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 report is the result of a master thesis carried out by the author, student at the Royal Instituteof Technology(KTH). The task was performed as a product development process at a companycalled Ameibo AB, located in Stockholm. It is the final task of the studies at the Master'sprogramme Design and Product Realization. The report is structured in a chronological order anddescribes the methods used, the implementation of these methods and a presentation of theresults given from these studies.Ameibo is a company located in Stockholm, distributing films on the internet. The aim of thismaster thesis was to investigate the possibilities of entering the market for portable devices.

Syftet med examensarbetet är att på lång sikt minska ett företags kostnader för transport från butik till slutkonsument. För att uppnå detta syfte är följande frågeställningar besvarade i examensarbetet:Vad kostar företagets transportlösning i nuläget? Vad kostar det att anlita ett externt transportföretag för att sköta alla transporter till slutkonsument, och vad kommer att förändras, jämfört med nuläget? Vad blir kostnaden om det externa transportföretaget även tillhandahåller konsolideringspunkter, alltså en terminal för uppsamling av gods, i de städer där företaget har fler än en butik, och vad kommer att förändras, jämfört med nuläget?I examensarbetet finns ett beslutsunderlag bestående av två delar. Första delen innehåller en nulägesbeskrivning över kostnaderna för den befintliga transportlösningen. Den andra delen består av två kostnadsförslag från det externa transportföretaget.

Rapid urbanisation is putting strains on both the landscape and the city dwellers and the pressure on planning for sustainable and equitable cities is crucial. As many cities in Sub-Saharan Africa are expanding, city planning has trouble keeping up to meet the needs of the growing amount of urban dwellers. Many cities have also been planned with the cars in focus and the needs and comfort of the pedestrians have been overlooked. The capacity of institutions is limited due to centralized government and bureaucracy, as well as corruption. Planning is erratically implemented and it is difficult to know what will happen.

TitleSystems, Stability and Power. The Discourse of Information in Organizing Knowledge.AbstractThe aim of this Master's thesis is to inquire into the consequences of an unequal distribution of power between information discourses in the field of knowledge organisation. A deconstruction of Jennifer Rowley's and John Farrows introductory textbook Organizing Knowledge from 2000 is related to the major discourses of information in LIS. Questions posed in this study are: What meaning is ascribed to information in the material studied? Which information discourses are given a dominant position? Which are excluded? and: How does this affect the construction of the library and information science student's identity, in relation to practices of knowledge organisation? The theoretical framework is provided by Ernesto Laclau's and Chantal Mouffe's theory of discourse and combined with techniques for text analysis originating from the work of Norman Fairclough.The analysis reveals a strong domination of a cognitive discourse of information that underlines the importance of information systems for the organisation of knowledge.

The distribution of work related tasks depending on gender leads to different appraisal depending on which gender is performing a task. This aim of this research is to study how gender differences influence task allocation within the restaurant industry. The study is inspired by a discourse analysis perspective complemented by constructivist and critical pragmatic theory. Interviews were conducted in two focus groups with seven participants in total. The analysis is divided into four sections which answer six discourse analytical questions using the interview material.

A two-factor design of experiments done on GGAB for the identification of two selected factors influence on the length of the scattering of heat exchanger gaskets. The work consists of four parts: study, choice of survey method, the performance of investigation and analysis of the results. Chosen factors on the study are considered to be the most effecting of the length distribution of seals during the production of GGAB. The study is the first of its kind both in GGAB and in the rubber industry and has an experimental nature..

Insufficient intake of vegetables is a reason for micronutrient deficiencies and malnutrition in developing countries. With urbanization, globalization and a growing world population it is of major importance to secure sufficient food supply for the world?s population. Part of the solution to increased food security among the world?s poor could be the introduction of vegetable home gardens, plots for small scale vegetable production which can provide households with sufficient vegetables as well as serve as an extra income source. The study Improving peri-urban home gardens aims at examining the existence of vegetable home gardens in the peri-urban areas of Hyderabad, India.

Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

What on earth do people see in camping? Why do they choose this compact living in their holiday? All that people in caravans who are put together in a camp site.The purpose of my study was to find out who and wy. My ethnographic study in a camp site with participation observations, interviews and analysis have results in facts that show why.The most common camper is the house owner with average income. And the choice of the camp site depend on the security and the service that the camp site offered. The camp site was controlled and the campers controlled each other.

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. The aim was to study the underlying factors that companies do their financial report differently.

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

Wind is used as an energy source all over the world. To be able to use this effectively, there is a need for as good forecasts and forecast models as possible. One of these models is Coupled Ocean/Atmosphere Mesoscale Prediction System (COAMPS®) that is used to calculate short time forecasts. This model is used here to calculate wind speeds at two different areas in Västra Götaland, Bengtsfors and Vänersborg. There are also wind measurements with SODAR stations for these areas.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

A pavement construction designed to cope with the different type of traffic loads; it is exposed to and at the same time it can resist the effect of the climate. A road structure consists of sub- and superstructure which is divided by a boundary known as terrace. During the construction of unbound layers (base course and sub-base course) in the superstructure, it is always ensured that the material meet the requirements for bearing capacity and the degree of compaction. These parameters are controlled by various laboratory tests and control methods. To obtain increased knowledge of the material and improve the quality of the compaction in the field, it is necessary to perform laboratory tests in order to determine material properties.A base course material 0/ 32 mm limestone from Gotland (Hejdeby) was investigated in this study.