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.

To lead is to communicate, a main part of the leadership. 80 % of leaders working tasks involve communication of some kind. The ambition of this study is to analyze how four leaders of an international technique consulting company experience and handle community and technical development during their professional courses. The leaders have a various experience of leadership which adds depth and width to this study. To perform the study qualitative method has been used in the form of personal interviews.The result indicates that change is not always beneficial in every aspect of communication.

This study aims to examine Business Intelligence research conduct within Swedish government agencies and workplaces in order to understand the recent debate regarding Business Intelligence research ethics and thus answer the following question: Does Business Intelligence praxis in Sweden meet ethical guidelines recommended by international field experts? A theoretical analysis of relevant and also recent publications, including a Business Intelligence method review, was conducted using qualitative content analysis. In order to validate the results from my theoretical analysis I conducted a series of interviews with a number of professionals who useBusiness Intelligence research in their work and decisionmaking process..

SEP Modular Armoured Tactical System is the next generation of military vehicles developedby BAE Systems Hägglunds AB. At present time, BAE Systems Hägglunds AB aredeveloping a 6-wheel electrical hybrid and a conventional 8-wheel vehicle. The questionformulation was summarized as: ?In which ways can the electrical transmission in a hybriddriveline for SEP be designed, when the surrounding fixed interfaces are kept and the unity ofcomponents within SEP is maximized??. The purpose of this master thesis was to study avariety of concepts for hybrid propulsion.

The aim of this study was to deepen the knowledge about the meaning of being internationally adopted for individuals living in Sweden. Through group discussions with young adults data was retrieved, and then analysed with a qualitative phenomenological approach. The study revealed three main themes: 1) experiences of being Swedish, 2) experiences of ethnic origin, and 3) the interaction between the two aspects of the identity, how the internationally adopted individual integrate's his/her ethnical origin with his/her Swedish identity. With regards to previous studies about adoption and psychological theories the meaning of being internationally adopted in Sweden is discussed..

SAAB Aerotech division FGR in Arboga builds and develops equipment and components used in both military and civilian applications. To build a test system for a specific project that SAAB is responsible for requires a simple signal generator that can provide a pulse modulated signal. The need to buy a new advanced signal generator for example from Agilent is not as profitable as the instrument is expensive and contains features that SAAB does not require in their applications and test systems. That was the reason why SAAB offers two students a thesis where the goal is to construct a signal generator in accordance with what SAAB requests.This thesis contains several different phases. The first step was a meeting with our supervisor Mats Bergman and by reading the data sheets for components to be used in the project, with these information and specifications that we have received from SAAB we started to construct the signal generator.What we did during the construction work was to simulate and draw a schematic to be able to design the circuit board.

Swedish preschools have a variety of children of different ethnic origins. The intention of this thesis is twofold; firstly to deeply examine how preschool teachers work with languages and secondly how to integrate the Swedish language with other native languages in practice. Hence, the aim is to get a deeper understanding and knowledge about how to integrate multilingual children that have other languages than Swedish as their mother tongue. The data collection for this dissertation is based on observations and interviews with three preschool teachers and child minders. The theoretical background is taken from literature which describes the social cultural perspective.

Sveriges ökade engagemang i internationella konflikter har förändrat under vilkaformer och i vilka miljöer som dagens militära operationer genomförs. Framföralltinnebär det att alla insatsförband inom Försvarsmakten ska kunna verka inom allakonfliktnivåer och i de flesta miljöer, även i urban terräng. Som en följd av dettauppkommer nya behov och krav på den indirekta bekämpningsförmågan i form avprecisionsbekämpning.Syftet med föreliggande arbete är att kartlägga om, och till vilken grad, ettkurskorrigerande tändrör bidrar till att öka den taktiska effektiviteten förstådd somverkanseffektivitet, kostnadseffektivitet, logistisk effektivitet samt minskad oönskadsidoverkan. Kartläggningen sker genom en komparativ litteraturstudie medkompletterande expertintervjuer.Med hjälp av kurskorrigerande tändrör som medger nära precisionsbekämpning kanen rad vinster erhållas. Exempel på sådana vinster är minskad spridning samt ökaddimensionering av verkan, minskad risk för oönskad sidoverkan, en lägre totalkostnad för ammunition samt minskat behov av transporter genom ökad effekt av detenskilda skottet..

The National Property Board (SFV) has been appointed by the Swedish government to administer all property of cultural value owned by the Swedes collectively. The commission includes maintaining the soul and character of each individual building, to adapt these buildings to present needs and requirements, and furthermore making them available to the public. The return on equity demanded by the government is based on the CAPM used within the real estate industry. The theoretical assumption that organizations are either function-driven or pay-driven will serve as a starting point, after which SFV will be defined as a function-driven organization with a pay-formed management control system. This paper aims to examine how applying a pay-formed management control system will affect a function-driven organization.

I dagsläget finns tydligt regelverk som anger hur byggnader skall uppföras, dock saknas hjälpmedel för att kraven skall anses tillgodosedda på stora och komplexa byggnader som finns inom industrin, skall dimensioneras för att tillfredsställande brandskydd ska uppnås. Detta resulterar i att analytisk dimensionering (dimensionering baserad på uträkningar till skillnad mot förenklad dimensionering vilken i princip följer de allmänna råden) som regel måste användas även vid mindre byggnationer. Syftet med examensarbetet är att påvisa eventuella oklarheter i det existerande regelverket (Boverkets byggregler, BBR) 1 för brandskydd av industribyggnader i Sverige, där reglerna för förenklad dimensionering inte är anpassade för byggnader med industriell verksamhet. Målet är att om möjligt komma fram till hur man skall resonera vid dimensionering av brandskyddet i dessa byggnader utifrån en diskussion om rådande lagstiftning och de skillnader som påvisats mellan Sveriges och andra länders regelverk. Arbetet består av en litteraturstudie av de regelverk som finns för brandskydd i Sverige, där de avsnitt som är problematiska för industribyggnader lyfts fram.

Uppsatsen beskriver arbetet och undersökning för hur deduplicering i filsystemet ZFS påverkar effektförbrukningen. En större mängd redundant data förekommer i centraliserade lagringssystem som förser virtualiserade servrar med lagringsutrymme. Deduplicering kan för den typen av lagringsmiljö eliminera redundant data och ger en stor besparing av lagringsutrymme. Frågan som undersökningen avsåg att besvara var hur ett lagringssystem påverkas av det extra arbete som det innebär att deduplicera data i realtid.Metoden för att undersöka problemet var att utföra fem experiment med olika typer av scenarion. Varje scenario innebar att filer kopierades till ett lagringssystem med eller utan deduplicering för att senare kunna analysera skillnaden.

Operation, operationskonst, operativ ledning är några av huvudorden när man inom militärhistorien beskriver den militära ledningsorganisationen. Här anförs mycket ofta exempel ur den tyska militärhistorien. Vad är det då som särskilt utmärker den operativa ledningen i Tyskland? När, hur och varför har den uppstått, införts och genomförts?Arbetet redovisar den operativa ledningens utveckling i Tyskland ur militärhistoriskt perspektiv och utifrån tyska synpunkter. Det innehåller sålunda inga jämförelser med utvecklingen i andra länder.

Our purpose was to research the new reform amendment" Lag om etableringsinsatser för vissa nyanlända invandrare", and whether the establishment of the reform is good and if it was a necessary amendment. For that reason, we have chosen to answer our purpose in these issues with this question formulation; how can the change of the law establishing operations influence the newcomers in the labour market, the problems the law intends to address, how the new change in the law is different from when the municipality "kommun" was responsible, and how the law can be discussed based on theories of social capital and weak ties. The method used in this study is from a adductive approach where the research is based on both empirical evidence and existing theory that interact between these two. The results that emerged in our work was that the newcomers within the labour market has been remote, the way the municipality?s addressed the problem did not work and the result of this was a new reform amendment, where a new participant established.

A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.

Denna uppsats undersöker vad som påverkar lärares upplevda problem med arbetsförhållanden samt deras upplevda arbetstillfredsställelse. Tidigare forskning visar att faktorer som kön, ålder samt upplevt stöd från rektorn ofta är prediktorer för dessa begrepp. Datan är hämtad från Trends in International Mathematics and Science Study (TIMSS) från 2011. Utifrån dessa data utförs multipel regression samt jämförelser av medelvärden och andelar med hjälp av makron för att söka svar på frågeställningarna. Studien finner bland annat att kön, elevers socioekonomiska bakgrund och skolans betoning på akademisk framgång har betydelse för lärares upplevelser..