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 objective for this Master?s thesis is to study literary programs for infants at six Swedish public libraries, their relevance and importance for infants and how the infant?s perspective in the program design and implementation is taken into consideration. The questions I pose are: In which way do the programs take the infants need for development and their literary prerequisites into consideration? Which functions can the programs have for infants? I have used a qualitative method, based on deep interviews with six library staff, working with literary programs. A model was developed based upon Daniel Stern?s theories of the interpersonal world of the infant together with Joseph Appleyard?s reading development theory.

This paper is the result of a case study conducted at Uppåkra Mekaniska AB during the spring of 2006. The task that was presented by Uppåkra was to develop a basis for a decision for the planning activities at the company, so that in the future they can create lot-sizes which are based upon a total cost perspective. Total cost in regards to lot-sizing is defined as the sum of the administrative reordering costs and warehousing cost per stock keeping unit.To collect data a series of interviews and observations were conducted. This data was then used during the lot-sizing simulation and analysis. The 15 units that the simulation was conducted on were grouped into three item classes depending how many different machine setups they required during the production process.

The objective of this thesis is to make a training material for KSU, which shows how radiation affects the different electronic components in a radiological environment.All electronic systems in the presence of high ionizing radiation can experience difficulties and be destroyed.This influence may compromise the control system and thus the safety of a nuclear reactor plant.To achieve this objective requires a description of electronic components and sensors, to better understand its function.This thesis will also show the possible solutions available that the author found interesting.Organizations such as NASA, CERN and ESA have worked to develop electronic components immune to radiation. Those organizations have also developed a test protocol that guarantees to a certain extent the security of electronic components in a radiological environment.Since we know how the material reacts with the radiation, it could develop a material that can be resistant to radiation or like CMOS technology has proposed, to reduce the component to avoid the storage of charge in the oxide.Another solution can be the GRAPHENE. Its features will revolutionize the electronics and provide answer to the radiation problems, Graphene will replace Silicium and the electronic components will only have a few nanometers dimensions so the oxide area also reduces, and in this way avoid the known problem of storage of charge..

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

Along with the development of technology, the cross-border trade is increasing and therefore there is a need for greater consumer protection. A good consumer protection creates a feeling of safety for the consumer and that by itself may help to increase cross-border trade. This is one of the reasons for why the EU has established regulatory framework for electronic commerce, for example the Directive2000/31/EC. The direc-tive strives to create a similar law for electronic commerce within the European Union. This paper?s main purpose is to ensure that the directive is implemented properly in Swedish law, and if there are other possible ways to achieve the objective, other than the ones that the Swedish legislator has chosen.

Syftet med detta examensarbete var att skapa en lägesbild över säkerhetsklimatet inom Norrbottens läns landsting och ge information om vilka eventuella insatser som skulle behöva genomföras för att skapa ett gott säkerhetsklimat. De frågeställningar som skulle besvaras i anknytning till syftet var: Hur är det allmänna säkerhetsklimatet inom Norrbottens läns landsting? Hur uppfattar de anställda att ledningen förhåller sig till säkerhet inom Norrbottens läns landsting? Hur uppfattar de anställda att den arbetsgrupp de tillhör förhåller sig till säkerhet inom Norrbottens läns landsting? Är det någon skillnad gällande uppfattningen av säkerhetsarbetet inom Norrbottens läns landsting mellan chefer och medarbetare? Studien innefattade en enkätundersökning med 127 anställda och enkätinstrumentet som användes var Nordic Safety Climate Questionnaire (NOSACQ-50). Resultaten indikerar att säkerhetsklimatnivån var relativt hög inom Norrbottens läns landsting. Säkerheten prioriterades av chefer likväl som av medarbetare.

An organisation in Skåne, Miljösamverkan Skåne, presented a project in 2011 concerning food labeling. All municipalities in Skåne, audited certain products in several stores, in order to determine if they were labeled correctly according to law. Stores who produced their own food where also audited. As Swedes generally have an interest in buying and cooking food from different countries, the demand is increasing, which makes stores provide the customers with a large range of different products to accommodate the demand. This essay will discuss the results of the project and how incorrect food labeling can affect human health.

Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.

The aim of the study is to examine factors influencing students? feelings of pleasure or pain associated with school mathematics. Own experience of students? frustration about mathematics and concern about students not reaching desired goals is the driving force in this study. It contributes with knowledge from the students' perspective.

Foot rot is a severe claw disease which occurs among sheep and goats in most parts of the world, with outbreaks in hot and humid weather. It is a contagious bacterial infection caused by Dichelobacter nodosus in association with Fusobacterium necrophorum. Foot rot has a negative impact on both animal welfare and economy.This thesis presents how Australia, Nepal, Norway, Switzerland, Great Britain, Sweden and Uruguay handle foot rot. In the selection of countries the focus was on countries that have control- or eradication programs against foot rot. There are differences in the climate, animal husbandry practices, animal welfare and economic resources in the countries that are presented.

The economic crisis has affected the airline industry as much as it has affected all other industries in the world. The small airlines and maintenance organisations must find new opportunities and options in order to survive the harsh crisis. Priority Aero Maintenance is now an approved maintenance organisation performing maintenance on aircrafts, engines and components. The company sees economic gains in the future by becoming an approved organisation that follows the European Aviation Safety Agency guidelines (EASA) and meets the requirements outlined in the rules of Part-M.In order for the company to become an approved organization, responsible for continuing airworthiness of aircraft, a handbook should be presented to the local authority. This handbook describes the company?s responsibility for the continuing airworthiness in order for the authorities to get an insight into the company and its work.This thesis resulted in a draft of CAME (Continuing Airworthiness Management Exposition) and this draft has been approved by Priority Aero Maintenance.The CAME will in the future be used by the company as a basis for developing a more detailed manual to be presented to and approved by the Swedish Aviation Authority (Transportstyrelsen)..

This essay is about the Workers Communist Party. My method for the analyzing part in this essay is qualitative methods such as text and idea analysis. I have chosen the words of Claudin to describe which ideological standpoints Workers Communist Party have. First I write about the background to why Workers Communist Party was formed in 1977. The background is the big split of extreme left wingers from the left party, which formed several organisations such as The Communist Marxist-Leninist Revolutionary Party and The Communist Organization for Marxist-Leninists.

Background: For an individual a surgery may involve strains and risks. Many patients experience a loss of its own identity and often an inability to control the situation while going through a surgical operation. Fear of pain or to not wake up from the anesthetic or that the surgery will fail are worrying factors that some people experiences. Purpose: The purpose was to describe patients? perceptions of preoperative information in connection to elective surgeries.

The pressure is getting tougher on Accident and Emergency departments. Therefore it is crucial to study how the patient?s perceive their visit to the Emergency department. Knowledge about this enables improvement of routines, patient participation and patient safety. The purpose of the study was to investigate patient?s experiences of their visit at the Emergency department.A descriptive design was used.