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 forests in Sweden have, for a long time, been managed intensively. This has led to even-aged stands with few tree species and a lack of dead wood. Therefore, general conservation measures in connection with regeneration felling are important in order to promote biodiversity. Inventories carried out by the Swedish Forest Agency, however, show that about 25 % of the felled area does not reach the level of the Forestry Act, regarding general conservation measures. The aim of my study was to see whether exemptions from the six week notice of reporting regeneration fellings (the Forest Agency demands a report six weeks in advance of fellings), affect the results of the general conservation measures taken.

The purpose of this study is to examine young people?s opinions about libraries using social media for communicative and marketing purposes. There are three research questions: What do young people think about libraries using social media for communicative and marketing purposes? Do they want to interact with libraries in social media and, if so, in what way? Are their opinions and their will to interact influenced by what kind of relationship they have with libraries, their reading habits, and whether or not they use libraries? digital services? Prior research is divided into three themes: library development, marketing, and young people. The theoretical framework is made up of a combination of relationship marketing, using Evert Gummesson?s three catchwords relationships, networks, and interaction, and the engagement pyramid, as depicted by Brit Stakston.

Recent years there has been discussed how the critical situation in the housing market threatens the Stockholm region's growth. The thesis objective is to examine whether there is a scientific link between the lack of housing supply and growth. The thesis also intends to identify solutions for increased housing construction, for instance by examining the conditions for a greater regional perspective and influence on the region's housing supply. The thesis empirical study is based on Semi-structured interviews with representatives from the Government, municipalities and the housing industry.In Sweden, research on the relationship between housing shortages and growth has not been conducted to that extent it can be said to exist scientific evidence regarding the growth threat. However, in Britain and the U.S, empirical studies show that a lack of housing supply has hindered growth through negative impact on countries' gross domestic product.

My main purpose with this study is to investigate how the social worker relates to knowledge, power and profession. From this purpose has also the concept ?to be a social worker? emerged.The study is based on a qualitative study and consists of Semi-structured interviews with seven social workers from different fields of expertise.The result of the study shows that the knowledge is dependent of different fields of expertise. But in the contact with the client, regardless of field of expertise, the knowledge is gathered through a reflective pattern. Through theoretical attempts and earlier experience from social workers, this is brought to life in this unique meeting.

This study examines how temporary agency workers experience the working climate in client firms, i.e. how their psychological climate is affected. The study has a qualitative approach based on Semi-structured interviews with temporary agency workers. The purpose of the study is to contribute with knowledge about the triangular relationship between the temporary worker, the temporary employment agency and the client firm. Another purpose is to describe how the temporary workers experience the working climate and how this experience is influenced by a number of circumstances. The research question this study aims to answer is How do temporary agency workers experience the working climate in client organisations? And What factors influence this experience? The conclusion of this study shows that the volun- tariness of the psychological contract positively influence the psychological climate, and also whether the temporary workers? expectations correspond to those of the client firm or not.

Title: How do you get a pupil from Year 7-9 in secondary school to communicate in German?  Five high school teachers views on how to develop pupils oral communicative skill within the German language The aim of this essay is to explore Swedish secondary school teachers, from Year 7-9 in the German language, opinions regarding which work models and verbal strategies that are used and taught in order to foster the pupils oral communicative skill in the classroom. To achieve this aim, Semi-structured interviews with five teachers are used.The results show that the teachers find that they encourage the pupils to speak German through creating possibilities for them to practise their oral language skills. The teachers also emphasize that they believe that alternating assignments in groups or pairs, where the students get the chance to be creative, activates the pupils to speak German the most. They also express an awareness for the fact that open or information questions encourage the pupils to use their creativity and speak more German.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

From an anti-oppressive and a gender perspective, the aim of this paper is to examine whether three English teachers at a comprehensive school in Stockholm make gender conscious selections when selecting novels for their English literature lessons. Through quantitative research, Semi-structured interviews and e-mail interviews with these teachers I have attempted to find out if they include both male and female writers when selecting English novels for their students and also what factors affect their selections. I have analyzed the interviews and the quantitative research by using a qualitative and a quantitative content analysis. The theories that I have established my analysis upon are gender theories about the male norm in society, the feminist Simone de Beauvoir?s ideas about the woman as a second gender and the sociologist Raewyn Connell?s gender regimes.

In this study, emphasis was situated around pupils? expectations regarding body shape and physical proficiency among teachers within the subject of physical education. Additionally, possible outcomes of failure to uphold such demands were put in relation to aspects of legitimacy. To enable such study a qualitative study including Semi-structured interviews was conducted and carried through, involving six pupils in the third grade of upper secondary education. The pupils were mainly selected through a convenience sample with.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

Purpose: The Swedish correctional service is on the brink of its biggest expansion in history, due to political investments related to battling a rise in gang related criminality. The purpose of this thesis is to exam and understand the strategic competence supply work from an employer perspective and investigate the elements included in the Swedish correctional service competence supply form a regional perspective. The study specifically focus on what strategies the Swedish correctional service employ to attract, recruit, develop and retain workforce. Theory: The theoretical framework of the study includes among others, a model divided into three different phases (within, in and out) within competence supply, the demand-control-support model, push and pull factors, as well as the two-factor theory. Method: This study has a qualitative approach with semi structured interview as its specific method. A total of seven interviews were conducted with personnel within the swedish correctional service. Results: The main challenges are related to recruitment, staff retention, support of managers, and the fact that many correctional officers do not have time to complete their training before leaving. The latter is particularly significant are of concern.

The purpose of this study is to examine immigrants' experiences of social services' treatmentand their expectations of social services. In this study we have used the following questions:how immigrants have experienced the treatment of the social service, the way in whichimmigrants would like to be treated by social services as well as what kind of beliefs andexpectations immigrants have concerning the social services' duties and powers. We haveused a qualitative method in the study that consists of ten Semi-structured interviews. Thetheoretical concepts we have used are culture, ethnicity, cultural competence, professionalismand social psychology. The survey reveals a majority of negative experiences, such as afeeling of being ?tossed around?, suspicion and discrimination by the caseworkers due to theethnicity of the respondents.

 The aim of this study was to examine how social workers perceive and interpret the term ?barnets bästa? (?The best for the child?), within the framework of investigatory work and enforcement of Swedish law, which is carried out by the Social Services. We wanted to investigate if the interpretation of the term had any causal effects on the work carried out by social workers. Seven social workers from two municipalities participated in this study in which we used qualitative Semi-structured interviews based around two vignettes. We focused on age, experience, legislation, and external circumstances to gain insight into how these factors alter social workers? perception of the term ?barnets bästa?. Our theoretical approach was based on two theories on social constructivism.

Background In Nyanza in western Kenya are 30,5% of children estimated as malnourished. It is a family situation that nurses often come in contact with. Therefore it is of interest to know how nurses work with parents of malnourished children when they have a significant role in developing the family's knowledge and child health. Aim. The aim is to investigate how nurses experience that they are working with parents of malnourished children.