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.

Detta arbete har utformats för att besvara frågeställningen: ?Kan Game Approachability Principles (GAP) upptäcka användbarhets-, spelbarhets- och åtkomlighetsproblem i tidiga stadier av utvecklingsprocessen av ett spel??. Teorier om användbarhet, åtkomlighet, spelbarhet, olika utvärderingsmetoder och användartestning samt Game Approachability Principles studerades för att skapa en teoribildning inom området. Två prototyper av ett spel skapades: en hi-fi prototyp och en lo-fi prototyp. Den första representerar det senare stadiet i utvecklingen av ett spel och den andra representerar det tidigare stadiet.

Principles that guide how a classification system should be structured have existed for more than a century. Traditional classification principles can be of great value for the design of classification schemes directories on the web. However, there are differences between the library context in which these principles originated, and the web. This thesis aims at investigating how changes in the context of classification affect the application of traditional principles of classification on the web. Another purpose is to see what implications this has for the design of classification schemes on the web.

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.

Due to the new demands put upon combat vehicles of today the development quickly strives for-ward. With developers and experts across the globe working to meet the needs of tomorrows armies. The question we ask ourselves is what will be the characteristics of these vehicles. In order to be able to categorize combat vehicle and analyze its characteristics we use the principles of war. Based on J.F.C Fullers theory from the early 19 hundreds that anything can be analysed using these principles, through a modern interpretation of the Swedish army, we can categorise the present and future abilities of combat vehicles.

The aim of this thesis is to examine how the EU directive 2004/35/EC on environmental liability impacts the Swedish administrative legal order. The thesis examines the directive through two main EU principles - the principle of good administration and the principle of procedural autonomy. The EU principle of good administration as a concept contains various procedural and substantive obligations that make up the subject for examination of the directive, both as regulated in the directive and as general principles of EU law. The directive is analyzed using a comparative method to determine to what extent the procedural and substantive principles of the directive impacts the Swedish administrative law, and weather or not the Swedish regulations comply with the EU principle of good administration.The results of the study shows that, althought there?s a general principle of national procedural autonomy, the EU principles of good administration do affect the Swedish administrative regulation in various aspects, through the implementaion of the directive on environmental liability as well as general principles of EU law.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

The purpose of this Bachelor?s thesis was to examine the information needs of the international students at the University of Borås. A further aim was to examine the types of information sources the international students was using to satisfy their information needs and the environmental factors keeping them from achieving this. This was done through focus group interviews with international students from four different countries ranging from the ages 20 ? 35.

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

The purpose of this study is to analyze how the parties (USA, Great Britain, UN and the European Union) legitimize their intervention in Bosnia-Herzegovina as seen from without the conceptions of sovereignty and intervention. USA and the UN have legitimized their intervention on security reasons. The American president, George W. Bush, claimed that democracies never engage in war with each other and that democracies were prosperous just because they were democracies. According to the president, that is why it is important to democratise the whole Balkan region to protect the international community from terrorism which grows in unstable and undemocratic states.

In writing this study, I wanted to examine which principles of organization that are possible for Swedish public libraries to use, and what these principles mean for the libraries customerorientation. This is done by examining a number of written sources, as well as studying the organization of six public libraries. I found several possible principles, but a number of principles have been more commonly used than others. Historically most public libraries were organized according to the functions needed to be carried out within the organization, but today it is much more common to use subject-based organizations, with some examples of organizing according to user-groups and needs. I have also encountered the possibility of organizing according to the sources that are to be handled, or the way in which these sources are used by the customers.

The purpose of this master thesis is to examine a proposal for basic class 4 in UDC, which has been empty since 1964, and to pick out a negotiable subject for that proposal. The proposal is analysed from a theoretical perspective based on principles created by S. R. Ranganathan. Three principles are used.

In this thesis, I discuss the impact Swedish national culture may have on Swedish diplomats. This is a qualitative study and I have used theories from studies of international negotiations to compare the oppositional results of those scientists with my interview material. With the help of my interview material from seven Swedish diplomats and five foreign diplomats I have compared their perceptions of Swedish culture, Swedish diplomats and their thoughts about the existence of an international diplomatic culture with well known sceientists of international negotiations. My main question is whether there is an international diplomatic subculture, without any national impact, or not. The mission is to base the thesis with earlier science and then compare and contrast with my interview material.

The question of whether there is soft law in international law has been as much the subject of contemporary debate as whether or not there is private legal authority in the international society. The legal boundaries seem to be blurred by the process of globalisation and the recent shift in international law. The traditional definition of international law has been outdated as new forms of treaties has introduced new subject of law to the judicial arena. At the same time a supplementary map of law has been added to the cartography of international law, soft law. These correlating processes have comprehensive political and legal consequences at both the international and national levels.

Denna uppsats syftar till att redogöra för och analysera internationella alternativ till den svenska avtalslagen. I år (2005) var det 90 år sedan den svenska avtalslagen tillkom. Avtalslagen har under årens lopp kompletterats med rättspraxis och doktrin och har därmed utvecklats i takt med samhällsutvecklingen. 1989 ratificerade Sverige United Nations Convention on Contracts for the International Sale of Goods, härefter kallad CISG, med undantag för del ?? som utgör den avtalsrättsliga delen.