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.

The aim of this thesis is to study whether social welfare secretaries experience occupational pride and what affects this feeling. Previously made research indicate that occupational pride is essential for performance and work-related health. Research has also shown that social welfare secretaries often experience unhealthiness due to working conditions and a lack of professional self-esteem.This thesis is based on four qualitative interviews which have focused especially on critical incidents, according to the critical incident technique. This study has a hermeneutic, interpretative approach. As a theoretical framework, Pierre Bourdieu? s theory on social space and positions aswell as Aaron Antonovsky´s theory on Sence of coherence have been used. The result shows that the interviewed social welfare secretaries do experience occupational pride.

Mobile telecom and the Internet are converging, which opens new possibilities for market actors to create business through the mobile handset. At the same time market experts are predicting that mobile operator?s existing dominance in the telecom market will in the future decline as new technology such as VoIP and services will erode the operator?s traditional revenue model. This implies that mobile operators will need to rethink their dominant business logic to create new value for their customers. Mobile operators are aiming to expand their existing revenue model through advertising in the mobile handset and are searching to create new business models that evolve advertising sales.

Most companies and organizations today depend on technology connected to the Internet. Schools and offices have therefore been providing computers, phones and other technology to the employees. The recent technological development and decline in prices for technology have contributed to making these products a part of everyday life for most people. This has made it very common for employees and students to bring their own devices into school and workplaces.The aim of this study is to define what "Bring your own device" means for Swedish companies and organizations and how it has been implemented in those. The aim is not mainly to generalize to all Swedish companies but create an understanding how the trend is used to provide a basis for continued research in this area.

The objectives of this research were to determine whether the natural rattan resources in Sulawesi, Indonesia can cope with the strongly increased harvesting pressure that has occurred over the last centuries. I was furthermore looking for patterns in the rattan population dynamics that might give a hint on how the harvesting system could be improved to ensure a maximum sustainable yield. To answer these questions, I developed an individual-based model to analyse the dynamics of rattan growth in connection with rattan harvests by locals to identify sustainable levels of rattan harvests around villages in Sulawesi, Indonesia. Scenarios with different harvesting intensities were run to compare the change in harvest amount. For a given harvesting pressure, scenarios with a high number of harvesters and a low harvesting frequency had the same effect as scenarios with high harvesting frequencies and a low number of harvesters.

AbstractTitle: Correlation between the levels of education and conformity to traditional masculine normsAuthors: Larsson, M., & Ljungqvist, D. (2008)Objective: This study is an attempt to explain correlations between the levels of education and conformity to traditional masculine norms. It is mainly based on the social construction of gender. Background: A high level of education is associated with a healthy living, and a high conformity to traditional masculine norms associated with harmful health behaviours. The background also presents different views of masculinity, the construction of gender and the construction of norms.

The union organization rate has continuously diminished since the mid 90's. The aim of this essay is to investigate non-members approach to the union. Central questions are what personal experiences the respondents have of the union and how they view the union as a phenomenon. According to previous research the main cause of the great decline in membership to LO are the increased membership fees to the union and the unemployment insurance funds (UIF) in 2007. The increased fee led to a greater accumulated cost for those who were both union- and UIF -members, which had a negative effect on the membership numbers for the union.

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

This Master thesis focuses on change conditions and change ambitions in Swedish public libraries. I have chosen to focus on three libraries that participated in a much-debated developmental project sponsored by the Swedish Arts Council almost twenty years ago. The aim of the project was to enhance service-quality, increase user-influence over media acquisition and library routines, and to redefine the concept of quality in the library context. I have made comparisons of the conditions and change ambitions between the project period 1991-1994 and present day 2009. To do this I have analyzed the evaluations of the above-mentioned project and the developmental plans that every municipality in Sweden is required to write according the library-law of 2004.

AbstractMaster?s Thesis in Comparative literatureTitle: Ghettoiserade Vampyrer. En studie av barnvampyrlitteratur och dess betydelse för vampyrlitteraturgenren (Ghettoized Vampires. A study of children?s vampire literature and its significance for the vampire literature genre)Writer: Peter KostenniemiDepartment of Literature, History of Ideas and ReligionSupervisor: Anna NordenstamExaminer: Yvonne LefflerKey Words: Vampire literature, children?s literature, Der kleine Vampir, Nattens BørnIn vampire literature research the focus usually lies on adult and, to some extent, young adult fiction.

Title: School in Change : Good Grades = Good Democrat? Level: Final assignment for Bachelor Degree in Political Science Author: Marcos Castro Allende Supervisor: Per Strömblad Date: 2013 ? May Aim: The background to this study is a book published by Staffan. I Lindberg & Richard Svensson where they presented a hypothesis that the decline in trusting democracy within Swedish youth is a result of the deregulation of the education in Sweden. The aim of this study is to test this hypothesis and see if the declinne in democracy can be seen already before graduating from elementary school. Method: The method used in this study consist of a survey distributed to students at two elementary schools that differentiates in question of grades and social status. By comparing and analyzing the results of this survey with the claims of the hypothesis, former studies and Lipsets theory of the working-class authoritarism a conclusion is made of the hypothesis credibility. Result & Conclusions: The results showed that there may be a a difference trusting democracy between students with higher grades and those with lower grades.

In 2007 Swedish Meats, the dominant Swedish meat-producers cooperative sold its slaughtering and processing industry. The goal of a producer cooperative structure is to create value for members through vertical integration, and to strengthen members? market position. When Swedish Meats sold the slaughtering and processing components, it ceased in some respects to serve the function of a cooperative. This is a lost opportunity for both members and non-members, because Swedish Meats as a functioning cooperative could have exploited its dominant market position to positively effect producer?s prices.

When a country faces a decline in business activity, companies have to struggle to gain external capital. It is even more important for small enterprises to get capital, as they normally do not have enough collateral to receive traditional bank loans. In Bangladesh, Grameen Bank started with micro credit programs in the early 90?s, that included small capital loans and leasing of machines. Nowadays these micro credit programs have developed to function even in industrialized countries.

In this study I examine the debates, intentions and ideas concerning the physical and created schoolroom as they appeared in the journal Lärarnas Tidning - Svensk Skoltidning (Teachers Journal ? Swedish School journal) during the period 1962-1974. The built and created school building and its environment has been a relatively neglected topic in Swedish pedagogical research.When the Swedish comprehensive system transformed during the sixties, with new curricula and a common nine year school, many school professionals realised the need for a new and pedagogically adjusted schoolhouse.The early seventies marked a decline after a ten year period with an extensive building program affecting large parts of Sweden, and where schoolhouses had been an important part. The debate concerning the new Swedish school building was sometimes inspired and refreshing, but resistance and bitterness was also expressed. In part, this should be seen against the backdrop of the introduction of a new educational system, using new and sometimes untested pedagogical ideas, together with the fast transformation of the Swedish society.The research method is an exploratory textual analysis focused on five different issues: ideas concerning community centres and integration, participatory and democratic issues about the built environment, the school building as a pedagogical tool, aesthetic considerations, and the working environment.

In this interview study I have examined eleven Swedish advertisers and professional communicators and their view of ethics in the advertising industry. The purpose of the study was to shed light on how they see their ethical responsibilites, as well as trying to understand how they reason in regard to ethics as a whole. The main research questions regard the distinction between business and economic responsibilities towards their clients and societal ethical responsibilities, which ethical questions are of importance to them, and how they believe the industry should be regulated.The theoretical framework of the study uses media ethics, social responsibility theory, media accountability theory, and stockholder and stakeholder theory as its base. The study was performed using a qualitative method through interviews and the interpretation of these. The results of the study finds that the consulted advertisers have set opinions of what they themselves would decline to work with for ethical reasons, and has also been able to identify five main categories of ethical issues that they attach great importance to.