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.

Syfte: Syftet med denna uppsats ge en ökad inblick i individuell sponsring då litteraturen kring detta fortfarande är väldigt begränsad.Metod: Uppsatsen bygger på en kvalitativ ansats då vi ansåg att detta skulle ge det djup vi eftersökte för att finna svaret på hur företag resonerar kring sina sponsringsåtgärder. Vi började med att studera den tillgängliga litteratur som vi fann både i bibliotek och i databaser, för att sedan jämför dessa teorier med de tre semistrukturerade intervjuer som genomförts i empiri kapitlet. Vår avgränsning gjorde urvalet av respondentföretag väldigt limiterat, dock fann vi tillslut tre företag som passade våra preferenser väl, vilket bidrog till en ökad validitet i arbetet.Resultat & slutsats: De tre olika respondentföretagen definitioner av sponsring skiljde sig åt, dock var kärnan i deras definition densamma. Vi tror även att sponsring inte skall användas i alla sammanhang. Istället bör företag noggrant överväga vilka personer och events som varumärket vill bli förknippade med, vilket stärker företagets profilering hos deras respektive målgrupp.

Konsumentmarknaden har under de senaste åren genomgått stora förändringar till följd av denöka individualismen och det stigande mediebruset. Det är mer lönsamt att behålla befintligakunder än att söka nya kunder. En upptäckt som gett upphov till en databasdriven ochlojalitetsbyggande form av marknadsföring, vilken genomsyras av responsdrivandekommunikationen som är riktas och relevant för kunden. En av de viktigaste frågorna köpcentrenmåste hantera är hur de kan skapa kundlojalitet i dagens hårt konkurrensutsattakonsumentmarknad. Lojaliteten är en av de viktigaste faktorerna för att skapa vinstdrivandeköpcenter och används främst för att öka försäljningen hos de centrets inhyrda butiker.Syftet med vår uppsats är att undersöka och beskriva hur köpcentren arbetar för att skapa ochstärka sin kundlojalitet samt vilken form av kundkommunikation som bedrivs.

This thesis presents the results from a osteological analysis and a GIS-study aimed to examinedifferences in the located animal bones in different areas of the excavation site of Ajvde.The osteological material came from five excavated square meters on the site and was comparedwith osteological results from other researchers from different areas to create overview and try tosee differences between the areas.The GIS-study took data from all animal bone material excavated on the site, a total of about 2300kilos, and presented them in maps of spatial distribution for each layer (pictures 4, 5, 6 & appendixpicture 1) to see if there were any clusters of activity and changes between the layers. The dating ofthe culture layer and the burial field (pictures 7 & 8) were presented in maps to see if they could becorrelated with what was seen with the animal bones. Pictures of different shorelines were alsopresented (picture 9) to compare with the results that were seen in the changes of animal bones fromdifferent layers.The results of the GIS-study have shown that the activity on the site have moved over time alongthe hight differences of the land. The earlier layers show activity only on the higher elevation butlater moves down, and in the upper layers activity have been all over the excavated area. Clusters ofanimal bones were seen in the so called ?black areas? of the sites (shown in picture 2) but also otherareas contained a lot of animal bones.The results of the osteological analysis have shown that there are differences in what species arefound in different areas.

The purpose of this essay is to examine the consequences following an adaptation from literature to video game formatby comparing Alice's Adventures in Wonderland and Through the Looking Glass with American McGee's Alice and,primarily, Alice: Madness Returns. In order to answer this, aspects of both game theory and literary critique are takeninto consideration, regarding for example the narrative potential of the game medium and the gameplay's possibleresemblance with Wolfgang Iser's theory of the reading process.The analysis shows in what ways the original narrative has been altered in order to fit its new medium. Some of thebooks' main ingredients are simply retold in the games' so called information spaces, i.e. text and video sequenceswhere the otherwise playable character is not controlled. Others, instead, have undergone a ludolization or ergodizationwhere the story events are experienced as playable elements in the games' action spaces.

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.

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.

Emerging infectious diseases are a recurring threat to both human and animal health. Understanding the multiple causes behind the emergence of new diseases is key to the prevention of new and potentially devastating outbreaks. The list of underlying causes is long, including a variety of anthropogenic, environmental, molecular and climatic changes that promote the emergence and spread of disease. Two of these factors are central to the emergence of new diseases and receive special attention in this study. The spread of disease from wildlife to livestock and diseases that spread from animals to humans (zoonoses) are of importance as they implicated in the majority of EID events.

Share repurchases in Sweden has since legalization in 2000 gained momentum. Similar to other corporate events, there are studies that examine whether this affects the share price performance. With studies in the U.S. that measured excess returns of approximately 3,5 percent on the announcement day; Swedish buybacks, holding a tighter regulation is of interest to study. The Stockholm Stock Exchange regulation regarding reporting is also similar to the Stock Exchange in Hong Kong.

Assessing the emotional state in animals is important in order to establish the quality of their welfare, therefore it is important to investigate under what circumstances animals experience these emotions and to find indicators of their existence. The aim of this thesis was to detect possible behavioural indicators for positive emotions in dogs. These behavioural indicators could be helpful to increase both dogs? and humans? overall well-being in today?s society since they could help e.g. dog owners and caretakers to interpret behaviours displayed by dogs and their intentions so they can respond accordingly.The subjects used were 9 research beagles and each dog participated in three different treatments, assumed to be experienced as positive situations, where communicative interaction was initiated with the dog by engaging in 1) physical contact (P), 2) verbal contact (V) or 3) both physical and verbal contact simultaneously (PV).

The purpose of this Master's thesis is to study how children's and youth librarians mediate non-fiction books in public libraries. Our overarching research question is as follows: to which extent, how, and for what reasons do children's and youth librarians mediate non-fiction? We have chosen to limit our study to the practice of booktalking.In order to answer questions on extent we conducted a quantitative survey of booktalking children's and youth librarians in Skåne. To answer our other questions on behaviour and attitudes we conducted observations and interviews with six librarians who include non-fiction in booktalks for children in primary school. As a way to study behaviour we examined librarians' selection criteria and methods.

This master thesis is about a place that has a story to tell. Olsson?s garden came about when Mr Carl Oscar Olsson acquired a piece of land in Landalabergen in the beginning of the 1930's and at that time he started his industrious work of uniting much of Sweden's flora in his garden. Since the very beginning Olsson's garden has played a lot of different rolls in a variety of situations and meant different things for different people. Today one can find traces from Mr Olsson's life and deeds in the garden.

Mellan år 2005 och 2006 ökade investeringarna på marknadsföring i Sverige med nästan 10 % och omfattade därmed över 60 miljarder SEK. Dock är stor del, enligt vissa upp till hälften, av dessa investeringar bortkastade pengar eftersom marknadsföring utförs felaktigt. Många företag satsar stort på sin marknadsföring endast för att konkurrenterna gör det och företagen trissar därför upp varandras investeringar trots att det finns få verktyg som verkligen kan mäta hur effektiva de olika marknadsföringsmedlen egentligen är.Ett värmländskt företag som växt rejält de senaste åren, med hjälp av marknadsföringsmedel, och därmed blivit den tredje största aktören inom sitt område är aktivitetsföretaget Chaos Paintball som detta examensarbete handlar om. Det visar sig dock att Chaos Paintball fram till och med år 2007 använt sig av ?trial and error? när det gäller deras marknadsföring och att företagets tillväxt gjort att inte allt för mycket tid har ägnats planeringen av marknadsföringen.

This master thesis deals with two case studies in environmental archaeology and battlefield archaeology focusing on two major events in the late history of the Swedish coastal town Umeå and its nearby village Sävar. Established in the early 1600's, Umeå was known for its export of timber and import of cereals. The town has suffered from numerous fires, the fire in 1888 being the most devastating. Few written records of the town remain from before the 1900's. The latest war in Sweden's history is documented in historical sources and took place at Krutbrånet, Sävar where the Swedish troops suffered defeat against the russian forces in 1809.

AbstractTitle: It?s not just a comment ? a study about Crisis Management on Social MediaAuthor: Malin Pettersson 910624 and Amanda White 920310Year: Spring 2014Level: Bachelor degreeDepartment: School of Business and EconomicsSupervisor: Carina HolmgrenExaminer: Frederic Bill Purpose: The purpose of this paper is to develop and test a theoretical model for Crisis Management on social media. Method: The overall literature that was found consisted of traditional Crisis Management and the communication that goes with it, and it was mainly written for traditional channels such as newspapers. The theories could not concretely describe how organizations should handle crisis in Social Media. Therefore, this study focuses on if and how organizations can use the traditional theories when working with crisis management in social media. Through a qualitative method the study has examined and tested the model on three crises, and subsequently improved the model based on the empirical material and  the analysis that was made. Conclusion: The conclusion found that organizations need to adjust their crisis management after following guidelines for it to work on social media:-    Strategies should be limited to only one, and be either a rebuilding strategy or a bolstering strategy.-    The focus should be on emotional communication, and regarding the rational aspects the focus should be on actual actions and plans for the future.-    Clear guidelines for what type of questions and critics that should be answered should be set.