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. The aim was to study the underlying factors that companies do their financial report differently.

The globalization of political and economic processes is a growing moral concern for theologians and political philosophers alike. My thesis aims to outline, analyze, and compare church studies of globalization with global theories of justice.To do this, I draw upon recent studies of globalization made by the World Council of Churches (WCC) and the Lutheran World Federation (LWF). The WCC and LWF are two global reaching church organizations. They have a common aim of uniting churches for ecumenical dialogue and are involved in social, economic, political, and ecological questions. The WCC and LWF analyze globalization by applying biblical and theological principles from the Christian tradition.

To act responsible in relation to environmental, economic and social issues is a trend that is spreading among businesses and their investors. In order to assess business risks, ethical interested investors are calling for open, honest, clear CSR information that can be followed up in corporate sustainability reports. The ability to communicate about risks and to meet investors requests already in the business analytic process can save resources and increase the company?s profitability.The idea that companies should take responsibility for their impact on society from economic, environmental and social perspective is called Corporate Social Responsibility, CSR. In addition to CSR, there is another three-letter abbreviation in this context, PRI ? Principles for Responsible Investment ? which are principles, signed by ethically interested investors.

When someone dies there will always be an inheritance, an inheritance that earlier has been seen as a national concern. However, every year there are about 450 000 deaths within the European Union linked to more than one country, either when the deceased has changed his state of residence or when he has assets in another state, for example a Swedish national with a summer house in Spain. The problem is to determine which na-tional law that is supposed to be applicable to the inheritance.There are two principles that can be applicable on the choice of law, the principle of na-tionality and the principle of residency. If the principle of nationality is used the inherit-ance will be regulated by the deceased`s citizenship while the principle of residency takes aim on the deceased´s last domicile instead. Conflicts can occur between the two principles so that the legacy must be divided between two different legislations.In October 2009 the Proposal for a Regulation of the European Parliament and of the Council on jurisdiction, applicable law, recognition and enforcement of decisions and authentic instruments in matters of succession and the creation of a European Certificate of Succession was presented, a regulation that will try to create harmonized rules on in-teralia the inheritance matters.

The main objective of this thesis was to develop appropriate strategies and find factors that affect the usability of parameterized designs. This was accomplished by investigate the user-interface and how it is designed to meet the user's information needs. The thesis also embraces the basic theories in terms of investigation, cognitive design principles and human behavior patterns in the interaction with the machine. The approach has led to an explorative investigation in this subject area.The thesis also had the purpose to achieve more efficient ways for development of motor chainsaws at Husqvarna AB's department Global Cutting Equipment. That can be achieved through reduce costs of development per sold unit.

Since the 1990s, when the number of transnational companies increased, it has created challenges regarding the responsibility of human rights. As a response to these challenges the United Nations Human Rights Council (UNHRC) unanimously endorsed the new policy UN Guiding Principles on Business and Human Rights (UNGP) in 2011. UNGP does not have the status av international law, yet simply as guidelines and its implementation is based on good will and voluntary efforts. Now, 10 years later, this study aims to get understanding regarding if UNGP is considered as norm by the Swedish Government, Volvo and Gothenburg Municipality. The material of the study consists of sustainability reports, annual reports and governmental documents with focus on human rights in relation to business published between the year of 2011, when UNGP was endorsed, until 2020.

This paper aims to examine how and to what extent, a transition of Sweden according to the principles of Omställning Sverige (Transition towns Sweden), have the potential to contribute to a society with increased happiness.The paper is based on a qualitative textual analysis of the key texts in the Swedish Transition towns movement, Omställning Sverige. In the first part of the study the most important transition principles of Omställning Sverige were identified. Four key principles emerged: An altered view of economics, a spiritual change, a stronger local community and increased awareness. These transition principles were then analyzed through the lens of the scientific fields position on happiness, followed by a summarizing conclusion.The altered view of economics which Omställning Sverige advocates, where sustainability and quality of life are priorities over economic growth, is even necessary to secure our basic physiological needs. Such an economy has also improved conditions for economic stability, high employment and higher efficiency in the sense of happiness promoted in relationship to how many natural resources are used.

The aim of this project is to design and craft sustainable fabrics according to slow fashion principles. Furthermore the intention is to develop these fabrics, to make them exciting and congenial for use as trouser fabric for skateboarders..

Technological developments have affected many different areas. Something that has undergone major changes in this respect is gambling. Because of technology, the accessibility to games has never been greater. Using smartphones, tablets and online casinos makes it possible to play virtually any time of day no matter where you are. This development has caused that more people, got stuck in a gambling addiction which have become an increasing problem in the last decade.

A number of studies have been made to examine several aspects of voice production in individuals with different types of hearing impairments. Most of the studies were made to explore the impact that hearing aids have for people with severe or congenital hearing impairment. So far it has been confirmed that there are changes regarding voice production in these individuals. A group that has not been investigated regarding voice production to a larger extent are hearing aid users with an acquired hearing impairment. In the present study the voice production of seven individuals, four men and three women, with a moderate acquired hearing impairment is examined.

The so called democratic deficit and the lack of legitimacy have been at the core of the EU-debate in the last decades. Low turnouts in the elections for the European parliament and disapproval in the ratification processes of the latest changes of the treaties are examples of the citizens lack of confidence for the EU and continuous integration. In Nice 2000 the heads of the member states governments agreed to try to improve the democratic legitimacy in the EU and initiated a public debate aiming at proposals for changes in the decision making processes in the EU. In July 2001 the commission published a white paper with their view. A fundamental presumption in discourse theory is that language and language usage not just is a way to deliver information about ideas and behaviours.

A Social Enterprise is a business that features a mixture of characteristics that originates from the third and private sector. A general conception of Social Enterprises is that they aim to improve social welfare by the use of sustainable business models. The mixture of social and business features has created ambiguity about how to define Social Enterprises. The purpose of this study is to clarify Swedish Social Enterprises as a phenomenon and to examine antagonism that arises from mixing the two different sets of organisational characteristics. This is achieved by conducting a qualitative study of ten Swedish companies that the market considers to be Social Enterprises.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

In recent decades, demands has emerged that the companies shall take a greater social responsibility for the impact that they have on their environment and that this impact shall be reported, which is known as Sustainability Reporting. The Sustainability Report is based on a number of general principles that ensure the content and the quality of the Sustainability Report. One of these principles is the principle of completeness. In the research, this principle seems to have been interpreted in terms of number of reported aspects and indicators, which can be a limited view where only the existence of the aspects and indicators is observed. By including the degree of the reporting in terms of full, partial and no reporting as well as a comparison between the real and the alleged reporting, our intention is to extend the principle of completeness and to develop a tool that we also apply through an empirical survey in a particular area.

This paper reports a study on the usability of e-commerce accessed through smartphones. There is much research in the usability of mobile interfaces and many sets of design patterns have been created but a few studies are available for specific domains, and in this report we focus on mobile e-commerce. In this study a framework is developed for how to design mobile e-commerce interfaces with a high degree of usability. Furthermore, the study also contributes a method to how other specific domain can develop a framework with general standards to work from when creating a web interface. By examining two sets of design principles and 14 design patterns, we evaluate which ones are critical in the design of a mobile e-commerce interface for achieving a high degree of usability.