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..

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..

SammanfattningRelationen mellan religion och vetenskap är uttryckt i Skolverkets förmågor för ämnet religionskunskap på gymnasiet. Men hur presenteras det och humanism i läromedel för gymnasiet? Jag har i min undersökning av vetenskap och humanism som livsåskådning genomfört en läromedelsgranskning. I Sverige finns det inte en myndighet som granskar läromedel vilket gjort min undersökning relevant då jag jämför forskning kring vetenskap och humanism och ställer det mot innehållet i läromedel.Frågeställningar i min undersökning är: Hur presenteras humanism som livsåskådning i läromedel i religionsämnet för gymnasiet? Hur presenteras vetenskap i relation till religion i läromedel i religionsämnet för gymnasiet?Jag grundar min undersökning på fyra delar i min bakgrund, det är hur livsåskådning definieras.

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.

Inledning: Forskning visar att smärta vid stora trauman är underbehandlat, vilket kan ge ett förlängt sjukdomsförlopp och leda till komplikationer för patienten. Smärtbedömning är en viktig del i smärtbehandlingen och kan göras med hjälp av observationer av fysisk status och smärtskattningsinstrument. Eftersom ett stort trauma även innebär en psykologisk påfrestning för patienten är det viktigt att lindra både smärtan och det psykiska lidandet.Syfte: Att beskriva ambulanssjuksköterskors uppfattningar om traumapatienters upplevelser av smärta samt beskriva ambulanssjuksköterskors erfarenheter av smärtbehandling och omvårdnadsåtgärder som lindrar lidande hos dessa patienter.Metod: En intervjustudie med elva ambulanssjuksköterskor. Intervjuerna analyserades med kvalitativ innehållsanalys.Resultat: Ambulanssjuksköterskans arbete vid smärtlindring vid stort trauma präglades av avvägningar och prioriteringar. Dessa gjordes utifrån ambulanssjuksköterskans egna bedömningar samt de riktlinjer som fanns inom ambulanssjukvården.

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..

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.

This paper will answer which factors are important for the business relation between a small Swedish import company and a Chinese contractor. The problem is based partly in theories that points to cultural and organizational differences between Sweden and China, and partly in current examples from Swedish companies. The relevant data has been collected by interviews with three small Swedish companies that are currently using Chinese contractors.The result is that the differences between the countries and organizations exist, but that they do not interfere with the inter-company relations. The conclusion is that our result contradictsthe established theories in the field, and that a more comprehensive investigation is warranted..

This study sets out to investigate the social significance and political use of three historical places, from the theoretical starting points of landscape, objects, society and rituals. The Teutoburger Forest in North Germany has had an international effect, being a german national icon during the reformation and through two world wars, Old Uppsala is a place of great importance for the creation and reproduction of Swedish national identity during several hundred years, and Eketorp ring fort on Öland in Sweden is of more regional importance. All these places have been used for social and political reasons through history. History can be used in a constructive or a destructive way. This study stresses the importance of a critical scientific tradition..

This thesis has been carried out in collaboration with LEDtec International AB. LEDtec focuses on innovative solutions in LED screens. Everything from large advertising signs to welcome signs in cities, to screens indicating speeds or warning of heavy traffic. The task was to was to help them develop a new version of the control board that is used in some of their products. The reason for this is that their old control board is obsolete and the components that are on it, is no longer manufactured or in need to be renewed.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Cow?s milk and chronic constipation in children ? A systematic reviewAuthor: Sara Palm & Anna SvenssonSupervisor: Frode SlindeExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 27, 2014Background: Chronic functional constipation is common among children. Up to a third of all who seek a paediatrician suffer from constipation and it is a widespread problem for children in many countries. Lately it has been discussed if cow?s milk can be a cause of the constipation and if it should be considered a delayed hypersensitivity.Objective: The aim of this systematic review is to examine whether there is scientific evidence to recommend a cow?s milk-free diet as a potential treatment in chronically constipated children.Search strategy: The literature searches were performed in the databases Pubmed, Scopus and the Cochrane library, using the search terms cow?s milk, constipation, milk proteins, dairy products, milk hypersensitivity, cow milk and cows milk between March 17th and April 4th 2014.Selection criteria: Randomized controlled trials measuring stool frequency in chronically constipated children on a cow?s milk-free diet were included.

AbstractThe purpose of this theses is to compare three different political groups, The IRA, The Baader-Meinhof group and the Al Qaida, who have all used terroristic methods to achieve their separate goals.By finding out about their history, goals, structures and methods I have made a comparison to see what joins them, what separates them, what originated the birth of their movements and how they can or could proceed with their violent actions to the point that they had actual impact on international politics.It has all been done through a litteraturebased study.My focuse has been on Al Qaida since it's is the only one of the three who is still active today and who, through its cellstructure, represents a new form of global terrorism that may have great influence on the structural patterns of other political groups and criminal organizations in the future.Key words:Al QaidaBaader-MeinhofIRATerrorismCellstructure.

Urininkontinens är en sjukdom erkänd av Världshälsoorganisationen(WHO)1998. The International Continence of Society(ICS) har definierat urininkontinens: "Det är ett urinläckage som är objektivt påvisbart och utgör ett socialt och hygieniskt problem för individen" urininkontinens drabbar ofta kvinnor i förbindelse med graviditet, förlossning eller kejsarsnitt. Det kan räcka med att bli gravid. Syftet med litteraturstudien var att belysa riskfaktorer som kan orsaka stressinkontinens under graviditet och efter vaginal förlossning. Resultatet visar att vaginal förlossning som avslutas med forceps utgör störst risk att drabbas av stressinkontinens.