One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

I en värld där kraven på flexibilitet, säkerhet och hårdvaruoptimering är nyckelfaktorer när det kommer till att välja IT-miljöer för företag blir virtuella skrivbord mer och mer poulära. Med dessa miljöer finns det också problem när det kommer till användarupplevelsen om nätverket ifråga inte kan uppfylla de krav som ett sådant system ställer. I detta arbete undersöks implikationerna vissa nätverksvariabler kan ha för en Virtual Desktop-infrastruktur, VDI. För att belysa dessa problem har två tester utförts på en VDI miljö. Det första testet gick ut på att mäta latensen då skrivbordsmiljön renderades för klienten från virtualiseringsservern vid olika nätverksdiamterar.

In process oriented organizations, it is important to have well-functioning work processes tosupport the work being performed. In order to accomplish this, the organization has to makecertain decisions regarding the design and usage of the processes. This master thesis is based ona case study of a work process that is being used for the industrialization of products at Ericssonin Katrineholm. The aim of the study is twofold. One aim is to improve the studied process byidentifying improvement opportunities and carrying out the required adjustments.

The aim of this thesis is to study whether social welfare secretaries experience occupational pride and what affects this feeling. Previously made research indicate that occupational pride is essential for performance and work-related health. Research has also shown that social welfare secretaries often experience unhealthiness due to working conditions and a lack of professional self-esteem.This thesis is based on four qualitative interviews which have focused especially on critical incidents, according to the critical incident technique. This study has a hermeneutic, interpretative approach. As a theoretical framework, Pierre Bourdieu? s theory on social space and positions aswell as Aaron Antonovsky´s theory on Sence of coherence have been used. The result shows that the interviewed social welfare secretaries do experience occupational pride.

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.

The aim of this study is to increase knowledge and understanding of free play or free fun time importance for children of age around five years in preschool, in order to promote children?s development and learning. The focus was on exploring and better understanding of teacher?s and educators? approach to the free fun play time as a tool in their educational work, and also about their own role in this context as well as analyzing of forms, rules and structures spontaneously created by groups of children having free play fun time. Another important moment of this study was to give more light on approaches to this issue in education theories by Piaget, Vygotsky and Freud among others.As to the practical experimental part of the study it has been performed at a preschool and kindergarten in a suburb at the outskirts of Stockholm, with four employed educators there and with groups of children of age around five.

Bakgrund: Sjuksköterskor som arbetar på akutmottagningar förväntas ha en hög kompetens inom traumavård. Med hög kompetens menas att de utför ett komplext och avancerat arbete och har ett stort ansvar i det initiala omhändertagandet av traumapatienter. Syfte: Syftet med studien var att beskriva sjuksköterskors självskattade kompetens inom traumavård på en akutmottagning Metod: Studien är empirisk suveystudie med kvantitativ data som samlades in genom att en enkät delades ut till sjuksköterskor på en akutmottagning. Sjuksköterskorna fick skatta sin kompetens inom traumavård utifrån svensk sjuksköterskeförenings sex kärnkompetenser samt efter deras formella och kliniska kompetens. Resultat: Huvudresultatet är att nästan alla (94%) av sjuksköterskorna vårdar traumapatienter oavsett erfarenhet och formell utbildning.

The aim of this master's thesis is to describe the visibility of the university libraries in the strategic documents from the actual universities to which they belong. And also, the image of themselves they send out, are examined. By examining different kinds of descriptions we want to get a clearer picture of how and in what amount the libraries are mentioned in highest level strategies. By doing this we expect to find out the libraries' strategic role in higher education and research. The research questions are: What role and function are assigned to the university libraries in strategies created by the schools' highest administrative levels? How do the libraries present themselves in their own strategies? The approach is cross sectional and the time frame is year 2008.

This study takes its starting point in ongoing changes and differences in the global power dynamics. The liberal rules-based world order that has been acknowledged for governing the world with the US as the hegemon of power has been strongly challenged during the last decades. Russia?s invasion of Ukraine can be seen as an example of ongoing changes in the world order, with Russia as a challenger to the US as the hegemon of power. The changes and instability that this has led to for Sweden's national security situation can be seen as a concrete example of how ongoing changes in the world order affect Sweden?s foreign policy.

Designingenjörsstudenterna, Pedersen och Birkehag, på Högskolan i Skövde har i samarbete med hjälpmedelsföretaget Handicare AB arbetat med ett produktutvecklingsprojekt under våren 2012. Projektets syfte var att uppgradera företagets befintliga produkt QuickMove som är ett uppresning- och förflyttningshjälpmedel inom vården. Målet var att bibehålla QuickMoves funktioner och säkerhet samt skapa innovativa lösningar och minska transport- och tillverkningskostnader. Produktutvecklingsprocessen skedde iterativt och började med kundundersökningar i form av enkäter, intervjuer och fokusgrupper. Med hjälp av detta gjordes en kundkravsspecifikation som under hela projektet fanns nära till hands.

The purpose of this essay is to investigate how employers? rights to give employees notice because of illness are regulated in Swedish working life. This essay consists of two parts. The first part is jurisprudential and based on traditional juristic method. The second part entails the discipline Sociology of Law and is based on a qualitative survey consisting of two interviews.

Syftet med denna studie var att belysa kulturell kompetens och dess innebörd för sjuksköterskan. Syftet var även ta reda på hur sjuksköterskan kan förbättra sin kulturella kompetens för att kunna ge en individanpassad omvårdnad i ett mångkulturellt samhälle. En systematisk litteraturstudie har genomförts. Till resultatet användes 12 artiklar som var kvalitativa och kvantitativa. Kulturell kompetens innebar för sjuksköterskan att ha kunskap om olika kulturer för att kunna integrera patientens kultur i omvårdnaden.

GPS (Global Positioning system) and GIS (Geographical information system) has been used for planning and inventory in the forest sector for more than ten years. The last years the development has come to equip harvesters and forwarders with GPS and GIS (GIT). The goal with this study was to reach a basis for decision, how Stora Enso Skog should continue its investment in GPS and GIS in harvesters and forwarders. To reach this basis for decision, possible advantages and benefits, disadvantages and problems in the harvesting process was evaluated. The study was made as an interview study with four harvesting managers and ten machine teams. To secure the quality of the results an interview questionnaire was made before the interviews were done. The results showed that GIT will make the harvesting managers work easier.

Introduktion: Inom vården möts människor med olika kulturella och religiösatillhörigheter. Denna litteraturstudie har som mål att vara ett hjälpmedel till attmöta patienter som tillskriver sig islam. Studien beskriver kortfattat vad somkännetecknar islam som religion och att islam kan praktiseras på olika sätt.Syfte: Syftet med denna uppsats är att beskriva kompetensområden som kan skapagoda förutsättningar i vårdmötet mellan sjuksköterskor och patienter som tillskriversig islam. Metod: Litteraturstudie. Vi har använt oss av databaserna Cinahl ochPubMed.

AbstractThis essay consists of an analytical study of three present-day Swedish films depiction of teenage life. From these films we like to see how youths are described, what attributes they are given, in shape of attire and different symbolic items, such as language and body expressions. The essay emphasizes which values that dominates among the illustrated teenage groups and compares it to the values and expectations that we can derive from an adult society. Here we let the school?s main determining base documents, Lpo 94 and Lpf 94, represent the dominating values of the society.Our hypothesis is that media, and also these films, creates images that affects the societies comprehension of teenagers and also how teens see themselves.