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.

Från och med november 2013 finns det en beättarlåda i Robertsfors kommuns skolbibliotek som lärare i årskurs 1 har möjlighet att låna och använda i undervisningen. I den här uppsatsen undersöks berättarlådans syfte, förväntade effekter på elevernas skolprestationer och om det finns utrymme för vidareutveckling av berättarlådans innehåll och användningsområde. Vidare diskuteras berättarlådans potential som länk mellan de två yrkesgrupperna lärare och bibliotekarier. Detta eftersom det är ett objekt som skapats av en bibliotekspedagog med lärare och elever som avsedda användare. Elevernas inflytande på lådans utformning har en något margniell men lika viktig del i utvärderingen.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

There is an expression called ?grief of climate? that refers to feelings of powerlessness and heaviness related to the environmental problems of today. A feeling that every move we make has bad consequences for nature. This essay is an investigation of how art in general and jewellery art in particular can be a way of discussing and visualizing current environmental problems and the complex relationship between human and nature. I am discussing how artworks dealing with a dark and dystopian picture of the relation can be seen as the memento mori of our time.

This thesis deals with the information needs and information provision of teachers in compulsory school, from a role theoretical perspective. The object is to investigate teachers opinions on their information needs and information provision. The following questions have been used to approach the problem: Which are the information needs of teachers in compulsory school? How do teachers get the information they need? Which difficulties and deficiencies do teachers experience in their information provision, and what does the ideal situation look like? The theoretical frame of reference consists of a model of the information seeking of professionals, which is based on role theory. Qualitative interviews have been carried out with nine teachers.

This paper has evaluated a new type of prosthetic foot, X-Balance, which aim was to facilitate the performance on uneven ground for the user. This study have performed gait analyzes with three prosthetic feet, the X-Balance, Flex-Foot and assure Ottobock9192 on flat and uneven surfaces using 3D analysis system QTM (Qualisys Track Manager) and associated force plates. During the project a prototype of a design that can perform a mechanical gait were manufactured. The prototype has then been used to fulfill the purpose and objective of this study which is to make different final sets that demonstrate differences between prosthetic feet. Gait analyses of individuals have also been performed to get an idea of what normal gait is.

The decisions for investment are forward-looking and the base of a long-term strategy. The research within investment have focused on diverse formulas which are used in financial assessment, which also should be complemented with qualitative evaluation. Consequently, the focus should not only be on the execution of the formulas. Less time have been spent on research concerning what actually initiates the investment proposals and affects the decision-making. This will be highlighted in this essay.

The purpose of this Master?s thesis studies is to examine how information seeking is taught from a pedagogical and didactic perspective. The questions at issue are:? What is the content in information seeking education?? What aims are focused in information seeking education?? What methods are used in information seeking education? The methods being used are empirical studies and studies of literature, within the subject area. The study is inspired by phenomenographical learning theories.

AbstractIntroduction: Hand Arm Risk Assessment Method (HARM) is a tool to assess the risks of deve­lo­ping complaints of the arm, neck or shoulders during manual work. The method was developed in the Netherlands primarily for employers, but is also used as an aid to work environment in­spec­tors. The purpose of this study was to evaluate the HARM-method for assessment of biomecha­nical exposure of the upper limbs when performing manual tasks as well as its suitability to be used within work environment inspection. Methods: Ten labour inspectors conducted assessments of five video-recorded work tasks. Assess­ments made with HARM were compared with those made with the Assessment of Re­pe­titive Tasks (ART) tool and with ACGIH Hand Actvity Level (HAL) - both methods for assess­ment of bio­mecha­nical exposure of the upper limbs - and with the model for the assessment of re­pe­titive work in the pro­visions of the Swedish Work Environ­ment Autho­rity on ergonomics for the prevention of mus­culo­skeletal disorders, AFS 1998:1.

The purpose of this thesis is to examine how e-commerce companies work with their relationships to customers. We have conducted a case study of two companies, Koll and Webbshoppen, both active in the e-commerce industry. Our empirical study has shown that it is important for e-commerce companies to create long-term relationships to their customers, but it can be difficult to create these relationships since the companies have little contact to the users of Internet. To build relationships, e-commerce companies market themselves through different types of media to create awareness. It is also essential to be situated high in search engines.

The paint market of today is a jungle whit an enormous range of different paint types; there all has different properties and different compositions, some with big influence on the environment and some whit less influence on the environment. It could even be difficult for an expert to always know what should be used on which surface and what would be the best out of the environmental point of view.This work is not intended as a total review of all the manufactures range of colours; only as a deeper dissertation about distemper paint in general, in particular Falu Red Paint. Whit focuses on the environmental issues.The work is especially for those who are ready to paint but don?t know what paint they should chose and people that has a interest in paint and environment, perhaps it also could be of interest for professional painters even when there probably isn?t any big news for them. The information is compiled from the Internet and downloaded brochures from the Internet..

The existence of social networks on the Internet is today seen as broad, and the number of users of the network is increasing. There seems to be many reasons to which people are using the social networks. Within the network, users can for various reasons create groups with different objectives. One of the reasons is that groups are created in order to influence a company. With a perceived feeling that companies handle the problem differently, we assume the source is the uncertainty about what the groups really are.

The main aim of this study is to investigate which structural ideas that lies behind the European Union?s marine operation Atalanta that has been put into motion to counteract piracy and robbery outside the coast of Somalia. In order to do this, we have with the use of the theory of weak states, intervention as well as sovereignty, investigated EU?s document in the question with the use of the idea centered analytical method. The questions that has guided this study, lies both on an empirical and theoretical level.

The object of this study is to examine the effective functionality of an OPAC-system while a few participants interacted with the catalogue. I?ve used Carl Martin Allwood?s (1998) four designed usability factors to be able to estimate the effective functionality of the online catalogue. Theoretic basis is Human Computer Interaction together with Allwood?s four defined usability factors.

The object of this bachelor thesis is to examine how publiclibraries are working to reach out to boys in their early teens,and from a relationship marketing perspective see howlibraries are using marketing as a tool in creating long-termrelationships with this user group. The following questionsare asked: How do public libraries market themselves toboys in their early teens? How are children?s and youthlibrarians working to create long-term relationships with thisuser group? How do children?s and youth librarians viewmarketing as a way to create long-term relationships with theuser group? The theoretical framework of the study is EvertGummesson?s model of relationship marketing. Interviewswith five children?s and youth librarians make up theempirical data.