The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

The purpose of this thesis is to investigate emotions and collective identity in the handicraftmovement. Which are the collective identities of craft movement, and is it possible to speak ofan over all collective identity among the handicraft people? I will also examine the emotion workboth on individual and group level.Eight qualitative interviews were conducted to achieve the aim of this thesis. Research haspreviously drawn attention to handicraft from a gender and a historical perspective but neverfrom an emotional one. The theoretical framework derives from an emotion sociologicalperspective where Collins interaction rituals, emotional energy and Hochschild?s emotionmanagement is the main theses.

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.

The purpose with the paper is to theoretically investigate how sensory experience and positive affect in contact with outdoor environment can promote health by 1) develop a model of the sensory and emotional processes based on multiple code theory (Bucci, 1997) and 2) examine if this model can increase understanding of the processes that takes place in outdoor recreation, the way this is described in environmental psychology research and theory. The paper starts by introducing research and perspectives concerning outdoor recreation. Different theories of nature?s health promoting effects are described. These include the restoration theories of Roger Ulrich and Steven and Rachel Kaplan, theories more concerned with outdoor activities and a theory combining these two perspectives called instorative theory. After this sensory and emotional information processing is examined through the works of Wilma Bucci and Jean Ayres. Antionio Damasio?s theories of emotion and Daniel Stern?s concept of vitalityaffects are than introduced to extend this reasoning.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

Familjeutredare på akut- och utredningshem är en yrkesgrupp som arbetar med utredning av föräldrars omsorgsförmåga. I arbetet träffar familjeutredaren dagligen människor som befinner sig i svåra livsskeenden. Detta ställer krav på familjeutredarens förmåga att hantera emotioner. Studiens syfte var att bidra till en djupare förståelse för familjeutredares emotionella lönearbete, vilka emotionella krav som ställs och hur de hanterar det. Studien utgick från Grundad teori (GT) och datainsamling innefattade sju semistrukturerade intervjuer.

The purpose of this paper is to find out how a few different women with a Roma heritage sees their to succeed possibilities in Sweden.To illustrate these issues has an hermeneutical approach been used. Materials were collected through interviews with Romani women in a municipality in western Sweden. The material created during the interview sessions is based on the five interviewees' interpretations of how they look at their life and the recognition of Roma people.The interview results show that Roma women have gone through various changes linked to school, language, family, work. Young women and their parents have become more aware that education is an important capital to invest in, in order to later obtain a good job and future. When it comes to school the results show that Roma children have become better at reading but there is still some Roma children who do not attend school, even though there is their native language, Romani, in many schools.

This paper aims to investigate if the underlying effects of the marketing phenomena clutter can be explained by negative priming. Although a lot of research has been made in the field of marketing, many people still claim "all marketing is good marketing", which we intended to challenge. In order to do this a tailored experiment analyzing the effects of clutter was created. The experiment consisted of two activities with the objective to manipulate the participants by making them avoid distracters. To maintain high ecological validity throughout the experiment actual brands were used as distracters.

This thesis focus on the presentation of the filmic room the viewer sees in George A. Romero´s three horror classics Night, Dawn and Day of the Dead. The hypothesis goes as follow; fear and element of tension becomes greater if the audience/viewer has a good knowledge about the filmic room in the film, in other words, a good spatial awareness. The conclusion is that it does. The environment is active in its becoming and in its presentation to the viewer.

Syftet med föreliggande studie var att undersöka vilken betydelse finlandssvenska kvinnors upplevda nivå av stress, självkänsla och emotion management (att kunna hantera de egna känslorna) hade för deras förmåga att anpassa sig till en ny tillvaro i Schweiz. Utöver detta syftade studien att klargöra vilka överlappningar som fanns mellan self-efficacy och dimensionerna i Black, Mendenhall och Oddou (1991) modellen över internationell anpassning. Fyra olika skalor användes för att undersöka relationen mellan anpassningsförmåga och variablerna ovan. Resultatet baserat på 35 respondenter visade att anpassningsförmåga korrelerade både med självkänsla och self-efficacy (tilltro till sin egen förmåga). Kvinnorna skattade anpassningen till livet i Schweiz som ringa krävande, hade låga stressupplevelser och en god självkänsla.

This thesis focus on the presentation of the filmic room the viewer sees in George A. Romero´s three horror classics Night, Dawn and Day of the Dead. The hypothesis goes as follow; fear and element of tension becomes greater if the audience/viewer has a good knowledge about the filmic room in the film, in other words, a good spatial awareness. The conclusion is that it does. The environment is active in its becoming and in its presentation to the viewer.

Studien sammanfattar uppbyggnaden av denna hemsida, där forskningen låg på att veta vilken typ av målgrupp som skulle besöka hemsidan med syftet att vara arbetssökande. Dessutom att ta reda på hur hemsidan skulle bli tilltalande genom att återspegla personlighet och emotion för målgruppen på ett tilltalande sätt. Studien genomfördes med hjälp av att ta reda på riktlinjer inom webbdesign, analysering av andras hemsidor tillsammans med information om målgruppen. Resultatet blev en färdig producerad hemsida som återspeglar personlighet och emotion till målgruppen på ett tilltalande sätt enligt riktlinjerna som följts med vissa avvikelser, samt att analyseringen tagits i åtanke till resultatet. .

This essay aims to examine how the synthetic non-human subjects, EDI and Legion, are constituted in terms of their bodies, gender, desire and emotion, in the gaming series Mass Effect. In a close-gaming method I also want to explore in which way the gamer can effect or even change the expressions of the body, gen­der, desire, and emotion made by the synthetic non-human subjects. In order to do this I use Judith Butlers and Sara Ahmeds queer theory, and Donna Haraways cyborg feminism. I concluded that EDI em­braces her embodiments and is given a highly sexualized female body, being more of a woman than a machine. While Legion is rather embracing disembodiment and is given a non sexualized, androgynous male body, be­ing more of a machine than a man.

Hur en text ska utformas och förmedlas om man vill att den ska bevaras i minnet hos mottagaren och vad som väcker emotioner är frågor som den här studien vill söka svar på. Ett bekvämlighetsurval har använts och deltagarna har läst och lyssnat till olika texter. Efter varje text besvarades en enkät. Resultatet visar att utförandet av text och uttryck är beroende på om vi ska läsa eller lyssna till den. Vidare har ett samband mellan upplevd emotion och upplevd minnesförmåga noterats.

Hur en text ska utformas och förmedlas om man vill att den ska bevaras i minnet hos mottagaren och vad som väcker emotioner är frågor som den här studien vill söka svar på. Ett bekvämlighetsurval har använts och deltagarna har läst och lyssnat till olika texter. Efter varje text besvarades en enkät. Resultatet visar att utförandet av text och uttryck är beroende på om vi ska läsa eller lyssna till den. Vidare har ett samband mellan upplevd emotion och upplevd minnesförmåga noterats.