Rubrik        Vinst nu eller senare? ? En studie hur företag intäktsredovisar sin entreprenadverksamhetProblem      Intäktsredovisning är ett av de mest problematiska områden som normsättare och praktiker har att handskas med idag. Detta beror på många anledningar, men framförallt råder det en ovisshet för hur intäktsredovisningen ska gå till. IASB har utvecklat standarderna IAS 18 Intäkter samt en specialiserad intäktsredovisning via IAS 11 Entreprenadavtal, som vägledning för företagen. Kraven som finns i dagens regelverk är dock komplexa och relativt öppet formulerade.

This study includes a life cycle assessment, LCA, on an ecological produced cotton shirt for the company Reflective Circle, which designs ethical and ecological clothes.Initially were cotton farming and textile production studied to gather basic knowledge about the processes. Since this shirt is being ecological produced in the whole production chain, we studied what an ecological production means, but also how a conventional production works. When this was done we could start to discuss the differences and similarities between the production of the shirt and general conventional production.When the LCA was first initiated, the main focus was on the green house gas emissions from the manure at the cultivation. Thereafter the process steps such as picking, ginning, carding, spinning, weaving and sewing were being studied. The picking is done by hand, but the rest of the processes are handed by machines which consumes energy.

BAKGRUND OCH PROBLEMDISKUSSION: Världen befinner sig i en djupgående krissom inte har upprepats sedan depressionen under 30-talet. Varje kris har en utlösande faktoroch även denna gång började det i USA. Under år 2008 började oron växa sig kraftig sedanstora aktörer på den amerikanska finansmarknaden drabbats av förluster och stagnerandebörskurser. När Lehman Brothers kollapsade under hösten år 2008 kulminerade oron till renpanik på finansmarknaden som spreds världen över nästan omgående. Problemet är attkreditmarknaden har upphört att fungera då riskexponeringen är okänd bankerna emellan ochövriga intressenter, vilket har resulterat i att ingen vågar låna till någon.

The purpose of this study is to analyze which communication strategies andinformation- and communication channels that Gällivare municipality should useunder the urban transformation to communicate with the citizens. The studyconcentrates on the age-groups 16 ? 24, 25 ? 44, 45 ? 64 and people that are 65 yearsand older. This selection has been made as a segmentation of the citizens and is oneof the essay questions which refers to study the channels that each age-groups prefer.The study is a quantitative one and is based on a questionnaire survey directed to thecitizens and it?s 85 people who participated.

I och med att EU har valt att följa organisationen IASB så innebär det att från och med den 1 januari 2005 skall alla börsnoterade företag i Sverige redovisa i enlighet med IFRS. Detta innebär bland annat att företagen numera skall genomföra nedskrivningstester, impairmenttester, för goodwill för att se om det finns behov till nedskrivning. Detta skall ske i enlighet med IAS 36 ? Impairment of assets. IFRS reglerna är i stor grad påverkade av redovisningsreglerna i USA och tanken med att tillämpa samma regler här är att skapa bättre förutsättningar för jämförelse mellan företag internationellt.Syftet med denna uppsats är att undersöka hur några svenska börsbolag, med stora goodwillposter, kommer att hantera impairmenttesten enligt IAS 36.Vi har valt att göra fyra fallstudier baserade på fyra företag som är noterade på Stockholmsbörsens A-lista.

Heart failure is an illness that requires life-long treatment and often affects everyday aspects of a person?s life. Self-care is a significant part of the treatment. Good self-care resources make it possible for people with heart failure to make the lifestyle changes they often need to maintain or improve their level of health. Self-care means having knowledge of and being able to recognize the symptoms and signs of deterioration that can occur with heart failure, so that the person can take appropriate measures ? and it also means knowing when it is time to seek professional help.

The previous research in the field of new religious movements has mostly focused on the spectacular parts where phenomena such as ?brainwashing? and the ?charismatic leader? have attracted both media and the scientific studies of religion. Professor Liselotte Frisks has done several enquiries about sects and new religious movements in Sweden. One of her main conclusions is that the relation between these new religious movements and the rest of society has changed; a relation that used to be characterized by conflicts and tension is now becoming more open as both parts are changing.This study does not focus on the spectacular parts. Instead I have studied something more common and general.

The purpose of this work is to raise ideas and interest for land that is very much forgotten,unused and neglected in terms of maintenance and usability. Railroads are often seen as adirty and loud intrusion in the landscape and therefore cities turn their backs on them. Theland around railroads is not considered useful despite its often central location and scrublandis common in these areas.The starting point of this work is the restrictions and possibilities linked to the land withinthe security distance 30 meters from the railroad center. Within this security distance thereare numerous limitations and regulations due to the nature of railroad use. These limitationsare counted for in the initial chapter and lay the foundation for the rest of the work.

There are several methods and models within the areas of software engineering on how to proceed during a software development process. For each of these methods and models there are benefits and drawbacks, depending on how you choose to look at them. A difference of principle between the different models is that they either advocate iterative development or not. In parts of software engineering one makes use of different methods depending on which is most fitting in a specific situation. There are several methods on how to recieve more qualitative data from the end-users during the requirement collection, but the reappearing pattern is still user centric participation, which means that the user participates more actively in part of or the entire development process.

When creating a good lighting design it is crucial to know how different types of lamps work. Knowing what kind of light they emit and in which situations they work well is also very important. In this master thesis I present different types of lamps and give an account of how light is spread through the different shapes of luminaires, reflectors, filters and so on. I write about how our eyes register radiation and connections between lighting and how it makes us experience space. Furthermore I deal with the effect of artificial light on living organisms and the environment. After the theoretical studies I deal with the places I have visited to study how different lamps and luminaires work and look like in existing lighting designs. These visits have also been inspirational to my lighting proposal for Bokenäs. Bokenäs is Volvo?s resort and conference center which is situated on the Swedish west coast.

Bakgrund och problem: Behovet av harmonisering på redovisningsområdet har lett till attinternationella normbildande organ har fått en större betydelse. IASB är en sådan organisationvars normer och regleringar är numer obligatoriska för noterade bolag inom EU.Medlemsländerna i EU kommer att ha nytta av denna harmonisering genom att exempelvisstandarder som behandlar värdeförändringar på materiella anläggningstillgångar är enhetliga.Materiella anläggningstillgångar behandlas omfattande bland annat i IAS 16( MateriellaAnläggningstillgångar) och IAS 36 (Nedskrivningar) . Materiella anläggningstillgångar utgören omfattande del av tillgångsmassan i svenska rederiföretag. Den nuvarande oron på denfinansiella marknaden har lett till prisjusteringar för många former av placeringar. Det ställerfrågan om hur den kommer att avspeglas i rederiernas redovisning, med andra ord omnedskrivningsbehov kommer att föreligga.Syfte: Uppsatsens syfte är att bidra till mer förståelse om vilka utmaningar som svenskanoterade rederier möter i tillämpningen av IAS 36 vid en lågkonjunktur.Avgränsningar: Uppsatsen fokuserar på (IFRS) ? IAS 36 Nedskrivningar och vi undersökerföljaktligen endast svenska noterade rederier.

Infectious Bronchitis (IB) is a highly contagious viral respiratory and productiondepressant disease distributed world wide. The disease is caused by the InfectiousBronchitis Virus (IBV), a positive RNA strand Avian Coronavirus within thegenus Gammacoronavirus. Due to a combination of high mutation rate and atendency of recombination a constant emergence of new genotypes and serotypesis seen. In Brazil, a country with an extensive poultry production and majorproblems with disease control, the diversity of circulating strains are wide andoutbreaks of clinical disease despite intensive use of vaccines are common. Theaim of this study was to investigate the presence of IBV and to identify genotypesof isolated IBVs in a limited number of layer flocks in Bastos, São Paulo, as partof the screening for circulating genotypes in the country.

Background: The prevalence of dementia increases both in Sweden and in the rest of the world. People with dementia often display some types of behavioral and psychological symptoms. These symptoms include, among other things, aggressiveness, inactivity, activity disturbance, anxiety, hallucinations and depression. The symptoms can create a negative impact of those with dementia, their caregivers and their next of kin. Aim: To describe the effect of non-pharmacological treatments have on the behavioral and psychological symptoms of people with dementia.

Do new, attractive neighborhoods meet the requirements of being socially sustainable? This essay is based on the potential conflicts between the pursuit of social sustainability, while the theory of the creative class influence city planning. Social sustainability is difficult to measure, but implies broadly that everyone should have equal rights and opportunities. A city or region that aims to attract a certain type of people by providing what they ask for, might pay less attention and spend less resources on the rest of the population. Socially sustainable - for whom? The new district Hyllie in southern Malmö stands in focus, and the paper seeks to identify how different operators in Malmö defines the concept of social sustainability, how it is implemented in the design of Hyllie, and if any potential conflicts may arise.Interviews with the following informants; representants from the Office for City Planning in Malmö, the nonprofit organization Sustainable Development Skåne, the Commission for a Socially Sustainable Malmö and the company Skanska Öresund have constituted the main methodology, among with reading and analyzing existing documents and policies relating to the development of Hyllie.

The main aim of this study is to determine whether the monastery in Ny Varberg has been used as a hospital during its active years. The second aim has been to investigate weather the buried individuals at the monastery at Ny Varberg exclusively are deceased monks. Only individuals from the monastery's active years has been included in this study. A total of 16 inhumated individuals was analysed. Both men, women and children was shown to be present, as well as wide spread of children and adults.