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 essay contains two stories that reflect the reality I face as an educator, as well as a reflective discussion about my self-perceived dilemma. The dilemma reflects a classroom situation where I as an educator have trouble dividing my focus, my focus is either put on entire the class or on the child with special needs. Through this self-perceived situation I have started to question how children with special needs find their place in the school today. I discuss how I can handle and look at the unique situation that occurs when meeting this child.Terms like integration, inclusion, segregation, social rights and the expression "a school for everyone" will be discussed in this text, as well as how we can connect these terms and expressions to the problems I find in the school system?s way of handling children with special needs.I also highlight my dilemma from different ethical perspective.

The aim of this thesis was to examine how newspaper journalism represented the celebrity Anna Anka. Which roles and qualities did the media ascribe Anna Anka and in what way did the media frame her as a woman.We examined texts and photographs from two Swedish newspapers, Aftonbladet and Dagens Nyheter, 16 texts were analysed. The method we used were discourse analysis with focus on relations, identities and representation.The result showed that Anna Anka was represented in an essentially equal way in both newspapers. The image of Anna Anka seems to be multifaceted. In the texts Anna Anka becomes a symbol for conflicts that emerge in discourses regarding gender, celebrity and Swedish values.

The aim of this study is to compare the modernist novels Astarte (1931) by the Swedish writer Karin Boye with Estación, Ida y vuelta (1930) by the Spanish author Rosa Chacel and the reception of these literary works in contemporary academic research. The theoretical ground of the study consists of feminist and critical theory, with traits of discourse analysis.Astarte and Estación were in large part forgotten and ignored by the Western Canon of literature during most of the 20th century, but have lately gained more attention as important modernist novels by researchers (from the feminist, poststructuralist or hermeneutic theoretical fields) who primarily examine the experimental forms figured by the texts in relation to the deconstruction and shattering of human homogenous ?essence?.The results found in the study show that the literary forms of both novels can be associated with a kind of illusion rapture, which relate to the modernist inclination to what Frederic Jameson calls artificial narrative; a form technique that points back at itself to emphasize its own characteristic of being a constructed and subjective illustration of reality. The contemporary interest in these artificial literary forms expressed by Astarte and Estación is therefore probably a consequence of the vibrant academic debates carried out during later decades concerning the conception of human gender and identity as construction and performance. .

There is an expression called ?grief of climate? that refers to feelings of powerlessness and heaviness related to the environmental problems of today. A feeling that every move we make has bad consequences for nature. This essay is an investigation of how art in general and jewellery art in particular can be a way of discussing and visualizing current environmental problems and the complex relationship between human and nature. I am discussing how artworks dealing with a dark and dystopian picture of the relation can be seen as the memento mori of our time.

This master?s thesis looks at discourses that use the pronoun ?hen?. The media debate in Sweden over this pronoun in 2012 started in connection with the publishing of a children?s picture book: Kivi och monsterhund, by Jesper Lundqvist and Bettina Jansson. The essay investigates how eight librarians, who take an interest in and work with gender issues, talk about the pronoun hen and about this picture book and other books that have characters which are not named as a sex/gender.The essay takes a discursive perspective on reality and on the construction of knowledge and carries out a discourse analysis of the librarians? talk in the qualitative interviews that were made for this study.

The aim of this study is to highlight drug experiences and the significance our interviewee?s ascribe to their drug experiences in conjunction to their everyday lives. In the concluding chapter of this study we have used the collective experiences of the participants to allow us to engage in a dialogue of why it is important to acknowledge the attributes and needs an individual attaches to his/her perspective drug in the field of social welfare in Sweden. Symbolic Interactionism as a theoretical approach is used as the framework for understanding responses of participants in this study. The word ?experience? is a comprehensive concept for the sensations that an individual feels.

This survey aims to investigate and analyze how six teachers on a high school in Stockholm reflect on pedagogical aspects of problem based learning( PBL). The survey focuses on ana-lyzing how the teachers relate to the benefits and problems of PBL and how they reflect on the students development. The survey was conducted on a high school and the method used for the study was interviews, each taking 30-45 minutes. The outcome of the survey indicates that the teachers sees problem based learning as an alternative to what they define as tradi-tional education regarding its epistemology. They indicate that PBL allows the students to define their own questions, to be carriers of knowledge and to evolve analytic skills in relation to the basegroup.

Objective: To see if nursing students believe that they have acquired the knowledge that the Higher Education Ordinance demand and if there is any difference between the theory learned at the University and the clinical reality in which students receive their practical training. Method: The method is quantitative and is divided into two parts, one in which the authors describe how the questionnaire was developed and how validity was strengthened. In the second part, the authors describe how the data analysis was made and how reliability of the result was strengthened. Result: The result shows that the students felt that they have achieved most of the objectives of learning demanded by the Higher Education Ordinance. But some objectives are perceived as not at all or only partly achieved.

The aim of this paper is to study whether the way directioners (One Direction fans) on Twitter express self-understandings denote fandom as a sacred experience. For this purpose, the data was analyzed in relation to Nicholas Jay Demerath III typology of the varieties of the sacred experience. The method used was discursive psychology. The data was analyzed by how the fans draw the line between ?us? and ?them?, when expressing their self-understandings and their position in relation to others. Five themes were identified: (1) positioning and demarcation for membership, (2) group identity, (3) conflict, (4) the norms for behavior, opinions and language and (5) the group?s role and function.

The aim of this thesis is to investigate how the majorities view on the minority can affect the minorities view on themselves.The study focuses on the research questions; what does the Roma identity look like? Is there a connecting between the week feeling of belonging to the majority ? Slovaks - that the Roma people feel and the widespread racism, stereotypes and scapegoat view towards Roma that the majority in the Slovak society have? Is the view Roma have on themselves effected by how other see them? Has the situation for the Roma gotten better since Slovakia entered the European Union?An empirical research study has been conducted in Slovakia during the period of April 2006 and interviews with Roma and NGO representatives where done.The Roma people's situation in Slovakia is bad and the discrimination towards them is widespread, both in the working life, healthcare, education system and housing. A lot has happened the last years, before Slovakia entered the EU the country adapted many new laws that strengthen the Roma people place in the society and gave them as a minority more support and rights.According to my findings it is found, and what most of the interview Roma expressed themselves, was that today they have a very low feeling of belonging and being a part of the Slovak society. They also expressed that they are very much affected by the poor view that the majority of Slovak have of them and in many cases they did not even want to try to be part of the society. The NGOs expressed that the situation for Roma in Slovakia is bad and even if it has been improved since the country entered the EU, the NGOs said that there are only a lot of new laws and in reality not much has changed..

The construction industry is often criticized to be an industry of narrowness and slow of change. The traditional construction process is considered to create gasps of inferior quality, delays and increase of disputes. Meanwhile, productivity is lower compared to other industries and the prices are increasing. In this debate, it has been assumed that the reported figures are monitoring a reflection of reality, but there might be an error in the statistics which suggests that the focus is at the wrong place. A study of the monitoring and the measurements of the results are to consider, instead of spending time and resources on issues and actions The Last Planner System is an executive planning tool which creates a predictable workflow and creating value throughout all the different stages.

The purpose of this Master?s thesis is to examine the relationship between fiction and resistance from a postcolonial and feminist perspective. More specifically, the study is an examination of this relationship in ten novels by the Nigerian writer Buchi Emecheta. The resistance is studied by examining the way it is depicted in the texts, as well as whether the texts can be seen as a form of opposition. Both the resistance and its context are studied.

The aim of this study was to describe home care personnel and their experiences in palliative care. The design was qualitative and data were collected through interviews. Five home care personnel were interviewed, all women, whom have experience of palliative home care.The material was then analysed with qualitative content analysis and eight main categories, derived from experiences of home care personnel, were identified: relationship, safety, quality of care, a better end-of-life, routine, information, knowledge and competence, and work environment. The result showed that all participants of this study identified themselves as family members of the patients whom they had cared for during a long period of time. Additionally, the participants were emotionally touched when the patient died.The majority experienced that the patients do receive good care in their homes.

Commissioned for this report is Ramboll, Bridge and Tunnel Unit in Stockholm. Theidea throughout the work has been to primarily help bridge designers compilingadvice and instructions on how fatigue verification for railway bridges in reinforcedconcrete shall be performed under the new rules, the Eurocodes.After the introduction of the Eurocodes in 2011 has major problems emerged amongdesigners around Sweden. In some areas, it differs in the calculation rules comparedwith rules from the Swedish Transport Administration and the National Board ofHousing, Building and Planning calculation. Fatigue verification is one area where thenew calculation rules are different from the past.A large part of the report has been to interpret and find the relevant information inthe Eurocodes concerning fatigue. When questions or doubts have surfaced, this hasbeen discussed with Elisabeth Helsing at the Swedish Transport Administration andbridge designers at Ramboll.The result is a report where the structure is organized in the way that the bridgedesigners can move from cover to cover and realize that fatigue verification in realityfollows the same order as the report's sections.