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 purpose of this study is to examine possible teaching effects in the subject home economics at a school. The study has included one question, which aims to identify if there are any differences in the knowledge between boys and girls in the subject.The theoretical survey is discussing the subject diet and health in school and is emphasising on the different parts that are included in the subject home economics. Further, a historical point of view is given on the development of the subject, and also on Swedish research concerning health and diet.A questionnaire with fixed and open answering options has been constructed and handed out to two different groups of students. One of the groups are students in year 7, who have not yet had education in the subject, the other group are students in year 8 who have had education in the subject. The results show that the effects of education are different between groups that have been educated in the subject and groups that haven?t had any education.

The aim of this master thesis is to measure library service quality in two groups of libraries, newly developed and well established, and to see if there are any differences in the users perception of the dimensions in LibQUAL+. The thesis also examines the different perception of quality for the user groups: undergraduate students, graduate students, and faculty. Another approach is to test the Swedish translation of LibQUAL+. Different theories on service quality are presented but the main theories are from the marketing perspective. The grounding and development of LibQUAL+ is described as well as the use of the instrument in different libraries.

As the staffing agency business is rapidly growing and suffering from accidents resulting in higher sick leave than in other businesses, it is of great interest to analyze which responsibilities prevail between the customer companies and the staffing agencies, when it comes to working environment for hired staff.The purpose of this essay is to clarify the distribution of responsibilities between customer companies and staffing agencies, regarding working environment. I would also like to analyze which consequences this distribution of responsibilities may lead to.To be able to answer these questions, I have chosen to use the legal dogmatic method together with the sociology of law method. I have studied legal sources, literature and also interviewed three persons who are active within the staffing agency business; one person from the Swedish Work Environment Authority, one person from the employers? side and one person from the employees? side.The conclusion of my survey is that the SAM-responsibility is divided equally between staffing agencies and customer companies, since the customer company who hires staff is equated with an employer. The employer must also ensure that there is an organized work adaptation and rehabilitation function within the company.

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

In what way has the ethnic housing segregation changed from the 1970´s until today and has the politics concerning these matters dealt with the ethnic segregation as a phenomenon that occur due to free choices of ethnic groups or as a stigmatization and marginalization of ethnic groups? To be able to find out what actual changes there are to be seen in the political measures regarding the ethnic housing segregation from the 70´s until today, I have made a discoursive investigation of some of the states official investigations from each of the decades. I chose to focus on a qualitative analysis and my theoretical framework consists of theories considering grouprights as well as structural and cultural explanations.I realize that the changes have been proportionately high retorically, but the actual changes have not been that obvious. I find a retorical development that has changed from the idea of the great impact of the immigrant in the ethnic segregation process, at the same time as huge differences between groups emerge, to establish a gap between us an them and a stigmatization of ethnic groups. The development somehow seems to have reconnected to the first stage.

Background: The theater market has matured ? supply now exceeds demand. Government funds are on a decrease, replaced by other means of financing. The city of Stockholm will be introducing a bonus system that will benefit independent theater groups that succeed to increase their revenue and attendance. Hence, the audience will play an even greater role, a tendency some free theater groups come to terms with by interacting with the audience to create value.Thesis statement: What factors lead to the long-term survival of the independent theater groups, allowing them to benefit from the imminent bonus system?Purpose: To analyze and evaluate the marketing strategies of the independent theater groups, in reference to their capability of long-term survival through value creation along with the audience, thereby increasing attendance and ticket revenue.Methodology: The study combines quantitative and qualitative approaches and methods.

This essay is a qualitative study about Swedish fire-fighters´ ideas of women and people from other ethnic backgrounds than Swedish. The problem in focus is why there are difficulties for those groups of people to be employed in the Swedish fire service. Can there be ideas of these groups which are not favourable for them? And if this is the case, can those ideas be explained by gender theory about construction of masculinity? The purpose is to investigate whether the absence of women and people from other ethnic backgrounds can be explained by the fire-fighters´ ideas of those groups. The study consisted of a one day observation and four one hour long interviews with fire-fighters from different positions within the Swedish fire service.

Title: Nätdejting för olika åldrar (Netdating for different ages)Author: Henri NekmouchePurpose: The purpose of this study is to investigate what influence the medium Internethas had on building up relationships between people who have dated online, and tocompare two different age groups.Method/Material: In this study the author has conducted personal interviews with sixpeople who all have experienced Internet dating, and had their first contact with agirlfriend/boyfriend online. The questions asked were designed to help answering thepurpose of the study.Main results: This study shows that in general there is a positive view of Internet datingamong both groups. They appreciate the opportunities it provides, as they get to knowthe other persons personality first. Even so, it should be noted that they still tend to be abit ashamed to talk about Internet dating, and some don?t want to be associated with it.The communication pattern tend to be pretty much the same among both groups.

Uppsatsen handlar om inhyrda lärares arbetssituation som befinner sig utanför organisationers gränser vilket leder till exkludering och bristfälliga arbetsvillkor. Inhyrd personal befinner sig i en trepartsrelation mellan sig själv, bemanningsföretag och kundföretag. Detta skulle kunna göra att den formella tillhörigheten och känslan av tillhörighet differentieras. Inget i studien tyder på att de inhyrda lärarna inte känner en tillhörighet till bemanningsföretaget som arbetsgivare och därmed kan vi inte dra slutsatsen att detta är problemet. Snarare är det kundföretaget och dess medarbetare som inte ser de inhyrda lärarna som inkluderade i organisationen vilket skapar exkludering.Dagens företag behöver vara flexibla och för att möta detta behov används inhyrd personal som en tillfällig resurs.

This essay focuses on tourists' information seeking. The main focus was to examine whether there is a connection between how the informants in different tourist styles the different tourist styles are presented by Eva Wolf as the tourist of recreation, action, culture, compromise, and individualism seek information to their forthcoming vacation. The result was reached through a qualitative method, where ten informants with various tourist roles were interviewed separately. The informants were chosen by personal contacts. In addition to these interviews, three representatives from the tourist industry were contacted and interviewed by e-mail.

The aim of this paper is to study how multiculturalism is expressed in the Swedish labour market policy. The method used for the investigation is a discourse analysis which study social and political processes in the society as created through language. The perspective of the discourse analysis is a social construction that considers that language is a social production created in a discursive way. It produces and reflects social process in the language.By using theories of national identity and multiculturalism we aim to investigate how multiculturalism is expressed in the labour market policy. With this method we aim to analyze the discourse of a political report made 2008 by the current government about integration strategies in Sweden.

The purpose of this study is to answer how teachers look at diversity in groups, with learning in focus. For this study I chose different high-schools in Sweden teaching Moving Pictures, in Swedish 'Rörlig bild'.These are the research questions: 1) What advantages and disadvantages do the teachers see with homogenity and heterogenity in their groups? 2) Which ascpects of teaching do the teachers bring up when talking about diversity?The method of this study has been a qualitative analysis and investigation in questionnarie form, with qualitative questions. Teachers were asked and data was examined with help of theories in diversity, group work, group dynamics, homogenity and heterogenity by authors like Toseland, Jones and Gellis (2004), Forslund Frykedal (2008) and Hammar Chiriac (2008).It is noticable that the teachers thought of differences in terms almost exclusively of school ability. The result is: - As a whole: homogenity means security, heterogenity means creativity.

The main aim of this thesis is to study how and in which way the library personnel works with reading groups and their view of reading groups. I also want to study which role the governing- and policy documents have in the library personnel?s work. The following questions were asked.Which similarities and differences between the different library personals outlooks and acting can be interpreted from the following aspects:? Promoting reading, book selections and the leader's role?? To talk about personal subjects and to create possibilities for personal growth and increased empathy?? To promote language development and reading comprehension?The methods used in the study are a combination of interviews and observations.

The purpose of this study was to compare the body posture among a group of women who recently have given birth (subjects) and a group of women who never have been pregnant (controls). The comparison was done between the two groups using the Comprehensive Body Examination (CBE) according to Bunkan. In the study participated 24 women, 12 who recently have given birth and 12 who never have been pregnant. The results showed that the body posture differed between the two groups. The subjects differed more from satisfactory jointpositions than the controls.