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.

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.

Soundclash is a phenomenon where groups within the culture of reggae music ?battle? against each other, through strategies including both music and rhetoric. The social interaction in the clash exemplifies the scene hierarchy, in which the participants aim to position themselves as number one. This study includes empirical material from a competition within the Swedish scene, also distributed digitally via Internet sites. The analysis is based on discursive psychology, focusing on rhetoric and the construction of meaning.

This paper studies how peer assessment is used as a strategy to improve young learners' results in Swedish as a school subject. Nine teachers are interviewed about their use of the method on 7-12-year-old pupils. Comparisons are made between the interviews and Swedish and international discussion on peer assessment. There are similarities between the practice of the teachers and what is said in the litterature about the method and its advantages and drawbacks. The teachers tend to emphasize the social aspects more, though.

In this thesis I discuss and analyse the relationship between USA and Europe since the end of the Cold War. Many authors claimed that the Soviet threat was the glue that kept the continents together. Now that threat is gone and new challenges have risen. In what way has this relationship been influenced by the new challenges this new era stands for? By doing a case study and by using two quite different theorists, John Mearsheimer an offensive realist and Joseph Nye who is a liberal institutionalist, I?ll try to show how for example September 11, anti-amerikanism and NATO can be explained and understood.

Public procurement in Sweden is regulated by the Act on Public Procure­ment (lagen om offentlig upphandling, LOU, in Swedish). The Public procurement in Sweden stands every year approximately for 500 bil­lion Swedish crowns of the taxpayers? money. It is therefore im­portant that the money is spent in the best possible way. The focus in this study is set on the relationship between the small- and medium sized building entrepreneurs and the government.

The purpose of this study is to investigate how public libraries in Norrbotten provide multilingual media and how the commitment is legitimized. In January 2014 there was a change to the guidelines for the International Library?s service for providing multilingual media. The responsibility for the provision of this service was also changed. The result shows there has been different ways of implementing the guidelines in practice; this has led to inequalities in the local library service.We have assembled data through qualitative interviews with five different public libraries in the north of Sweden.

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

Trade was assigned as a Community responsibility at the founding of the European Community in 1957. It was then recognized that Europe would achieve a greater international influence if it were to negotiate trade deals with one voice. Since then, the basic rule has been that the European Commission negotiates agreements on behalf of the EC, and presents the agreements negotiated for approval in the European Council. Today, the 25-member European Union is the largest trading power in the world, and most member states have decades of experience of coordinating their national trade interests into a common position. However, partly as a result of the complex nature of the trade decision-making processes it is sometimes problematic to identify who or what really influences EU trade policy.

What kind of international actor is the European Union and how shall we define it? These are questions that many have tried to answer often by addressing the apparent uniqueness of the EU itself. One of these theories is Normative power Europe. A theory whose main argument is that the EU is best perceived as a changer of norms. My aim with this thesis is to test this claim and to see if the Union should be regarded as a normative power.

The International Organization for Standardization (ISO) proposes vibration standards for the evaluation for machine damage due to vibration in rotational machines, where some vibration parameters are given to measure the vibrationgrade. This work evaluates the relevance of the vibration standards in hydro plants that are proposed by the ISO, and also investigates if there are methods used in other countries could have greater importance. Through statistical analysis of collected data we got a better understanding of relation among different vibration parameters, and also the importance of correct choice of the parameters for the evaluation of vibration. We have found that the vibration standards available today in hydro plants are not reliable for the judgment of vibration?s grade.

In this essay I seek to examine how the Principle of Provenance can be discerned in the new activity-based wayof establishing an archival description. In which terms do authors of reports and works about archival descriptionspeak about provenance. Do they at all?In order to do so I have studied the history of the Principle of Provenance and what is to be its future ? theregulation from the Swedish National Archives, RA-FS 2008:4. I have also read the referrel that was sent out toSwedish authorities, universities and other archival institutions.