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.

Bachelor essay in political science by Linus Johansson, fall of 2006?Aid and corruption: How do aid donors handle the corrupt regimes??.Supervisor: Jan Olsson.The purpose of this essay is to describe the aid relation between donors and corruptgovernments, to find out whether donors reckon on the problems with implementation of aidto corrupt governments when they decree their aid policy. There are a lot of different ways toimplement the economic aid that are being used by the donors today, and this essay will try toexemplify the different methods of implementing the economic aid. To elucidate the relationbetween donors and corrupt regimes, the essay analyzes three themes: the first two questionsare about the policies used by the donors, and the third question are used to shed light on theactual implementation of aid to corrupt governments. The three themes are: i) Different aidpolicies used by the donors ii) Do donors use particular policies against corrupt regimes? iii)Do corrupt regimes receive less foreign aid? This study stresses the fact that donors do notact like a group unit in the matter of development assistance policy, instead they act inseveral separate groups, this may complicate the endeavour of making economic aid effective.The conclusion of the essay is that corrupt governments are treated the same way that lesscorruptedgovernment are, nothing today indicates that donors would give less economic aidto the corrupt regimes.

Kundrelationer är ett hett diskuterat ämne i dagens kraftigt konkurrens-utsatta företagsklimat. Starka kundrelationer är viktigt för att stärka företagets lönsamhet. För att skapa starka relationer krävs att företagets resurser används rätt. Kundportföljanalys (KPA) är en modell som används för att segmentera ett företags kunder i olika kundgrupper för att på så vis skapa underlag som tillåter företaget att utveckla strategier för varje kundgrupp. Det tillåter företaget att fördela sina begränsade resurser på ett så effektivt sätt som möjligt i syfte att stärka företagets kundrelationer.

Problems:How would a decision model that takes into account more aspects and dimensions than just the financial aspect look for smaller service compa-nies? What aspects are important to consider in such a decision model?Purpose:The purpose of this master thesis is to develop a decision model based on previous research, to improve decision making in smaller service com-panies ? by considering perspectives that traditional investment calcula-tions ignore.Method:The study was qualitative and was based on both primary and secondary data. As data collection method for the development of the model we used literature search on previous research. The study?s primary data consisted of responses from five smaller service companies.

The gas turbines in the Swedish secondary reserve are reaching the end of their technical lifetime, hence alternative solutions need to be considered. One of the solutions thought to have the greatest potential is the use of so called consumptionreduction. By entering contracts with large consumers, agreements are made to reduce consumption in the event of major disturbances in the power system and thus being used as a secondary reserve. This thesis investigates the feasibility of consumption reduction as part of the secondary reserve. This has been achieved by developing a requirement specification for the disturbance reserve and by studying the technical and economic potential for consumption reduction among a range of consumers.The technical potential for consumption reduction that fulfils the requirements for participating in the secondary reserve are on average 750 MW in SE 3 and 98 MW in SE 4.

SummaryPatients with burn injuries involving more than 20 percent of the total body surface area lose a lot of fluid and are in the risk of developing a severe hypovolemia. Fluid resuscitation is a corner stone in burn care and is important for preventingfurthercomplications. The most common resuscitation formula is the Parkland Formula. Hourly urine output is a measure used to evaluate if the fluid given is sufficient enough to maintain a sustainable tissue perfusion. Inhalation injury, abuse of alcohol and drugs are some of the factors that may increase the amountoffluid needed.

The term euthanasia is derived from the Greek terms eu meaning good and thanatos meaning death, "good death". The penetrating captive bolt is an effective method of euthanasia, when use of drugs is inappropriate. The horse becomes immediately unconscious and falls to the ground. First after the blood is emptied from the body the horse is dead. The use of injectable euthanasia agents is a rapid and reliable method of performing euthanasia. The aim is to stop the flow of oxygenated blood to vital organs and tissues. The muscle relaxants may be used either in combination wih or following an anaesthetic dose of barbiturate, their use use as a sole agent is totally inhumane.

Today, we use BKR and BBK 04 when designing concrete structures inSweden, which will, in the near future, be replaced by Eurocode 2. When you are designing buildings, you will use Eurocode 2 Part 1-1 and with this new standard, some new rules and general rules will be necessary to adopt. To examine how BKR and BBK 04 tells apart from Eurocode 2 when designing concrete structures, one beam and one column with often common dimensions, is studied. The beam is designed with consideration of (considerate to) durability at bending moments, shear forces and control of cracking. The column is designed with consideration of durability at eccentric axial load and bending moments in cross section on account of (due to) geometric imperfections. BBK 04 has gone one step closer to Eurocode 2 than earlier editions and the things that are different, when calculating reinforcement, is how they use the partial factors.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

The overall aim with this essay was to study how counsellors at upper secondary school work with mental illness among youths and compare this with what research and theories advocate. This because there has been a rise in the number of people, especially in the age-group 16-24 years, suffering from different degrees of mental illnesses. The school can in some aspect contribute to cause mental illness but it also consists of good opportunities to offer counselling and work to prevent mental illness among the students. This study consists of five qualitative interviews and two short telephone interviews with school counsellors. During the interviews they expressed their thoughts concerning factors that causes mental illness among youths and gave an account of how they work with prevention, counselling and collaboration.

Syftet med litteraturstudien var att beskriva hur patienter som vårdats på IVA upplever sin livskvalitet efter att ha kommit hem. Vidare var syftet att bedöma och beskriva kvaliteten på de ingående artiklarna utifrån den metodologiska aspekten urval och bortfall. Litteraturstudien hade en deskriptiv design med kvalitativ ansats. Till litteraturstudien analyserades 14 kvalitativa artiklar som hittades genom sökning i Pubmed, Cinahl och PsycINFO samt manuell sökning. Upplevelsen av livskvalitet relaterades till tre huvudkategorier.

The concept competence is considered to be difficult to define. Therefore, it may be problematic to define competence in business and to evaluate the level of skills of employees (Thomsen, 2010). In this study the aim has been to identify key competencies for employees working as purchasers for Skanska Nordic Procurement Unit (NPU). These key competencies will afterwards help Skanska NPU to evaluate purchasers? level of competence.The theoretical framework of the study consists of three different parts.

This report is a hermeneutic analytical study of a practical pedagogical situation. For three occasions I observed my own practice as a dance teacher and how a moment, choreographic approach in the governing documents for upper secondary school GY11 was executed in a group of dance students. The part is formulated in the course objectives for the courses on the arts program under the topic Dansgestaltning with focus on choreographic approach. The study is based on a socio-cultural thinking but also takes into account the prevailing gender theories and focuses on how the process of formulation level, through the transformation level is portrayed in the realization level of the dance regarding choreographic approach. The study illustrates educational research from both a dance perspective and a school development perspective.

SammanfattningBakgrund: Idag närvarar pappor vid det akuta omhändertagandet av sitt barn och har en viktig roll i det nyfödda barnets vård. Närhet mellan föräldrar och barn är avgörande för välbefinnande, anknytning och bindning. Syfte: Syftet med undersökningen var att beskriva vad pappor upplever vid akut omhändertagande av sitt nyfödda barn. Metod: Tio pappor till nyfödda barn, där barnen i direkt anslutning till födseln krävt akut omhändertagande och inläggning på neonatalavdelning, har intervjuats. Intervjuerna har bearbetats med hjälp av kvalitativ innehållsanalys.

In recent years the development of mobile devices has made great progress and today they account for a large proportion of the internet usage. This trend poses new demands on web developers as more companies and product owners want to customize their services and products for this new market. In this study we examine the pros and cons of the strategies desktop-first and mobile-first in the development of adaptive interfaces for the web. The study aims to create guidelines for situations in which each strategy fits well. The purpose of the study is to create an understanding of how these strategies can help developers and product owners to develop adaptive interfaces based on different goals and objectives.