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.

Södra in Oskarström has the ambition to become the best client for silviculture contractors and another aim is that the contractors should feel a strong sense of community with Södra. Several factors play an important role in order for these ambitions to be realized. The purpose of this study was to investigate how the contractors feel about their business relationship with Södra. The study was conducted during the spring of 2015 through a questionnaire which was sent to all ten silviculture contractors working with Södra in Oskarström. Overall, it seemed like the contractors were satisfied with the collaboration.

This study is based on how politicians? standars were represented in the debate about assisted reproduction of single women and surrogacy in Sweden. And also which arguments the politicians performed on both issues. The study was based on the protocol 2011/12:91 from the parliamentary debate in Sweden. The aim of the study was to examine political standards is identified according to parenting and family in the assisted reproduction and surrogacy debate.

Micro-power wind energy convertors have recently increased in popularity. The reasons for this are among other things the increasing cost of electric energy and enviromental concern.In this thesis the connection of these micro-power wind energy convertors to the utility network is discussed. Electric standards for the connection of small production units is presented. Finally some calculations and measurements of electric quality are also presented. The utility network used in the calculations is part of Halmstad Energi och Miljö network..

Since Sweden joined the European Union all Swedish fruit and vegetables are classified according to EU Quality standards. One important function is the product description and how it can facilitate the trade; for example in better comparing prices and also to guarantee the quality of the product. This quality standards or product descriptions are written as words of an Act and obligatory for all countries that has joined the EU. It?s often a demand from the customers to be certificated according to some of many certificating systems. One example is the common worldwide GLOBAL GAP-certification system created by the organisation EUREP which represents the leading European retail traders.

The current standards for design of steel beams are divided into four classes based on the slenderness of cross-sectional parts. Depending on the section class a beams load capacity is either determined by a plastic, elastic or a reduced elastic model. The division between cross-sections calculated by a plastic and an elastic model is today done in a very harsh way with no smooth transition. This leads to a large difference in the calculated resistance for the sections located near the class limits. Elasto-plastic sections are in the current situation calculated as purely elastic and their large plastic reserve is not considered in the current standards.

This master thesis examines the development of the two earlier independent IR protocols Z39.50 and SR (Search and Retrieve, ISO 10162/10163), now Z39.50/SR, from the beginning of the 80s to 1996 and their functionality in the client/server environment.Z39.50 applications in library systems will allow easy access to information regardless of platform or location. The use of Z39.50 will create a new user environment. Almost all the library systems of the market support the Z39.50 and surprisingly the use of it in Sweden lied on a very low leve! in 1996. This thesis was followed-up by an interview and a questioner among the Swedish Z39.50 users. They could see a huge potential of development concerning the future IR process.

Detta examensarbete har utförts vid Linköpings universitet i samarbete med Scania Transmission i Södertälje och behandlar kravsättning av ytstrukturer samt processer för hårdbearbetning av kugghjul och axlar. Aktuella artikelritningar innefattar endast krav för Ra-värde, den aritmetiska medelavvikelsen för ytjämnhetsprofilen (R-profilen). Förslag på nya parametrar enligt av Scania tillämpade SS-EN ISO standards har tagits fram, detta för att ge en noggrannare beskrivning av vilken ytstruktur som skall uppnås. Resultatet är generellt tillämpningsbart men fokuseras mot kugghjulens hål, plan och diametrar. Vidare presenteras en jämförelse mellan metoder så att transmissionsverkstäderna kan tillverka kugghjul/axlar på ett kostnadseffektivare sätt.

Before the European construction standards were introduced in January 2011, it was mainly themethod in BBK04 that was used for calculating punching capacity in concrete structures, and in lesscommon cases the method in BHB. The method of BBK04 is easy to use and have had the samestructure since the first was published in 1979. The Concrete handbook method (BHB) where usuallyonly used when a higher punching capacity was needed and the cross-sectional height where fixed,calculations using this method entails more work, but will in return usually give a higher capacity. Italso allows the use of shear reinforcement to increase the cross-section capacity. The method ofcalculating punching shear in EC2 differs largely from the methods of BBK04 and BHB.

The following essay aims to determine what textbooks and teaching media educators in the county of Västerbotten use when teaching the relation between religion and science. Based on educational science theory and through analyzes of factual texts, the teaching materials was examined to determine how much focus they put on the thematic of religion and science. The result shows how the different teaching materials affect this thematic differently. The main conclusion is therefore that students in Sweden could, depending on the teaching materials used in their education, be taught by different standards to reach the same requirements..

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.

The following essay aims to determine what textbooks and teaching media educators in the county of Västerbotten use when teaching the relation between religion and science. Based on educational science theory and through analyzes of factual texts, the teaching materials was examined to determine how much focus they put on the thematic of religion and science. The result shows how the different teaching materials affect this thematic differently. The main conclusion is therefore that students in Sweden could, depending on the teaching materials used in their education, be taught by different standards to reach the same requirements..

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

Framväxten av internationaliseringen och IT-utvecklingen ökar allt mer, vilket kommer att medföra nya möjligheter samtidigt som konkurrensen kommer att bli tydligare. För e-handelsföretag är behovet och utmaningen att skapa en kunskapsbas för traditionella och framsynta beslut. Beslut som kan komma att visa sig ha avgörande inverkan på företagens framtida tillväxt och konkurrenskraft. Detta medför att företag inom e-handelsbranschen ständigt måste uppdatera omgivningens hotbilder för att kunna möta framtida konkurrens. Inom EU arbetar man med att försöka öka möjligheterna för bland annat e-handel.

 Självkänslan och skuldkänslor påverkar människan dagligen och kan ha betydelse för individens välbefinnande. Syftet var att undersöka om självkänsla som är avhängig på kompetens och status samt olika aspekter av skuldbenägenhet har samband med livstillfredsställelse. Etthundraåtta undersökningsdeltagare deltog i enkätstudien och resultaten visade att alla skuldaspekter; trait och state guilt samt moral standards var signifikanta prediktorer för livstillfredsställelse. Dessa resultat gav stöd åt hypotesen och indikerade att skuldbenägenhet spelar roll för livstillfredsställelse. Dock var resultaten angående kompetensbaserad självkänsla mer motstridiga.