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.

This degree project focuses on the importance of being professional doing a job at the same time as being able to express one self in a professional way. The degree project also focuses on how the work as an environmental- and health inspector could be made easier by making the inspectors aware of their language and open to change. Finally the focus of this degree project lies on how positive contacts can be made with people despite them being informed of difficult or unwanted things.In order to get an overview of the inspectors? communication skills today the environmental- and health inspectors at the environment office in Laholm´s municipality were evaluated. The inspectors´ communications styles and languages were checked on the basis of the ?nonviolent communication model? by Marshall Rosenberg.The content and the result of this report were presented for the head of the environment office, the chairman of the committee and the participating inspectors in Laholm´s municipality.

Syftet med min undersökning har varit att undersöka receptionen kring det ryska konstkollektivet Pussy Riot. Jag har försökt att finna svar på vad det är för omständigheter som ligger bakom uppmärksamheten som gruppen har fått internationellt och i Sverige. Detta har jag gjort genom att utgå från ett genusperspektiv med en speciell inriktning på feministisk konstteori. Med hjälp av internationella artiklar och svensk dagspress har jag gjort en övergripande analys av receptionen kring Pussy Riot och deras konst. Genom materialet har jag kunnat undersöka olika kontexter som Pussy Riots konst har skapat reception inom.

Scana-Booforge is a Swedish company which specialize in heat treatment of various metal. The treatments take place in quenching ovens, where fans are used to circulate the hot air. The fans used today do not have a satisfactory lifespan. This thesis aims to develop a new design of the fans for the quenching ovens, and the goal is that the new fans will bring cost savings for Scana-Booforge.The design development process started with mapping out the environment in which the fans operate, and with analysis of the existing fan structure and damages, in order to establish the cause of failure and of short durability. The performance of the fan were also established at this stage.

Vaccination as a part of the preventative public health project has for many years been one of the important tasks of the children's health care. The vaccination program has been adjusted to current research and the health situation in the country. Having their children vaccinated is not something obvious for all parents, though. Especially the vaccination against measles, whooping cough and German measles have been questioned. The purpose of this literature study was to investigate the reasons for the resistance to vaccinate and to illuminate the security creating advice of the nurse at the public health centre.

This thesis processes the work of developing CPU code and GPU code for Thomas Kaijsers algorithm for calculating the kantorovich distance and the performance between the two is compared. Initially there is a rundown of the algorithm which calculates the kantorovich distance between two images. Thereafter we go through the CPU implementation followed by GPGPU written in CUDA. Then the results are presented. Lastly, an analysis about the results and a discussion with possible improvements is presented for possible future applications..

Bakgrund och problemdiskussion: Intressenter st?ller h?ga krav p? f?retag g?llande milj?m?ssig h?llbarhet, vilket f?retag beh?ver anpassa sig till. F?retag samlar in information f?r h?llbarhetsrapporter och samma information kan anv?ndas f?r interna milj?m?ssiga prestationsm?tt. D?remot beh?ver f?retag anpassa m?tten f?r att de ska se milj?p?verkan p? detaljniv? f?r prestationsutveckling.

The aim of this study is to examine if and how the diagnosis of ADHD is important for the social practice delimitation to obtain an understanding of how the sorting and categorization of clients affects the distribution of resources. In a qualitative approach, the study is based on eight semi-structured interviews in five different social practices. Young adults diagnosed with ADHD who need society's help and support, constituted our focus in the study. The selection is based on gaining an understanding of how the client process proceeds. The interviews were supplemented with documents, such as legal and internal methodological support.

The purpose of the study is to examine and problematize how the ego affects musicians and dancers. Important factors that shape the ego is the artists educational background and experience within the artistic subjekt. Hence, the purpose is also to find out how these factors affecting the ego. I wanted other artists practitioners? thoughts on the subjekt, therefore I chose to interview four people, two musicians and two dancers.

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

AimThe aim of the present study was to evaluate physical performance according to ?fysprofilen? in skiers of the Swedish mogul ski team and to compare their physical performance at three test occasions during one year.MethodsAll eight elite mogul skiers at the Swedish national mogul ski team during the seasons 2011/2012 and 2012/2013 participated voluntarily in this study. The test battery ?fysprofilen? was performed at three test occasions, October 2011, May 2012 and October 2012. Muscle strength was evaluated with squats, bench press and grip strength; power was evaluated with power clean, squat jump, countermovement jump with and without arm swing, Harre´s test and the 30 meters sprint.

Robotic milking in Automatic Milking systems (AMS) is proposed to reduce manual labour and at the same time increase milk yield by increasing milking frequency. In order to increase milking frequency, it is essential to have well-functioning cow traffic. Investing in an AMS is a great capital investment for the farmer, thus it is of major importance to ensure maximal AMS capacity. This study investigated the effect of the traffic systems Feed First? and Free cow traffic with and without waiting area (WA) on cow performance and AMS capacity.

This two year master thesis examines the Swedish prison library's history during cell prison era.The investigation extends from the mid-1800s well into the 1900s. The purpose is to investigate theprison library by using a power concepts influenced by Michel Foucault. The questions revolvearound the ideas that formed the basis for the prison library and how the prison library was organizedin practice. Three types of sources are used to answer the essay questions and illustrate its pro -blems. Firstly, annual reports concerning the swedish prison system.

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.

Objective: To study midwives management, practice and reasoning regarding contraceptive counseling for women who are experiencing "mild" side effects of the pillMethods: Four focus groups, made up of three to five midwives per group, participated in focus group discussions. Qualitative design with the method ?Think-Aloud? has been used to collect data and the material was analyzed using content analysis.Results: The study identified three categories, the first "How midwives practice regarding the side effects of the pill," shows that midwives have a systematic approach when meeting with women who are experiencing side effects of the pill. The next category "Using a holistic and professional approach for women" highlights that the midwives take women's side effects seriously and that midwives respect individual woman?s autonomy.