Innan år 2005 kunde svenska börsnoterade koncerner välja mellan att tillämpa internationella regler eller nationella regler för sin koncernredovisning. Efter år 2005 är däremot svenska börsnoterade företag ?tvingade? att använda internationella regler för upprättandet av finansi-ella rapporter. Studien syftar till att teoretiskt redogöra för de olika sätt som minoritetsintres-set redovisas på i svenska börsnoterade koncerners finansiella rapporter, innan respektive efter övergången till IFRS. Argument för olika tillvägagångssätt att redovisa minoritetsintres-set på har kartlagts, vägts och förklarats med avseende på vilket förhållande dessa argument har till varandra.Inom koncernredovisningen finns två olika perspektiv som kan tillämpas vid upprättandet av en koncerns konsoliderade rapporter, vilka är moderföretagsperspektivet och enhetsperspektivet.

The following essay examines the conditions of whether a child perspective is recognised in the second authority of the new Swedish asylum process, the Migration Court of Law and inquire into the viewpoint of these decision makers as to what a child perspective in this context represents.The method used was a qualitative study that contained interviews with eight respondents, divided into four judges and four jurors. The material gained from the respondents was then analysed by using theories regarding a child perspective and theories that deal with interpretation of a text, ethics and court sociology.A few conditions of whether a child perspective is recognised has been revealed and we also found that the child perspective in theory is a wide perspective, that includes many aspects of how a child is recognised. In practice, however, the child perspective can be divided into two separate perspectives where one of them involves an adults view of a child?s perspective, and the other involves the perspective of a child, the child?s own view of its existence and perceived reality..

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.

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.

The purpose with this essay is to study if the exhibition, Maria-Drömmen om kvinnan has a gender perspective and if it contributes to the history of art. The study shows what kind of women the exhibition illustrates and what kind of perspective it has. By telling about the black Madonna I also show that there is another representation of the middle age women in the Roman Catholic Church at this time that the exhibition not have included. The study is also going to illustrate the difference between a genderperspektiv in art and a women?s perspective.

In this essay I?m asking if the Scandinavian countries Sweden, Denmark and Norway use a third world perspective on gender equality in their development aid politics. A third world perspective on gender equality is a perspective that considers the special experiences and priorities of women in the third world. My point of view is that third world perspectives represent women in the third world better than western perspectives.To determine if the countries uses a third world perspective on gender equality or not I have examined the countries aid policies with a third world theory. The material that I have used is policy documents on gender equality from the three countries and my method is discourse analysis.My study shows that Sweden Denmark and Norway uses a third world perspective on gender equality to a certain extent.

Abstract ? ?Aggregate complaints in banks MIS?Date:                       June 8th 2012Level:                      Master thesis in Business Administration, 15 ECTSInstitution:                School of Sustainable development of society and technology, Mälardalen UniversityAuthors:                  Abdulla Ahmed Ibrahim         Alexis AnderssonTitle:                       Aggregate complaints in MIS ? A case study of Nordea BankTutor:                      Carl G ThunmanKeywords:               Aggregate, complaint, dissatisfaction, content analysis, Nordea, MIS.Purpose:                  The paper aims to develop a model of how Nordea Bank can monitor customer dissatisfaction through aggregated dissatisfaction analysis. Furthermore, the study aims to identify improvement proposals in Nordea based on the developed model and conducted interviews.Method:                  This thesis consists of qualitative interviews. Personnel at the local office in Västerås has been interviewed as well as Nordea?s customer ombudsmen, former office employee at Nordea, data analyst, head of customer inquiries, Professor of database technology and also a researcher in language technology.

This Mag. thesis discusses how a gender perspective could be implemented in themanagement of cultural heritage focusing on the built environments in Sweden.The thesis further argues for the need of a gender perspective on the conservationof cultural heritage.The two main approaches, additive through the perspective of the women?s part inhistory and integrated gender perspective, are thoroughly presented in the thesis.In the additive gender approach built objects that represent women?s experiencesand lives are added to a history that traditionally represents men and theirexperiences. The integrated gender perspective includes a gender in all activitiesas an instrument in a historic analysis. The gender perspective illustrates therelation between the sexes.

Antalet programvaror ökar för varje dag och människor använder dagligen en mängd olika sorters programvara både på datorer och på andra enheter. Det finns idag programvara som kallas för fri och öppen programvara som tar upp kampen med gamla klassiska proprietära programvaror. Öppna och fria programvaror släpper sin källkod helt fri så användaren själv har möjlighet att göra ändringar i den programvara som används medan proprietär programvaras källkod är skyddad och hemlig. Dessa tre olika sorters programvaror jämförs och diskuteras utifrån tekniska likheter och skillnader i denna kandidatuppsats. Syftet med denna kandidatuppsats inom informatik är att undersöka vad privatpersoner som är tekniskt intresserade har för tankar och attityder kring proprietär, öppen och fri programvara och visa vilka tekniska aspekter som prioriteras vid val mellan dem. I undersökningen har ett kvantitativt angreppssätt bestående av en webbenkät som besvarats av privatpersoner tillämpats. Resultatet från denna enkät har tillsammans med den teori som insamlats visat vilka tekniska funktioner och skillnader som påverkar en privatperson då val av olika sorters programvara ska ske. Undersökningen har visat att det som användaren prioriterar högst i en programvara är användbarheten som handlar om hur användarvänligt användargränssnittet är och hur lättanvänd en programvara är.

The essay is about the concept of text in a wider perspective, what can be included in that, how it can be used and above all, why one might want to use it. The essay will also include what the term popular culture implies, and school?s attitude towards it, since some of the medias that are a part of the text in a wider perspective, many times fits the description ?popular culture?. Most of the earlier research show that the positive aspects of the use of text in a wider perspective as the same time as it attacks school because school is opposing the popular culture.       The essay consists of two parts and it begins with a theoretical part where I present existing research about the concept of text in a wider perspective and the research about popular culture.

Author: Martina Holgersson och Pranvera VishajSupervisor: Matts MosessonTitle: ?A study about how Social Services understand and put child perspective into practice?The purpose of this study is to describe and understand how the child perspective is perceived and put into practice by the Social Services. Our questions were: ?How is the child perspective perceived by the Social Services?? and ?In what way is the child perspective put into practice in the Social Services? work?? Our approach to knowledge is based on the hermeneutic tradition of knowledge. The essay rests upon semi-structured interviews with ten Social Services? workers.

This study is about the child?s perspective when it comes to work with financial assistance. The purpose of the study was partly to describe how social workers regard the child?s perspective in their work with financial assistance and partly to look into whether they impose a child?s perspective in their practical work. To fulfill this purpose the authors used a quantitative method and sent out a web based survey to all the social workers actively working with financial assistance in Stockholm town.

Purpose: The aim of the study is to analyse why the socialworker at the socialservices havn?t implemented the perspective of woman as subordinate and men as superior.Questions: Is the perspective of woman as subordinate and men as superior significant for the socialworker? Is the organisation, colleagues or de individuals thought structure of importance when it comes to implement the perspective? Does the socialworkers view of the clients as victims have an impact on the fact that the perspective has been given interest? Method: Critical case study. Flexible design; The study is based on interviews with socialworkers and study of documents and statisticsConclusion: One of the central findings of the field study was that the implementation of the perspective of woman as subordinate and men as superior was of no use for the socialworkers as they saw it. The findings showed that the definition of a victim was not used or that they were unconscious that the definition of a victim did affect them in their work. The possibilities for the organisation to learn is of  importance for the implementation of the perspective of woman as subordinate and men as superior.

The essay is about the concept of text in a wider perspective, what can be included in that, how it can be used and above all, why one might want to use it. The essay will also include what the term popular culture implies, and school?s attitude towards it, since some of the medias that are a part of the text in a wider perspective, many times fits the description ?popular culture?. Most of the earlier research show that the positive aspects of the use of text in a wider perspective as the same time as it attacks school because school is opposing the popular culture.       The essay consists of two parts and it begins with a theoretical part where I present existing research about the concept of text in a wider perspective and the research about popular culture.

The thesis work of 15 credits has been performed to interest of Norrtälje ElektronikPartner AB (NEP) in Norrtälje. The aim of the thesis was to develop a prototype for an integrated digital multimeter, designed for one of NEP's proprietary test systems. A digital multimeter module according to NEP's requirement specification, such as physical size and accuracy should be constructed. The module should be able to measure current, voltage and resistance.The final circuit was based on the chosen analog to digital-converter, Maxim integrated´s Max134, which is the main component of the circuit for this instrument. A circuit diagram and PCB layout were made. The result of this project is a constructed DMM board.