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 of this study is to investigate how employees in consulting companies develop their competence in order to perform their daily work. The focus is on informal competence development. The theoretical framework consists of theories concerning learning and competence development in working life, theories on organizational change and evaluation, a well as professional reflection. The methods applied are narrative research and interviews based on the assumption that knowledge about reality is only obtainable through language and communication.The main results show that competence is developed through experience, social interaction, communication and dialog with co-workers and customers. The post-modern conceptions of the rapid (technical) development and need to be up-to-date has a strong hold on the informants apprehension of working life, as does the notion of not having enough time for all the competence development they would like.

In recent years, more and more people have started to live double lives. Blogs, Facebook, YouTube and Twitter have created conditions so that we increasingly live virtual lives on the Internet. The gathering of people in this way entails both risks and opportunities for businesses. This study aims to explain how the phenomenon of social media has affected trade and service companies in a marketing and communication perspective. The idea for the essay came to us after we had observed how different behaviors in companies? concerning social media could vary a lot, and how we felt that this affected our personal view of the brands.

AbstractThe aim for this study is to establish how teachers and supervisors at the Child and Recreation Programme interpret the concept ?vocational knowledge?. It is also about how they substantially can see that the pupils are developing vocational knowledge, during their work placement training. The aim of this thesis is to create a base for teachers to work with continuing development in teaching practice. The empirical part of this study is based on interviews. Interviews were analyzed in three categories: definition of vocational knowledge, substantially developing in vocational knowledge and success factors. The result shows that knowing how and knowing why is salient in vocational knowledge.

The purpose of this thesis is to investigate industrial branding, which as a relatively new concept, both for practioners as well as academia, comprises a less explored application of the brand concept. The theoretical background of the study consists of marketing theory concerning the brand concept, and theory concerning industrial marketing. The empirical foundation consists of case studies of four industrial companies, based on interviews with representatives from the companies. All four companies have engaged in activities which they themselves see as industrial branding. Initially, the study sets out to determine the occurence of industrial branding, according to this study?s definition, and continues to tentatively explore the implications of branding in an industrial context.

Those companies that have taken a stand in corporate social responsibility and work with these issues often experience difficulties orienting themselves in these areas. There is a picture of how companies want to be in their CSR commitment on corporate websites and a different reality which is reflected in the media. These different images are not in harmony with each other.The purpose of this study is to revise the CSR work of Sweden?s largest clothing companies.To answer the problem of this study a qualitative method has been used. The choice to explore a few clothing companies resulted in a multi-case study.

This study is based on an inductive approach where the collected empirical data has been categorized in themes on which we have based the discussion in this paper. Using a qualitative method, nine appropriately selected respondents were questioned with an unstructured interview guide. The transition to a society characterized by interaction has caused a greater part for bilateral communication between consumer and consumer but also between consumer and company. The increased usage and integration on Internet has resulted in so called social media channels. User generated material is published on these media channels which leads to discussions about companies, products and services.

Workers are more demanding than ever and stay a shorter amount of time within the same organization. For this reason we wanted to look further into how organizations work with motivation in order to create success in Knowledge Intensive Firms. The complexity of knowledge workers formed the base for our interest within the subject. The purpose of our thesis is to reflect upon what is written about the motivational effects of recruitment and reward strategies in Knowledge Intensive Firms. Further our essay is based on an abductive advocacy.

There are countless methods for companies to use as marketing tools and one method that has become more and more popular is sponsoring. Reasons for companies to use sponsoring as a marketing tool is to be exposed and associated in connection with the sponsored item. Companies also use sponsorship to create relationships with the company's target audience. The use of Internet and Internet marketing has also increased during the last years and this paper examines the combination of these two areas, sponsorship and Internet marketing. A survey that examines the websites owned by companies who also are sponsors, answers the following problem:How do companies communicate their sponsorship on their own homepages?The purpose of this study is to describe how companies use their homepage to communicate their sponsorship.

This bachelor thesis looks at developers knowledge about web security both regarding their own view on their knowledge and their actual knowledge about vulnerabilities and how you mitigate against them. Web developers knowledge regarding web security are becoming more and more important as more applications and services moves to the web and more and more items become connected to the internet. We are doing this by conducting a survey among developers that are currently studying in the field or are working in the field to get a grip on how the knowledge is regarding the most common security concepts. What we saw was that the result varies between the different concepts and many lack much of the knowledge in web security that is getting increasingly more important to have..

Direct marketing is an area within marketing that is growing rapidly. Many companies has realised the benefits of using direct marketing, such as receiving direct response from customers and gaining a better customer relation. The growth within direct marketing means that traditional mass marketing today face harder competition than ever. This thesis examines and look in to three well recognised Swedish companies use of direct marketing. Our main purpose is to establish how companies spend their marketing budget between direct marketing and traditional marketing activities.

The ISO 9000-series is a set of quality standards created by the International Organization for Standardization. The series is intended to provide guidance to companies in the process of deploying an effective quality management system. The series includes the requirements standard ISO 9001. This standard contains requirements on how a quality management system should be designed and how companies generally must work with quality issues. When a quality management system is introduced, if wanted, a quality certification can be implemented.

Moisture damage in kitchens is an area that many people believe to be irrelevant andnot a subject to concern, however the problems encountered might be larger thananticipated.The purpose of this essay is to get a view of how problematic moisture damagecurrently is as well as what can be done to prevent damage during the constructionand building of new housing.Statistics regarding moisture damage as well as several tools for damage preventionhave been studied and investigated. Industrial regulations have been reviewed tounderstand the requirements construction companies must legally follow during theconstruction and building of new kitchens. Home manufacturers and largerentrepreneurs have been contacted in order to get their point of view regarding theproblems with moisture damages in kitchens.The knowledge of moisture safe constructions is prevalent by home manufacturers,insurance companies and entrepreneurs. Despite this knowledge, the constructioncompanies predominately follow the industries regulations, which normally onlyimplement the minimum requirements.In order to get construction companies to design and build kitchens with increasedmoisture security, stricter industrial regulations might be needed to be implemented.Unlike bathrooms and laundry rooms, kitchens are not defined as a ?wet room? andthe regulations for the construction of kitchens are more lenient.It is difficult to detect water leaks in an early state and the moisture damage is usuallyextensive before it is discovered and repaired if the kitchen lacks moisture securedconstruction and water security.

The purpose of this work is to design and construct a device able to measure the mechanical attrition of oxygen carrier particles. Those particles are used in chemical looping combustion and in the present situation there is a lack of knowledge in how the attrition process work and in which extension. To find already tested solutions trying to answering this problem a literature study wascarried out and the best solution found was the so called Grace-Davison Jet-Cup method. This method is supposed to emulate the attrition caused by a cyclone separator and its advantages are that it is possible to use small test amounts, 5-10 g, and a thirty minutes long test will be enough to acquire useable results. An device was designed based on the Jet-Cup method with some slight modifications.

This thesis investigates and analyses the social media strategy of eight companies. How the companies measure and evaluate their activity and investments in social media channels in general, and Facebook in particular is studied through qualitative interviews. The findings are then compared and analysed. Findings indicate that companies' social media presences to a large extent are dependent on individual employees with high levels of interest for the area and that companies that have integrated social media into their others operations see more value from their efforts..