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.

Companies within the e-commerce industry currently try to overcome the disadvantages of not being able to provide a physical inspection of products, and this is especially an issue for the apparel industry. One way of trying to overcome this issue is by presenting apparel with a short video of a model wearing the garment. The aim in this thesis is to investigate how these video presentations affect consumers' emotions, cognitions and intentions. Since previous studies have found that different shopping scenarios can moderate the effect of stimuli in the atmosphere on the consumers' emotions, we also aim to see if a video presentation, depending on the shopping scenario, could have a negative impact on site visitors. Moreover this thesis investigates the moderating effects of involvement on consumers' cognitions.

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.

The legal right to take time off from work to care for one`s children has been regulated in Swedish law since late 1930. This right was limited to mothers and was provided under restricted forms. There was a long qualification period and the length of parental leave was limited.Since then, the right to parental leave has been extended through several modifications of the law. The question of equality in both the labour market and the private sector has been one of the greatest forces behind these changes. By including men in the right to take parental leave, the work place has become more equal and it is now considered a natural part of the employee?s life to request time off to care for children.Labour Arbitration Court has shown through its case law that equality in the work place is of the utmost importance and has shown its support in this matter through its judgements.

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.

This study is a part of a larger project where the aim has been to evaluate different methods to assure the quality in stallion semen, due to the fact that some stallions in horse breeding have poor semen quality. The increased use of transport semen requires new methods to ensure good semen quality. In this part of the project the viability and concentration in fresh and cooled semen was examined with NucleoCounter SP-100. A comparison between two different commercially available semen extenders, Kenney?s and INRA 96, was made.

AbstractThis study deals with the tours carried out in the manufacturing sector, at Alfa Laval in Eskilstuna. A large number of visitors, from a variety of backgrounds, go there to see how the manufacturing of separators works. With visitors I refer to the company?s customers, suppliers, students, in- house trainee courses, managers and senior citizens groups.The study examines how these tours can be standardized using spatial design. The result shows the importance of working systematically with visualizing the work as well as the environment for optimizing the visitor's understanding.

Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

English title: Part-time work among women in Sweden ? what influences choice of working hours? In the 1960s and 70s a large growth in part-time work amongst women in the Swedish labour market took place. A net inflow of workers into the labour market has been suggested as the main source. However, part-time work is still a common phenomenon among Swedish women; in 2004 almost 40% of all women worked part-time, and women are clearly dominating the part-time sector. A gradual changeover from house work to market work is hardly a valid explanation anymore.

The purpose was to investigate whether using two type of interventions (i.e., Four rooms of change in school and EQ- workshop) in addition to curriculum guidelines can affect character development in children 10-12 years of age. The data was collected using the test Junior Temperament and Character Inventory (J-TCI; Cloninger, CR, 1994) in three elementary schools among students in fifth grade who had been involved in any of the two interventions for the past two years or no intervention at all.The J-TCI scales were used to, besides the seven personality dimension it measures, create a self-constructed empathy scale. A total of 55 participants were included in the study (girls n = 26 and boys n = 29). Statistical testing with MANOVA showed no significant main effect on empathy or any personality trait. There was however an interaction effect between intervention and gender on the character traits.

In the Swedish market, there is a wide selection of herbs as supplement to the horse´s feed. A trend today is that many companies are marketing herbal remedies with allegations of medical effects. If you want to sell the product for that purpose it must be verified and approved as drug or natural remedy by the Medical Products Agency. Some herbs may contain active substances. Nevertheless, only a few studies have been conducted on single herbs to investigate safe doses for horses.

The well-being of employees has become a key concept in the rhetoric of the company boards and business literature of today. There is however not much statistic evidence of a connection between economic results and the perceived working climate. This thesis sets out to investigate whether there is a positive correlation between economic results and working climate on a work group level. It also aims to study which specific working climate factors influence the results. In order to meet its purpose this thesis analyzes employee satisfaction questionnaire data and economic results from more than 300 work groups.

 This study is made, on behalf of Västerbottens Fotbollsförbund, with the purpose to investigate how the 2008 financial crisis have affected the sponsorship to the voluntary sports sector in the Västerbotten region, with focus on the womens elite football teams. The background of this study was to investigate the effect of the financial crisis to help the voluntary organizations in the future. The study was carried out with a qualitative approach as depth interviews with ten people representing both the voluntary organizations and the sponsoring companies, which one was a previous sponsor. To understand and interpret the result of the interviews we used models such as the stakeholder model, the A-ERIC model and a communication model for sponsorship from literature such as Donaldson and Preston (1995), Mitchell et. al.

It is easy to see that oil has a big part in our economy, by looking at the repeated news from the media and at the stock market, where they follow the oil price very closely. Behavioral finance is about investors making small or big mistakes in the stock market. Behavioral finance describes the importance of understanding your own faults, as well as others investor?s faults. Behavioral finance emphases the importance of not assuming that the financial market is a flawless environment, but to understand the psychology behind investment decisions.

This study examines the equity cost of capital between two periods distinguished by substantial differences in IPO activity. In light of the stemmed IPO flow to the Swedish stock exchange in 2012, this study regards the conjecture that the IPO count is related to the prevailing cost of equity capital for certain periods. By application of the Residual Income Valuation model the cost of equity capital is abstracted from sampled stock prices and compared at two points in time for which extreme highs and lows of IPO activity were observed. Using randomized samples from 1999 and 2012, significant differences between the estimated costs of capital are established. The findings indicate that the equity cost of capital, much as it may help influence, nevertheless plays a subordinated role in the going-public decision..