Bakgrund och problem: Intäkter är en viktig post i den finansiella rapporteringen för användares beslutsfattande. Dock omgärdas intäktsredovisningen av flera svårigheter gällande bedömningar av när och till vilket belopp intäkter ska redovisas. Detta är speciellt ett problem vid redovisning av uppdrag som löper över flera redovisningsperioder, vilket är vanligt i byggbranschen. IASB har haft ett förslag till en ny standard för intäktsredovisning ute på remiss och IASB:s främsta syfte är att redovisningen ska vara användbar för användare av finansiella rapporter. Införandet av en ny standard kommer att innebära förändringar i byggbolagens redovisning och därmed även användbarheten i redovisningsinformationen.

From underwater boat to submarine ? The development of the Swedish submarine service 1945-1960 The scope of this essay is the development of the Swedish submarine service during the period 1945-1960. The aim is to answer the following questions:- What kind of new technology did Sweden acquire when salvaging the German type XXI submarine off Gothenburg at the end of World War II?- In what respect did this technology differ from that of the Royal Swedish Navy and did it subsequently contribute to the tactical and operational development?- What tactical and operational development was accomplished between 1945-1960?The timeframe, 1945-1960, was chosen since this is when the analysis of the salvaged type XXI submarine and related effects was conducted. Furthermore, it is also during this time that the Swedish submarine service is beginning to evolve as a result of the new knowledge mentioned above and the experiences made by both the allies and the Germans during World War II.The theoretical framework primarily refers to the theories on naval warfare by Sir Julian Corbett.

Background: Human interaction by touch plays a central role for our health and well being throughout life. When people touch each other our bodies release a hormone called oxytocin into the bloodstream, this gives the body a soothing effect. Touching on the other hand can be perceived as unpleasant if it is not in accordance with the patient?s norm or wishes. From biblical times and through to today human touch plays a central part of nursing.

This thesis describes how social work language practice circulates around the implementation process of an evidence based structured assessment tool – Savry. The purpose is to examine and understand the social workers language practice in a working group that uses this structured assessment tool in their work with youth. The purpose is also to look for dimensions of identity in terms of discourse. The ontological viewpoint is post-structuralism where language is in focus. The theoretical framework is discourse theory based upon the work of Ernesto Laclau and Chantal Mouffe.

Franchiseavtal är en typ av vertikalt avtal och bedöms på ett generösare sätt än horisontella avtal, dock kan även denna typ av avtal innebära skadeverkningar på konkurrensen. EUsträvar efter att uppnå fri och effektiv konkurrens, vilket gör det nödvändigt att undersöka hur detta bäst säkerställs. Den amerikanska antitrusträtten syftar till att säkerställa konsumenternas välfärd, vilket anses bäst uppfyllt genom fri konkurrens. Syftet med uppsatsen är att undersöka hur synen på franchiseavtal är inom dessa två rättsystem och sevilka effekter som ett franchiseavtal kan ha på konkurrensen. Franchising kännetecknas av att en franchisegivare ger franchise till en franchisetagare, som måste leva upp till en viss standard och tillämpa vissa metoder vid försäljning av de produkter som tillhandahålls avfranchisegivaren.

Warnit AB har under ett tidigare examensarbete vid LTU utvecklat ett intelligent larmsystem som känner av vibrationer och automatiskt sänder ett trådlöst larm till användaren via SMS eller e-post. För att utveckla ytterligare produkten har Warnits VD, Peter Stenlund kommit med ett förslag om effektmätning på trefassystem. Detta examensarbete har i samarbete med EISLAB (Embedded Internet System Laboratory) vid Luleå tekniska universitet resulterat i ett prototypeffektmätningssystem för aktiv, reaktiv och skenbar-effekt på symmetriska trefaslaster. Aktiv, reaktiv och skenbareffekt kan avläsas både på plats via en display och via Internet på en webbsida genom att använda WarnitBoxens trådlösa kommunikationsmöjlighet för att koppla den trådlöst till Internet..

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.

This paper is a compilation of some of the important viral zoonosis that can be passed from apes and simians (simian and prosimian) to man. Viral zoonoses are viral diseases that can be passed from animals to humans. The paper will also provide a better insight of the risks workers and visitors to the zoo can be exposed to. The viruses that this paper is focused on is herpes Bvirus, simian T-lymphotropic virus type 1 (STLV), simian immunodeficiency virus (SIV), Ebola virus, Marburg virus, yellowfever virus, monkeypoxvirus and hepatitis B virus. The choice of viruses is based on how infectious they are and how pathogenic they are.

Captured in the room of Göran Tunström?s spoken language, fenced behind his barrier of manic words. This essay is about the limit of language and world?s necessity to be spoken to be experience, about telling as a manufacturer of meaning and a subject?s motion between fiction and reality. Based on the novel Skimmer from 1996, my purpose is to identify ?a linguistic room? in Tunström?s narration and show how this room is given an existential character by its temporal and spatial dimensions.

The project has sprung out of my imagination. I wanted to find out what happened to my creativity, and my way of making product design if I used the method of putting myself into a fictive world. The project has taught me to rely on myself and my knowledge as a designer.I have made a chair which closes out sounds and gestures in public places. A chair which provides you with peace and quiet in a busy environment..

BackgroundThe lifeworld describes the experience of being a humanbeing, how we experience life and how we live our lifes. When a disease, such as depression occurs, the whole lifeworld can be filled with suffering. Depression is an affective disease, which means it involves the emotions. The patient gets dejected and the emotional devotion abates. Broken sleep, anxiety, pain, concentrations difficulties, fatigue and reduced appetite is some of the symptoms.

In the year 1800, about 5 % of the world population lived in cities (World Wide Fund for Nature, 2012, 3). Today that number is about 70 % in Europe and North America, and in 2050 it is expected to be 86 % in the developed world and 67 % in the developing world (www, UN, 2009). In addition, the global population is expected to increase with 2.2 billion people until 2050. As a result of the population increase more food has to be produced which requires more transport from the countryside to the cities. However, this flow of resources faces some difficulties.

Today many companies are global and can exist all over the world. It is more common that projects are conducted in different locations, from various cities in a country to nations in different parts of the world. To manage projects both traditional practices such as the Waterfall method and new flexible methods known as agile methods are used. How is the process affected when a project is distributed, when the team is scattered in different places? This makes it difficult to create a good project, something we will discuss and try to find solutions for.

Syftet med studien är att presentera olika begrepp med definitioner för odefinierade rum i bebyggd miljö. Rum som blivit över eller bortglömda i stadsplanering, övergivna och förfallna områden eller rum som saknar en känsla av identitet. Olika författare med olika bakgrund presenterar olika begrepp och definitioner för dessa rum. Genom litteraturstudier undersöks nio relevanta begrepp från publicerad litteratur. De undersöks utifrån frågor som behandlar författarens ursprung, verkets publiceringsår, begreppets definition, exempel som ges på odefinierade rum, hur rummen uppkommit samt hur de enligt författaren bör behandlas i planering.

This thesis analyzes the effects of export subsidies on Swedish cereal export. The analyzes are based on data on cereal export from Sweden to countries outside the EU from 1990 to 2003. In 1995 Sweden became a member of the European Union. Before the membership, the Swedish agricultural policy was decoupled in a larger sense than the European CAP was, which means that the Swedish producers had decreased their production more than the European farmers. When Sweden became a member of the EU the production started to increase again to an EU level.