Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What Difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any Difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

When the population is getting older, the need for complex care and nursing interventions in elderly care increases. To create a holistic view of the elder and their life situation, interprofessional team collaboration is often desirable and necessary. Teamwork is often described in positive terms, but previous research has shown that this work method is complicated and requires constant reflection and development. The purpose of this study was to investigate how elderly care teamwork is formed in the interaction between representatives of different professionals. To accomplish this purpose, we have studied how the team members define a well-functioning teamwork and Difficulties, and how consensus is achieved in the team.

The Employment Protection Act (1982:80) provides provisions regarding priority of re-employment. A few cases where these provisions have been subject to examination, have been discussed thoroughly in SOU 2014:55. In these cases the Labour Court has identified the question whether the provisions regarding priority of re-employment can be subject to circumvention in an illegal manner. The Labour Court has stated that it would be incompatible with the sense of justice if the provisions could be circumvented to the detriment of employees entitled to priority of re-employment. However, the Labour Court stated that certain conditions have to be imposed for the assessment.After analysis of the conditions, it is established that they are deemed to cause major Difficulties for employees, why it is held that the purpose and the function of the conditions are not achieved. The purpose of the essay is therefore to investigate whether the application of the conditions imposed by the Labour Court, need to undergo modifications to meet the underlying purpose of the creation of the conditions.By reason of the difficulty with the conditions, the essay provides three different amendments in which two of the amendments are ascertained to not contribute to such an improvement that they should actually be applied.

Today's consumer society has led to never-ending choices in terms of brands, products and prices in an endless variety of shops. The retail industry is a very complex industry that includes many different types of sales channels and many different types of products. A consequence of this trend is that brand owners today face Difficulties in understanding how their products are being evaluated and Difficulties in knowing which final cause that make a consumer willing to by their product is hard to figure out. The industry is very diversified, which means that for a company to really understand their position and their role on the market it requires that the company put a lot of effort and also a lot of money in the process of trying to figure it out. We will with this paper try to explain a small piece of that understanding and we hope to get results, which contribute to the further research in this area.

This is an investigation into the ways in which a group of librarians experience and make use of the intranet in their vocational role. The theoretical frame of reference consists of a model of how professionals seek information, which is based on a role-theory. As a method, I have applied a qualitative case-study. Using semi-structured qualitative interviews I have interviewed five librarians and the webmaster responsible for the intranet in their library. I have investigated how elements such as the age and vocational role of the librarians affect their use of the intranet.

This is a qualitative study whit purpose of showing how teachers work whit students in need of special support in school. The purpose has been to study what teachers mean whit special aid, and if the support is individually adapted for each students needs. I have trougt interviews, observations and examinations of diverse documents found paradoxes where teachers and the scool leaders claim that they work whit the integration of all the students at school, while the teality shows a different picture. I have found a clear segregation of students, where they have on repeated occasions had to leave the classroom to receive tuition. The school stuff has a wide iiew of wich students are included in the term "students in need of special tuition".

The literature on spelling and spelling development suggests there is a strong relationship between spelling and phonology (Bruck & Treiman, 1990; Caravolas, Hulme & Snowling, 2001; Craig, 2006; Gindri, Keske-Soares & Mota, 2007). Spelling, however, is considerably less researched than reading (Caravolas, Humle & Snowling, 2001). Spelling Difficulties are known to be more persistent in people with reading and writing disabilities, even when their reading has become acceptable (Høien & Lundberg, 1999) but more research is needed in this area. Assessment and detailed knowledge of the Difficulties is of great importance in order to provide the appropriate help for children with reading and writing disabilities (Frisk, 2010; Magnusson, Nauclér, & Reuterskiöld, 2008). The purpose of the present study was to develop and try out a phonologically based spelling test for children, with focus on medial phonemes.

This is a qualitative study whit purpose of showing how teachers work whit students in need of special support in school. The purpose has been to study what teachers mean whit special aid, and if the support is individually adapted for each students needs. I have trougt interviews, observations and examinations of diverse documents found paradoxes where teachers and the scool leaders claim that they work whit the integration of all the students at school, while the teality shows a different picture. I have found a clear segregation of students, where they have on repeated occasions had to leave the classroom to receive tuition. The school stuff has a wide iiew of wich students are included in the term "students in need of special tuition".

The aim of this Master's thesis is to examine Difficulties concerning information acquisition, use, and management experienced by graduate students in physics during their first years of research work. Semi-structured, qualitative interviews were carried out with nine doctoral students. The theoretical background for analysis of the material is based on the work of Patrick Wilson, with particular focus on the concept of cognitive authority, and on that of Lars Seldén, who has proposed the idea of an information seeking career running parallel to the academic career of the researcher. Results from the interviews indicate that most of the students, in the early stages of their information seeking careers, rely to a great extent on supervisors and more experienced colleagues when identifying material needed for the research project. In a situation where information of potential relevance is abundant and where experience and focus are not yet fully developed, senior researchers function as cognitive authorities and as guides to other cognitive authorities.

My essay is about me and my colleagues who have come to realize that maybe we are stuck in old habits when it comes to preschool indoor environment from a gender perspective. The insight has enabled us now face the challenge of how to deal with and move forward with gender issues and the indoor environment. The reviews between us educators differ greatly, making it difficult start of a process of change, or development, of previous work in the preschool. The Difficulties of working with gender in preschool is that we do not know how teachers influence or shape the children. We educators controls many times the children, both consciously and unconsciously and sometimes benevolence tend to instead become a takeover.

China is considered as one of the world?s fastest growing economies and the future of China looks promising. Even though the Chinese market attracts many new foreign companies to enter the market there are entry barriers which companies may encounter as obstacles, which will aggravate the market entry in China. As a result companies loose business opportunities and therefore it is of great importance for Swedish companies, which are planning a Chinese market entry, to identify which entry barriers that are considered to be the most difficult obstacles to overcome.The purpose of the thesis is to examine which entry barriers that are generally considered to be the most difficult obstacles for Swedish companies to overcome when entering Chinese markets and to rank the five most difficult entry barriers to overcome.Information about these entry barriers have been gathered from Swedish companies, which have carried out successful market entries in the Chinese markets, through an e-mail questionnaire.The result generally shows that the most difficult entry barriers to overcome in China were: bureaucracy, property laws, language, cultural differences and Difficulties finding local partners. The ranking of the entry barriers? result shows that bureaucracy is the most difficult obstacle to overcome, followed by cultural differences, language, relations and access to distribution channels.We conclude that companies experience different Difficulties overcoming these entry barriers, which depends on the companies? size, years in China, markets and if the entry barriers were considered controllable or uncontrollable.

Background: The lack of knowledge regarding preschool children's mental health prompted Uppsala University, in collaboration with Uppsala Kommun, to start a study in which children aged 3, 4, and 5 years are screened using the "Strength and Difficulties Questionnaire" (SDQ). This screening method has been introduced into the majority of Uppsala County child care centers (BVC), and the nurses' experience of working with this method is examined in this paper.Method: A qualitative approach with semi-structured questions was used to interview ten nurses who pioneered the SDQ Method. The interviews where recorded, transcribed and analyzed using content analysis.Results: Three themes and nine categories were identified from the interviews. The themes were: "Attitude and motivation are important when working with the form", "Clearer overall picture with preschool answer", and "A tool to identify Difficulties". The results show that the nurses were satisfied with the form.

Background and aim: Asperger syndrome is a neuropsychiatric disability which is essentially characterized by impairments in social interaction. Little is known about how these individuals experience social interaction and more distinctly close relationships. Therefore the purpose of this present study is to explore how initiating and maintaining close relationships could be facilitated for individuals with Asperger syndrome. Furthermore how these individuals would like others to behave towards them. By assuming an insider perspective the empirical data is based on the participants own descriptions of their experiences, thoughts and ideas about close relationships.Findings: Most respondents state that they experience Difficulties initiating social interaction, the main reason being that they don?t know what they are expected to say or how to act in this type of situation.

Background: According to the Swedish Social Board induced abortions are increasing in the modern day society. Nurses who work with in the gynecological department can come across patients seeking care for an induced abortion.Theoretical framework: The findings of the study will be discussed in relation to Peplau's nursing theory, ethical concepts and nursing concepts.Aim: The aim of the literature review was to illuminate the experiences of nurses working with induced abortion.Method: A systematic literature review with an inductive approach was chosen. The findings are based on seven qualitative and two quantitative studies. The articles were assessed through two different modified templates based on qualitative or quantitative design.Findings: Nurses and midwives experienced their work with induced abortions as emotionally stressful. However, it was highlighted that all women have the right whether to choose abortion or to proceed with the pregnancy.

Introduction: Mental illness is a public health issue which 20-40 per cent of the inhabitantsin Sweden suffer from. Many factors can lead to mental illness and because of that it isimportant that different organisations and professions collaborate in prevention and healthpromotion work. To develop the collaborative process by noticing Difficulties and successes,documenting, follow-up and evaluation is of great importance. Aim: The aim of this literaturereview is to investigate which methods are used for evaluation of health promoting anddisease preventive collaborative projects, which focuses on mental health directly orindirectly, and find out what results these projects has revealed. Method: Literature reviewwith descriptive design.