The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

AbstractThe purpose of this essay was to investigate what thoughts children in preschool and preschool class have about friendship. We also want to investigate what characteristics and which strategies they look for in friendship relationships.  To perform this study we used the following questions as a starting point. Which characteristics do children see as attractive in their cultures?How are friendship relationships affected in different contexts?Can one see a difference in the most important characteristics and strategies between the children in preschool and the children in preschool class? To answer our questions and to reach our purpose we have held group interviews with children in preschool and in preschool class.  We have, in our study, used published scientific literature to get an understanding of what has been presented in relation to this topic in the past.The result shows that the children in preschool and preschool class do differ in certain aspects but also have some similarities on ideas about friendship. Both preschool children and the children in the preschool class are highly competent and skilled at integrating with other children. What divides them is their ways to plan their friendship.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

During the past years fire has been identified as an important factor for nature conservation in the forest landscape. To accurately quantify the size of a burnt area is obviously important, but also to quantify the degree of fire damage to the tree canopy. Such data are important for assessing the conservation value, and to support planning and management of the burned area in the future. I have examined how to estimate the status of tree crowns after fire from interpretation of aerial photographs. This is possible because fire changes the structure of tree crowns and this influences the colours in aerial photographs by spectral reflection. Included in the study are four areas, three of which burned in 2005 and one in 2006.

This dissertation was made since we wanted to investigate the conception called quality within the school sector. What it means and if there is something that can give an explanation of how they  at look at the conception within the school sector. This will be the benchmark through the dissertation, trying to find out the most important things which might be equal to quality within the school.To find the answers of our questions we will read literature according to the subject. To get an increased understanding we will interview some people within the school efficacy, and give students a survey to fill in.The most important results from our investigation is to look at everything in its entirety, not only look at what grades students get. Even though this the most narrated sign of quality.

AbstractTitle:The Mediator?s Qualities - How are the negotiating parties effected by themediator's persistence and patience?Level:Final assignment for Bachelor DegreeAuthor:Johanna Strandberg and Emma HjalmarssonSupervisor:Jens Eklinder Frick and Jonas MolinDate:May 2015Aim:Our aim is to create a greater understanding of the negotiating parties'experience of the mediator's persistence and patience.Method:We have chosen a deductive approach that we have based our empirical dataon already existing research. Theoretical material has been gathered throughliterature, theses and scientific articles. With the background to our aim, we havechosen to use a qualitative approach where we have interviewed ten people who havebeen in contact with a real estate agent the last 24 months. The empirical data wasthen analysed and discussed in our analysis and conclusion.Result & Conclusions:We have found that the mediator's persistence and patienceaffect negotiating partners in various ways.

The review of Integrated green spaces in urban areas ? A case study of inner Brisbane highlight the significance of addressing characteristics, qualities and landscape values in our outdoor environment. The importance of green spaces to the wellbeing of people in the city and the ecological, social and cultural values they carry are widely recognised in the field of urban and regional planning. At the same time population growth, climate change and urban development put planners and scientists in a challenging position where new solutions must be put on the agenda in order to accomplish sustainability. Open space strategies, collaboration between stakeholders, public participation, learn from earlier failings and a ?value-led? approach facilitate the managing of open space. Brisbane is located in the fastest growing metropolitan region in Australia. The city´s open space landscapes offer cultural, geographical, recreational, social and scenic amenity assets, which make a major contribution to the regions identity they a wide world known for.

The aim of this study was to examine how the interviewed primary teachers in two schools situated in the Stockholm area understand themselves as teachers in relation to their image of the good teacher. The research questions were: How do the informants discuss their image of the good teacher? How do the informants describe their own role as a teacher?A qualitative method, by interviews made with four primary teachers, was used to collect data for the examination. The results from the interviews were analyzed and discussed from the theories and earlier research concerning the role of the teacher and what they describe as the good teacher. The theoretical connection of this study was based on the theories of Vygotsky, Piaget, Bruner, Dewey, Dreikurs, Kounin and Glasser concerning the relationship between the role of the teacher and learning.

Since 1865 when Lubbock introduced the Palaeolithic and Neolithic to the surrounding archaeological world there has been an apparent problematic in how we define the different periods. When the Mesolithic age was introduced to fill the hiatus between the Palaeolithic and Neolithic, the problematic became even more noticeable. By examine different subjects which distinguish the different periods I wish to highlight the problematic in viewing them as characteristics. The problem lies in seeing the characteristics as defining only one period when they actually can be seen in two or all three of the periods. I then tried to give the different period's new better suited definitions.

Denna rapport är ett examensarbete inom maskinteknik på c-nivå (15hp). Då författaren ansåg att dagens hammockar inte utvecklats speciellt mycket sedan de blev populära i Sverige på 60-talet, valde han att ägna detta arbete åt att försöka ta fram en mer modern sådan. Projektet har huvudsakligen handlat om produktutveckling och design där mycket tid spenderats på att lösa alla de olika problem som de satta kraven på nya funktioner bidragit till. Arbetet startade med en omfattande förstudie. Därefter vidareutvecklades de olika idéer som framkom under förstudien ytterligare.

The purpose of this paper is to find out which characteristics the female and male characters have in five selected horse books in children's literature. I have analyzed five horse books by Professor Maria Nikolajeva?s gender roles schedule. I have chosen to do a qualitative text analysis and the questions I chose to ask for the books are: Which characteristics does the girls and the boys have in the selected horse books according to Nikolajeva?s gender chart? What is the relationship between the main characters and the horse/horses according to the theories of Backman? What does the typical horse book look like today? What I come to conclusion in my paper is that all the horse books I analyzed have female main characters, and the girls in these books about horses take a lot of space and demonstrate themselves strong.

This thesis serves to examine how manufacturing SMEs consider outsourcing. Furthermore, we aim to identify the main characteristics and patterns for these types of companies that can explain their rationale in such a decision. The chosen method for this thesis is abduction and selected research approach is multiple case studies. Seven case studies have been conducted at EAB AB, Esbe AB, Hörle Automatic AB, Pelly Industri AB, SGV Industrier AB, Swede-Wheel AB and Wulkan AB. Our findings have illustrated that although traditional outsourcing theory provides a good platform for explaining the rationale behind outsourcing decisions in SMEs, we have identified additional considerations that SMEs, operating as 2, 3 or 4-tier suppliers towards OEM-corporations, make.

The purpose of this thesis is to understand the reasons to why management consultants choose to leave their positions at large and established management consultant companies. The empirical data are made up of eleven interviews with men and women, both management consultants that have left their previous positions as well as a consultant who has chosen to stay with her first company and a representative from one of the large companies active within the management consultant industry. We have used the Job Embeddedness Theory combined with theories about identity, legitimacy, institutional norms and gender in order to understand the thoughts and reasoning behind the management consultants´ resignation. We have found that issues with the work itself and characteristics of the industry prevent the management consultants from being embedded within the management consultant company. Rather, some of the characteristics of the industry such as ?up or out? and the need to constantly perform work as a ?pushing-out mechanism?.

The essay deals with hierarchies that occurs between inmates in prison. It deals with a theory that these hierarchies, when seen through a gender perspective, can be understood as a hierarchy where you are valued based on traditional male characteristics. Empirically, the paper consists of interviews with five inmates, or former inmates, who during a period in his life, has served a prison sentence at a closed institution. Based on the informants' statements, conclusions are drawn about which properties are valued low in the hierarchy. This becomes clear when the informants speak humiliating about sexually deviant groups, snitches, or sex offenders.

The dissertation were performed on SP, Technical Institute of Sweden. The dissertation were carried out on the measurement technical department, this dissertation is a part of a bigger project, project ClampCal. One of SP?s returning assignments are flow-measurement. When flow-measurement is performed, the flow has to be stopped so that a meter can be installed in the pipes where measurement is going to take place. At every stop there is time delay in the flow which causes the customers to loose money. This is why SP wanted to find a better solution so that measurement can be done without any stops in the flow. Usage of a so-called Clamp-on meter was considered, but since the measurement uncertainty is too large it takes some investigation on the parts where the largest uncertainties occur and thus find a solution that can diminish the uncertainty as much as possible. The parts that were considered to have an opportunity to reduce measurement uncertainties were the fluid temperature, its characteristics and the pipe geometry and its characteristics. For the fluid temperature a Pt100-sensor with four different radii for various pipes was used.