SEK. With an economic life-time of five years, the investment costs are estimated to 24000 SEK / month.  According to the calculations, this project is very motivated to implement, as it provides savings up to 17 000 SEK per translator which is 10.2 million SEK assuming that the robot cell is operating at full speed the whole year.According to this thesis work the result is a 4x9 meter cell with two industrial robots of the type ABB IRB6650S.The cycle time to magnetize one translator was calculated to about 10 hours.This prototype of project can possibly be implemented in a full-scale production line and performed according to the calculations and simulations presented in the report. Further work is suggested to improve the tool.Lyssna .