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.

The process of drug discovery is very slow and expensive. There is a need for reliable in silico methods; however the performance of these methods differs.This work presents a targeted study on how the drug discovery methods used in OpenEye?s tools ROCS, EON and FRED perform on targets with small ligands. It was examined if 12 compounds (markers) somewhat similar to AMP could be detected by ROCS in a random data set comprised of 1000 compounds. It was also examined if EON could find any electrostatic similarities between the queries and the markers.

Background: In a world that are becoming more and more aware of the climate changes that occur as a consequence of the increasing emissions around the world companies? experience that the opinion blame the internal processors for this. Many companies feel forced to align their strategies to the environmental goals set by the community. Some of the emissions the companies? operations can be linked to business trips and it is therefore interesting to see how these can be reduced by using different performance measures.

The smartphone market is growing rapidly, between Google Play and App Store more than 25 billion apps have been downloaded since 2008. Today many companies develop their own smartphone applications (apps) for their customers. We believe that many apps are developed without much consideration about the actual value it brings to the customer, and through them, value for the company. Instead they create applications with hope of keeping the company modern. Developing and implementing apps in a business is neither easy nor free and must therefore add value to the business in some way.

This thesis is divided in to two different parts. The first part includes examination of the measurementsystem of an industrial robot using a resolver sensor. The main focus is on methods for suppressing noise in the angularvelocity signal without increasing timedelay. Five different methods are investigated. Three of these are based on oversampling: burstsamplingmethod, meanvaluemethod and correlationmethod.

Flow measurement is one of the greatest challenges in order to calculate efficiency in hydropower. Most hydropower plants in Sweden use differential pressure methods for flow measurement. These methods are dependent on constant conditions in the waterways. A change in these conditions, like turbine improvements, prevents differential pressure methods to verify efficiency improvements. Since efficiency improvements can?t be verified by one measurement system, another method, which isn?t affected by changing conditions, can be used.

I want to investigate different preschool teachers' views of their daily work in terms of the diversity of children and learning, and the methods and strategies of preschool teachers use in their everyday lives, to meet every child's individual needs. I also want to investigate preschool teacher?s perceptions of children's social skills as this is included in the pre-school assignments relating to a favorable social environment for all children.To find this out, I have compiled three issues.What are the views interviewed preschool teachers to learning and different lustful methods that make the educational activities meaningful for all children?? What pedagogical strategies do preschool teachers to respond to the diversity of children?? What opinions have interviewed preschool teachers about children's social interaction with other children in preschool?The conclusion is:all children are different and learn in different ways. Teachers have the responsibility to ensure every child's development and adapt the business to the children's level and needs in a way that could inspire children to learn new skills. It is teachers' responsibility to provide children with good opportunities to express their views and feelings.

To be able to plan different treatments, accurate data is required. The collection of data is often expensive and that?s why the aim is to lower the inventory costs without loosing the accuracy of the data. Holmen Skog has in its strive to lower the costs, decided to evaluate two different methods for forest delineation, computer aided forest delineation and digital stereo view. This study?s purpose is to evaluate these two methods in regard to usability for a beginner and how good the delineation gets.

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

On the 10th of February 2011 Hosni Mubarak gave his last speech as the president of Egypt, on the following day he resigned the presidency after more then two weeks of violent protests against his rule, and with that his 30-year long rule over Egypt had come to an end. This bachelor thesis aims towards examining this speech using both qualitative and quantitative research methods in order to reach a useful analysis of the speech. The conclusions of this thesis is that several methods were used in the speech in order to win the listeners acceptance and approval for the speaker, and then to use these in order to soothe, or preferably to completely stop, the current revolution. The methods that have been found to play major roles in achieving this are; portraying the speaker, defining the listener, promises of improvements and of justice/revenge, and nationalism. This thesis is written in Swedish with Arabic excerpts..

Whist is one of the most played card games of the world. Though there have been many studies made in the field of game theory, whist is still somewhat of an unchartered territory. In this thesis some methods to obtain an optimal strategy for whist are discussed. Whist belongs to a group of games called logical games. For this group there exists algorithms which result in an optimal strategy.

Intelligibility is a central concept in speech-language pathology regarding assessment and treatment of speech. At present, there is no reliable or valid Swedish test for measuring intelligibility. The main purpose of the current study was to conduct a clinical trial of the computer-based intelligibility test ?Swedish test of intelligibility for children? and to investigate the test?s reliability. Another purpose was to investigate the reliability of the rating form ?Intelligibility in context scale?.

This thesis was conducted at SverigeGrepen in Vänge-Körlinge, Uppsala, Sweden.SverigeGrepen is a family business that develops and manufactures a few different parts of different kinds of products. My task is to come up with a good idea that facilitates the coupling of trailers, i.e. from an idea to a fully functioning prototype. The product is intended for use by all customers for all kinds of trailers. The actual goal of the work is to develop a full prototype that you can install and use in the easiest way possible, a prototype that follows the specifications.

Computer Forensics investigations have become more and more common while investigating IT-related issues. From experience, hard disks, USB thumb, memory sticks contains information that might be useful. Computer Forensics is regulary conducted by Police, Customs, Tax investigators but also within private companies and organisations. However, there are areas within the storage device that are not part of the organisied structure that a file system gives. The reason for that might be that the information has been erased by intention, a virus destroyed the file system and so on.

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.