Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

SAMMANFATTNING Mitt examensarbete utgör ett led i Nordiska Genbankens (NGB) uppgift att skapa en nordisk s.k. ?core collection? av rabarber, Rheum rhabarbarum L. Samlingar finns även i våra nordiska grannländer Norge, Finland, Danmark och Island. I Sverige har ett insamlingsarbete av rabarber pågått under åren 2002 och 2003 för att komplettera en äldre samling.

Inledning: Patienter med sår förekommer överallt i vården och det är ett tillstånd som leder till ökat lidande hos de drabbade patienterna. Dessvärre fungerar inte alltid vården kring patienter med sår på önskvärt sätt. Subjektiva bedömningar görs och dokumentationen är bristfällig. Syftet med denna litteraturstudie var att undersöka om och hur bedömning och beskrivning av sår enligt riktlinjer och bedömningsformulär resulterar i förbättrad sårbehandling och sårläkning hos patienter jämfört med när olika hjälpmedel inte används. Metod: Resultatet baseras på tio vetenskapliga artiklar.

It has been shown in various research contexts that action programs do not always work as they should, even though there are clear guidelines on how the action programs should be designed and used. The aim of this study is to illustrate which processes that occur before an action program as well as how these processes lead to action that will give the student the support he or she needs. Through qualitative interviews with eight teachers, I have tried to answer the questions that I created. I have tried to answer my research questions that I have made based on the purpose. The questions are; What type of inquiry will be done if a student risk to not reach the knowledge goals? How will the inquiry support the action program? In what way does the action program support pupils in special needs? The result of my survey show that the survey being done for an action program is very individual-focused and that the mapping rarely shows on the teachers role or school environment to students who fall into special needs.

This thesis explores the decisions behind swedish principals to permit or prohibit political parties from visiting schools. Through a series of semistructured qualitative interviews with five respondents from different high schools, insights were gathered into their motivations regarding political party visits to schools. The results indicate that principals view political party visits as significant for fostering civic engagement, aligned with the school's democratic mission. However, some principals opt to prohibit such visits due to concerns about non democratic values and potential disruptions. Practical considerations like safety, logistical issues, and conflict risks are also crucial in their decision-making, highlighting awareness of potential challenges posed by political visits.

AbstractTitle: Change of communication strategy when the compulsory nation membership falls (Byte av kommunikationsstrategi när nationsobligatoriet faller)Number of pages: 51 (58 including enclosures)Author: Elin RantakokkoTutor: Peder Hård af SegerstadCourse: Media and Communication Studies 30 hpPeriod: Spring of 2008University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/Aim: This essay will result in some guidelines how the nations in Uppsala can act if the law according the compulsory membership in the student union and the student nations change. This essay focuses on how the nations can communicate to keep their members.Material/method: I have done seven interviews with persons that work in three different nations and the head of the Curators convent (the collaboration center between the nations), I have read articles from the largest newspapers and web pages. I have also read the Commission of Inquiry's recommendation according abolishing the law regarding the compulsory nation and student union membership. I have created two scenarios based on the material, according to Peter Schwartz advises.Main results: These scenarios show that the student nations have to become better at communicating with their new members and their already existing members.Keywords: Scenario planning, marketing, communication, student union, student nation, market segmentation, strategic communication, profile, organizations change..

Africa is expected to go through a rapid urbanization over the next four decades and the demand for food is increasing in the rapidly growing urban and peri-urban (UPU) areas. Keeping livestock in urban areas is in particular associated with health hazards. This is due to close interaction between humans and animals, and it has been shown that zoonotic diseases are increasing in urban areas. The benefits of urban and peri-urban agriculture (UPA) are related to improved food security, in particular among low-income groups. Apart from the negative public health impact of zoonotic diseases, animal disease could have a devastating impact on the economy and food security of many households in these areas. In the present study, three important endemic diseases, including brucellosis, salmonellosis and Bovine viral diarrhea (BVD), were analyzed in regard to seroprevalence and risk factors.

In Sweden a person is either unlimited or limited liable to tax. It is important to define this status since the consequence of being unlimited liable to tax according to chapter 3 § 8 Swedish income tax law (1999:1229) is imposed tax on every revenue from Sweden and overseas. When deciding the fiscal status Sweden uses the principle of domicile which makes the home of the taxable person important.Despite domilication in another country a person can be considered to have such bonds to Sweden that they still should be unlimited liable to tax here. During the development of the Swedish communal tax law (1928:370) the term essential linkage was introduced. There are numerous factors which can affect this assessment but in case-law some factors have been considered more important than others.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

This essay deals with the industrial past, present and future and begins with the impact and importance the industrial revolution has had on us humans, socially, economically and structurally. Today's society has developed from industrial production of goods to the production of services but the industrial sites remains. The essay examines issues concerning the protection of the industrial environment, their status as a cultural heritage, what is done with our industrial heritage and the opportunities it has for the future. Malmö has a great industrial history and now one of the cities oldest industrial sites, the north of Sorgenfri, will be transformed. The essay compares the plan with guidelines for future development from the Town Building Office with an antiquarian investigation for the same area.

Earlier studies shows that democracy within the preschool is an important and on-going work, but could implicate certain consequences. For example that goals regarding democracy and influence in the preschool, rarely is done in practice but instead remains just words on a paper. It could also mean that the pedagogues lack education and knowledge within the area, but also how they react to the influence of children. Preschool is expected to be a place for all children, no matter what luggage the child is carrying. The luggage is filled with the life experience, the personality and in this case the needs that the child has. The needs could be anything from nearness to physical and psychological disorders that requires more pedagogical attention.

When constructing a building, a number of aspects must be harmonized in order for it to fulfill requirements ? a building must fulfill requirements such a load-bearing, conservation of energy and a good indoor environment by means of, among other things, moisture proofing .Moisture problems in buildings can affect health negatively. As we are increasingly staying in indoors, demands on a good indoor environment are higher.This work starts with examining moisture problems in slab-on-ground solutions, and then links the various scenarios to moisture problems in a concrete slab of a real building. The building with moisture problems is located in Årby by in Borlänge and moisture damage was found in the slab at an apartment adjoining wall.By reviewing literature written within the field of moisture problem, making hand calculations and modeling in the program Comsol Multiphysics, judgments are made to find explanations as to why the rise of moisture occurred in the building in Årby by.Generally, the following guidelines may be used to reduce the risk of moisture problems in slab-on-ground constructions:Drying of construction moisture before laying the floor material.Using draining layer beneath the slab, to prevent capillary suction.Using insulation under the slab, partly for comfort and to establish the temperature difference between the ground and the concrete slab.Avoid direct contact between the wood and concrete, due to degradation and fouling smells that normally occurs.If necessary, use additional vapor barrier.In addition to the above, there are various methods for moisture-proof and moisture-monitoring by design or by the method ByggaF suited for the entire construction process various events..

Patienter utsätts för onödiga transporter och efterföljande väntetid på akutmottagningen, vilket i sin tur leder till ett onödigt vårdlidande. Det är inte längre en självklar åtgärd för ambulanssjukvården att transportera alla patienter till akutmottagningen för fortsatt vård. Detta innebär att kravet har ökat på ambulanssjukvården och den prehospitala bedömningen. Mot bakgrund av dessa förutsättningar som idag gäller för ambulanssjukvård, är frågan om forskningen kan vägleda till hur den prehospitala bedömningen ska kunna underlättas.Syftet med studien är att beskriva prehospital bedömning i ambulanssjukvård och genom en forskningsöversikt har kvalitativ och kvantitativ forskning analyserats.I resultatet framkommer det att prehospital bedömning består av två huvudinnehåll, dels en vårdvetenskaplig där den prehospitala bedömningen ses som en kontinuerlig process och dels en medicinsk där den prehospitala bedömningen inriktas på att utifrån fastställda kriterier ringa in patientens vårdbehov. I den vårdvetenskapliga forskningen framkommer att vårdrelationen är en central del i den prehospitala bedömningen liksom att vinna patientens förtroende.

?During the past few years cooperation between the EU member states has expanded considerably in areas such as justice and homeland affairs. International cooperation in criminal justice has become more important as borders between EU countries has been lifted and because of this, various criminal groups have also had more opportunities to commit crimes cross borders. The Italian mafia groups in particularly have been operating in almost every country in Europe and have exploited the possibilities offered by the EU. The increase of organized crime in Europe has created a demand for EU to step up their actions against the organized crime.The purpose of this essay is to investigate exactly how the significant EU is has been in battling organized crime in Italy.

The study aims to examine how censorship and comics have been discussed in three debates. The aim is also to identify discourses and the orders and relations of power constructed in the debates, and to examine how librarians should handle debates about censorship and comics. Selected sources are articles from Swedish newspapers and tabloids about the debates on the Pox-trial, the manga case and the debate about Tintin in Kulturhuset. The results from the analysis indicates that the debates have been dominated by two main discourses: a discourse on freedom of speech and a discourse on social responsibility. Within the discourse of freedom of speech there is a range of perspectives that emphasize: artistic freedom, the need for open and free conversations, a discussion about how the comics are assessed in comparison with other media formats as well as a discussion about moral and moralism.