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 was to study the underlying factors that companies do their financial report differently.

Emerging infectious diseases are a recurring threat to both human and animal health. Understanding the multiple causes behind the emergence of new diseases is key to the prevention of new and potentially devastating outbreaks. The list of underlying causes is long, including a variety of anthropogenic, environmental, molecular and climatic changes that promote the emergence and spread of disease. Two of these factors are central to the emergence of new diseases and receive special attention in this study. The spread of disease from wildlife to livestock and diseases that spread from animals to humans (zoonoses) are of importance as they implicated in the majority of EID events.

Share repurchases in Sweden has since legalization in 2000 gained momentum. Similar to other corporate events, there are studies that examine whether this affects the share price performance. With studies in the U.S. that measured excess returns of approximately 3,5 percent on the announcement day; Swedish buybacks, holding a tighter regulation is of interest to study. The Stockholm Stock Exchange regulation regarding reporting is also similar to the Stock Exchange in Hong Kong.

Assessing the emotional state in animals is important in order to establish the quality of their welfare, therefore it is important to investigate under what circumstances animals experience these emotions and to find indicators of their existence. The aim of this thesis was to detect possible behavioural indicators for positive emotions in dogs. These behavioural indicators could be helpful to increase both dogs? and humans? overall well-being in today?s society since they could help e.g. dog owners and caretakers to interpret behaviours displayed by dogs and their intentions so they can respond accordingly.The subjects used were 9 research beagles and each dog participated in three different treatments, assumed to be experienced as positive situations, where communicative interaction was initiated with the dog by engaging in 1) physical contact (P), 2) verbal contact (V) or 3) both physical and verbal contact simultaneously (PV).

The purpose of this Master's thesis is to study how children's and youth librarians mediate non-fiction books in public libraries. Our overarching research question is as follows: to which extent, how, and for what reasons do children's and youth librarians mediate non-fiction? We have chosen to limit our study to the practice of booktalking.In order to answer questions on extent we conducted a quantitative survey of booktalking children's and youth librarians in Skåne. To answer our other questions on behaviour and attitudes we conducted observations and interviews with six librarians who include non-fiction in booktalks for children in primary school. As a way to study behaviour we examined librarians' selection criteria and methods.

This master thesis is about a place that has a story to tell. Olsson?s garden came about when Mr Carl Oscar Olsson acquired a piece of land in Landalabergen in the beginning of the 1930's and at that time he started his industrious work of uniting much of Sweden's flora in his garden. Since the very beginning Olsson's garden has played a lot of different rolls in a variety of situations and meant different things for different people. Today one can find traces from Mr Olsson's life and deeds in the garden.

Mellan år 2005 och 2006 ökade investeringarna på marknadsföring i Sverige med nästan 10 % och omfattade därmed över 60 miljarder SEK. Dock är stor del, enligt vissa upp till hälften, av dessa investeringar bortkastade pengar eftersom marknadsföring utförs felaktigt. Många företag satsar stort på sin marknadsföring endast för att konkurrenterna gör det och företagen trissar därför upp varandras investeringar trots att det finns få verktyg som verkligen kan mäta hur effektiva de olika marknadsföringsmedlen egentligen är.Ett värmländskt företag som växt rejält de senaste åren, med hjälp av marknadsföringsmedel, och därmed blivit den tredje största aktören inom sitt område är aktivitetsföretaget Chaos Paintball som detta examensarbete handlar om. Det visar sig dock att Chaos Paintball fram till och med år 2007 använt sig av ?trial and error? när det gäller deras marknadsföring och att företagets tillväxt gjort att inte allt för mycket tid har ägnats planeringen av marknadsföringen.

This master thesis deals with two case studies in environmental archaeology and battlefield archaeology focusing on two major events in the late history of the Swedish coastal town Umeå and its nearby village Sävar. Established in the early 1600's, Umeå was known for its export of timber and import of cereals. The town has suffered from numerous fires, the fire in 1888 being the most devastating. Few written records of the town remain from before the 1900's. The latest war in Sweden's history is documented in historical sources and took place at Krutbrånet, Sävar where the Swedish troops suffered defeat against the russian forces in 1809.

AbstractTitle: It?s not just a comment ? a study about Crisis Management on Social MediaAuthor: Malin Pettersson 910624 and Amanda White 920310Year: Spring 2014Level: Bachelor degreeDepartment: School of Business and EconomicsSupervisor: Carina HolmgrenExaminer: Frederic Bill Purpose: The purpose of this paper is to develop and test a theoretical model for Crisis Management on social media. Method: The overall literature that was found consisted of traditional Crisis Management and the communication that goes with it, and it was mainly written for traditional channels such as newspapers. The theories could not concretely describe how organizations should handle crisis in Social Media. Therefore, this study focuses on if and how organizations can use the traditional theories when working with crisis management in social media. Through a qualitative method the study has examined and tested the model on three crises, and subsequently improved the model based on the empirical material and  the analysis that was made. Conclusion: The conclusion found that organizations need to adjust their crisis management after following guidelines for it to work on social media:-    Strategies should be limited to only one, and be either a rebuilding strategy or a bolstering strategy.-    The focus should be on emotional communication, and regarding the rational aspects the focus should be on actual actions and plans for the future.-    Clear guidelines for what type of questions and critics that should be answered should be set.

Boulognerskogen is a park in the central of Skövde that have had a health resort, paths for strolling, outdoor-bath, outdoor-sport areas and events. During the 1970:th there was a lack of interest for the park and very few visited it. By a motion from a resident in Skövde wich proposes that a city playground will be build in Boulognerskogen gave me an opportunity to investigate how the potential of the park can be used to create a funny and nice place to visit for children in company with adults. By a program that contains the main goals and design program for a city playground in Boulognerskogen, I wanted to present a proposal that could meet childrens needs to play and to use the conditions of the place to create places to play in, and where children in company with adults could be together. To reach this, I wanted to try different methods that could lead to a proposal that was well supported by children and adults, and wich was possible to use by the local authority in their further actions. The methods that I used was therefor an important part of the work. I have choosen to define the concept "city playground" as a greater playground situated in the center of the town that are suitable for outings and as a meetingplace, with a varation in playground attractions and promote children and adults to be together, aiming at younger children in the ages of 1-10 years in company with adults, but should also give space to activities of other groups.

Denna uppsats kommer att behandla ämnet sponsring, sett ur ett föreningsperspektiv. Sponsring är idag ett viktigt ekonomiskt stöd i idrottsverksamheten och för dess utveckling. När vi som författare tänker sponsring tänker vi på affärer, avtal, marknadsföring, hjärta, samarbete och stöd. Vårt intresse inom sport samt marknadsföring har lett oss till vårt ämnesval. Av egna erfarenheter vet vi hur svårt det är att få ekonomiskt stöd från företag utan att ha en väl förberedd strategi. Sponsringen har utvecklats de senaste 20 åren från en välgörenhet till ett givande och tagande mellan idrottsföreningar och företag.

Denna uppsats behandlar tidens anda och dess påverkan på den kollektiva arbetsrätten genom åren. Syftet med arbetet är främst att ge ett annorlunda perspektiv på arbetsmarknadens historieutveckling genom att inte bara undersöka händelsers sakliga bakgrund och utgång, utan även fokusera i högre grad på de krafter som ligger bakom processen. Detta görs genom att till en början redogöra för de centrala händelserna i den kollektiva arbetsrättens historieutveckling och sedan i följande kapitel fastställa vad tidens anda var under samma tidsperioder. Vidare görs en jämförelse mellan de båda historiegenomgångarna för att visa hur den senare påverkat, samt återspeglas i, den förstnämnda. Det framgår av denna jämförelse att det, under de perioder det skett omvälvningar på den kollektiva arbetsrättens område, funnits en viss anda inom Sverige som antingen hjälpt till att initiera processen eller underlättat dess fortgång.

This degree project summarizes five years of education at the landscape architecture program at the Swedish University of Agriculture Sciences, SLU, Alnarp and the School of architecture at Royal Institute of Technology, KTH, Stockholm. The project has been carried out by Lovisa Berg and Per Crona in collaboration with DRIFT Scenkonst. This master project is based on the ongoing transformation of a former mining site in Ställberg, Bergslagen situated in central Sweden. The organization DRIFT is in the process of recreating to former industrial mining site as a green cultural center. Their field of artistic examination concerns existential questions connected to the site. The aim is to offer a place for both performing and experiencing contemporary performing arts in Bergslagen. Our objective is to contribute to the growth of the performing arts project and to demonstrate in concrete terms how a conversion of a mining area can be completed, while taking into account both its history and its new function.

Wildlife contributes with many benefits to humans but also brings economic costs. From being eradicated in Scandinavia the grey wolf (Canis lupus) is returning to South-Western Sweden and people are not used to its presence. In Scandinavia carnivores have to co-occur with humans in a landscape used for many different interests. Consequences of wolf establishments are e.g. competition for moose, depredation on sheep and attacks on hunting dogs.

The following chapters examine landscape architecture which engages in contested territories with an emphasis on the way in which landscape architecture can engage with the issues of divided cities or landscapes with similar social, cultural and physical properties. The project focuses specifically on the potential landscape architecture has for promoting or aiding in the reconciliation process of these areas, by examining the following questions. How can landscape architecture be used to benefit the peace building process of divided cities and landscapes? How can landscape architecture be used in the process of promoting spatial reconciliation in the case of Belfast? The investigation begins with a description of the background to the project in Chapter 1, which functions as a brief introduction to the urban phenomena that is divided cities. It then goes on to introduce the different methods and data employed in order to answer the research questions in Chapter 2. After introducing the problem and the methodology, a global overview of divided cities is performed in Chapter 3. This chapter is divided into two sections.