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.

This thesis presents a new way of providing library users with reference services, namely chat (text based digital reference service in real time). Our research questions focus on the role of reference service, a comparison of chat reference to other reference forms, and the interest for real-time, digital reference. Our literature review covered the areas of digital reference and reference theory, the results of which showed that an ongoing debate hardly exists among Swedish librarians on the topic of reference work. We interviewed librarians from the three different Swedish chat reference projects existing at the time of our study. Most interviewees were very positive about chat reference.

When Norway spruce is planted with large initial spacing and grows on highly productive sites in southern Sweden, a high proportion of the stems gets broad annual rings. The thinning programme carried out at the estate of Trolleholm aims to extract stems with too broad ring width. The 3-4 first thinnings are carried out as thinning from above, where only the thickest trees are removed. The internal distance may not fall below 5-7 meters depending on the number of thinning (short distance in young stands). The aim of this study was to examine the thinning model that is carried out at the estate of Trolleholm. A volume table is calculated to describe the model, and data is collected on temporary plots.

Vehicle simulators are becoming more common in vehicle industries. Company earns lot of money on simulations instead of real tests. Real tests are necessary but not made so extensively as before.In this thesis the building of an vehice simulator will be described and a comparison between three different cruise controls. The three cruise controls are PI-regulator, a regulator who regulates after positions in the terrain and a MPC-regulator. The reason for choosing this three is to see the difference between simple regulation and more complex regulation with respect to fuel consumption, travel time and complexity.The vehicle simulator is made in Matlab/Simulink, Visual Studio and Open Scene Graph.

Many traffic incidents are due to the driver?s lack of attention, resulting in dangerous lane departures, either sliding off theroad or into the oppose lane. These kinds of incidents often have serious outcomes, which has led to much effort being concentrated on preventing or lessening the damages when the incident is already a fact, for example by installing safety belts and air bags. These measures may be considered to be acts of so-called passive safety. Active safety on the other hand, means that the safety systems intervene before the incidents have occurred.

Sustainable Development is often described as a balance between ecological, economical and social aspects. Between these exists a complicated interaction that creates conflicts in the planning of the landscape. We see a growing need for a functional interaction between values and interest and an understanding for different perspectives. Cooperation and dialogue are key ideas with the focus on cooperation rather than the goal. There is a lack of forum for dialogue and cooperation within municipalities where a great knowledge and competence are gathered.

There are few legally protected gardens in Sweden, and those that are protected are mainly from the 17th and 18th centuries. All time periods have the same value and more modern gardens therefore needs to be protected. Evaluating parks is, however, complicated since it do not exist any methods. One environment from the 1960?s that has not been protected is Televerket in Farsta, Stockholm. The facility has been classified as worthy of preservation by Stockholm City Museum and has received the Kasper Salin Prize.

During the period 1952-2008, real prices of wood before taxes and charges declined. However, the actual net income has not changed by the same percentage as the price list, because taxation, driving costs and the ability to make deductions has changed. This report considers the inflation by using the Swedish consumer price index. Net income refers to the remaining income when relevant costs, taxes and fees have been paid.The purpose of this study was to examine how the private forest owner's real net income has evolved over the period 1952-2008 for three categories of forest owners. These three categories are1.

User participation in the planning process of renewing the yards of existing residential areas was introduced in Sweden in the 1970s. It arose as a solution to many of the problems which became common in the residential areas built within the Swedish million program. The aim with the million program was to build one million homes within ten years. The same year as the million program was completed, in 1975, government subsidies to improve the residential yards were introduced. One of the conditions to get the subsidies was that the residents had to be involved in the planning process.

SammanfattningSyfte: Syftet med studien är att skapa förståelse för hur företag arbetar med rekrytering av kundorienterad personal med avseende på individens sociala förmåga, kompetens och drivkrafter för ett kundorienterat beteende. Metod: Studien utgår från att uppnå en förståelse och tillämpar därför en kvalitativ metod. Det empiriska materialet har samlats in genom semistrukturerade intervjuer med tio anställda från olika fastighetsföretag i Sverige. Materialet analyserades sedan utifrån analysmetoden well-grounded theory. Resultat & slutsats: Studiens resultat visar att sociala förmågor, kompetens och drivkrafter är viktiga faktorer vid bedömning av kundorienterade egenskaper vid rekrytering, men att företagen lägger olika tyngdpunkt vid dessa faktorer. Resultatet visar att drivkrafter som motivation, engagemang, värderingar och attityder är av stor betydelse för företagen vid rekryteringstillfället. Ytterligare slutsats i studien är att individens sociala förmåga är av betydelse för företagen vid rekrytering, men att synen på vad som kännetecknar social förmåga skiljer sig mellan respondenterna.

Syfte: Syftet med denna uppsats ligger i att undersöka hur svenska fastighetsmäklarföretag använder sig av sociala medier i sitt vardagliga arbete. Vi har undersökt hur komponenter så som kundfokus, marknadsföring samt försäljning återspeglas mot företagen i och med deras inträde i de sociala medierna.Metod: Vi har använt oss av en kvalitativ metod i arbetet och det grundar sig på en empirisk studie där vi bearbetat inhämtat material ifrån intervjuer. Vi har även haft en kumulativ inriktning i vårt arbete för att på så sätt få en mer unik aspekt på arbetet.Resultat & slutsats: Resultatet visar på att det finns en stor möjlighet för svenska fastighetsmäklarföretag att använda sig av sociala medier i ett syfte som ligger i att öka försäljningen. I dagsläget anser vi inte att medvetenheten hos svenska fastighetsmäklarföretag gällande sociala mediers betydelse är tillräckligt stor. Dessutom finns inte en insikt om att den förmodade framtida expansionen av sociala medier.

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..

The estate of Rämningstorp in the region of Västergötland in southern Sweden is administered by the holding trust company Skogssällskapet i Skövde. In 1999 measures were taken by Skogssällskapet to drain the stream Fredstorpsbäcken as a means to increase the forest productivity of the surrounding lands, which are situated on the estate of Rämningstorp. Almost immediately after the drainage, the streamwater turned turbid and a landowner downstream reported the issue to the county administrative board of the region. The aim of this thesis was firstly to analyse the suspended matter that appeared during summer/autumn and secondly to explain why it came to be. Initial hypotheses for the explanation to the greyish turbid water were that it was either 1) a chemical/biochemical precipitate, or 2) an bacterial/algal blooming.

The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group.

A product and design development of a household device which shall dry food waste has beencarried out in collaboration with Smedlund Miljösystem AB.This project has been implemented through several brainstorms and a questionnaire study.A great insight of how it is to work in a project in real work life has this project been givenme. This is a slightly less straight road to a conclusion than in the academic world that I amused to..