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.

Pappers- och massaindustrin stod år 2010 för 52 procent av den svenska industrins energianvändning, vilket motsvarade 76 TWh. Detta gör branschen intressant ur ett energieffektiviseringsperspektiv då små åtgärder kan leda till stora besparingar.Fiskeby Board AB är ett företag som tillverkar kartong baserad på returfiber. Då torkning- samt bestrykningsprocessen står för 2/3 av företagets energibehov föreligger intresse att använda energin på ett bättre sätt för att minska energibehovet och därav minska sina kostnader. Syftet med denna rapport var således att genomföra en energikartläggning av tork- samt bestrykningspartiet och utifrån resultaten presentera åtgärder för att minska energibehovet. Arbetet utfördes genom mätningar av lufttemperaturer och flöden, beräkningar, litteraturstudier samt intervjuer.

Swedish agriculture stands in front of big changes the whole time. As a milking producer you have to adapt and develop the company to these changes and find the best solution. This potential is easy to find if you compare your company with other similar companies. Labour cost is the biggest cost in milking production after the cost for food. Today it is rather easy to measure how many hours per cow different system of cow houses needs, but we do not know so much about how many hours it takes to breed a calf. To learn more about the labour time with the calves during the first time after the calf was born, I made time studies on five different farms with calf hutches, automatic milk system, large calf boxes, and smaller calf boxes with teat buckets.

Taiwan's recent democratization seem to have rallied a wider support of the notion of a national identity amongst its citizens which in the year 2000 led to the election of the pro-independence party DPP and President Chen Shui-bian. Meanwhile, China insists on the "one country, two systems" formula, regarding Taiwan as merely a Chinese province, and continues to fight any Taiwanese initiative towards sovereignty. Through a narrative perspective, this essay analyzes the self-conscious national identity-building quest embarked upon by DPP and President Chen Shui-bian. The analysis consists of three parts. Firstly, a text-analysis of President Chen Shui-bian's speeches is conducted to examine in what way he enforces and legitimizes the identity-building-process through narratives.

The purpose of this master?s thesis is to describe by a gender approach what ideas and values are expressed in the novel One Night at Bullar Lake and how they do coincide to a tendency. We also want to discuss authority and class divisions and how these can be connected to the novel and the author. Our final question is to examine in what way the voice of the female author is represented in the novel. To approach our material we use Yvonne Hirdman?s theories about the construction of sexes and Susan Sniader Lanser?s work about voices of female authors, as well as Horace Engdahl?s studies about the silent voice in literature.

This degree project contains a theoretical and a practical part about magazine design. Literature aboutthe subject?s typography and magazine design has been studied and put into practice on the professionaljournal Ingenjören. Besides of that a study about the history of magazine typography for the lastfifty years has been done.Typography and other design factors are important for the magazine to be readable and gives at thesame time the magazine an identity of its own, which has become more and more important throughoutthe last decades.The result of this degree project is a new design for Ingenjören, a design that agrees more with howthe journal want to be considered. A new template, a dummy and a manual have been produced.

This master thesis project is a part of a project called ?Järboprojektet? at the regional board of forestry, the district of Gästrikland. The project will give answers to questions regarding if an analysis of satellite images can be used to contact and inform landowners of the located areas where precommercial thinning is useful. The whole project is a part of the National Board of Forestrys IT-stake where the analysis of satellite images will, at the latitudes possible, be adapted to each district in purpose to identify these areas in need of precommercial thinning. This master thesis project is based on a field inventory of identified objects where precommercial thinning is useful.

The discrepancy in the rights for healthcare between undocumented migrants and the citizen in Sweden is a prerequisite for the existence of Läkarkliniken. Because of the chosen patient group the clinic stands outside the regulations from the National Board of Health and Welfare. The aim of this study was, from an institutional perspective, to investigate how such a unique player is designed and where the influences to the design origin from. The task was conducted thorough a qualitative case study with base in depth interviews. High levels of isomorphism were observed between Läkarkliniken and the general healthcare, however differences were seen as well.

Violence against children and particularly the ?Bobby Case? in spring 2006 initiated an unprecedented debate in the Swedish media about child maltreatment and child murder. There are however some children whose death causes never will be solved, and some of these cases are erroneously classified as something else.The present survey is commissioned by the Swedish Rescue Services Agency and the Swedish Centre for Lessons Learned from Incidents & Accidents, and will serve as the basis for a children safety council which will be established 2006.In this survey the answer to the question how deaths among children and youth under the age of 18 years caused by accidents, suicides and violence are investigated when the background and the intention is uncertain is elaborated. A statistical report of how many deaths are classified as uncertain intent is given in the survey. The statistics shows that 26 children and youths under the age of 18 have died from uncertain intent between the years 1997-2003.There are many purposes to a death investigation, for example to determine the cause and manner of death.

The aim of the study is to describe social workers discretion when it comes to the relation between children placed away from home and their biological parents.The study describes how the social worker designs the contacts with the biological parents, for instance the extension for the actual meeting. The results are based on six interviews conducted with social workers who work with foster children. They have responded to questions related to the contact between children and their biological parent. The questions are based on eight vignettes. The contents of the vignettes show different conditions that affect the contact, for example age and foster care attitudes The results of the study have been compared to other previous research in discretion of the social worker and contacts between children and their biological parents.In summary the study shows that there is  high degree of independence for the social workers designing their work and that their level of discretion.

The aim of this report is to see whether the graphic design of a game influences children?s will to play games. I am especially looking at minimalist graphic design and how well it works for a game aimed at children age 7-9. Does the style of the game design have any impact at all concerning the children?s wish to play the game or is the game mechanic all that matters.

The objective of this thesis was to get more knowledge before an alternation of generations. In theses I have chose to make two drawings, one for dairy cows and one for cattle rearing. The drawings are made for a future alternation of generations at my parental home in the province Dalarna. The results are made out of educational visits at different farms and literature investigations. Those dairy farms who I visited had different milking system at each farm and the cattle farm I visited had beef production. The farms are placed in the middle and south of Sweden. At 1998 the Swedish Board of Agriculture decided to change the stall breadth and stall length and the result of this is that many farmers had to rebuild their cattle- and dairy buildings or end farming..

Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

Studien undersöker, ur ett kvalitativt perspektiv, hur reglerna om anmälningsskyldighet i aktiebolagslagen har påverkat revisorsyrkets oberoende. Studiens problematik grundar sig i att revisorns oberoende tycks ha påverkats av att en ogrundad anmälan enligt reglerna om anmälningsskyldighet kan få långtgående juridiska och yrkesmässiga konsekvenser för en revisor. En revisor som underlåter att anmäla till åklagare kan emellertid inte bli skadeståndsskyldig, utan kan endast bli föremål för disciplinära åtgärder. Detta i kombination med att lagen föreskriver att revisorn ska anmäla vid en låg misstankegrad försätter revisorn i en svår situation. Studiens empiriska material består av sekundärdata i form av offentlig statistik, myndighetsrapporter, lagtext och Revisorsnämndens praxis.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.