The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

In August 2007 we went to New Zealand for a placement at Child Youth and Family Services. There our interest in Family Group Conferences (FGC) took off. FGC is not near as common in Sweden as in New Zealand. Therefore the purpose of this study was to examine how the Social Services in Helsingborg and Höör in Sweden and Belfast in Northern Ireland work with FGC. We had the privilege to go to Belfast in Northern Ireland as part of the project Insight Europe.

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.

Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

The purpose of this study is to find out how the non-governmental shelters for battered women identify themselves in context of their dependence and cooperation with the municipality. Their legitimacy is also investigated which is based on, along with identity, key concepts of the neoinstitutional organization theory. The mutual dependency between these two actors is problematized along with the question of who is responsible for assisting the battered women, and who takes on the responsibilities for them. The empirical result that is analyzed was gathered through three qualitative semi structured interviews with employed personnel at three different battered women?s shelters in three different municipalities in Sweden.

The aim of this thesis is to explain what actions Sweden and the international communities have been taking in terms of sexual and reproductive health and rights (SRHR) in order to realize the Programme of Action from the International Conference on Population and Development in Cairo 1994. In a theoretical perspective, donor countries and multilateral organizations are seen as interacting actors involved in global development cooperation. Through applying a human rights approach I will show shortages in terms of supplies to contraception, international agreement on the issue of safe abortions and a new era that comes with new rules for aid and development cooperation. In addition, for human rights to be realized there is the feature of accountability. Without accountability, SRHR cannot be fully respected, guaranteed and protected.

Cloud computing has become a very publicized and popular concept in recent years, both in business literature and research, where data ownership is the security aspect which has usually been ranked the highest of the disadvantages that can be identified with cloud services. Today there is a lack of research on information ownership from an informatics perspective, as it is most often discussed from a legal perspective.In our study we interviewed six different companies that use cloud services, on which attitudes and reasoning they had on their information ownership. We compared these attitudes with the attitudes we identified in business literature and research on the subject. In business literature we found four recurring themes which were very clear about how a company should govern information ownership.Overall the results of our interviews showed that there is widespread ignorance at the companies on how information ownership in the cloud is regulated between the company and the cloud provider. All companies expressed that they had not experienced any change in ownership when they placed their data in the cloud, and they expressed no major concerns about how the ownership was handled.

The main purpose of this study was to establish to what extent undergraduate students use reference services, what knowledge they have about those services and what their views of them are.The survey took place at Lund University Library, UB1, the main library responsible for collections in social sciences, humanities, theology and law. A total of 476 undergraduate students were asked to fill in a questionnaire, 273 accepted. The study is quantitative and was carried out during the autumn semester, 1996.The results show that the service used most frequently by undergraduate students is the reference collection. The least used service is the Internet, more than 50 percent of the students never use Internet at the University Library. In general, students are very pleased with the service given by the reference librarians, and with the collection of reference books.

This is a study about children?s welfare and the Child Care Board way of working in Malmö city. We decided to make this a narrative and document analyses where the main focus have been the interactions between human beings, which means everything from the interaction between parents and child as well as the interaction between families and society.We wanted to investigate any possible alterations within the working system between 1931?1940. Our analysis showed that there hasn?t been a big change with the Swedish legislation.

Background: There has been a process of de-institutionalisation and mental health care re-forms in Sweden. Social services are, according to the law, responsible for helping persons with mental illness to live a life like others and to participate in the community. The aim of the study was to describe the culture in one of the social services adult day care center for social relations and activities in Stockholm. The aim was also to focus on the importance of the adult day care center for recovery and empowerment from the participants´ perspective. Methods Observations in the adult day care center were combined with four interviews with regular participants.

This paper is about employees' opinion towards libraries. The target group consists of employees at industrial research institutes in Sweden. Libraries offer several more services today than they have done before. I think many people do not recognise all of them and I also think the knowledge and the opinion about libraries have to do with use of them. Since I am curious about if this is true or not the purpose of this essay is to find out, through an attitude research, the employees', at industrial research institutes, opinion about library service.