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.

The purpose of this study was to describe and analyze youth community service in the Kalmar municipality. Our focus was on juvenile offenders and predecessor of public authorities. The juvenile offenders in our study have completed youth community service. A qualitative study was undertaken which include seven interviews. Our empirical data were compared and analyzed with previous research data.

Att skolan ska arbeta med hälsoförebyggande insatser beskrivs av Socialstyrelsen som anger att skolhälsovården ska vara en tydlig aktör i det hälsopreventiva arbetet som samhället riktar till barn och ungdom. Därtill betonas skolhälsovårdens medverkan i det hälsopedagogiska arbetet såsom hälsofrämjande undervisning eller individuella hälsosamtal. Utifrån ett individanpassat arbetssätt utgör hälsosamtalet en naturlig del av hälsoarbetet för skolsköterskan. Syftet med studien var att beskriva förutsättningar för skolsköterskans hälsosamtal med elever i skolan med fokus på individ, grupp- och organisationsnivå. Skolsköterskor inom den kommunala skolhälsovården med representation från tre län ingick i studien.

AimThe aim of this study was to survey the physical fitness in boys with type 1 diabetes (IDDM). The results were compared to a control group with healthy boys that have preformed the same tests in other studies. Our questions were:1. How does BMI relate between IDDM-children and healthy peers?2.

In this study, we have considered the impact the organization`s implementation of its vision of the psychosocial work enviroment has been for the relations between the employees. We have primarily relied on a hermeneutic approach to understand our empirical data, and when we have interpreted and made a socialpsycological analysis on our collected empirical data. We have used Smith´s Institutional Ethnography, Sheff`s Social bonds and Asplund`s theory of Social responsivity. To collect the empirical data we have combined quantitative and qualtitative methods and a textanalysis at a visiondocument in the aim of capture both the depht and the breadth of our chosen fields of study. The results we have found shows that the psycosocial work environment within the organization can be seen as interplay between individual and enviroment and between individuals as well and that this interaction is influenced by the organizational culture that is created by the organization`s political vision.

AbstractEssay in political science, C-level, by Samanta Pudic´, spring semester 2008. Tutor: Susan Marton. ?The relationship between national government and local municipality when a refugee centre shall be located.?The purpose of this essay is to examine the relationship between government and municipality with the help from the interdependens theory when a refugee centre is located. To be able to say something about the relationship between those two actors I have been using two municipalities as examples.

ABSTRACTWhat kind of information and instructions with the consideration to diagnosis do patients, treated by the dental hygienist students at the University Kristianstad, get regarding oral hygiene, diet, flour and tobacco.The aim of this study was to examine what kind of information and instructions regarding oral hygiene, diet, flour and tobacco have patients treated by the dental hygienist students at the University Kristianstad, if they had the diagnosis caries or periodontitis. The study is based on a review of dental records of adult patients from twenty years on a supportive treatment program. In all 640 patients were enrolled at the clinic, 20050309. A selection of 100 patients treated at the clinic from 2000 was made. Fifty off the dental records should have the diagnosis caries and fifty the diagnosis periodontitis.

 Syftet med denna studie är att med longitidunella data, där man följer samma individer över tid, från 2000-talet ta reda på om det finns en trend i psykisk ohälsa hos högstadieelever. De rapporter som finns baseras på longitudinella data som inhämtats före 2000-talet och därför avser denna studie att delge fältet ny och aktuell kunskap då denna studie baseras på longitudinella data från 2004 och framåt. Vidare ämnar studien undersöka huruvida tonåringarnas familjesituation och nationellt ursprung påverkar en eventuell trend i den psykiska ohälsan samt om det föreligger någon skillnad mellan pojkar och flickor. Resultatet visar att det finns en signifikant skillnad i psykisk ohälsa över tid och att flickor i större utsträckning än pojkar upplever psykisk ohälsa. Ingen av de övriga variablerna visade på någon signifikant skillnad, varken nationellt ursprung (p =.631), familjekonstellation (p =.300) eller pilotskola (p =.138).

Denna uppsats undersöker vilka faktorer som är viktiga för att en brandingstrategi ska fungera och attrahera rätt konsumenter. Uppsatsen använder sig av en fallstudie utav kläd-­ och inredningsmärket Gant för att analysera om de utvalda marknadsföringsbegreppen och teorierna fungerar när de används i en brandingstrategi. Empirisk data kommer från en djupintervju samt en enkätundersökning och analysen av insamlad data har genererat en schematisk förklaring som beskriver tre olika nivåer av påverkan av en konsument i ett brandingsammanhang. Den schematiska förklaringen är användbar för marknadsförare som söker få en bra uppfattning för vilka faktorer de ska fokusera på för att deras marknadsföringsstrategi ska lyckas..

After a workshop in Kuopio held in June 2006, Interbull decided to go forward with the development of a system for beef international genetic evaluation and a three year project called Interbeef was launched in June 2007. The participating countries are so far limited to Europe and the only trait evaluated at present is adjusted weaning weight (weight at 200 days). The results from a first international genetic evaluation have been shared with the countries but are not yet official. The evaluation is based on data from purebred Charolais and Limousin. To achieve good estimates of proofs in an international context it is important that methods for data validation and model selection are implemented.

The aim of this work was to investigate how it is to move in hierarchy from crew toofficer within the seafaring profession and how to be affected by this. How you areperceived by the crew when going from to represent a part of a system to represent adifferent part of the same system and if you are ready to assume the responsibilities of thenew role entails?This is relevant and interesting as we will soon is facing at this transition. The work isbased on a qualitative approach. The choice of this method gave the information neededfor a perfect result.Interviews were conducted through personal meetings with active officers which alsoprovided the opportunity to ask follow-up questions and the respondents were given theopportunity to share their experiences.

The aim of this thesis is to show gender equality in school for teacher's choice of words with gender-sensitive language related to children's literature "Do you know Pippi Longstocking?". Work has focused on preschool and grade 1. The theme of the thesis is that the teaching profession should look human. The study provides a literature review of the teacher's choice of words in the gender order as the words hen, man, gender, sex, etc., and a review of Pippi Longstocking by Astrid Lindgren on the basis of the related concepts.

Syftet med denna studie är att förklara varför konsumtionen av ekologiska kläder haft en svag ökning sett utifrån konsumenternas perspektiv. För att kunna besvara syftet har en kvantitativ metod legat till grund för denna studie. Data har samlats in med hjälp av enkäter för att undersöka om det föreligger något samband bland konsumenter. För att kunna presentera ett mer djupgående resultat har den kvantitativa metoden kombinerats med en kvalitativ metod vid analys av data.Teorin i denna studie har använts som utgångspunkt för att bättre förstå konsumenternas köpbeteende samt betydelsen av varumärken. Studiens empiri består av den data som samlats in genom enkäter.

This is a thesis written for a master's degree at the Computer Vision Laboratory, University of Linköping. An abstract outer product is defined and used as a bridge to reach 2:nd and 4:th order tensors. Some applications of these in geometric analysis of range data are discussed and illustrated. In idealized setups, simple geometric objects, like spheres or polygons, are successfully detected. Finally, the generalization to n:th order tensors for storing and analysing geometric information is discussed..

A degree project has been carried out at Motion Control, Västerås. The degreeproject ?Grafisk Skärm för Inbyggda System? have developed a first prototype of anembedded system with a display, a graphical user interface with touchscreen andpossibilities to communicate with external units.The work initiated with surveys of critical components. A technical specification forthe desired end product was developed. With the technical specification as support,design specifications for hardware and firmware were developed.After the specifications were done, a circuit diagram was developed and a circuitboard was made.