Redovisningen av kundfordringar är komplex. Posten är förhållandevis svår att värdera och en felaktig värdering kan förvränga företagets finansiella ställningar. IAS 1 p.9 har ett fåtal regler som uppfattas som vaga för redovisning av kundfordringar vilket gör att skillnaderna ökar. Framförallt öppnas det upp utrymmen för manipulation av redovisningen.Syftet med studien är att ge en bättre förståelse av hur kundfordringar redovisas och att tolka och analysera hur upplysningar av redovisningsmetoder i årsredovisningar underlättar förståelsen av innehållet i rapporteringar. För att syftet ska uppnås studerades 24 företag.Studien visade att även fast alla undersökta företag är börsnoterade (på large cap OMXS30) så råder det stora skillnader i deras disclosure av information kring tillämpande redovisningsmetoder.

The Catalan movement of Independence is a well debated subject in Spanish news for the last decade. This thesis aims to examine what kind of identityarguments that spanish versus catalan newspapers make about the independence movement, in relation to nationalism and national identity. This is to deeper the understanding about the current complex situation in the Iberian Peninsula. The research shows that identityarguments about the independence movement presented by catalonian newspapers clearly put focus on identifying the ethnic and cultural reasons for the growing nationalism in the region, as well as discussing the political possibilities and obstacles of a sovereign Catalonia. In comparison, the identityarguments presented by spanish newspapers has another view of the situation, where the political aspect of the nationalistic catalan movement, identify the process as defying the Spanish Constitution and challenging the traditional historic unity of Spain.

Phosphorus is essential to all plants and is taken up from the soil as the ion H2PO4 - (and to some extent HPO42-). Plant availability depends on, among other factors, the soil pH. In order to provide for plant available phosphorus, it is applied as mineral fertilizers and farmyard manure. However, that causes phosphorus leaching from arable land to surrounding surface waters and lakes and contributes to the eutrofication. There are three types of soils in Sweden that are at higher risk of contributing to phosphorus leakage.

AbstractInterest in the subject appeared from real events. We seemed to discern a trend in society. Wehave noted that the amount of social enterprises to a greater extent is formed in Sweden.Companies like GodEl, Postkodslotteriet and DEM Collective are typical illustrations ofcompanies included in the category of social enterprise. It seemed as socially profiledcompanies is the new generation companies. The purpose of this essay is to make aninventory of possible competitive advantages that arise from social branding.

Den la?rande organisationen ka?nnetecknas av parallella processer, samarbete o?ver gruppgra?nserna och kollektivt la?rarande. La?randet har visat sig vara en stor konkurrensfo?rdel. Den kunskapsbaserade organisationens ka?rna a?r de ma?nniskor som arbetar i den och deras samlade kompetens.

The analysis of acute phase protein serum amyloid A (SAA) has recently been brought into clinical use in veterinary medicine. Some of the difficulties with incorporating the SAA method in clinical practice have been the expensive and rather large equipment required for the method. Due to these difficulties only larger clinics can afford to use the SAA analysis.The company Equinostic has recently developed a smaller instrument that costs one-tenth of a larger instrument. The instrument is named EVA1 and has so far only been used to analyze SAA in horses.The aim of this study was to investigate if the EVA1 instrument could be used to analyze SAA in cats. This study included 24 serum samples from cat, which were first analyzed twice on the EVA1 instrument and then sent to the Strömsholm Referral Animal Hospital in Sweden where they reanalyzed the samples using a validated reference method.

Studies show that the performance of Swedish students in the subject of mathematics is to be considered somewhat average. The government has therefore decided to assist with extended project funding to schools on a local level in order to improve these results.Schools will, unlike before, practice teaching suited for the individual needs of students based on their previous experiences, knowledge level, language comprehension and their environment. This is also clearly stated in the Swedish school curriculum.My survey shows how three teachers in primary school actually work towards individualized teaching of mathematics and what methods they prefer. This survey also answered what these teachers considered to be the obstacles and opportunities with individualized teaching methods. The difference in approach of how to practice this has also been documented.The survey, based on interviews and class observations, have been analyzed and compared to previous research and theories in the field of teaching practices.

The aim of this study is to highlight drug experiences and the significance our interviewee?s ascribe to their drug experiences in conjunction to their everyday lives. In the concluding chapter of this study we have used the collective experiences of the participants to allow us to engage in a dialogue of why it is important to acknowledge the attributes and needs an individual attaches to his/her perspective drug in the field of social welfare in Sweden. Symbolic Interactionism as a theoretical approach is used as the framework for understanding responses of participants in this study. The word ?experience? is a comprehensive concept for the sensations that an individual feels.

A common assumption in marketing is the wider variety of product a corporation has, the better for the consumer: more product - more choices. Companies often develop a line extension to broaden consumer range through product attributes including quality, function and design. These developed attributes within the product are not always optimal for the consumer. As a result, companies often become entangled in having a price higher than the cost and benefit of the products. This essay aims to analyze the consumer value of line extension products and how these evaluations relate to extended line product pricing.

The prime aim of this thesis was to investigate whether high or low iodine intake during certain periods of life was, or was not a strong risk factor for the development of canine lymphocytic thyroiditis (CLT). And secondly, if a high or low selenium intake in a combination with high or low iodine intake also may have an influence on that risk factor. To investigate this, a dietary questionnaire was sent out to dog owners. The dogs were selected from an ongoing genetic study of CLT. The questions investigated brand and type of feed during different life stages (puppy, junior and adult) and also if there were any use of dietary supplements.

Boplatsvallar, often translated as semi-subterranean settlements, is an ancient monument with a diffuse definition. Defined as ?embankments that partially or completely surround a often lowered/dug down surface- this category of ancient monuments is also made up of a former category which traditionally was interpreted as winter settlements from the late Stone age in Sweden. This view of the ancient monuments carried over, to a certain extent, to this new definition. Should this be the case, that this category of ancient monuments are remains of winter settlements,  used recurringly over an extended period of time, then they should exhibit similar signals in regards to the distribution of the anthropogenically altered soil chemical and soil physical properties at the sites.The area around Lillsjön, Anundsjö parish in Ångermanland, have four boplatsvallar located separately in the regional area.

Syftet med denna studie är att undersöka medarbetarnas syn på lärande genom att belysa de förutsättningar som skapar lärande i den studerade kontexten. Studien är förlagd på en serviceenhet i förvaltningen Regionservice inom den offentliga organisationen Västra Götalandsregionen. En tidigare genomförd medarbetarenkät ligger till grund för denna studie och utifrån enkätens svar valdes en serviceenhet ut, då denna enhet påvisade goda resultat inom kategorierna lärande i arbetslivet, socialt klimat och återkoppling. För att besvara syftet har kvalitativ metod använts och 17 stycken intervjuer har genomförts. Vi som studenter har inspirerats av en fenomenografisk ansats och det insamlade materialet har således analyserats med inspiration från fenomenografins sju analyssteg.

This thesis aims to study how cybersecurity is managed and framed in the context of the growing threat landscape as a result of the Ukraine Invasion. The war in Ukraine is one of the first conflicts involving extensive cyber operations, furthermore this study is interested in how Sweden, more specifically MSB, considers global security challenges and if they can learn from the conflict in Ukraine. Through a qualitative text analysis, focusing on two reports published by MSB, the study, using securitization and framing as theoretical frameworks, seeks to answer the research question ?How has MSB changed its representation of the threat and adapted its security strategy to address the increasing threat to cybersecurity following the invasion of Ukraine??. The analysis is based on five operationalization questions to clarify whether there are indications of securitization and framing in the reports. The study also aims to identify if there is a more clear threat formulated to cybersecurity.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

The purpose of this study is to research into the role of the citizen and the educational system in Sweden throughout periods of time based on previous theoretic works, and also to deepen the understanding of students with special needs in Swedish education focusing on the primary school years. This shall be carried out by illustrating the different points of view and choices within the educational system that are at hand for students with concentration difficulties and social difficulties.I will analyze these points through a cultural and social perspective on contemporary society in order to contribute towards today?s discourse on the norm. The result of this empirical investigation presents a dilemma existing in the democratic educational system of today. Nationally and internationally, the educational system has been structured around a normative system containing both rights and duties that effect everyone working within it.