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 purpose with this study was to analyse students' conception of living things, and to establish how a social constructivist learning situation affect their conceptions. The method consisted of questionnaires, followed by group discussions and a final survey. The main result was that students have everyday conceptions about scientific phenomena that are reinforced by the social interaction. Some students were positively influenced by the interaction with their peers, where non-scientific conceptions were replaced by conceptions of a scientific nature. Furthermore, the cultural artifacts are of very good means, but the study showed a strong need for a knowledgeable person, e.g.a teacher, to guide students in the right direction during the discussions.

Studien syftar till att beskriva hur lärare i matematik upplever att de praktiskt hanterar elevers olika förutsättningar i sin matematikundervisning. Undersökningen genomfördes som en fallstudie av två lärare i matematik i grundskolans senare år. Det empiriska materialet består av fyra klassrumsobservationer, som analyserades för att identifiera olika typer av individualisering, samt fyra intervjuer, för att belysa lärarnas upplevelser av och tankar kring individualisering. Det framkom att det förekommer flera olika typer av individualisering. En del individualisering var ett resultat av lärarens medvetna val, men det förekom även individualisering som lärarna delvis var omedvetna om..

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

Our starting point has been to examine how a project manager without knowledge of the industry is able to plan a project. And also which difficulties that may arise. A qualitative study was conducted at project managers who worked in the construction industry and events industry. Seven interviews were conducted, four in the construction sector and three in the events industry. Respondents are active as project manager in Värmland and Närkes counties.

 Den här studien vill synliggöra elever med läs- och skrivsvårigheter och deras situation på yrkes­förberedande gymnasieprogram. Studien är baserad på kvalitativa halvstruktu­rerade intervjuer med kvinnliga elever som studerar vid yrkesförberedande gymnasieprogram. Resultatet belyser det stöd och bemötande som eleverna upplever från skola, familj och kamra­ter. Ett tydligt re­sultat i denna studie är brist på information från lärare till elever om tillgängliga kompenserande hjälpmedel. I slutsatsen presenteras förslag på utvecklingsprojekt mellan be­rörda parter i skolan för att förbättra måluppfyllelsen för elever i behov av särskilt stöd..

With a starting point in a project for reinforcing small scale business among immigrants in Sweden, carried out within Swedish for immigrants (sfi), the aim for this thesis is to examine the project from the view and experiences of the participants. Interviews with participants in the project have been inspired by the teoretical and methodological views of Grounded Theory.The interviews show that some participants want to start their own business, but almost as many don?t have that dream. The former group all have experience of being self-employed. They are aware of the difficulties but are nevertheless determined to proceed their dream.

A thesis directed towards Innovationsslussen in Gothenburg about securing, improving and simplifying sitting on the toilet for patients with sitting difficulties. The primary target group for the project is patients who have had a stroke and as a consequence from that suffers from various kind of bodily paralysis.An overall goal was to design an aid that was comprehensive enough that the patient could manage sitting securely on the toilet without have a nurse giving physical support during defecation.Five conceptual proposals were developed and evaluated in consultation with Innovationsslussen and one was selected to be further developed.The result was an integrated support at the toilet that facilitates a good sitting posture which minimizes the risk of falling and provides comfortable support when leaning to the side. The product is divided in two with both a redesigned carryingsystem and a new type of support surface adapted for the purpose..

This report describes the work with creating a CMS (Content Manager System). A CMS is a web tool so you easy can publish materials on your web page. With a CM Scan you can without any knowledge of programming web pages create and maintain a web page. This will result in that you and your organisation save time and money. You can also split the responsibility for the webpage in different roles, but still keep the control. We have chosen to create our CMS in a script language called php4 and with the database server MySQL, we have also used JavaScript a lot.

Transcending sound design is possible. There are unseen possibilities and a great potential for improvement and development in sound and music design ? but there is a great difficulty penetrating the obstacles that lies in the way for such development to take place and to exist. The difficulties in being negotiable and productive lies more within the limits of the audience it has to gain, than in itself. It is as though music and sound design has to evolve very slowly, in an almost evolutionary style; one step at a time, to be accepted.

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.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

To complete an overweight treatment program is associated with better weight loss. Previous studies have in principle focused on drop-out from the entire program, not individual parts of a program. Factors previously shown to influence the patients´ weight loss results are: frequency of individual meetings with a professional, the lack of social support from family or friends, the lack of motivation and in a few studies vacations. In several studies the drop-out patients have stated that their reasons for drop-out were dissatisfaction with the staff and the program design. Drop-out has also been shown to be connected with difficulties in adherence to the diet.

This essay discusses children?s rights and control and system of rules in HVB-homes that provide treatment for adolescences with drug abuse prob­lems or criminal behavior. The results of this study are based on interviews with four persons working in managerial positions on different HVB-homes and shows the difficulties of having a children?s rights perspective in a con­text where a higher level of control is necessary to protect the best interest of the child. The study suggests that the question of balance between children?s right and the need for controlling system of rules needs to be fur­ther dis­cussed to improve, and as far as possible guarantee that these adoles­cence receive best possible care and do not suffer unfair restrictions on liber­ties..

The purpose with our study is to increase our knowledge about how personnel in different activities experience the work with childrens who is growing up with addicted parents. What the personal experienced as important facts was structure and flexibility to take care of all children´s special need.Something else they experienced was, during discussions with children it´s important to listen to them and confirm their self-esteem.We have found that there are many well-functioning activities of this kind of children, but there are difficulties to have the parents to take the children to the activities.The personal believe that this is because the parents do not realise their addiction problem enough. The respondents expressed a which to get closer to the school so they can increase cooperation and reach more children in this way, and a lot of these respondents also point out that the community where ever the children are has a obligation to report or notify the social service if there are any children that need care..