Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

This study was the first part of a larger project investigating a new surveillance method for Echinococcus multilocularis. In this study we examined livers from wild boar (Sus scrofa), looking for lesions caused by E. multilocularis. E. multilocularis is a small tapeworm which has an indirect life cycle.

A part of the midwife?s profession is to promote and support breastfeeding. The objective of this study was to describe the perception of the level of support and advice regarding breast-feeding given to women who have received postnatal care at maternity wards, and to present the opinions of the aforementioned women on how this support could be improved.Method: Women who have given birth at Uppsala University Hospital were routinely asked to fill in internet-based questionnaires regarding their views on the care that they have received. In this study, our data consists of the feedback from four questions in these questionnaires regarding breast-feeding. The answers to the closed questions were presented with descriptive statistics and the comments on two open questions have been analysed with content analysis.Results: Out of 622 women who were cared for at the hospital?s maternity ward after giving birth, 83% stated that they were very satisfied or satisfied with the information and support they received about breast-feeding, and 78% expressed the same views regarding the delivery ward.

For this essay, 12 liters of cremated bones from the Viking age grave mound RAÄ Berga 134:1 in Trotteslöv, Berga parish, Småland have been osteologically analysed.  The aim with this paper concerned questions as sex, age, number of individuals and animal species in the grave. Further questions that have been investigated are the relationship between the osteological sexdetermination and artifacts as well as which role animals played in burial rituals and as grave goods.The grave contained a middle-aged woman and a number of sacrificed animals: two horses, two dogs, three birds, a boar and a cat. The bones were fragile and very fragmented. One of the birds was determined as a bird of prey, and that together with findings of horses and dogs indicates hunting with bird of prey, an activity performed only by powerful and wealthy individuals.  The woman was buried in a mound of notable size, and with common grave goods for the time period: combs, beads, bronze and iron items. An unusual finding was textile which indicates high status. The number of sacrificed animal species also suggests that the grave belonged to a powerful individual. During the Viking age animals generally played an important role in grave rituals and as items to be used by their master in the next life.

During recent years the use of TMR (total mixed rations) has increased in Swedish lamb production. For many years TMR has been used for cattle and hence the information and knowledge is vast, while the knowledge concerning sheep and TMR is more limited. The aim of this thesis is to present an overview of the scientific knowledge on the subject, and also to compile practical experience from sheep farmers using TMR. The thesis begins with a literature review where different aspects relevant to the usage of TMR are dealt with. It is concluded that there are differences between sheep and cattle that must be taken into account.

Electrical stunning is the method that has been used in Sweden to stun broilers prior to slaughter. However, for reasons of animal welfare and meat quality, research has been made in the EU to develop new stunning methods. Gas stunning is now regarded as the best alternative. In this study literature has been reviewed with focus on different gas stunning systems and observations have been made at two different slaughterhouses regarding animal welfare before, during and directly after stunning. At one slaughter plant carbondioxide was used in a two-stage system where the birds were standing on a conveyer belt during the stunning procedure.

Feral animal populations are distributed over many parts of the world and are often seen as a problem. Since they are a threat against other species, destroy farmlands and can spread dis-eases, they are often referred to as pests. Artificial selection has contributed to loss of genetic diversity in our domesticated animals. Feral animal populations are affected by natural selec-tion, which allows them to adapt to the environment. Their ability to adapt is a reason to see them as pests but can also be seen as an asset.

The aim of this literature review was to discern which legislations and regulations related to animal welfare that comprises reindeer and their significance in reindeer husbandry. The Swedish Animal Welfare Act (1988:534) was enacted July 1, 1988 and its main purpose is to ensure a good animal health and environment. Animals that live in a good environment with good health is considered to have good welfare, which can be described as an individual's condition in relation to its surroundings. Reindeer herding is an extensive form without daily management. In reindeer husbandry there are eight specific seasons over the year and reindeer are handled as they migrates between pastures, get earmarks, are sorted for transport and slaughter.

Hepatitis E virus, HEV, is a frequent causative agent behind, especially waterborne, infections in developing countries such as India. However, during the last years the number of non-travel-associated infections in industrialised countries, for example US, Germany and Sweden, has increased. The symptoms vary from mild with nausea to icterus and it can even be lethal. There are four different genotypes of HEV and many studies consider HEV infection to be a zoonosis. Scientists have by using phylogenetic analyses found great genetic similarity between strains isolated from humans, pigs and food, such as pork and liver, especially among viruses belonging to genotype 3.

Dogs with behavioral problemsThis study was made to investigate if there was a problem in today?s society regarding dogs showing for example excessive aggression and/or anxiety. The main questions in this study was "is there a problem today" and "if there is a problem, what can we do to prevent it". To investigate these questions interviews were made with six different professions concerning the dog domain. The result of the study shows that three of the interviewed considered it to be a problem, one did not have an opinion on the matter and two choose not to call it a dog related problem because it mostly depends on the owner.

This rapport is based on a survey that was sent to 196 randomly selected forest owners, who during 2013 ordered a forest management plan from Norra Skogsägarna. The purpose was to examine how forest owners experienced advice given by an inspector based on their forest management plan..

AbstractAuthors: Mikael Gustafsson & Kristofer von WachenfeldtTitle: With help from people and cattle; to recover from mental illness in a rural environment [translated title]Supervisor: Kent-Inge PerseiusPurpose: The aim of this study was to examine feelings of recovery from mental illness in the perspective of individuals participating in Nymålen; a rural- situated facility focusing on recreation- and work- related interventions. The study took place outside of Oskarshamn, Sweden. The study focused on if, and in that case how, Nymålen contributes to recovery from mental illness. We were also interested in which factors affecting the recovery-process, as expressed by the participants themselves.Method: Eight individuals from Nymålen participated in individually performed semi- structured interviews. The collected data was then coded and categorized to enable further analysis by using Qualitative content analysis inspired by Graneheim & Lundman (2003).

Finansiell rådgivning har blivit en allt viktigare del av värdepappersmarknaden och samhället i stort. Nya lagar och riktlinjer har kommit till för att skydda konsumenten och öka kompetenskraven hos rådgivarna. Trots detta har Finansinspektionen hittat och belyst ett flertal risker som konsumenten kan utsättas för och årligen inkommer ett stort antal anmälningar till Allmänna reklamationsnämnden från konsumenter som är missnöjda med den rådgivning de fått. Om antalet anmälningar som inkommit till ARN under åren 2008-2011 ställs i perspektiv till antalet rådgivningsmöten som hålls per år utgör denna siffra ca 0,02 % av antalet möten. Det är därför intressant titta på hur stort problemet kring misslyckad finansiell rådgivning egentligen är samt att undersöka hur bankerna säkerställer kvalitén på rådgivningen.Syfte: Studiens syfte består i att kartlägga och analysera de fall som skett avseende misslyckad finansiell rådgivning gentemot privatpersoner, samt att granska och analysera hur bankerna säkerställer kvalitén på den finansiella rådgivning de erbjuder.Genomförande: Genomförandet av studiens datainsamling har skett genom en kombination av intervjuer, granskning av dokument, empirisk forskning samt finansiell teori och rådande lagstiftning.

Anthelmintic resistance is a major problem in sheep husbandry all over the world. One way toslow down the development of anthelmintic resistance is to keep part of the parasitepopulation in refugia (unexposed to drugs) which will maintain the genes for susceptibilitywithin the population. Climate, type of parasite and drenching regimes effect the size of therefugia. Dilution of resistant with susceptible parasites, targeted treatment and targetedselective treatment are all management strategies that employ refugia. Dilution is possible butcomplicated.

The purpose of this report is to create and develop a model that streamlines and helps the innovationprocess of an idea owner and also in the development of ideas.This model should be able to apply for workshops and in innovation advice or business devlopment. I used the qualitative method in my essay just to get a maximum clear data collection, where the seven respondents were included in the interviews. However, much of the information retrieved from the theory books and research/science articles, in order to answer the research/Sceince question in the best possible way.