One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The most important conclusion of this study is that the negotiations between the parties ends when conflicts arise from property owners, and with this the time will be extended and be more costly. During the study it has been shown that good communication is the key to an effective and successful negotiation between the parties.The purpose of this study is to investigate how the practical procedure under expropriation is in relation to the legal text, in other words, describe and analyze the procedure for expropriation under current rules but also to explain how it operated in practice. This is to get a picture of how the process works and what effects it receives.Three methods were used for the study. A literature review for understanding how expropriation relates according to the law. A case study from an ongoing expropriation in Sundsvall municipality, and an interview with seven affected interested parties from the expropriation.Reviewed literature describes how the application of the Expropriation Act must go to as well as other research on the topic.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

The aim of this essay is to illustrate a fundamental question; what is a democracy allowed to do to protect itself from enemies? I´ve chosen to analyze the conflict between the two values; individual integrity and state´s security. The individual integrity refers to every person's right to have a protected sphere, and the stat´s security refers to its right to protect itself, and these two positions are often time incompatible. This conflict of value is shown in a normative analysis, where depending on which perspective or normative logic is seen as primate, it gives different conclusions to what a democracy should do to defend itself.To demonstrate how severe the threats are against the society, I choose to examine a specific part of the organized crime, the outlaw motorcycle gangs. They have a special position in affecting the legal system because they have an explicit aim to influence the judicial system with scaremongering and threats.

This master thesis has three purposes. The first purpose is to give a theoretical background of how to divide up forest estates and to study how the legal system for these matters works. A literature study has been carried out to give the background and a theoretical model has been made for analysing the law cases. The first purpose also partly touched the decision process in dividing up forest estates from point of view of the law of land parcelling (FBL), point of view. The second purpose is to examine effects of a change of production requirements in 3 cap.7 § FBL as regards dividing up forest estates of private forest owners.

This essay has examined the effects that new issues had on the four Swedish football clubs that are organized as sport limited companies. The difference between a limited company and a sporting limited company is that the clubs always have majority ownership by the 51% rule. Previous research on sport limited companies and on new issues has been associated with the agent theory and the pecking order theory in order to explain the effects.The thesis is a qualitative study with an inductive approach, where the interviews have been selected as the method of collecting data. Through the years the clubs have performed new issues several times. The study says that the clubs perform a new issue for two reasons, either for investment purposes or because they have a poor economy and must collect liquid assets.

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

This paper examines and analyzes effects of the introduction of a new management control system tool within a Swedish public health organization, the Södra Älvsborg hospital, and its possible effect on organizational change. The new management control system tool, known as the SÄS-model, has been widely criticized for being too costly and with too small positive effects to be shown. Our approach has with that as a background been to examine whether the implementation of the SÄS-model and its balanced scorecard has been able to result in effects regarding organizational change. We have through a case study aimed to analyze how a management control system, much alike one that is typically used within foremost private organizations, can promote organizational change. Our results suggest that the implementation of the SÄS-model and the balanced scorecard has given the organization clearer visions and goals.

The aim of this study was to, with a social constructivistic approach, examine how parents,regarded as neglecting their children, are depicted in 12 LVU-legal cases from the Supreme Administrative Court in Sweden. By using a document analysis influenced by discourse analytical tools, we found that there are repeated descriptions of the parents, which constructs an image of parents as shortcoming in the care of their children. The categories lack of emotions, mental disorder, substance abuse and physical maltreatment were the main reasons for child neglect that the parents were described from. Attitudes towards authority, aggression and immaturity, lack of insight, and deficiencies in the home were repeated in the description of the parent. We further found that mothers were regarded as more responsible of the children compared to fathers.

Opioids are considered the "golden standard" in pain management for both humans and small animals, but is used less often in equine medicine - probably for fear of side effects. Are there any studies that suggest that side effects are a major problem, or is it lack of experience which is the greatest obstacle to use? As early as 1937 it was shown that morphine and morphine derivatives provide analgesia in horses. For species other than horses used opioids often both pre-, intra-and postoperatively. They relieve pain effectively and are often included in the anesthesia protocol.

The aim of this inquiry was to investigate the most appropriate measures to reduce noise impacts from road traffic on the Nydala recreational area in Umeå municipality due to the planned re-routing of the E4 motorway to an existing road along this area. The sound environment is an important part in the experience when we are visiting recreational areas. Noise is not only disturbing; the liberty from unwanted sounds also allows us to perceive natural sounds that are a benefit for the cultural experience. Therefore it is important to take actions to protect this well used area from traffic noise. The reasonable options to avoid noise impact in this case are to lower the speed limit, using a noise reducing coating or use noise protection screens and walls.

Title: Law of Marketing ? A Descriptive Study of Marketing in Sweden and Italy with focal point on TV-commercials(Marknadsföringsrätt ? En deskriptiv studie av marknadsföring I Sverig och Italien med inriktning på TV-reklam) Number of pages: 34 Author: Astrid Lidman Tutor: Göran Svensson Course: Media and Communication C Period: Fall -09 University: Division of Media and Communication, Department of Information Science, Uppsala University Purpose/Aim: My goal with this study is to see the differences and similarities that can be found in the Swedish and Italian Law of Marketing. I want to compare the results to see how our different laws are still able to reach the same results concerning the protecting of our public from bad advertisement. Material/Methods: I?ve been reading laws concerning marketing. I started out my research from different commissions from EU.

 The purpose of this essay is to study the republican and socialist Northern Ireland political party Sinn Féin and to examine its legitimacy in the eyes of the citizens of Northern Ireland. Is it possible to have a political agenda that includes violence and still maintain legitimacy? The Irish Republican Army?s (IRA) military struggle was for a long time a part of the party?s political agenda. This strategy has been described as to have a ballot paper in one hand and an Armalite in the other, and successfully made Sinn Féin one of the province?s largest political parties.

Farmers? main reason for crossbreeding dairy cows is that they have seen a decline in functional traits, especially in the Holstein breed. Throughout crossbreeding, the farmers can combine functional and production traits of different dairy breeds and utilize the heterosis effects which emerge when two or more breeds are crossed. Results from different studies with Holstein crossed with Jersey, Brown Swiss, Normande and Scandinavian Red have shown that the crosses had higher fertility, longer productive life, had fewer stillborn calves and had easier calvings than purebred Holstein. The Holstein crosses have shown very good results and sometimes even better than the purebred Holstein for fat production, which gave higher amount of energy corrected milk (ECM) and higher income for the farmers.