Bakgrund och Problem: De två ledande normgivningsorganen inom redovisning ivärlden idag är International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB). Intäktsposten i ett företags resultaträkning utgör enbetydande del av de finansiella rapporterna och har under lång tid varit ett problem inomredovisningen. Centrala frågeställningar är när i tiden en intäkt ska redovisas och tillvilket belopp intäkten ska redovisas. IASB och FASB påbörjade år 2002 ett samarbeteför att konvergera intäktsredovisningen som presenterades i ett diskussionsunderlag idecember 2008. Under arbetet med projektet har en balansorienterad syn på intäkterpresenterats vilket innebär att förändringar i tillgångar och skulder blir primärt förerkännandet av en intäkt.

Hand raising is a common method in schools and a way for students to engage in the classrooms turn-allocation (Andersson & Haglund 2006, p 35), but not all benefit from it. According to Dylan Wiliam (2011) hand raising divides the students by putting the students that participate in hand raising at an advantage versus the students that do not. This study aims to examine hand raising as a phenomenon and the students and teachers thoughts about hand raising. The main research questions were:How do the students perceive hand raising?How do the teachers reflect upon hand raising?How is hand raising usedas a tool by the students?The main reference to this study has been senior lecture Fritjof Sahlströms (1999) thesis Up the Hill Backwards.

Akademiska Hus owns and manages the university facilities in most university towns in Sweden. Bilbergska house in Örebro was built in 2008 by Akademiska Hus, and designed by White Architects. Today's buildings must meet accessibility requirements determined by Swedish Board of Housing, and it is the developer who must ensure that they are fulfilled. Swedish Board of Housing requirements are often vaguely written and interpretation space is large.This report aims to investigate how much of the requirements which are set towards the University and landlord Akademiska Hus are being achieved. This is done by studying the requirements that are set.

The Catalan movement of Independence is a well debated subject in Spanish news for the last decade. This thesis aims to examine what kind of identityarguments that spanish versus catalan newspapers make about the independence movement, in relation to nationalism and national identity. This is to deeper the understanding about the current complex situation in the Iberian Peninsula. The research shows that identityarguments about the independence movement presented by catalonian newspapers clearly put focus on identifying the ethnic and cultural reasons for the growing nationalism in the region, as well as discussing the political possibilities and obstacles of a sovereign Catalonia. In comparison, the identityarguments presented by spanish newspapers has another view of the situation, where the political aspect of the nationalistic catalan movement, identify the process as defying the Spanish Constitution and challenging the traditional historic unity of Spain.

In 1985 the Swedish Association of Local Authorities and Regions published a paper on recommended depreciation time on capital assets for the public sector. This paper should only be seen as guidance, but many municipals use it without any further investigations. Swedish municipals are not like private companies; one very distinguished difference is that they are not allowed to make any profit. The municipals in Sweden are regulated by the constitution law which means that they can not go bankrupt. The public and the private sector have different legislations that result in different ways on how they for example treat depreciations.

BakgrundSmå familjeägda aktiebolags styrelsesammansättning brukar kännetecknas av en överlappning mellan familjen och företaget. Små företag har ofta inte råd med det antal kompetenta styrelseledamöter som de har behov av och kan därmed gå miste om viktig information, kompetens och erfarenheter som en extern styrelseledamot kan bidra med. Vidare har tidigare forskning visat att externa styrelseledamöter kan tillföra ett främmande inslag i familjeföretaget vilket kan ge en känsla som innebär förlust av kontroll. Slutligen kan det anses finnas brister i tidigare forskning då små företag har undersökts i mindre utsträckning.ForskningsfrågorVad är det som avgör varför små familjeföretag väljer att tillsätta externa styrelseledamöter eller inte?SyfteSyftet är att genom kvalitativa intervjuer förklara små familjeföretags tillsättande av externa styrelseledamöter.MetodStudien har byggts på en kvalitativ metod med semistrukturerade intervjuer som genomförts med tio VD:ar i tio små svenska familjeägda aktiebolag.Teoretisk referensramsDen teoretiska referensramen bygger på en trecirkelmodell som beskriver familjeföretags överlappande system.

Med de nya implementeringarna av ISPS-koden så är det svårt att få en insikt i styrmansyrket. Hur skulle nya studenter veta vad de ansöker till när de vill bli ovan nämnda styrmän.    Syftet med den här uppsatsen är att utreda vad förväntan på styrmansyrket är inom den svenska handelsflottan. Intervjuerna utfördes på tredjeårsstudenter vid en sjöfartshögskola i Sverige angående bilden på styrmansyrket som de fått under sin fartygsförlagda styrmanspraktik. Förväntan jämfördes sedan med den bild de fått under ombordtiden.    Resultaten visade att styrmansyrket inte kan liknas vid något landjobb och att man måste uppleva styrmansyrket för att förstå sig på styrmansyrket..

Islamic masculinity which quite often associates with oppression of women has remained an underexaminated category despite its constant presence in the debate on honour related oppression. Honour has primarily been studied from a feminine point of view and theories of masculinity have taken insignificant interest in the issue of honour. The aim of this study is to understand what attitudes boys/young men from the Muslim world have toward native Swedish men and what these attitudes do imply for their own conceptions of masculinity and honour. The ambition of this study is also to make explicit the similarities, differences and connections between honour and masculinity.The empirical basis of this study consists of twelve interviews with boys/young men from the Muslim world about their notions of honour and masculinity. The theoretical platform arises from theories of masculinities and honour.Some prominent ?patterns? that I have found:- That religious norms and rules appear to be significant in how the masculine manners of conduct should be adjusted.- That honour and women as carriers of men?s honour, play a crucial role for the constitution of proper masculinity.- That the Swedish context and its policy of equality seem to threaten the obviousness of the islamic masculinity.

This thesis is divided into two parts. Part one contains a general description of the flexographic printingtechnique. Part two contains a more detailed investigation in the areas substrate, inktransfer and trends, which are only briefly commented in part one, and conclusions and comments.The major problem concerning substrate is washboard. This phenomena can be limited if one can control and minimize the amount of glue applied in the single- and double facer, use high surface weight on liner, use low surfaceweight on fluting and control the humidity during the conditioning of the corrugated board. Corrugated board with a smooth surface radically increases the quality in print.

The intention of this essay is to inquire into the (re-)constitution of gendered/sexed identities in a gothicistic discourse. The used material is the work Atlantica, chapter 5, vol. 2, written by the Swedish historian/Medical professor Olof Rudbeck. I have chosen this chapter for its description of mythological characters relationship with the earth, the sun and the moon. A description based on a concept of strength and reproduction as gendered characteristics.

The background for this thesis is that at the beginnings of 1980´s the National Board of Forest started an experiment of lime dressing to reduce acidification in forest soil and in ground water. The purposes of this report are to explain organization?s, government?s and private landowners viewpoint on lime dressing and vitalization fertilization, some socio-economic aspects are presented. The general conclusions are that the majority of the interested party?s are positive to vitalization fertilization but the forests owner?s in generally need much more information about this topic..

This thesis was done after a request from the county?s administrative board of Västmanland to provide the board with a better understanding of how green areas have changed within Västerås municipality over time.The purpose and goal of this study was thus to measure and analyze how much of the green areas within Västerås municipality that have disappeared during the past one hundred years as well as to provide a review of previous studies regarding the importance of green areas for humans as well as the biological diversity.In order to answer these questions I have in this study used a combination of a literature study, cartographic analysis as well as a time series analysis. The computer software used to do the measurements of the green areas was ArcGIS which is a geographical information system.In the cartographic and times series anlaysis measurements and analysis was made of the district map of 1911, the economic map of 1950 and the property map of 2011. The measurements show that the municipality has grown with 46,3 km2 over the last one hundred years. New neighborhoods? have emerged and the municipality has expanded.

This thesis is divided into two parts. Part one contains a general description of the flexographic printingtechnique. Part two contains a more detailed investigation in the areas substrate, inktransfer and trends, which are only briefly commented in part one, and conclusions and comments.The major problem concerning substrate is washboard. This phenomena can be limited if one can control and minimize the amount of glue applied in the single- and double facer, use high surface weight on liner, use low surfaceweight on fluting and control the humidity during the conditioning of the corrugated board. Corrugated board with a smooth surface radically increases the quality in print.

This study examines the view of the people, unemployed in the city of Växjö during the period from 1820 to 1860. The focuses are on the perspective in which these people where seen by the municipal executive board in the city of Växjö. The result of this study shows that the rulers had a conservative wiev of them who were unemployed. Usually, the meaning was that their situation was only caused by their own laziness. Starting ?Workinghouse? was the best way solving the problem with them who were unemployed, was the common opinion in the view of the rulers..

This work summarises some of the new choice theories and compares them with the neo-classical theories. It will deal with choice behaviour in situations with complex choice, such as may be encountered by board members or members of a co-operative company. The thesis discusses how choice may change if the rules of choice change. The hypothesis that people will vote differently depending on whether they choose a desired alternative or remove the undesired alternatives will be tested. .