Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

AbstractTitle: Where does the news that you read in your localpaper come from? (Vilket ursprung har nyheten som du läser i din lokaltidning?)Number of pages: 45 (57 including enclosures)Author: Elin RantakokkoTutor: Göran SvenssonCourse: Media and Communication Studies 30 hpPeriod: Fall of 2007 University: Division of Media and Communication, Department of Information Science, Uppsala University Purpose/Aim: This paper has the aim to make a systematic survey of the information source and channels that local newspapers use. How much space they get in the paper and how the newspaper works with these sources and channels. The front pages of the newspaper are going to be compared with the insides of the newspaper. The reports roles in the making of news are also examined.Material/method: To be able to answer my questions I?m going to use three different methods.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Background: In newspaper articles, we can nowadays read headlines as"Stop the robbing!"and"They pay extra tax through rent". A column in Göteborgsposten describes enormous amounts of money, pouring between municipal companies. Numerous of local newspapers have started to pay attention to their municipal companies and the transfer of profits from municipal housing enterprises and electric power companies. What are upsetting these journalists then? Both Hyresgästföreningen (The Swedish tenants? association) and Boverket (The Swedish National Housing Board) indicate that the fiscal purpose of transactions within the group no longer is primary for municipalities.

ABSTRACT This essay is about traffic analysis of Web servers. The purpose is to investigate if companies analyse the traffic on the Web server and if they use this information to create more than simple statistic reports. The questions that we will answer are the following: ? How common is traffic analysis on the Web server among companies? ? Is the Web administrator limited in analysing the Web traffic, if the company has the website on a Web hotel? ? Does the company uses the results they get from analysing the traffic on the Web server for updates and changes on the Web page? To answer these questions we made a questionnaire investigation by telephone interviewing the companies? webmasters. The extent of the investigation was 20 companies in Blekinge.

The possibility for plants to utilize phosphorus in soil is a prerequisite for conducting agricultural production, both small scale and professional. Spreading of phosphorus fertilizers and manure is therefore seen as a necessity in today's agriculture in order to achieve high yield. Manure management, livestock farming and manure storage could contribute to the eutrophication of lakes and rivers. For instance, when the ground becomes saturated, phosphorus leakage could be seen in surface runoff or in point sources resulting from inadequate manure storage management.In the municipality of Växjö there is still many bodies of water that do not reach the Swedish environmental water quality standard of "good ecological status". This thesis has therefore analyzed the manure management and storage on agricultural farms which may have contributed to eutrophication in the municipality.The method for this thesis was a literature study, a questionnaire survey with 820 receivers and a summary of issued inspection reports from 2013.The results highlight the ways in which agriculture may have contributed to the eutrophication of lakes and streams in the municipality of Växjö.

Abstract Essay in political science, C-level, by Jenny Senemgen, spring semester 2008. Tutor: Michele Micheletti. ?Hennes & Mauritz ? a case study of their CSR work and collaborations with NGOs.?The purpose of this essay is to examine if and how the transnational corporation Hennes & Mauritz (H&M) collaborates with NGOs in it?s work with human rights for workers and increased corporate social responsibility. I have looked at H&Ms CSR report from 2006, the Swedish network Clean Clothes Campaigns report about Swedish corporations in the textile industry and if their CSR work during the past ten years have given any results and I have also done two interviews with two NGOs.The examination is thereby a case study where I?m examining H&Ms CSR work and its collaborations with NGOs and the NGO?s opinions about H&Ms CSR work.My delimitation lies in the fact that I only have examined one corporation and what two NGOs thinks about the corporation.

ABSTRACT This essay is about traffic analysis of Web servers. The purpose is to investigate if companies analyse the traffic on the Web server and if they use this information to create more than simple statistic reports. The questions that we will answer are the following: ? How common is traffic analysis on the Web server among companies? ? Is the Web administrator limited in analysing the Web traffic, if the company has the website on a Web hotel? ? Does the company uses the results they get from analysing the traffic on the Web server for updates and changes on the Web page? To answer these questions we made a questionnaire investigation by telephone interviewing the companies? webmasters. The extent of the investigation was 20 companies in Blekinge. The information we gathered from the investigation showed that it is becoming more common that companies analyse the traffic on the Web page and that they uses the information to more than statistic reports, for example updates and changes of the Web page.

The aim of this study was to examine the experience, knowledge and attitude to mandatory reports of mistreatments amongst first line managers and assistance nurses in municipal elderly care. The following questions were at the center of the analysis: how do the different professional groups view having to report their own organization? How can various factors affect the mandatory reporting of mistreatments? What knowledge do the different professional groups have of mistreatments and mandatory reporting? A qualitative research method was used to examine these questions in the form of semi structured interviews and a small document study. The interviews were carried out with assistance nurses and first line manages in elder care, we interviewed four respondents from both professional groups. The interviews were then transcribed and coded with help of a content analysis.

Recent corporate challenges require effective communication in order to secure a company?s reputation. Companies as a result, need to be committed to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their strategies. Companies also need to communicate social, environmental and economic consequences of their activities along with their CSR commitments to their internal and external stakeholders in order to make a better corporate image and improve their market opportunities.

This thesis will deal with the development of the situation of the Roma minority in the Swedish school system in the period between 1954 to 2010, based on two Swedish Government Official Reports of the group's situation in the Swedish schools. The study is done by the report Zigenarfrågan (SOU 1956:43) and with the report Romers rätt (SOU 2010:55). The report Romers rätt was written by the Delegation for Roma issues and gives an updated picture of the situation of Roma in the Swedish school system. The state investigation Zigenarfrågan, is also important as the latter resulted in the Roma children enrolled in Swedish schools. This work will look at the various governmental investigations by the theory used for analysis called ?structural discrimination theory?.

This study investigated a local aspect of theSwedish elementary school modernization process between the years 1871-1882.Previous studies have been drawn from the school inspectors own reports andshow that the schoolboards housed a negative and resentful attitude towardsreforms and the school inspectors often felt that the parish priests were moreinclined to changes than the schoolboards themselves.  Other research on elementary schoolmodernization has stressed the matching grants as a major cause of developmentand further establishment. In this study, however, a schoolboards own notes inthe form of meeting protocols during an eleven year period as well as a letterby a priest Erik Lundberg, Redogörelseför skolhusfrågan i Tierp dated 6 October 1880 were analyzed to see if theprevious explanation of school modernization, in particular with regard to thereluctance to change by the schoolboards goes to demonstrate and confirm. Theresults of this study have shown that even if the schoolboards do notimmediately follow the school inspectors instructions, it seems not primarilybeen due to resentment. Reforms within the school world are well known forbeing time-consuming but for the current period, as this study concerns andwithin this specific parish there were conflicts of interest which are notshown when only the inspector?s accounts and reports are examined.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

The Falun area has been undergoing mining activity for a very long time and miningslag piled up and was used as foundations for building houses and roads, Ingarvetstarted expanding in the 1970s to an industrial area. The main goal for this report is toreconstruct a soil map of how the landscape was before anthropogenic effects. With thehelp of ArcGIS and geotechnical reports a soil map for parts of Ingarvet, Falun werecreated..

Since the financial crisis of 2007, the global financial market has been characterized by instability. At the same time the banks? lending rates and its link to the reporänta have been in the spotlight in various debates in the media. The government with Anders Borg leading the charge has criticized the banks for not lowering their lending rates when the reporänta has been lowered. The banks defend themselves by saying that the reporänta does not have a direct link to their lending rates anymore.