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.

It may seem obvious that the urban space in our northern cities should be design to function and inspire throughout the whole year. This is not always the case. The urban space is often designed on a summer basis and the winter is regarded more as a problem then a resource and its potential remain unused. I have in this master thesis studied the impact of the winter on people and spaces and ponder on how to design functional and attractive places for winter. The project ends in a design concept for Broparken in Umeå on the theme "everyday winter day". The work with this thesis has given me, as a landscape architect, valuable experiences and filled a gap of knowledge that I had in this subject. I hope that this thesis can inspire Umeå kommun and others who are interested in how northern cities can benefit by its climate and develop towards a more complete city. The thesis begins with a chapter that present the subject from four different perspectives.

Title: Brand Brazil ? A study on brand equity in an emerging market Authors: Anders Andersson & Jonathan Karlsson Subject: Bachelor thesis in marketing, 15 credits Keywords: Brand equity, Emerging markets, Brand awareness, Brand associations, Perceived quality, Brand loyalty Purpose: The purpose of this thesis is to gain deeper understanding of how a company operating on an emerging market can work with brand equity, and what benefits it provides to the brand owner. Theoretical framework: The chapter begins with a description of brand equity to be further decomposed to its four dimensions; brand awareness, brand associations, perceived quality, brand loyalty Methodology: A qualitative research method with a deductive approach is conducted, where interviews with Brand/Marketing coordinators for the Brazilian subsidiaries of Volkswagen, Toyota and General Motors, are performed. Empirical framework: The chapter presents performed interviews that are supposed to describe our case studies? work and benefits from brand equity. Conclusion: This study shows that companies operating on an emerging market are working actively with brand equity, often in accordance with theory. The companies also experience positive effects from increased brand equity..

This study deals with the new curriculum GY11 in Swedish and Swedish as a second language, the first course at ?Swedish Gymnasium?. The subject is the status and aims of teaching literature and its contents. Eva Hultin?s thesis (2006) Samtalsgenrer i gymnasieskolans litteraturundervisning.

In 2010 the Church of Sweden initiated a project to elaborate a new handbook for church services and church documents. This handbook draft was ready to be tested in 2012. The first Sunday of Advent 2012 the church launched an extensive trial for the draft for the new handbook; this handbook draft will now be tested in a selected variety of Swedish parishes until Judgment Sunday 2013. Upon which the Church of Sweden will evaluate and respond to the comments and reactions from the Swedish congregations in terms of the handbooks proposal. My main goal with this paper is that I?m hoping to be able to examine where the need for a new handbook for church services originates.

This is an essay within the subject of practical theology. The main interest is baptism. The aim of this essay is to describe the baptism theology of the Church of Sweden (Svenska kyrkan) and the history of the baptism. The goal is also, with the help of qualitative research, to study the view of the baptism with the ones who choose to let their children be baptized according to the liturgy of the Swedish Church in the diocese of Härnösand. The attempt is to give the Swedish church a pattern of action and a direction based on the result of my research.

In this examination paper I?m using the qualitative method: phenomenographic analysis to present twenty educated and working pre-school teachers opinions about being outdoors in Swedish pre-school. The purpose is to describe the variation between different pre-school teachers? opinions, not to focus on wrong or right.    The paper starts with a review over the opinions presented by the literature on the subject.

The purpose of this study is to analyze how companies that sell financial services can reach people in the younger audience. The financial services that we refer to are regarding banking and insurance for private users, and with the younger audience we refer to people in the age of 18 to 25. We think that this is a valid and interesting issue to study because of the common thoughts that persons in this age are common users of Internet, social medias and new technology. The main question through our study has been; ?How a financial company can attract the younger generation, and support their creation of value?" Our research is based on a qualitative method.

LRF Konsult AB is a Swedish company with over 135 offices. During the time 2006-01-01 to 2008-06-16, 397 persons were recruited. New people will continue to be employed and because of that a need for consistant information for the recruits has been noted. The essay question is what a handbook should include to guide a newly recruited person. The newly recruited person that is referred to works at LRF Konsult AB with farming companies. The answer to the question is that it depends on the needs the employee has.

The main purpose of our paper is to reconstruct the intervention logic of the Swedish government's proposal to introduce a tax deduction for homework help. Furthermore, we also intend to outline the perceived impacts of this tax deduction in the municipality of Linköping. Our material consists of the government bill regarding the tax deduction, the parliamentary debate which preceded it as well as interviews with key people in the municipality of Linköping. In our study and in the light of Matthew Clarke?s theory of neo-liberalism within education policy, we also ask ourselves if the intervention logic behind the tax deduction and its perceived effects can be seen as a manifestation of neo-liberalism.

This research shows and analyses how pupils in ninth grade in the nine-year compulsory school look at being multilingual, at the Swedish language and at Swedish as a second language. I also want to know if language and culture knowledge are taken care of in school as it says in official documents for the Swedish school and as it also is desired in an intercultural education. For my research I do eight interviews in a suburb school south of Stockholm.My work includes a limited account for the current research about being multilingual, Swedish as a second language and about the close relationship between language and culture. The applied theory is a social constructivist theory which in short can be explained like that we construct social structures that have consequences on the individual as well as on the society.I show in my research how the view of the world around the pupils influences their view on their languages, their school and their neighbourhood. I also draw conclusions from my interviews that language knowledge is little appreciated in school and that Swedish as a second language has a low status..

Today?s climate research shows that the climate may increase its temperature. One sector that is being threatened by global warming is the winter tourism of the Swedish municipality A?re. Tourism is an important economical source of income in A?re and is now threatened by a shortened winter season.

During the last 15 years the Swedish media market has developed a great deal, thanks to the rise of new media. Literature, articles and investigations have contributed to producing the chapter of background of this essay. How the local newspaper and its organization has changed over time is being accounted in this essay. From the newspaper being the only product on the market to now having a spread out product portfolio. By doing the qualitative interview with research representatives of six local newspapers the aimis to answer the following questions: Who were your competitors 15 years ago? Who are your competitiors today? In what way has the increased competition changed your way of working at the division of advertisement and how do you consider the the increase of mediachannels having affected the customer? How do you see the future? The main results show that all six representatives agree on the fact that the competition has increased during the last 15 years.

The aim for this paper has been to examine three textbooks designed for science education in upper secondary school in order to determine whether they convey any specific attitudes regarding what is considered to be ideal knowledge within the field of biology. The main focus has been to investigate if different types of design strategies have been used to emphasize certain values or attitudes and if this proves to be the case, how is this achieved specifically?                      For this purpose I have conducted several different qualitative linguistic analyses of the textbooks. The theoretical framework for the analyses lies within the main field of critical linguistics and more specifically in the context of systemic functional linguistics. The two main language models I have chosen to use for my investigations are functional grammar and multimodal text analysis.                      My results imply amongst other things that by conducting an overall assessment of the headlines in the textbooks a fair assessment can be made of which overall attitudes the books convey.

The theory chapter is based on a model about brand identity, ?Brand Identity Prism? (Kapferer, 2008, s.183). This model contains six elements which we have supplemented with theories about personal branding. This because the focus and theory on a person's brand identity is almost non-existent. The purpose of the study is therefore to examine how editors at fashion magazines are working with their brand identity in the personal brand and thereby create an understanding of the identity function.