The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Property sales involve two main contract partners, the buyer (the new owner) and the seller (the property owner). In some cases the property owner can have let a third person (the leaseholder) lease the property or the land.The rights and obligations that fall on the property owner, the leaseholder and the new owner according to the Code of land laws can appear difficult and unclear, especially con-cerning reservation, the new owner?s duty to inspect the property and when he does not act in good faith, the formal requirement and when terms are changed.The work towards a more uniform interpretation of the Code of land laws should result in a greater correspondence between the rules of leasehold and property sales, the rules of leasehold should be interpreted in accordance with the rules of property sales. This should mean an increased responsibility for the property owner to reserve the lease and a de-creased duty for the new owner to inspect the property. If the lease is only partially re-served, the new owner is only bound by the leasehold to the parts which he understood from the reservation and the duty to inspect the property is limited to documents in the property owner?s possession.

?I denna studie studeras en organisation som förmedlar sina värderingar explicit.Många organisationer inom såväl privat som offentlig sektor väljer offentliggöra vilka värderingar som präglar organisationens arbete. Vad som sällan framgår är vad dessa värderingar innebär för den anställde. Det är mot denna bakgrund som studiens syfte arbetats fram. Studiens syfte är att undersöka vilken funktion organisationens explicita värderingar fyller i det vardagliga arbetet.I studien har sex intervjuer genomförts med anställda inom en organisation som gjort sina värderingar publika.

This literature study concerned the use and function of the radioactive isotope carbon-14, as a dating method of organic material, within the scientific field of physical geography. In this report it is presented the need of atmospheric calibration curves and the development of these as a necessity to translate carbon-14 years to calibrated calendar years. A number of common age-depth models that is used to give an approximation of an accumulation sequence and its related dates over the actual time period in different natural archives is presented and discussed. Different problems that commonly occur when age-depth models are utilized as for instance reservoir effects, contaminations or other age deviations are addressed and analyzed. The software CLAM in presented and discussed and was also used to produce age-depth models.

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.

With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.

The 3:12-provisions are part of a legal system specified for owners of close corporations (companies owned and managed by a small group of businesspeople), for taxation of capi-tal gains and dividend. The reason for special rules for the taxation of these owners is to prevent them from transforming their income, to only be subject of the lower taxation of capital gains, instead of income of service. Since the rules were put in force, they have been subject to several changes. The most recent changes took effect on the 1 January 2006. They involve a higher importance for the rule of salary-based taxation.

This qualitative study was conducted to investigate how subordination and superiority emerges in the interaction between heterosexual couples between 20 to 30 years old, without children. Eight semi-structured interviews with four couples have been conducted to provide insight into how subordination and superiority is made in the interaction between the cohabiting couples. All interviews were transcribed and then manually categorized along specific main themes and sub themes. The empirical data were then assayed by a hermeneutic interpretation.   Three previous studies have formed the basis for this study, Det kallas kärlek by Carin Holmberg, the anthology, Jämställdhetens pris and Familjer i tiden by Christine Roman and Helen Peterson. The theoretical framework consists symbolic interactionism, and especially the concept of asymmetrical role-taking and also doing gender.

The ?good girl? is today an accepted and widespread notion. It is delimited to young girls and women who are characterised to be, for example, ambitious, high performing, working too much and risks developing mental illnesses. In today?s society women are assumed to pursue their career alongside maintaining the main responsibility for the household and family.

The main objective of this study is to divide a number of colorectal cancer cases into subgroups based on their molecular features using cluster analysis. The data used is supplied by a research group at Pathology, the Department of Medical Biosciences, Umeå University, and consists, after some preparation, of 455 observations which is a larger data set than many similar studies. The molecular variables that the clustering is based on are CIMP (CpG Island Methylator Phenotype), MSI (Micro Satellite Instability), BRAF- and KRAS-mutations. These are categorical variables and consequently the clustering method used is PAM (Partitioning Around Medoids) which is particularly useful with data on diverse variable level. The final analysis results in four subgroups that are represented by different combinations of attributes on the aforementioned variables.

The aim of this Bachelor?s thesis is to investigate the public librarian?s professional identity and its relation to the public library as an experience centre. The development of the library as an experience centre raises questions about how public librarians understand their professional identity, and about their motives for working with activities like workshops and qigong, activities that have no significant connection with the librarian?s traditional tasks. The data was collected via semi-structured interviews exploring the perspectives and points of view of four public librarians.

This thesis is of an historical nature and deals with two institutions in Bosnia and Hercegovina: waqf and the Library of Gazi Husrev bay. These institutions are placed in a societal context which makes it easier to understand their origins, development and decline. The purpose of this thesis is to describe and analyze the history of the Library of Gazi Husrev bay and its specific characteristics as well as analyze the institution of waqf in a societal context. The questions posed by this thesis are: What is waqf and its meaning? What are its benevolent as well as hostile periods? How did the Library of Gazi Husrev bay and its mission develop? The thesis is limited to waqf in its societal context.

This survey was made during the summer of 2004 and the spring of 2005, on commission from the National Board of Forestry. The aim of this report was to investigate how often Norway spruce (Picea abies L. Karst), is planted on poor Scotch pine (Pinus Silvestries) sites and if it affects the yield of Norway spruce? In order to investigate this, data from 29 stands witch had a lower site index than T24 was collected. The investigated stands were situated in the southern-eastern Sweden. In 20 plots in each stand, the highest tree, age, number of seedlings, site index and tree species per stand were measured.

In ambition to produce more and better harvests, artificial fertilizers are used to produce a better growth of crops in the agriculture landscape. This contributes to leakage of nutrients. Our forests also exhibit a leakage of nutrients. Air pollution contributes to more nutrients. High precipitation with high water flows as a consequence seems currently to occur more frequently in the county of Halland.

The purpose of this Masters thesis is to examine the attitudes of deaf and hear-impaired people towards libraries, information, and culture. The issues are: What are the attitudes of the informants towards libraries and culture? What do reference group theory and the theory of information access-/avoidance implicate concerning the information behaviour of the informants? In-depth interviews with five deaf and hear-impaired university students have been carried out in this qualitative study. The world of deaf and hear-impaired people is presented as well as a survey of political guidelines to make, for example, libraries and theatres more available to disabled people. The research overview analyses scholarly studies on deaf and hear-impaired people.