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 background to this thesis is the debate of the last decades within exegetics, concerning the so called "New Perspective on Paul". Starting from this discussion, the thesis is aming to investigateand discuss the function of Abraham in Paul's argument in Romans 4. This is achieved by, to start with, a thoroughly examination and analysis of different translations of Romans 4:1. Secondly, by trying how the translation suggested by Richard B. Hays can be motivated using a narrative perspective of interpretation emphazising the context of covenant history of the text, and thirdly, by examin and discuss other interpretations of the text and compare their ability to bring intelligibility to the text.

AbstractThis essay is an investigation where I try to gain an increased knowledge of the three assistants? (in the mentally disability profession) opinion about their education and their first years in their profession. I have also tried to answer the questions whether the course mentally disability/functional gives the students a good start in their profession, if there are any flaws or if something is missing in the course or if they can think of any improvements to make the course better.This investigation is performed as a qualitative interview study where three women were interviewed about their education and their first years as assistants? (in the mentally disability profession). All the interviewed women have been working in the care activity for two or three years since they graduated.

The purpose with this essay is to study if the exhibition, Maria-Drömmen om kvinnan has a gender perspective and if it contributes to the history of art. The study shows what kind of women the exhibition illustrates and what kind of perspective it has. By telling about the black Madonna I also show that there is another representation of the middle age women in the Roman Catholic Church at this time that the exhibition not have included. The study is also going to illustrate the difference between a genderperspektiv in art and a women?s perspective.

Syftet med denna kvalitativa studie är att ta reda på hur transitionen mellan grundskolan och gymnasiet organiseras och utformas för elever i behov av särskilt stöd. Vi har valt att intervjua två rektorer på gymnasieskolor samt en rektor på en grundskola med årskurs 9 elever. Metoden är en kvalitativ forskningsintervju vars huvudsyfte är att fånga fenomenet transition ur skolledares perspektiv. Anledningen till fokus på skolledare är att det ytterst är skolledarna som är ansvariga för organisering och utformning av transitionsprocessen för elever i behov av särskilt stöd. Resultatet av vår studie visar att det till stor del är enskilda skolornas normer och traditioner som påverkar transitionernas kvalité för elever i behov av särskilt stöd. Organisering och utformning utgår dels från vilka resurser och kompetenser skolorna har och dels från vilket specialpedagogiskt perspektiv som dominerar verksamheten..

In Sweden there are currently two separate guidelines you may use whenperforming calculations on frameworks, BKR and the Eurocodes. Although at theend of 2010 you are not allowed to use BKR any longer and only the Eurocodeswill be viable. The aim of this thesis is to explain how the Eurocodes and EKS work and alsohow they compare to the current guideline BKR. Similarities and differencesbetween these guidelines are also discussed so that the reader will get a betterunderstanding of how the Eurocodes are applied. The areas discussed are asfollows:Principles and adviceSafety ClassesSymbols and IndexesLifespanLoads and partial coefficientThe thesis also deals with the impact that this transition into a new guideline willhave on corporations, guideline costs, education and computer software. As anexample a rough estimate on what costs this transition will create on a companywith 20 employees is also included. Calculations have been performed in order to investigate how the design valuesdiffer between the two guidelines, the Eurocodes and BKR.

The construction and use of buildings in the EU accounts for half of the EU?s extracted materials and energy consumptions, and a third of greenhouse gas emissions. In the past decade, the construction sector has responded to such concerns by focusing on post production energy efficiency. However, new findings indicate that upstream construction processes influence emissions significantly ? necessitating a shift in focus to include material choices and building processes.

In this essay I?m asking if the Scandinavian countries Sweden, Denmark and Norway use a third world perspective on gender equality in their development aid politics. A third world perspective on gender equality is a perspective that considers the special experiences and priorities of women in the third world. My point of view is that third world perspectives represent women in the third world better than western perspectives.To determine if the countries uses a third world perspective on gender equality or not I have examined the countries aid policies with a third world theory. The material that I have used is policy documents on gender equality from the three countries and my method is discourse analysis.My study shows that Sweden Denmark and Norway uses a third world perspective on gender equality to a certain extent.

The objective of this study is to examine the sustainability of recovering industrial wasteheat from several heat sources in a foundry constructed in a plant belonging to ITT Waterand Wastewater in Emmaboda, Sweden. A triple bottom line perspective will be appliedto achieve this objective. The triple bottom line approach takes into account ecologicaland social performance in addition to financial performance. The technology forrecovering the waste heat is a Borehole Thermal Energy Storage (BTES) which is aconstruction consisting of 140 vertical boreholes, 150 meters deep with an internal spaceof four meters.The calculated amount of energy for storage is approximately 3800 MWh annually. Ofthis amount 2500 MWh are expected to be utilized, while storage losses accounts for theremaining part.

This Mag. thesis discusses how a gender perspective could be implemented in themanagement of cultural heritage focusing on the built environments in Sweden.The thesis further argues for the need of a gender perspective on the conservationof cultural heritage.The two main approaches, additive through the perspective of the women?s part inhistory and integrated gender perspective, are thoroughly presented in the thesis.In the additive gender approach built objects that represent women?s experiencesand lives are added to a history that traditionally represents men and theirexperiences. The integrated gender perspective includes a gender in all activitiesas an instrument in a historic analysis. The gender perspective illustrates therelation between the sexes.

The downsizing of the Swedish armed forces during the late 20th century and early 21 th century has caused several thousand people to choose a different career. This undergraduate thesis investigates the self-observed employability and work-place competence of a number of Swedish armed forces officers who has made the transition to a civil career. The thesis seeks to answer questions about how the transition is comprehended, how military merits and competences are valued in civil work places and which differences in ability to use their competences the respondents experience. The study is made using qualitative interviews, which are analysed using a miexed method inspired by phenomenological method. The findings include that the essence of the respondents emplooyability is a shared work indentity as miltary officers and a common experienced problem in translating their merits.

Events are a growing channel for companies and organizations to reach out to their customers. The com-munication channel opens up to satisfy all human senses. Which are required for a message to go into the receiver and be memorized. The research gap we decided to contribute to we made a case study of an event that is not sport related and looking at both the transmitter perspective and receiver perspective. Thus, the purpose of our study is to increase the understanding of how the transmitter should be able to convey the purpose and goal of the event to the receiver.

The forest is characterized by many different values such as those related to forest productivity which are of a big importance for Swedish economy. History has proved that forest resources had helped the country in the transition from the agricultural to the industrial society. Today Swedish forest industry is among the strongest in Europe and significantly contributing to the Swedish export. The industry provides many direct and indirect job opportunities and is one of the biggest employers in the industry sector. It is also worth to notice that the forest can also generate an additional income for the owners, even if the forestry isn?t their primary income source.

The challenges facing low voltage grids are rising as an increasing number of domestic houses transition from fossil fueled heating to electricity based heating. Several environmental goals and visions have the same transition from fossil based power to electricity based power in mind for the transportation sector. One of the most important tools for this transformation is widely regarded to be the electric vehicle. With the demands of the electric vehicle pressuring the power grid, several questions arise regarding the growth of the electric vehicle market and what repercussions it may have on the grid. This paper focuses on a typical low voltage grid in southern Sweden and what effects a growing electric vehicle market may have on it. Through computer-assisted simulations based on several future scenarios regarding the EV market, this paper finds that few modifications and reinforcements are needed on this particular grid within the next 10 to 15 years.

When Deng Xiaoping introduced his reform program, he began China's transition from a plan economy to a socialist market economy. Liberal theorists often argue that there is an automatic link between ?free market? and ?democracy?, however this link is not evident in China. This contradiction constitutes the problem area of this thesis.With a theoretical framework containing ?totalitarism? and ?Tang Tsous culturalist approach? I have analysed the leadership of CCP (China's Communist Party) and its strategies to maintain the Chinese political system.