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.

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.

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.

With this research we aimed to seek how youth workers express their experience of counselling on the internet compared to traditional counselling face to face with a theoretical ground in semiotics and symbolic interactionism. Our questions were 1) How do youth workers describe their experiences from anonymous, faceless online counselling? 2) How do youth workers experience the differences between online counselling and the traditional face-to-face counselling? 3) Which possibilities and difficulties do they see in online communication with adolescents? We used semi-structed interviews with seven youth workers. Six of those are active in non-profit organisations, and one in social services. The results from our interviews showed that the interviewees saw that misunderstandings were more frequent on the internet, but that online counselling with adolescents still was easier than in the face-to-face meetings.

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.

Every year, 12,000 people in Sweden are diagnosed with aphasia. Many people with aphasia supplement their logopedic treatment by participating in an aphasia group. Aphasia groups provide both social and linguistic stimulation. The aim of the present thesis was to study the social interaction between participants, and between participants and leaders in aphasia groups.In the present study, eleven persons with aphasia and four leaders participated divided into three aphasia groups. The groups were video recorded during sessions with a total of four sessions.

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.

Computer animated faces have found their way into a wide variety of areas. Starting from entertainment like computer games, through television and films to user interfaces using ?talking heads?. Animated faces are also becoming popular in web applications in form of human-like assistants or newsreaders. This thesis presents a few aspects of dealing with human face animations, namely: editing, playing and transmitting such animations.

Globalization has lead to evolvement of teamwork between companies and their customers. One reason for this change is the growth of the IT community and the propagation of the Internet. This in turn has lead to faster communication within business networks and also a higher degree of integration between companies.The purpose of this thesis is to describe IT can be used to develop and support networks formed around IT corporations. IT also aim at describing what impact usage of IT within personal networks has on usage of IT within business networks. The thesis is limited to IT-companies using IT artifacts, not only for communication within its organization, but also communicating with its customers and other IT-companies.

AbstraktSyftet med denna uppsats har varit att undersöka om den tid som avsätts till internetanvändande tas från sociala face to face relationer, och om frekvent internetanvändande har någon inverkan på tillgången till resurser i form av socialt kapital. För att undersöka detta har kvalitativ metod och analys tillämpats. Datainsamling har skett genom intervjuer med totalt tio respondenter. Resultatet visar att frekvent internetanvändande tar tid från sociala face to face relationer, samt att frekvent internetanvändande kan ha en effekt gällande tillgången på socialt kapital. Däremot kan inget entydigt resultat redovisas som visar om tillgången på socialt kapital ökar eller minskar till följd av frekvent internetanvändande.Nyckelord: internet, socialt kapital, sociala relationer, virtuella kontakter..

Det moderna samhället och digitaliseringen bidrar till att det virtuella rummet blir en viktig del för många individer och deras vardag. Genom att ständigt ha möjlighet till uppkopplingen på diverse sociala nätverk har digitaliseringen bidragit till att face-to-face interaktioner allt oftare byts ut mot virtuella interaktioner. Genom face-to-face interaktioner påverkar individen sina val och agerande med hjälp av sin omgivning.Syftet med den här studien är att undersöka om individen blir socialt påverkad genom att följa Instagramkonton som fokuserar på träning. Studien avser att undersöka om den sociala påverkan som normalt sätt sker genom verbala gester i face-to-face interaktion således kan ske på liknande sett genom digital interaktion. Genom att studera påverkan i digital form så ska vi undersöka om någon form av attitydförändring samt motivation uppstår hos de individer som väljer att följa Instagramkonton som fokuserar på träning.Resultatet av studien indikerar att individen blir påverkad medvetet, omedvetet, positivt och negativt av att följa träningsinspirationskonton på Instagram.Resultatet visar även att individer känner ångestkänslor när de exponeras för träningsinspirationsbilder.

Syftet med föreliggande studie var att undersöka möjliga prediktorer för utfallet i KBT-behandling vid depression, face-to-face samt i kombination med stöd av en smartphoneapplikation. 88 deltagare randomiserades till smartphone- (n = 45) eller face-to-face-betingelsen (n = 43). Utfallsmåttet var förändring i Beck Depression Inventory-II mellan förocheftermätning, främst beräknat med residual gain scores. Samband mellan prediktorer och utfall undersöktes medkorrelationsanalyser. Regressionsanalyser med interaktionen mellan prediktor och behandlingsbetingelse genomfördes för att undersöka skillnader mellan betingelserna.

This essay is about use, misuse and non-use of history in politics. To recognize genocide is a use of history that has been established in politics, but also sparked debate. The position of non-use of history in international policy towards Turkey's denial policy has increasingly been replaced by recognition of genocide as a matter of making up with the story, moral consider, and where fundamental issues of culture, identity, history and morality has become guiding element in the discourse behind European expansion and integration policies. A breakthrough for this change is due to the Cold War's end; since the 1980s it has become possible to realize the humanitarianism which has its roots in the Enlightenment humanism underlying the United Nations, and later the EU conventions on human rights and genocide conventions. A genocide concept has become an important discourse in world politics that puts moral pressure on states to act.

Individual lessons in singing and different instruments are a big part of music education. The teacher and the pupil are meeting each other face-to-face in this kind of lessons. The interaction between these two individuals, in singing lessons, is the main subject of this thesis. The identity and acting of the singing teacher has a central part and advises are given for successful teaching.The study is based on literature on the subject and interviews with teachers and pupils..

Purpose/Aim: To identify which channels of communication are most effective in conveying consumer brands to students. The main areas of research are social media, brochures , employees, and face-to-face interaction as with job fairs, study visits and lectures.Material/Method: Group interviews, literature, electronic sources, Internet sources.Main results: The results of the study show that employees are seen as the most trustworthy source since they are thought of as the most honest. Social media are seen as the communication channel with the broadest range of information but with the possibility of appearing unproffesional. Brochures were considered to be the least effective communication channel as these are rarely read and when they are, often seem contrived and give an overly rigid impression of the company. Face-to-face communication was considered to be the most effective way to gain a professional connection but was as viewed upon with certain skepsis due to the companies tendencies to at times present a false projection of themselves at events such as job fairs.