Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

Studien undersökte om, och hur, Google Kalender kan användas som hjälpmedel för vuxna individer med ADHD. Syftet var att öppna upp för en diskussion om medieteknik som hjälpmedel vid neuropsykiatriska funktionshinder. En sammanfattning av tillgänglig litteratur och forskning presenterade bakgrundsfakta kring ADHD, operativsystemet Android och Google Kalender. Via programvarutestning, i form av fri testning, testades och analyserades tjänsten Google Kalender utifrån de svårigheter individer med ADHD upplever. Resultaten visar att Google Kalender kan underlätta planering, tidsuppfattning, ihågkommande och framförhållning.

Den 1 januari år 2005 blev det obligatoriskt för EU-medlemmarnas börsnoterade bolag att redovisa enligt IASB:s redovisningsstandard IFRS. Införandet innebar genom IAS 36 att en årlig nedskrivningsprövning av goodwill ersatte årliga avskrivningar av goodwill. I praktiken har IAS 36 gett företagen möjlighet att tolka och därmed tillämpa IAS 36 på olika sätt; en neutral respektive subjektiv användning. Vid en neutral användning sker nedskrivningen av goodwill vid en faktisk värdeminskning av företagets goodwill, medan den subjektiva användningen utgår från företagsledningens egenintresse. Tidigare studier har visat att företagsledningen kommer att utnyttja sin handlingsfrihet om det finns agentbaserade motiv till det.Företagsledningens incitament att agera utifrån sitt egenintresse har förklarats genom agentteorin som beskriver hur separationen mellan företagsledningen och ägarna ger företagsledningen ett informationsövertag och därmed incitament att agera utifrån agentbaserade motiv.

The aim of this study was to examine sexual behavior, contraceptive use, self-rated health, lifestyle factors and the prevalence of HPV vaccination among last year high school students. The study was a quantitative cross-sectional study which was a substudy of the longitudinal study " Pornography, Youth and Health". Results showed that the majority of students had had sexual intercourse (75 %, n=524) and both performed (67 %, n=479) and received oralsex (70 %, n=498). Forty percent (n=282) of the students had had one night stand, a quarter (n=159) anal sex and 29 (n=202) percent sex with a friend. The contraceptive use increased from the first to the last intercourse while the use of condoms decreased.

Studiens syfte var att undersöka hur socialt arbete riktat till sexarbetare och som bedrevs i samarbete med sexarbetare utformades på organisationen Reproductive Health Uganda, och hur det upplevdes av dem som var involverade. Metoden var kvalitativa semi-strukturerade intervjuer med fem socialarbetare på Reproductive Health Uganda och med sex kvinnor som är eller har varit aktiva sexarbetare. Materialinsamlingen skedde i Kampala, Uganda, våren 2014. De teoretiska perspektiv och begrepp som användes för att analysera empirin var produktiv makt, erkännande och stigma. Vår slutsats var att det sociala arbetet riktat till sexarbetare som bedrevs på RHU tillsammans med Moonlight stars upplevdes som givande av samtliga informanter.

ABSTRACTBackground: People with colorectal cancer undergoing rectum amputation get a permanent colostomy, which affects the social life. It may be valuable for health care what these people experience living with colostomy in order to provide the greatest possible support. Objective: The aim of this study is to describe how people who received a colostomy experience their daily lives and the support they have received from the health services.Method: Qualitative interview study with six people, with a descriptive phenomenological approach.Results: The analysis of the interviews about how it's like to live with a colostomy resulted in three themes: 1) Living with a colostomy gives an uncertainty that affect the social life, 2) Physical and psychological impact of getting a colostomy and 3) Support for health care and relatives.Conclusion: Subjects had a positive attitude towards life, which contributed to that they could adjust to living with a colostomy and feel a meaningfulness of life. The study shows that all the interviewed people overall were satisfied with the information provided by the healthcare personnel. It was good with both oral and written information and very appreciated with repeated information. One aspect that could be improved was the information given aboute the closure of anus during surgery and the following complications.

Man spends most part of the day at work and is therefore influenced by it?s ambience. That?s why it?s important that the environment at work is health promoting and can function as a supportive environment. The purpose of this study was to describe job satisfaction among employees and to analyse a possible connection between job satisfaction and employees experiences of SOC.

ABSTRACTBackground: People with colorectal cancer undergoing rectum amputation get a permanent colostomy, which affects the social life. It may be valuable for health care what these people experience living with colostomy in order to provide the greatest possible support. Objective: The aim of this study is to describe how people who received a colostomy experience their daily lives and the support they have received from the health services.Method: Qualitative interview study with six people, with a descriptive phenomenological approach.Results: The analysis of the interviews about how it's like to live with a colostomy resulted in three themes: 1) Living with a colostomy gives an uncertainty that affect the social life, 2) Physical and psychological impact of getting a colostomy and 3) Support for health care and relatives.Conclusion: Subjects had a positive attitude towards life, which contributed to that they could adjust to living with a colostomy and feel a meaningfulness of life. The study shows that all the interviewed people overall were satisfied with the information provided by the healthcare personnel. It was good with both oral and written information and very appreciated with repeated information. One aspect that could be improved was the information given aboute the closure of anus during surgery and the following complications.

Varje år insjuknar cirka 300 barn i Sverige i någon form av cancer. Det innebär ett stort lidande för föräldrarna. Syftet med studien var att belysa föräldrars upplevelse när deras barn fått en cancersjukdom. Studien baserades på två självbiografiska böcker som föräldrar till barn med cancer skrivit. Innehållsanalysen som användes behandlar textmaterialet i fyra steg.

Due to stress, the workplace is a setting where actions of health promotion are of great importance in the perspective of public health. Stress is caused by heavy workload, low control of organizing their tasks and lack of support from colleagues and supervisors. This can lead to cardiovascular disease, depression and insomnia. Due to the health problems that this causes, it is important to examine how senior immigration offices perceive their psychosocial work environment.The aim of this thesis is to examine how the senior immigration offices at the Migration Board perceive their psychosocial work environment. The study is based on a qualitative approach with deductive content analysis and the data has therefore been collected through interviewing six people based on a semi-structured interview guide.The result has shown that the senior immigration offices are pleased with their work environment and that their workload is constantly changing.

The aim of this study has been to investigate whether people with siblings that have disability have been personally affected when making choices about their studies and careers based on their upbringing with their siblings. The method chosen was qualitative data and consists of six interviews with people who are familiar with the chosen problem area. In conclusion, our results do not show a link between choices of study in relation to the sibling's disabilities. However a link was found between career choices, many choose to work in the area of health and well-being. This link was also found in literature we have researched, people living with disabled siblings have chosen careers and jobs within health and well-being..

Bakgrund: Diabetes typ 2 är en sjukdom som ökar kraftigt i hela världen. Diabetessjukdomen innebär omfattande livsstilsförändringar för många människor. De viktigaste livsstilsförändringarna är att ändra kostvanorna och att motionera mera. Syfte: Syftet med denna studie var att belysa hur personer med diabetes typ 2 upplever sin sjukdom och de livsstilsförändringar som sjukdomen medför. Metod: En litteraturstudie baserad på tio vetenskapliga artiklar, vilka är analyserade genom inspiration av Burnards (1996) innehållsanalys.

Background: Women are recommended to breastfeed exclusively for six month; despite this the frequency of breastfeeding duration is decreasing in Sweden. Research indicates that there is an association between attitudes towards breastfeeding and perceived difficulties and initiation and duration of breastfeeding. The aim: to study women?s attitudes to breastfeeding and their perceived difficulties with breastfeeding expressed on parent oriented websites on the Internet. Method: Data consisting of users posts corresponding to the aim of the study were collected from two parent oriented websites on the Internet.

Aim and questions: The purpose of this paper is to clarify the responsibilities employers have for rehabilitation and to explore how it conforms to an employers' actual condi-tions. Furthermore, the intention is to increase knowledge of how employers interact with other partners in the rehabilitation process and what affects sick people to return to work. The following three questions form the basis of this paper: What are employers? responsibilities for rehabilitation under the law and how is it consistent with an employer's actual conditions? What is the role of employers in the rehabilitation co- operation with other actors? What factors influence sick people to return to work?Method: The paper has used a true scientific and a legal sociological method to examine how the regulated employer responsibility for rehabilitation relates to what is practical in re-ality. To achieve the purpose, four empirical interviews were conducted with Örebro Municipality, Insurance, occupational health Previa and a doctor, which all of them have an important role in the rehabilitation process.

Det har forskats en hel del om föräldrars delaktighet i omvårdnaden av sitt sjuka barn, men forskningen rörande föräldrarnas förväntningar på sjuksköterskan är inte lika omfattande. Syftet har varit att belysa föräldrars förväntningar på sjuksköterskan vid vård av inlagda barn 0-18 år. Studien har genomförts som en litteraturstudie där resultatet bygger på åtta (8) vårldsomfattande vetenskapliga forskningsrapporter. Som teoretisk referensram har Calgary modellen för familjecentrerad omvårdnad använts. I resultatet framträdde följande kategorier som var betydelsefulla förväntningar från föräldrarna: information, tillgänglighet, kontinuitet, stöd - förtroende samt samarbete - delaktighet.