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.

This article is about Abrahams Children foundation and its teaching method called IE- method. It?s about how a teacher can use the IE- method in the religion lesson. There were some questions in this article that had to be answered and the questions are:- How is the form of the religion classes when a teacher uses the IE- method?- What happens in the class when you study the interaction and the communication?- Does the student?s participation increase when they work with the IE- method?- What are the advantage and the disadvantage with the IE- method?- Can the teacher use the IE- method in other classes?To get to the ?correct? answer I used many methods like, observation in the class, qualitative interview with the teacher (Lisa Andersson) and with four students (Kim, Erik, Amanda, Patrik) and I also used questionnaire.

The aim with this independent degree project of master thesis is to find what the user opinions of the intranet in a county council is. The paper seeks how the question about how the culture in the organisation was affected by the use of the intranet. An important part is to explore the expectations and acceptance of the intranet and get a picture of which functions and services support day-to-day work with good quality. One goal is to find out how the intranet users feel that the communication, information and usability can be developed.The focus group interview is a qualitative method that has been applied for gathering data from the respondents, who participate in the investigation from the county council. The used method is unstructured focus groups containing the three dominating categories of staff in the county council.

Problem areaAlfa Laval is a world leading company in the heat transfers area and have the vision to continue to be that in the future as well. The company has a lot of press lines where the utilization is high and also has started to become old. Prognosis shows that there is an increased demand of heat exchanger in the future. This increased demand is not something that existing lines will manage. To build new lines cost a lot of money and take time so it is essential that new lines are correct from the start and not need to be rebuilt or a lot of time spent to trim it.GoalThe goal is to achieve 100% theoretical utilization of the press (the press shall press the amount of plates it is designed for).

Syftet med denna uppsats var att studera om det finns en målgradient vid investeringsbedömning som medför en preferens för alternativ med kort återbetalningstid och snabba belöningar. Vi valde att genomföra denna studie med hjälp av en kvantitativ ansats, då vi genomförde ett experiment med studenter vid Blekinge Tekniska Högskola. Detta motiverar vi med att utifrån vårt syfte och vår teoretiska referensram, ger det oss störst möjlighet att generera ett intressant och relevant resultat. Vårt resultat visar tydligt att beslutsfattare föredrar att använda återbetalningsregeln före nettonuvärdesmetoden i en beslutssituation, och därmed ett fokus på tidsaspekten och när en investering är återbetald. 81 % av våra respondenter valde tidsalternativet i minst ett av de två casen.

Moelven Skog AB is currently working actively to increase the number of certified forest owners in private small-scale forestry. This study was conducted in collaboration with Moelven Skog AB and seeks to learn why private small scale forest owners not yet have certified their forestry and what should be done to increase the number of certified forest owners. The study was conducted through a questionnaire study. The result of the study shows that information needs of forest certification to private small scale forest owners is great. Many non-certified forest owners have not even heard of either PEFC or FSC. The majority of respondents also have no education in forestry.

The Swedish government has set up the overall goal that no net emissions of greenhouse gases can occur after 2050. A sub-target has been developed for road transports which states that the use of fossil fuels must be reduced with 80% to 2030 in order to be completely abolished to 2050. A public inquiry mapping how this can be achieved was handed in to the government late in 2013. The use of alternative fuels for road transport, both biofuels and electricity, is expected to give the biggest contribution to the reduction of the use of fossil fuels. The inquiry sets up a number of goals for how much the use of alternative fuels must increase to 2030 in order to reach the overall goal and which instruments that are needed in order to do so.The aim of this thesis is to evaluate how these goals can be reached and what the most likely obstacles that may hinder the reaching of these goals may be.

Layoffs may have severe consequences for organizations, and not least on the motivation of the remaining staff in the company when trying to keep on performing the given tasks. How can one with the use of rewards and goal setting affect the motivation on the remainder of the staff? This thesis is dealing with the question of how the management of Bilbolaget Nord AB, who were stricken by layoffs, are working to enhance motivation of the remaining staff with the use of rewards and goal setting. This is a qualitative case study where we have focused our attention to the workshop department at Bilbolaget Nord AB and empirics have been collected by conducting interviews with middle management executives and a questionnaire study with the remaining employees. An in-depth study of theories regarding motivation, goal setting and rewards was made in order to be able to compare and analyze the theories with the case.

The idea of this thesis emerged from our common interest to explore the life cycle of Swedish tourist destinations. This study has historical features since we tried to identify crucial historical and current push and pull factors, which influenced destinations upturns and downturns. In order to achieve our primary goal and identify those factors, we made two case studies. We chose Åre and Mölle as our cases and these two areas will represent Swedish destinations, and their life cycles, as a whole. The destinations? developing processes and their nowadays profile are not the same as for two hundred years ago which was a reason and motivation that made us start exploring this specific subject.

The purpose of this report is to document the experiments carried out, methods used and results gained during research into how the silicon content of an aluminium alloy affects the coefficient of thermal expansion (CTE).The goal of this paper is to better understand and to find a relation between silicon content and the coefficient of thermal expansion.Experiments were carried out using carefully prepared samples of Al Si alloys (0, 7, 10 and 20% Si content). Using these alloys, the CTE could be measured using a dilatometer.Comparative analysis carried out could map the effects of silicon content on the coefficient of thermal expansion and an equation was created. Using simple graphs and the rule of mixture method, the authors were able to build a simple tool for calculating the CTE of specific aluminum silicon alloys..

This report is the result of a project in the course Independent Projekt in Molecular Biotechnology at Uppsala University during the spring of 2014. The foremost purpose of the course is to give students the opportunity to carry through exstensive work in a project environment. This project was formed based on a comission from the biotechnology company SweTree Technologies, and the goal has been to compose a summary of the different techniques and methods that exist in the field of mass propagation of trees through the method of somatic embryogenesis.The project group has obtained information about the area mainly throgh reading patents, trying to find key components and bottlenecks in other companies? somatic embryogenesis technologies. This paper is divided into different sections, containing the patents of the automation of different steps in the process.

This is a study of how four teachers work with pupils? early literacy learning. Interviews were conducted with two teachers who chose to use a specific method, Writing to Read (WTR), for teaching pupils to read, and with two teachers who had not chosen a specific method. The aim of the study was to compare how the teachers worked, their motives for their choice of method, and the ideas the teachers have about early literacy learning. To see whether the teachers? choice of method was related to the individualization of the teaching and their views of pupils? learning in interaction, Vygotsky?s theories about children?s learning have been used.

AbstractTitle: It is not necessary to be the best, but I don?t want to be average Author: Maja Benca & Emma Ender Tutor: Hedvig EkerwaldPurpose: The purpose of this thesis was to identify the subjective experiences of stressors and demands of law students of Uppsala University. Beyond these problems, this thesis was also identifying if there was a balance or conflict between social life and studies from a social psychological perspective. This essay is based on five key questions: How does the subjective experience of stress and demands affect the interviewed law students? How do the interviewed law students handle the stress and demands in their studies and in everyday life? Do the interviewed law students consider there is a balance between social life and studies? How do the law students want to present themselves in front of classmates and teachers? What do the interviewed law students consider to be the main goal in life? Method/Material: The material used in this thesis consists of a total of ten interviews with law students of Uppsala University, five women and five men in the ages of 20 - 32.

Driving instructors education are since 2009 a comprehensive Yrkeshögskoleutbildning for three semesters of full-time study. This paper aims to shed light on what must and what can be included in a good Driving instructor education and proving a proposal for how this might look like. The goal is to create a new didactic approach to education. The result Is a ?ball didactic? approach to education.

This is a study of an experimental project called ?Eget företagande ? egen försörjning?. The aim of this thesis is to explore if the course self-employment in Swedish for immigrants will become a permanent activity. The study is based on interviews with participants from the projects management team and the interviews has been analysed with methodological inspiration from Jonas Söderlunds project competence model. The focus lies in the participant?s perception of the project work and their thoughts about the permanent activity of self-employment in the future.