Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

The purpose of this study is to increase an understanding of what prevents the mandatory reporting law, based on the preschool staff's approach to mandatory reporting law about child abuse and neglect to social services, and how these barriers affect their decision to report. The study will also understand what preschool staff experience facilitates the mandatory reporting process and what can be done to improve the process even more. The questions of the study were based on the purpose of the study and have been formulated in two questions:What prevents the mandatory reporting law requirements for preschool staff and how can these barriers be removed? What facilitates for preschool staff to be confident in the decision to report child abuse and neglect, to social services?The study used qualitative semi-structured interviews with five people working at the preschool, including two preschool teachers and three childcare workers. An interview guide was designed as a help to answer the questions about what the barriers are and what it is that makes it easier for the preschool staff, regarding the decision to report cases of child abuse and neglect to social services.The results, based on the five interviews , shows preschool staff's thoughts of the knowledge on the mandatory reporting law, the mandatory reporting process, their perspective of the mandatory reporting law and the uncertainty surrounding the mandatory reporting law.The study's analysis consists of the results that have been analyzed using the theory of social representations, in which the analysis shows an understanding of how the preschool staff act and think about the mandatory reporting law requirements based on their everyday knowledge.

The aim of this essay was to examine how the decision-making in LVU cases are motivated in the judicial decisions. How has the principle of whats in the best interest of the child been noticeable in these judicial decisions and how are the child's needs and the consequences for the child of the drug abuse been described? When the parents have been judged to have given a non acceptable consent, how have they been described and how has the parents described the situation?Our research is of a qualitative nature, a document analysis of judicial decisions in LVU cases. We analyzed eight court cases containing decisions from County Court, Fiscal Court of Appeal and The Supreme Administrative Court.Our results showed that parents were described in the judicial argumentation as negative stereotypes and a picture of unreliability were created. What was best for the child were not expressed in words but woven into the children's needs and in most cases the consequences of the abuse of drugs were not made clear..

For almost a century the debate about women as ordained servants in the Church of Sweden has raged on and on. The decision to open up the priesthood for both genders in 1958 was a milestone in the women?s liberation movement as well as it marks an important time in the church history. The debate has mainly been about how to interpret scripture, who has the right to do so, and so on. Feminist theology has become one way in recent decades to paint a wider and more nuanced picture of history and how to interpret the texts often used to repress women.This essay surveys some of the steps towards that decision, as well as it paints a rough picture of what leadership among women in the church could involve before ordination became an option.

Tillgång till relevant information är av stor vikt för SOS Alarm, polis, ambulans, räddningstjänst och förstainsatspersoner. Likaså kan brist på information försvåra en räddningsinsats då det kan orsaka en försämrad situationsmedvetenhet hos aktörerna som kan göra det svårare för dem att fatta goda beslut. En utforskande studie utfördes för att ge en första inblick i vilken information som är viktig för dessa aktörer, vilken information de använder sig av, vilken information de saknar och hur tillgången till information kan påverka situationsmedvetenheten hos aktörerna. Semistrukturerade intervjuer med Critical decision method som utgångspunkt utfördes med nio deltagare där fokus låg på informationsbehov. Två huvudsakliga informationsområden visade sig vara en beskrivning av olyckan och dess geografiskt läge.

The institution of Engineering Sciences at Uppsala University in cooperation with Umea? University is working on a project where they will examine the decision-making in extreme situations. A part of this project is to investigate leadership in high altitudes expeditions.This report will discusses the type of leadership used in high altitudes expeditions. Then, to examine how well you can use it in companies and organizations, and the ability to prevent company?s disasters with this kind of leadership.This is done by studying different company?s stories, where they gone bankrupt or fallen into a deep crisis.

The purpose of this study is to increase an understanding of what prevents the mandatory reporting law, based on the preschool staff's approach to mandatory reporting law about child abuse and neglect to social services, and how these barriers affect their decision to report. The study will also understand what preschool staff experience facilitates the mandatory reporting process and what can be done to improve the process even more. The questions of the study were based on the purpose of the study and have been formulated in two questions:What prevents the mandatory reporting law requirements for preschool staff and how can these barriers be removed? What facilitates for preschool staff to be confident in the decision to report child abuse and neglect, to social services?The study used qualitative semi-structured interviews with five people working at the preschool, including two preschool teachers and three childcare workers. An interview guide was designed as a help to answer the questions about what the barriers are and what it is that makes it easier for the preschool staff, regarding the decision to report cases of child abuse and neglect to social services.The results, based on the five interviews , shows preschool staff's thoughts of the knowledge on the mandatory reporting law, the mandatory reporting process, their perspective of the mandatory reporting law and the uncertainty surrounding the mandatory reporting law.The study's analysis consists of the results that have been analyzed using the theory of social representations, in which the analysis shows an understanding of how the preschool staff act and think about the mandatory reporting law requirements based on their everyday knowledge.

This essay is an attempt to scrutinize dance improvisation in terms of Aristotle?s concept of the practical knowledge phronesis. By remembering and reflecting upon lessons and my own practical knowledge and experience as a teacher in the subject of dance improvisation, I want to examine the ability to improvise as the dance students´ phronesis. Awareness, spontaneity and intuition are vital elements for the comprehension of phronesis and even represented in the basis training in dance improvisation. During the contemplation I have used philosophical books and texts mainly about practical knowledge, intuition and reflection..

The purpose of this study is to examine the change in consumer behaviour regarding the intention towards buying fruit when the layout of the fruit section has been altered. We want to increase the probability of making impulse purchases by altering the layout. In our study we have combined structured quantitative observations with structured quantitative as well as qualitative interviews, with secondary data in the form of sales data from two selected ICA-stores. We chose to use this triangulated approach in order to cross-examine our findings and overcome the limitations of one method by the use of another. Further, the Latin square design was used for the observations as a means to acknowledge the calendar effect during the experiment.

For almost a century the debate about women as ordained servants in the Church of Sweden has raged on and on. The decision to open up the priesthood for both genders in 1958 was a milestone in the women?s liberation movement as well as it marks an important time in the church history. The debate has mainly been about how to interpret scripture, who has the right to do so, and so on. Feminist theology has become one way in recent decades to paint a wider and more nuanced picture of history and how to interpret the texts often used to repress women.This essay surveys some of the steps towards that decision, as well as it paints a rough picture of what leadership among women in the church could involve before ordination became an option.

We have, after three years of studying at Södertörns University Collage, experienced that there is great division in the classroom between students of foreign origin and ethnically Swedish students. How the students choose to place themselves in the classroom form a pattern on the basis of students? outer shells. The aim of this study is to understand what impact the student?s social orders has on the position they choose in the classroom.

The local politicians in Sweden are responsible for a great deal of the welfare system why one would assume that there are a lot of demands put on them - demands for certain skills or a certain level of competence. I have in this study tried to find out how the demands on the local representatives concerning the demands for competence and the actual level of competence among the politicians are affecting the local politics. This was done through investigating how the local politicians are perceiving their level of competence and the demands put on them, but also how the employees are perceiving the demands and the level of competence put on the politicians. The study was made in the municipality of Gislaved in Southern Sweden. I was using both quantitative method (an opinion poll among the politicians and employees in the municipality) and qualitative method (interviews with three politicians and three employees and literature studies).In order to investigate the demands for competence I split the concept into ?soft? competence (socially and emotionally based skills), and ?hard? competence (skills based on knowledge, education and experience).

This essay discusses the decision of licensing for nursery and school teachers. In Swedish society there has for a long time been discourse about professionalisation within various industries, including teaching. One strategy towards achieving professional status is official authorisation of a profession, which occurs when a profession obtains licensing. In February 2011, the Swedish government announced the decision that nursery and school teachers would be licensed. This means that only those with an education can be employed as a teacher and obtain that license.

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

On December 1th 2009 the Lisbon Treaty entered into force, and through Article 13, the recognition of animals as sentient being was given a more visible part in the very core of EU law. This was an effect of a political decision to commit to the issue, partly because of the will to further harmonize the EU market, but also due to increased societal concern for the wellbeing of animals. Over the last decades, ethical awareness is growing in many countries, one reason being new scientific discovery. This influences legislators and policy makers to take proper action, and in this way, ethics and science often work together as the very basis for the development of new legislation and policies. There is yet to be seen what the actual consequences of Article 13 will be, since the legal obligation remains the same and there are still some reservations in it.