The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the Meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

This essay aims to explore the philosophical Meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

This study examines the connection between Sweden`s crime rate and financial aid, focusing on the effects of social spending on different types of criminal activity in the Swedish municipalities between 2000 and 2022. Using theories such as social support theory and utility maximization, the study investigates the relationship between economic assistance and crimes like theft, attempted murder, drug offenses, and assault. The results suggest a complicated relationship: financial aid is associated with a rise in drug offenses and assaults but a decrease in larceny and robberies, when controlling for all observed and unobserved time invariant factors in the municipal factors (a fixed effects panel data model). However, when we test our model for robustness, the effects disappear Meaning that other factors that are time varying in the municipality are biasing our estimates. Examples for this may be factors like peer pressure, substance addiction, and socioeconomic conditions that have a considerable impact on criminal conduct, financial aid alone may not be adequate to curb crime.

This paper aims to examine how the construction of women with foreign background is visible in the Swedish debate on elder care and ethnicity. The subject is interesting with regard to the existing discriminating conceptions about ethnicity and how the living conditions of immigrant women are med scarce in the Swedish research field. It is also a relevant topic in light of the incipient crisis of the Swedish eldery care. The examining of how several axes of power interplay to construct the women is rendered possible through an intersectional perspective. This requires of the study to relate to the concept of category, and in this paper I have chosen an intercategorical approach.

Background: A large part of the daily political and economic debate in Sweden concerns the EU. One question that has been debated since the beginning of European integration is whether trade is created as a consequence of integration and, ifso, how great are the gains related to the increased trade. An equally important but maybe less debated question is whether countries outside the union are affected by the increased European integration. Is increased European integration made at the cost of countries outside the EU? Purpose: The purpose of this study is, by calculating trade creation and trade diversion, to evaluate if a number of developing countries? trade with Sweden has decreased after Sweden?s membership in the European Union.

The aim of this study was to describe the Meaning of individual care according to Newborn Individualized Developmental Care and Assessment programs (NIDCAP) to the early born child. The care around the early born child has shown a big importance. NIDCAP incorporates many care aspects that give structure for an individual tailored care. A fast care planning within three days and night after the birth according to NIDCAP has a positive effect for the cognitive development. The early child has showed that the surroundings environment has an important role for their development.

This essay seeks to explore which country´s laws should be applied when a dispute concerning damages in non-contractual obligations arises från illegal copying. In Europe today we have merely a few documented laws regarding choice of law concerning illegal copying. Thus, a proposition regarding a regulation which shall control the choice of laws applied on disputes in non-contractual obligations has been prepared. Another main reason for the existence of such a regulation is the need for a united set of laws to enable recognition of other countries´ judgments in Europe. This proposal will be called the Rome II-regulation.

The aim of this master ´s thesis is to understand why there are difficulties in finding joint methods and standards in the field of image indexing. The main focus for interpreting these issues is on Sara Shatford ´s article Analyzing the Subject of a Picture: A Theoretical Approach. In the article Shatford discusses a theoretical basis for identifying and classifying the subject in a picture. In doing so she uses concepts taken from The Philosophy of Art, Meaning in Language and Visual Perception. With the aid of S.R.

This thesis takes as its point of departure the Swedish governmental family policy and the debate on the proposed reform ?vårdnadsbidraget?. The supporters of the reform present it as something that will increase the freedom of choice for families and benefit the children, whereas the opponents warn for decreased equality and a return to the male breadwinner-model.From a constructivist perspective, language is closely related to power through defining and ascribing Meaning to reality. By applying a feminist political theory on the debate within the Swedish national parliament 2007/2008 and conducting a discourse analysis, the aim of this paper is to analyse which concepts are used and how they construct to what makes a family within the political debate ? is there any difference or similarity between the view of the opponents and the supporters of ?vårdnadsbidraget??The main conclusion of this paper is that even though the political ideal and rhetorical concepts differ between the supporters and the opponents, they still constitute the heterosexual nuclear family as an obvious norm in family politics.

Background:When the patient is critically ill the family is in a vulnerable position. The nurse's role is to support and help the family to find Meaning in the difficult situation and to provide realistic hope. Balancing between the patient's and the family's needs is difficult. Knowledge about how nurses experience difficulties in the interaction with family is required in order to grant good care too critically ill patients and their family-members.Aim:To describe nurses' perceived difficulties in the interaction with family-members of critically ill patients.Method:The study is a qualitative literature-based study based on qualitative research. Results: The analysis resulted in four main themes; difficult disunion, environmental constraints, interpersonal difficulties and communicative difficulties.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the Meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

Anorexi nervosa är ett globalt problem men förekommer främst i Västvärlden. Det är en komplex sjukdom som orsakas av biologiska, psykologiska och sociokulturella faktorer som många gånger samverkar med varandra. Syftet med denna fenomenologiska studie är att få en större förståelse för hur friskförklarade kvinnor fann mening i sitt insjuknande och om det finns gemensamma nämnare i deras livshistorier. Särskilt fokus har lagts vid familjemönster och kommunikationen inom familjen. Vi har utgått ifrån symbolisk interaktionism som teoretiskt perspektiv.

The essay's aim is to explain how responsibility distribution between private and public bodies, primarily within three important service areas, can be visualised in light of the fact that they have experienced different forms of readjustment. We have chosen to study this by looking at the restoration work taking place after the hurricane Gudrun swept across southern Sweden on January 8-9, 2005; and we have chosen to concentrate on the service areas of electricity- and telephone supply, and public transport. The responsibility distribution has been depicted by carrying out qualitative interviews with employees within both private and public bodies included in the restoration work. The conclusion produced is that there were obscurities in the formal responsibility distribution between private and public actors taking place in conjunction with the hurricane restoration work.In a deeper analysis, the result can be explained by a ?several hands? problem arising since the number of actors has increased as the public sphere has adopted leadership forms influenced by the private business sector.

The aim of this master's thesis is to describe the visibility of the university libraries in the strategic documents from the actual universities to which they belong. And also, the image of themselves they send out, are examined. By examining different kinds of descriptions we want to get a clearer picture of how and in what amount the libraries are mentioned in highest level strategies. By doing this we expect to find out the libraries' strategic role in higher education and research. The research questions are: What role and function are assigned to the university libraries in strategies created by the schools' highest administrative levels? How do the libraries present themselves in their own strategies? The approach is cross sectional and the time frame is year 2008.

This thesis takes its starting point in the humanistic cultural-geographical concept of place, with the aim of achieving a greater understanding of what constitutes the place Mon today. Mon is located in the northwestern part of Dalsland. Until 1879, the area was described as outlying land, but with the extension of the railway between V?nern and the Norwegian border, Mon's station community emerged. In the mid-20th century, all activities in Mon were phased out, and since then, the place has been inhabited by only about 10 year-round residents.