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.

När man kombinerar ett objektorienterat programmeringsspråk och en relationsdatabas uppstår en del problem för utvecklare eftersom objektorienterade programmeringsspråk och relationsdatabaser har olika fokus, objektorienterade programmeringsspråk fokuserar på att avbilda verkliga objekt och relationsdatabaser fokuserar på data. De problem som uppstår kallas med ett samlingsnamn för object-relational mismatch. Det finns flertalet ramverk för att hantera dessa problem. Ett av dem är Entity Framework.Syftet med detta projekt var att utvärdera hur utvecklare tycker att Entity Framework fungerar för att lösa problematiken runt object-relational mismatch, hur det är för utvecklare att lära sig använda Entity Framework samt hur tillgången på inlärningsmaterial är.Under vår studie har vi lärt oss använda Entity Framework samtidigt som vi gjort en studie av tillgången på inlärningsmaterial. Vi har också byggt om en applikation så att den använder Entity Framework.

Denna rapport presenterar en undersökning av sex olika objekt-relationsmappningsramverk, nämligen Entity Framework, LINQ to SQL, NHibernate, Castle ActiveRecord, MyGeneration Doodads och Subsonic. Undersökningen redogör för styrkor och svagheter hos de olika ramverken samt diskuterar när respektive ramverk är lämpligt att använda.De ramverk som bedömdes vara mest intressanta var NHibernate och Entity Framework, då de erbjuder flexibel mappning mellan domänmodellen och det underliggande databasschemat samt god tillgång till dokumentation och litteratur.Undersökningen användes som grund för att besluta vilket av de aktuella ramverken som skulle användas vid en omskrivning av en existerande applikation för IT-konsultföretaget Sogeti. Det ramverk som ansågs mest lämpligt för applikationen var NHibernate..

?Entity continuity? refers to recurrent transcendent experiences related to certain places (?hauntings?). The experiences are often interpreted to be due to discarnate spirits or folklore entities. Although the entity continuity experience can be regarded as religious experience, they have yet to be fully explored in science of religion.The purpose of this paper was to describe entity continuity experiences and map out the scientific discussion in order to provide a psychology of religion that provides an understanding of the phenomena. For this purpose a literature study of theories of jungian psychology, parapsychology, and described experiences was undertaken.

The aim of this thesis is to analyse the possibility to identify the FRBR entity expression from existing catalogue records performed within the context of Swedish cataloguing rules. The empirical study uses a sample of records from the catalogue within the library at the University College of Borås. To begin with, the thesis reports some of the earlier discussion about the FRBR model. That gives an understanding of which problems the model has and justifies the study?s delimitation towards expression.

Denna rapport redogör för implementationen av ett bokningssystem med integrering av Google Calendar API. Uppdraget var främst till för att utvärdera potentialen av ett bokningssystem där Google Calendar användes som scheman för personalen. Projektet skulle även kunna användas som ett grundsystem för att skräddarsy bokningssystem för olika företagsmodeller.Det slutgiltiga systemet blev en hemsida för tidsbokning, ett Web-API för kommunikation med hemsidan, integration av Google Calendar API för att hämta och lägga till tidsbokningar på personalens scheman samt lagring av data i en databas..

The term socken ? comparable to the English term parish ? refers to a historical geographical entity found in rural areas of Scandinavia. This entity presents a multi-layered understanding of the local rural area and is in this essay conceptualized as a place. The concept of place is central to geographic work but it is also a contested term ? discourses within the field of geography present different perspectives on place as a geographical concept and our understanding of it.The history of parishes goes centuries back.

This is a qualitative social psychology study, which aims to describe how mothers with 1-2 year old children develop their identities, seen from Symbolic Interactionistic perspective. Five young mothers have been interviewed, through qualitative interviews and self reports. Through this data I have attempted to establish how these women develop their identities when they have been mothers for 1 or 2 years. The conclusions I have drawn is that the identities change radically with becoming a mother and all respondents take different decisions outfrom their identities as mother. There seems to exist a need of more knowledge about how to bring the identity of a woman and a mother together and create a new entity.

Denna uppsats mäter och jämför prestanda mellan en objektorienterad databas och en relationsdatabas. Uppsatsen bygger på en utredande karaktär utifrån vår hypotes och vårt intresse att testa den.Hypotesen bygger på problematiken omkring mängden kod utvecklaren måste skriva för att kunna koppla ihop applikation med databas. En större mängd skriven kod som utvecklaren måste skriva borde göra att prestanda och svarstider blir långsammare. Därför ville vi undersöka om verktyg som medför en mindre mängd skriven kod kan förbättra prestandan och ge snabbare svarstider.Vi valde att testa vår hypotes mellan ADO. NET relationsdatabas och ADO.

This essay set out to propose a problematic interpretation of the socio-cultural perspective on learning. Its purpose is to show how the socio-cultural perspective on learning defines the concept of knowledge in an incomplete way. The aim becomes then that of giving a more comprehensive description of this concept, and, to this end, to construct a new, broader pedagogic discourse. The investigation starts with a deconstructive analysis of Roger Säljö?s socio-cultural text in order to point out the incompleteness of the concept of knowledge.

The following essay examines the conditions of whether a child perspective is recognised in the second authority of the new Swedish asylum process, the Migration Court of Law and inquire into the viewpoint of these decision makers as to what a child perspective in this context represents.The method used was a qualitative study that contained interviews with eight respondents, divided into four judges and four jurors. The material gained from the respondents was then analysed by using theories regarding a child perspective and theories that deal with interpretation of a text, ethics and court sociology.A few conditions of whether a child perspective is recognised has been revealed and we also found that the child perspective in theory is a wide perspective, that includes many aspects of how a child is recognised. In practice, however, the child perspective can be divided into two separate perspectives where one of them involves an adults view of a child?s perspective, and the other involves the perspective of a child, the child?s own view of its existence and perceived reality..

Innan år 2005 kunde svenska börsnoterade koncerner välja mellan att tillämpa internationella regler eller nationella regler för sin koncernredovisning. Efter år 2005 är däremot svenska börsnoterade företag ?tvingade? att använda internationella regler för upprättandet av finansi-ella rapporter. Studien syftar till att teoretiskt redogöra för de olika sätt som minoritetsintres-set redovisas på i svenska börsnoterade koncerners finansiella rapporter, innan respektive efter övergången till IFRS. Argument för olika tillvägagångssätt att redovisa minoritetsintres-set på har kartlagts, vägts och förklarats med avseende på vilket förhållande dessa argument har till varandra.Inom koncernredovisningen finns två olika perspektiv som kan tillämpas vid upprättandet av en koncerns konsoliderade rapporter, vilka är moderföretagsperspektivet och enhetsperspektivet.

Risk management is a key competency that is constantly being researched how it can be improved within project management. The risk management process consists of four major steps: identify risks, assess the risks? significance on the project, evaluate and address the key risks and follow up.The majority of companies seem to neglect certain identified risks, and decide not to mitigate if the risk does not cause adverse effects to the business. To counteract undesirable consequences and help organisations to become more effective at managing risks an initial work has been conducted for a risk repository.The project develops a proposal on the design of a risk repository which aim to effectively support a database implementation. The study includes literature studies which resulted in a relational model for database implementation.

Risk management is a key competency that is constantly being researched how it can be improved within project management. The risk management process consists of four major steps: identify risks, assess the risks? significance on the project, evaluate and address the key risks and follow up.The majority of companies seem to neglect certain identified risks, and decide not to mitigate if the risk does not cause adverse effects to the business. To counteract undesirable consequences and help organisations to become more effective at managing risks an initial work has been conducted for a risk repository.The project develops a proposal on the design of a risk repository which aim to effectively support a database implementation. The study includes literature studies which resulted in a relational model for database implementation.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.