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.

Title: Culture?s Affect on the Determinants of Customer Satisfaction in Retailing: The Case of a European Retailer in the U.S. and China Date of the Seminar: 29th of May 2007 Course: BUS 809 Master thesis in International Marketing Authors: Lisa Bustamante Chesley Norman Charlotte Valind Advisors: Johan Anselmsson Cecilia Cassinger Keywords: International Retailing, Determinants of Customer Satisfaction, Culture, United States, China Thesis purpose: Our study aims to identify the determinants of customer satisfaction of two national cultures in a global retail setting, in order to clarify what role culture has, if any, in customers? satisfaction with an international retailer. Further, this will uncover if a Western perspective of determinants of satisfaction is a universal means of capturing what satisfies customers across cultures in a retail setting.

Penalty clauses is a term that can be put in an agreement and is an amount that shall be paid by a part of the agreement if they cause any damage to the other part by breaking the agreement. Penalty clauses have since around 100 years ago had a quite clear meaning in Sweden according to a lot of authors. These authors have the opinion that penalty clauses is an exclusive judgment of the compensation the victim has right to, that means that if the parties have put a lower amount in the clause the victim won?t get full coverage for the damages caused by the other party. That the penalty clause is an exclusive judgment of the victims right to compensation means that the victim doesn?t have the right to request other compensation above the compensation in the clause if nothing else is stated in the clause.A penalty clause may be viewed as a complement to compensation you get according to The Tort Liability Act (1972:206) where it is often difficult to obtain full compensation for damages when it is required that a number of conditions are to be met for damages deleted.

The discussion regarding international aid tends to be highly debated for long periods of time. Some individuals are very positive towards aid and some individuals are less positive towards aid. This study aims to broaden the understanding of the aspects behind that. The previous research tends to focus on aid allocation within the EU, or which macro factors could influence which donor countries give to which recipient countries. This study aims to add to the research with which aspects at the individual level can influence the individual's attitude towards international aid from the EU.

Total amount of words: 15 269.In this essay, the purpose is to examine the personalization of Swedish national coaches during international championships in the Swedish tabloids. Research shows that a leader nowadays is representative for her organization. Therefore it could be assumed that the way the national coach is portrayed can have some kind of effect on the public opinion about the team as a unit and their sport federation in total. This essay is a quantitative study of the sport tabloids Sportbladet och SPORT-Expressen during three international championships: Euro 2012 in football, WC 2013 in ice hockey and Euro 2014 in handball. We have studied the coverage of the national coaches Erik Hamrén, Pär Mårts and Ola Lindgren/Staffan Olsson in contrast to the coverage of their teams in total.The main results are that the national coaches are mentioned in every second article that is written about the national teams during the championships. They are mainly portrayed in a neutral way, even though the coverage of them is affected by the results in the matches.

During the last years social media have developed and become a place where all kind of people can meet and interact with each other without any kind of physical contact to one another. We belive that this development also has made it easier for political parties and organisations to spread their propaganda to the people that uses social media without them knew from whom the information is coming. With this in mind we decided to do a study about the social media Facebook and how the users of Facebook think they are being influenced by political propaganda from organisations and private persons. In our study we decided that we wanted to know why our respondents are using Facebook, if they have payed attention to two political questions, one international question and one national question, that have been noticed recently and if they feel that they are being influenced of political propaganda when they are using Facebook. We have concluded that our respondents, depending on how old they are, do feel that they are being influenced by political propaganda when they are using Facebook. We have also noticed that the younger part of our respondents feel that they are using Facebook because their friends do it and that they have noticed the international political question more than the national political question. In the older category of respondents the reason of why they are using Facebook was to maintain a conection with their friends and they had noticed the national political question more than the international political question. .

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

This thesis follows a qualitative method and aim to describe firms? international business at an emerging market seen from a network perspective. The purpose of the thesis is to study in what way business relations and networks influence the process of internationalization and describe the way in which companies handle the external network in relation to acquisitions. Further does our purpose include analyzing if a firm?s network may be the main factor for why international business occurs.

The aim of this thesis is to explain what actions Sweden and the international communities have been taking in terms of sexual and reproductive health and rights (SRHR) in order to realize the Programme of Action from the International Conference on Population and Development in Cairo 1994. In a theoretical perspective, donor countries and multilateral organizations are seen as interacting actors involved in global development cooperation. Through applying a human rights approach I will show shortages in terms of supplies to contraception, international agreement on the issue of safe abortions and a new era that comes with new rules for aid and development cooperation. In addition, for human rights to be realized there is the feature of accountability. Without accountability, SRHR cannot be fully respected, guaranteed and protected.

People move between countries and establish connections all over the world. This results in a need to solve problems with cross-border inheritances and partitions of joint property. Today these situations are regulated by the countries? own international private law. EU has adopted a constitution that harmonizes rules of jurisdiction and applicable law for inheritances but not the partition of joint property.

How is the identity of Swedish diplomats affected by living a very international life, regularly moving from one place to another, while their main task is to represent Sweden at all times? How does the national identity relate to the professional and the international identity and what role does the context play in this process? These are the questions asked in this thesis. By interviewing 39 Swedish diplomats and by comparing the responses of the interviews and the theories applied, this thesis will show that it is the context, rather than the time spent abroad that changes their identities and not the least their perspectives of the world. The theories concern intersectional identities, nationalism, context and globalisation. It is from the point of view that identities are constructed and therefore changeable.The diplomats gain a greater awareness of their Swedish identity, wider and deeper perspectives of what it means to be Swedish, but also the advantages that other cultures have to offer.

The aim of this study is to with the help of my data, conduct statistic analyses about animal welfare mistakes and scarities, as a preventive measure for the public sector point of view and how farmers handle their animals in these cases, when and how these mistakes and scarities are likely to appear and in this way perhaps manage the existing problems. The aim of using judicial decisions of banning ownership and caretaking of animals according to the 29 § is that this judicial decision is the outermost fortification of animal welfare. In November 1938 the pro tempore investigator handed over a report with a proposition according the animal welfare legislation. Pro tempore proposed that the court should in some cases, be able to order a person guilty of cruelty against animals to a ban of owning or taking care of animals. This proposal unfortunately was turned down. The question about introduce a ban against owning or taking care of animals into the Swedish animal welfare legislation was again discussed in April 1967 at an interpellation debate in the parliaments second chamber.

Syftet med detta arbete är att jämföra International Baccalaureate Diploma Programme (IB), med svenska SP och NV program. Detta görs genom att besvara frågan hur innehållen i matematikkurserna på IB programmet skiljer sig från matematikkurser som ges i de svenska programmen. Inte enbart innehållet i kurserna jämförs utan även timplanen granskas för att undersöka om arbetsbördan i programmen skiljer sig åt. Den lättaste matematikkursen som undervisas i IB programmet, Mathematical Studies är mest lik de svenska Matematik A-C kurserna. Den andra IB kursen, Mathematical Methods täcker framförallt Matematik A-E kurserna medan den tredje kursen, Mathematics Higher Level stämmer bäst överens med Matematik kurserna A-F och Matematik-diskret.

Det här arbetet utfördes på ABB Corporate Research, och innefattar en studie av motorstyrning i allmänhet, och hur man med hjälp av en Intelligent Power Module kan effektivisera motorstyrning genom att ersätta separata kraft- och styrmoduler med en kombinerad modul. En IPM från International Rectifier har modifierats och testats genom att under en längre tid låta den styra en permanentmagnetmotor under normala förhållanden. Resultatet från testkörningen visar att en IPM är ett bra alternativ i framtiden, såväl i fråga om effektivitet, som kostnad och utrymme. Efter en undersökning av marknaden visar det sig att det är långt ifrån säkert att modulen från International Rectifier är den bästa som finns att tillgå, och det skulle förmodligen löna sig att testköra IPM:er av andra tillverkare i mån av tid och pengar..

Over the past twenty years, the cooperation within the European Union (EU) has strengthened and expanded with both more number of Member States and stronger influence on international politics. The unique character of the Union and its ability to enforce peace and humanitarian intervention has attracted attention in political science. This prominent position of the Union is perceived by many scholars who often hold this derived from the Union's influence in international relations. Various terms have been used to define the powers of the Union. The British researcher Ian Manners states that the unique identity of the Union in the international arena is formed by its normative power.  An important policy area within the Union is the environmental cooperation.