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 essay examines through semi-structured interviews the experiences of overcrowded housing, as they are portrayed through the eyes of children aged 8 ? 14. Overcrowded housing has an effect on children?s school performance, general health and is often linked to less capacity for normal social consumption. Yet there seems to be little done in terms of interrogating children about how they perceive their situation here and now.

We live in a high tech era of electronic media, which is changing our lives (Giddens, 1999). Apps are examples of technologies that affect our lives. An interesting question in this context is what apps will have for significance; on one hand for the development of technology, and on other hand for humans? relation to technology. Since the development and change process are central issues in the science of education I will explore the development of applications.

Pine twisting rust (Melampsora pinitorqua) is a parasitic rust fungus found all across Sweden causing damage resulting in lower quality and reduced tree growth in pine stands. In Sweden, the fungus is dependent on two alternate hosts; European aspen (Populus tremula) and Scots pine (Pinus sylvestris). Pine twisting rust has five different spore stages, two of them (uredinio- and teliospores) on the leaves of aspen. Injures on aspen caused by pine twisting rust is not extensive. On the other hand, when it infects the annual shoots of Scots pine it often results in a bent steam or even a top shoot breakage.

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.

This essay examines the limits of marketing strategies in the online casino industry, focusing on how data-driven and advanced marketing practices influence consumer behavior and contribute to problematic gambling consumption. By observing the online casino industry, the study identifies how companies use sophisticated data analysis methods and psychological techniques to attract and retain customers, raising significant ethical and social issues. The study highlights three key perspectives: the consumer's, the producer's, and the legislator's. From the consumer's perspective, it explores how various consumer behaviors, from responsible gambling to problematic overconsumption, are influenced by marketing and gaming experiences. This includes an analysis of how cognitive limitations and psychological biases can lead to irrational decisions and an increased risk of gambling addiction. From the producer's perspective, it examines how gambling companies use marketing strategies and technologies to increase profitability and what incentives they have to take social responsibility according to modern Corporate Social Responsibility (CSR) principles. It appears that companies do not see CSR as a business goal beyond the risk of current and future regulatory compliance requirements and policy changes. From the legislator's viewpoint, the current regulatory framework for the gambling industry is discussed, including the changes that occurred in 2019 when the special monopoly form we had in Sweden was transformed into a license market.

For centuries, the human body has been used as a mean to project the norms, moral values and aesthetic preferences that exist throughout society. It has been controlled through constrictive fashion, family and social virtues and through how we perceive gender and sexuality. This essay strives to show, not only how the body and the aesthetic values coexist, but also how they work together and influence each other, with the body as the aesthetic medium. To do this, Michel Foucault?s writings of sexuality and his theories on morality and discipline, as well as Judith Butler?s works on normativity and performativity are being used.

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

Hållbarhet är idag en term som figurerar i en mängd olika sammanhang och social hållbarhet framhävs som en viktig del i hållbarhetsarbetet både på nationell- och lokal nivå. På den lokala nivån finns aktörer som städer och kommuner vars arbete och visioner för att uppnå social hållbarhet formuleras i det planmaterial som tas fram både för stadens utveckling, men också för mindre enheter som stadsdelar och områden inom stadsdelarna. Idag finns det också en möjlighet att använda sig av miljöcertifieringssystemet Breeam Communities för att certifiera hela stadsdelar efter hur hållbara de är både avseende ekologisk-, ekonomisk- och social hållbarhet efter de krav som certifieringssystemet har. Jag avser i detta arbete undersöka om man kan spåra social hållbarhet genom att studera planmaterial som omfattar Malmö Stad och delar av området Masthusen i Västra Hamnen, då detta är det första område i Sverige som idag är delvis Breeamcertifierat. Arbetet har gjorts utifrån frågeställningen: Hur reflekteras aspekter av social hållbarhet genom planprocessen, från översiktsplan och aktualisering, värdeprogram, detaljplans-beskrivning till hållbarhetsprogram för certifiering? Huruvida man kan spåra social hållbarhet genom planprocessen har undersökts med metoden att använda indikatorer för social hållbarhet och spåra deras förekomst i planmaterialet. Då en vedertagen definition för begreppet social hållbarhet saknas har dessa indikatorer valts ut ur grupper av indikatorer för hållbarhet som Statistiska Centralbyrån tagit fram.

Abstract One of the leading causes of food borne infections in the world is due to Salmonella by con-suming poultry products including eggs and meat. According to US Food and Drug Admin-istration (2009), 2 to 4 million cases of Salmonellosis in humans occur every year only in US. Salmonella causes wide range of diseases with enteric and typhoid fever, food poisoning, di-arrhea and gastro-enteritis. Many serotypes of Salmonella do not have host specificity and cause disease in all kinds of animals and humans. Salmonella has capability to modify accord-ing to the changing environment and it can develop resistance against routine elimination practices of sanitation, chemical treatments and antibacterial drugs. Newly established poultry industries in Pakistan are confronting various infectious diseases including Salmonellosis while in Sweden Salmonella prevalence in animal products con-sumed for humans is extremely low.

Handling product returns has become a critical activity for organizations as the volume of gods flowing back through the supply chain rapidly increases. Few research studies have published specific empirical data concerning the reverse logistics practices of companies. Information technology and information support has long been recognized as a competitive weapon ? capable of enhancing company performance and achieving efficient reverse logistics. Reverse logistics is very unlike the forward, as it is more reactive and also has less visibility.

Allanblackia is a genus of trees that grows in the rainforests of West, Central and Eastern Africa. Its big fruits contain seeds very rich in oil which has been used by local communities for cooking and making soaps. The native stands are threatened by overexploitation and the demand for the oil is much greater than the supply. Domestication programs, aiming at introducing the trees to small holder agroforestry systems, have been started for some of the species. The main aim of this study was to investigate the soil requirements of Allanblackia stuhlmannii in terms of chemical and physical parameters, as revealed by the soil conditions in native stands. Another aim was to see if these varied along an altitudinal transect.

Recent corporate challenges require effective communication in order to secure a company?s reputation. Companies as a result, need to be committed to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their strategies. Companies also need to communicate social, environmental and economic consequences of their activities along with their CSR commitments to their internal and external stakeholders in order to make a better corporate image and improve their market opportunities.

This study illustrates how drama methods and career counselling might interact. The aim is to investigate whether drama methods can enhance career counselling methods. Drama is here defined as an umbrella term that includes all forms of action methods used in psychology and education.A literature survey was carried out in parallel with qualitative research interviews. Three professional drama leaders were interviewed separately. This was followed by a group interview with five upper secondary school students, who had all taken a course in drama with a focus on personal development.The findings show that there are common and consistent goals and values between drama and career counselling.

This thesis is a study of spatial practice and literary depictions of homes in novels by Elsie Johansson, Kerstin Thorvall and Kristina Sandberg. The theoretical perspective is based on Henri Lefebvre´s view on social space, and on the concept of spatial practice. Research questions are: What homes are depicted? How does spatial practice function in the texts? How does the depictedspatial practice relate to norms and ideals?The novels, published 1993-2014, depict an interesting period in Swedish history (cirka 1920-1970) when politics and society at large was deeply involved in reshaping the homes and lives of Swedish citizens. The aim was to turn the citizens into new, healthy and rational parts of the new and rational society.