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.

En litteraturstudie som undersöker sambandet mellan utrymme för lärande på arbetsplatsen och den psykosociala hälsan. Hur den psykosociala arbetsmiljön påverkar hälsan genom stress tas upp. En bakgrund och historik till relevanta begrepp och teorier ges. Aktuell forskning i området analyseras och diskuteras. Slutsatser om lärandets roll i det flexibla arbetslivet presenteras..

This qualitative study examines the participation that older people have in their own home care by exploring experiences of care workers. We will investigate to see if there are limitations due to financial implications in the sector. Modern day care of the elderly in Sweden is facing increasing pressures to both show cost savings whilst maintaining the same levels of service within the community. It is becoming more essential for older people to participate in their own care for the sake of their health and well-being. The method that we used for data collection was qualitative interviews.

 Date                   May 28, 2009Level                  Bachelor thesis in Business Administration/Information TechnologyAuthors             Jennie Andersson, Niklas Fridell, Visar HoxhaTutor                  Marie MörndalDepartment    HSTTitle                    ERP-solutions in small to medium sized enterprises ? possibilities and problemsSummary          ERP-solutions have penetrated the market for SME: s, offering the same advantages larger enterprises have enjoyed for years. For a significantly cheaper price, SME: s can nowadays acquire ERP-solutions and become more effective and increase their profit.  The authors have examined five SME: s in both the production and service company segment and have come to the conclusion that an ERP-solution would indeed benefit these companies in many levels but also induce certain obstacles the examined companies must overcome, both financial and organizational.Purpose            The purpose of this thesis is to examine if and how SME: s can become more efficient and developed and increase their profit by implementing an ERP-solution. Further, the purpose is to discuss which conditions that exists for the examined SME: s in order to implement an ERP-solution.Method            The thesis consists of a qualitative research where the authors have interviewed either the owner or employees at management level by using semi-structured interviews.

This thesis focuses on interaction in netbased education. The purpose being to increase awareness about what promotes interaction in netbased education through understanding and categorizing the students? opinions . My method is qualitative with a phenomenographic approach. I have conducted a netbased survey with 21 respondents who have completed a netbased course.

This study is about conception in the evaluation of financial assistance within the social services. The aim of this study is to describe and understand how social workers reason about variation, conception and local norms and its significance in the evaluation process. To reach this purpose we have conducted semi-structured interviews with eight social workers in which different themes were discussed and reasoned about. In order to understand and analyze our results we have studied/used the knowledge about tacit knowledge and street-level bureaucracy. Our results showed, as previous research states, that social workers do have conceptions about clients.

The purpose of this masters thesis is to examine how managers in public libraries are managing financial cuts. Questions posed are: What strategies are used by the library manager to handle the cuts and how are the strategies being worked out? What are the consequences of the cuts? How do the managers use their library plans in the work with the cuts and how do the plans change as a consequence of the cuts? Library managers in eleven communities are interviewed about their financial cuts in 2003 and/or 2004. The result shows that cuts are made in different ways. The study analysed the managers statements with a model about strategies created by Oulton.

The following study is a discourse analysis of the concept of critical thinking within pre-school teacher education. It considers the following questions: how does the concept of critical thinking appear in policy documents, central to the pre-school teacher education, and which possible conceptions of critical thinking are conveyed by students and teachers active within the education. Additionally, the study seeks to discuss, as well as suggest a possible relation, between the findings of those two questions. In reviewing the material (consisting of five semi-structured interviews with students and teachers, and of a selection of policy documents central to the education), I argue the existence of a sort of project within the education, which presents critical thinking as a higher value. At the same time, I argue that the concept is not defined or concretized. This project, however, as I suggest while drawing upon Foucault?s ideas of discourse and government, involves a rather high degree of control.

The purpose of this study is to examine how outdoor education (friluftsliv) in upper secondary school is perceived by both students and teachers, and to identify the conditions that influence their motivation and commitment to participate in outdoor education activities. The study also aims to analyze the significance of students previous experiences on their perceptions of outdoor education in school. The following research questions were investigated: ? ? ? ?Which factors do students and teachers believe promote or hinder students engagement in outdoor education in upper secondary school? ? ? ? ?How do students and teachers explain the ways in which previous experiences of outdoor activities affect students engagement and motivation in outdoor education? ? ? ? ?How do students and teachers perceive that organizational conditions and teaching design influence the possibilities of creating meaningful outdoor education? The study is theoretically based on Self-Determination Theory (SDT) (Deci & Ryan, 2000) and Sense of Coherence (SOC) (Antonovsky, 1991). SDT was used to understand how autonomy, competence, and solidarity influence student?s motivation, while SOC highlights how comprehensibility, manageability, and meaningfulness shape student?s experiences of outdoor education.

The study shows how seven informants, all studying at a university in northern Sweden to become art teachers, perceive and relate to controversial contemporary art in the context of secondary school art education. The study is based on semi-structured interviews. The study contributes to a nuanced view of these informants opinions and thoughts regarding provocative contemporary art, in relation to the school's democratic values ??and founding mission. The seven informants' responses were compiled thematically linked to the study's purpose and issues to allow for comparisons and analysis.

The main purpose of this study is to investigate the unintentional learning that happens during the use of computer games. With the use of interviews with students in the ages 13-15 who all have played the game series Assassin?s Creed, and then compared them with students who does not play the game, we have been able to identify that some learning is taking place, but that the student?s attitude towards the subject, and their maturity, also is vital for the learning. Even tough, the students who didn?t really enjoy history as a subject showed better knowledge after playing the game, than the students who hadn?t played at all, which indicates that computer games can be a good source for learning.

The purpose of this master thesis is to show how a chosen actor in form of the Swedish union organization IF Metall (the Swedish union for metal- and industrial workers) works with pro-reading activities. The project being scrutinized is the Read to me dad-project which aims at fathers who are not used to reading activities within the LO-group (the Swedish Trade Union Confederation). The methods used are interviews and literary studies. The theoretical background of my discussion is based on three education ideals. The neo-humanist ideal emphasizes the personal improvement through literature.

The purpose of this study is to analyse the significance of the national assessment in highschool education, including what the teachers express about the new instructions currently coming from the Swedish National Agency of Education, concerning a more central control of grading the national assessments. This study also covers the teachers individual responsibility when it comes to grading the national assessments. The purpose of the national assessment is to secure that grading and the education level in the country is equal. This is a qualitative study useing the method of a group discussion intervju (focusgroup intervju). Five highschool teachers took part in the discussion with questions that had been decided beforehand.

This thesis focuses on interaction in netbased education. The purpose being to increase awareness about what promotes interaction in netbased education through understanding and categorizing the students? opinions . My method is qualitative with a phenomenographic approach. I have conducted a netbased survey with 21 respondents who have completed a netbased course. Further I have followed up and chatted with 7 of the respondents in the survey.

Public health is a concern of many important areas of society and it is therefore of great importance to examine and expand the goals of public health work within different sectors, e.g., school. Sexually transmitted diseases, sexual violence and mental health problems related to sexual orientation are some of the public health problems in society today. Throughout childhood and teenage years, norms and attitudes regarding sexuality and coexistence are formed, which means that school is an important arena when it comes to creating proficient conditions for    coexistence and sexual health. The quality of sex and coexistence education in Swedish schools differs in quality; for content and magnitude vary greatly among schools. It is, therefore, of interest to study how students experience sex and coexistence education, like prioritizations and desires.