Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

The purpose of this study is to investigate the educational opportunities that exist within hip hop music, i.e. to highlight the possible strengths and opportunities in informal learning. The aim was to answer the following questions:In what way do young people acquire knowledge through music?How can hip hop music affect language learning / vocabulary?How can hip hop motivate and support young people in school?The study was based on qualitative semi-structured interviews with six youths, three hip hop directors and a well-known researcher who has investigated that Hip Hop pedagogy.The results show that there are many benefits of learning that takes place in the context of hip hop music; from my informants? statements one can accordingly see the role of hip hop music plays in the absorption of knowledge. The conclusion is that hip hop music can lead to alternative learning about politics and society, as the music often deals with various social conditions and policy issues.

Pappers- och massaindustrin stod år 2010 för 52 procent av den svenska industrins energianvändning, vilket motsvarade 76 TWh. Detta gör branschen intressant ur ett energieffektiviseringsperspektiv då små åtgärder kan leda till stora besparingar.Fiskeby Board AB är ett företag som tillverkar kartong baserad på returfiber. Då torkning- samt bestrykningsprocessen står för 2/3 av företagets energibehov föreligger intresse att använda energin på ett bättre sätt för att minska energibehovet och därav minska sina kostnader. Syftet med denna rapport var således att genomföra en energikartläggning av tork- samt bestrykningspartiet och utifrån resultaten presentera åtgärder för att minska energibehovet. Arbetet utfördes genom mätningar av lufttemperaturer och flöden, beräkningar, litteraturstudier samt intervjuer.

Syftet med denna uppsats är att ta reda på hur tidskriftsredaktioner utformar sina omslag efter målgrupp. Detta har undersökts genom kvalitativa intervjuer med chefredaktörer, art directors och redaktörer vid sju olika tidskriftsredaktioner. Dessa resultat har kompletterats med en analys av 19 olika tidskriftsomslag. Analysen är genomförd som en slags överblick där de olika omslagen granskats utifrån teorier om de olika element som förekommer på ett tidskriftsomslag. Dessa har sedan sammanställts i tabeller där eventuella likheter och skillnader framträder tydligare.Resultaten från denna undersökning visar att tidningar som måste sälja bra i butik alla utformar sina omslag på liknande sätt.

Swedish agriculture stands in front of big changes the whole time. As a milking producer you have to adapt and develop the company to these changes and find the best solution. This potential is easy to find if you compare your company with other similar companies. Labour cost is the biggest cost in milking production after the cost for food. Today it is rather easy to measure how many hours per cow different system of cow houses needs, but we do not know so much about how many hours it takes to breed a calf. To learn more about the labour time with the calves during the first time after the calf was born, I made time studies on five different farms with calf hutches, automatic milk system, large calf boxes, and smaller calf boxes with teat buckets.

AimThe purpose of the study was to investigate how upper secondary school students experience performance demands during their physical education and health classes (PE-classes). The questions were as following: Are there differing perceptions between the sexes whether students experience performance demands? In what situations do the students feel that the demands on their performance are high during PE-classes? Do the students experience of demands on performance differ whether the physical education and health teacher is male or female? Do students feel unfairly treated by the physical education and health teacher during PE-classes?MethodSeven upper secondary schools in Stockholm?s administrative district were randomly selected to participate in the survey. The principals were contacted for further information and to set a date for performing the survey. The project leaders were present during the days the surveys were taken by students in the social science and natural science programs.

Myxomatous mitral valve disease is a common disease in older dogs of small- to medium-size breeds. The mitral valve, and less commonly the tricuspid valve may be affected which causes them to leak blood from the ventricle to the atrium of the heart during systole. With increasing severity of mitral valve leakage the forward stroke volume ejected into the aorta decreases, which may lead to an increase in blood pressure in the pulmonary vein resulting in pulmonary edema. A decrease in cardiac output may lead to a decrease in blood pressure, but the body may respond in order to normalize the blood pressure. Franzén showed in 2007 that the systolic blood pressure was increased in dogs with severe mitral insufficiency.

The free press is an invaluable part of the democratic society and a pillar stone in the creation of ideas, opinions and norms. According to theories such as agenda-setting and framing the media have a significant influence on people?s perspectives and opinions. With this view of media along with the gender system provided by Yvonne Hirdman as a framework, this study intends to examine the gender representation in Swedish domestic news journalism. The study consists of a quantitative analysis of two major Swedish morning papers, Dagens Nyheter and Svenska Dagbladet, where the gender representation regarding journalists, main news sources and pictures are being accounted for.

The aim of the study is to investigate how pedagogues working with gesticulation and facial expressions to communicate with children aged 3-5 years. The methods used are observations as well as interviews of educators. My empricial evidence was collected on two different preschools in Värmland County. The pedagogues are dealing with body language in a conscious way by collections as they sing and they reinforce feelings of characters support. In my conclusion I have come come to the conclusion that there is no difference on how male and female educators use gesticulation and facial expressions without its personality traits and body language often are unconsciously in conversations with children..

This degree project contains a theoretical and a practical part about magazine design. Literature aboutthe subject?s typography and magazine design has been studied and put into practice on the professionaljournal Ingenjören. Besides of that a study about the history of magazine typography for the lastfifty years has been done.Typography and other design factors are important for the magazine to be readable and gives at thesame time the magazine an identity of its own, which has become more and more important throughoutthe last decades.The result of this degree project is a new design for Ingenjören, a design that agrees more with howthe journal want to be considered. A new template, a dummy and a manual have been produced.

This master thesis project is a part of a project called ?Järboprojektet? at the regional board of forestry, the district of Gästrikland. The project will give answers to questions regarding if an analysis of satellite images can be used to contact and inform landowners of the located areas where precommercial thinning is useful. The whole project is a part of the National Board of Forestrys IT-stake where the analysis of satellite images will, at the latitudes possible, be adapted to each district in purpose to identify these areas in need of precommercial thinning. This master thesis project is based on a field inventory of identified objects where precommercial thinning is useful.

The discrepancy in the rights for healthcare between undocumented migrants and the citizen in Sweden is a prerequisite for the existence of Läkarkliniken. Because of the chosen patient group the clinic stands outside the regulations from the National Board of Health and Welfare. The aim of this study was, from an institutional perspective, to investigate how such a unique player is designed and where the influences to the design origin from. The task was conducted thorough a qualitative case study with base in depth interviews. High levels of isomorphism were observed between Läkarkliniken and the general healthcare, however differences were seen as well.

Violence against children and particularly the ?Bobby Case? in spring 2006 initiated an unprecedented debate in the Swedish media about child maltreatment and child murder. There are however some children whose death causes never will be solved, and some of these cases are erroneously classified as something else.The present survey is commissioned by the Swedish Rescue Services Agency and the Swedish Centre for Lessons Learned from Incidents & Accidents, and will serve as the basis for a children safety council which will be established 2006.In this survey the answer to the question how deaths among children and youth under the age of 18 years caused by accidents, suicides and violence are investigated when the background and the intention is uncertain is elaborated. A statistical report of how many deaths are classified as uncertain intent is given in the survey. The statistics shows that 26 children and youths under the age of 18 have died from uncertain intent between the years 1997-2003.There are many purposes to a death investigation, for example to determine the cause and manner of death.

The aim of this report is to see whether the graphic design of a game influences children?s will to play games. I am especially looking at minimalist graphic design and how well it works for a game aimed at children age 7-9. Does the style of the game design have any impact at all concerning the children?s wish to play the game or is the game mechanic all that matters.

The major aim of the thesis is to describe the networks, relations and marketing of some university libraries and their customers in the year 2000. I illustrate how these issues interact and whether they have changed due to the recent development of technology and if so, how. The thesis is based on interviews with two directors of libraries and two librarians at two different libraries. A small survey with 16 questionnaires has also been performed in order to get a more general view on librarians' opinions in these questions. The thesis mainly shows that the networks in which the respondents take part primarily exist in the library sphere and towards the universities.