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.

The aim of this report was to do a case study at a geothermal heating system which has been in operation for about 5 years, and study if its performance has changed during this period of time. A literature study about the processes involved was also done in purpose of background knowledge.The tenant-owner?s association Duvan at Petterslundsgatan in Uppsala installed year 1999-2000 a geothermal heating system. The purpose of this installation was that they hoped it would lead to a smaller usage of district heating which would lead to a reduction of the heating expenses for their buildings. The geothermal heating system consists of 19 energy wells and 4 geothermal heat pumps, and it is one of the first systems of that size in the region of Uppsala.

The aim of this study was to investigate the emotions among the staff at the group housings when they observe the caretakers expressions of masturbation and how the staff handles these expressions in their daily and long-term work. The theoretical concepts that were used in this study are group housing as a public and private arena, occupational role, relation, humanistic effort, pedagogical effort, empowerment, care ethic and emotions. The concepts are related to each other and constitutes the foundation for the analysis of the empirical data used in this study. A qualitative study was carried out, in forms of half structured interviews with six informants, of which the majority was women. It came to light that the interviewees only had positive feelings for the caretaker?s expressions of masturbation.

This Master Thesis is a product development project that has been carried out in cooperation withSvea Teknik AB. The company has developed an apparatus for attachment of a keel to a hull base ofa boat. The purpose for this thesis has been to compare a new concept of keel attachment incomposite material to thetraditionaldesign solution. This new keel attachment minimizes thedamages that may arise on the keel and the hull of the boat in shape of stresses impacts at grounding.Today it is a problem, relating to keel attachment on sailing boats having a fin keel or a bulbous keel.The manufacture focus on developing larger draught and shorter keel blades. The overall purpose isto increase performance of the sailing boat.The task for this thesis was to develop a concept of keel blade in composite material and investigateattachment to a sheet-shaped element.

Article 5.1 in the Brussels I-Regulation regulates special rules on jurisdiction for contractual disputes. The aims of this thesis are to determine the location as provided under Article 5.1 b), as the place of performance for the obligation in question. The focus of this thesis is the problems that occur when services, according to the contract, are to be performed in several Member States..

The aim with this master's thesis is to describe the work process with the graduation film Player, by a composers perspective and given conditions. It provides a detailed insight into how the work was done from the script stage to the end result, scene by scene reflecting about both the musical performance and the collaboration between the director and me as a composer. The work was done during the spring term of 2012 at the Royal College of Music in Stockholm and Stockholm Academy of Dramatic Arts..

There are regulations in sweden that require organizations to manage occupational,  health and safetey (OH&S) issues in a systematic way. The contents of the management system vary depending of the activity of the specific organisation. An accurate management system is crucial in order to assure that rules and regulations are fullfilled. The OHSAS 18001 standard covering OH&S management is intended to provide organizations with the elements of an efficient OH&S management system. The work with this thesis was done at Swemat AB in Härnösand wich is a mechanical industry. In the thesis, the requirements of the OHSAS standard are compared with the current management system.

BACKGROUND: There is a high incidence of pain amongst older people. Several studies have shown that between 50 to 80 % of older people, who require domestic care or live in care homes, suffer from pain. Despite this many older people are under treated. AIM: The aim of this study was to explore what care providers perceive to be obstacles and opportunities of managing pain in older people. METHOD: A qualitative approach was used and the date was semi-structured interviews with open-ended questions.

Hur strategiarbete och processmätning bör gå till behandlas i befintliga teorier var för sig även om vikten av att sammankoppla dessa också beskrivs. Dock anses det saknas en enhetlig modell som förenar strategiarbete och processmätningar fullt ut och beskriver hur genomförandet praktiskt ska gå till. Med bakgrund i detta syftar examensarbetet Analytics for Management (AFM) till att utveckla en modell som beskriver hur mätetal (Key Performance Indicators, KPI:er) tas fram utifrån ett företags strategi och visualiseras på rätt sätt för att kunna beskriva enskilda processers kapacitet och förmåga. Detta resulterar i ett beslutsunderlag på ledningsnivå där strategiarbete och processmätning kopplas samman.Framtagandet av AFM-modellen inleddes med teoretiska studier inom ämnet vilket resulterade i en konceptuell modell. Därefter testades den konceptuella modellen genom fallstudier på tre företag med olika struktur och storlek.

This thesis processes the work of developing CPU code and GPU code for Thomas Kaijsers algorithm for calculating the kantorovich distance and the performance between the two is compared. Initially there is a rundown of the algorithm which calculates the kantorovich distance between two images. Thereafter we go through the CPU implementation followed by GPGPU written in CUDA. Then the results are presented. Lastly, an analysis about the results and a discussion with possible improvements is presented for possible future applications..

The aim with this master's thesis is to describe the work process with the graduation film Player, by a composers perspective and given conditions. It provides a detailed insight into how the work was done from the script stage to the end result, scene by scene reflecting about both the musical performance and the collaboration between the director and me as a composer. The work was done during the spring term of 2012 at the Royal College of Music in Stockholm and Stockholm Academy of Dramatic Arts..

Syftet med studien var att beskriva arbetsterapeuters erfarenheter av hjälpmedelsuppföljning. För att besvara syftet valdes en kvalitativ metod för datainsamling och analys. Tolv verksamma arbetsterapeuter ingick i studien. Inklussions- kriterierna var att arbetsterapeuter som deltog skulle vara verksamma legitimerade arbetsterapeuter, förskriva hjälpmedel och ha yrkesarbetat under minst ett år. Data samlades in genom semistrukturerade intervjuer och en intervjuguide användes som stöd vid intervjuerna.

Syfte: Studiens syfte är att undersöka vilken betydelse sociala aktiviteter har för äldre människor.Metod: En litteraturstudie av elva kvalitativa vetenskapliga artiklar. Studierna artiklarna bygger på har ett urval av socialt aktiva äldre deltagare med fokus på sociala aktiviteter ur ett deltagarperspektiv. I dataanalysen användes kvalitativ innehållsanalys med induktiv ansats.Resultat: Analysen resulterade i följande kategorier: Sociala relationer, vidgade vyer, meningsfullhet, tillhörighet, delaktighet, sociala rutiner, livsberikande, tillföra något till andra, personlig utveckling och välbefinnande.Slutsats: Sociala aktiviteter var betydelsefulla för deltagarna i studierna som utgör underlag för den här studien. De bidrog till sociala relationer och välbefinnande..

The purpose of this study is to achieve a greater understanding of the perception of the use of Special Educational Needs Coordinators? (SENCOs?) competence in school. The informants of this study are the director of the school district, two principals and six teachers in two schools in a municipality in Sweden. The method used for this study is qualitative interviews, and the results have been analyzed using perspectives on special education. The results show that the director of the school district has one ideal view of SENCOs working close to the principals with supervision of teachers, school development, administrative tasks etc.

Abstract Project as a method was defined in the American defense industry in the 1950´s and has since then developed to encompass many different areas such as industrial management, administration, research and development and IT etc. In the cultural sector project is a common way of organizing work and within theatre, which is the focus of this study, one can claim that project as a form of work has been used for hundreds of years, if not by definition.Theatre is generally assumed to be an form of art representing creativity and innovation, highly demanding from an individual perspective relative to the project result, i.e. the final performance. Time pressure, fierce competition, limited resources and responsibility to deliver on time with high quality are natural conditions given.The aim of the study is to find out what circumstances and conditions affect and have a clear impact on motivation and creativity in those working professionally within theatre.This study is based upon qualitative interviews with a limited number of employees with different occupations, within a major publicly-funded Swedish theatre institution.Contemporary research indicates both intrinsic and extrinsic motivation as essential for how we experience and commit ourselves to our work, either as two separate forces but also as they interact.Extensive studies further state our individual experience from work, the conditions provided by the organization and social environment as crucial to our work performance. A positive experience from these factors enhance our motivation and creativity.The results of this study show theatre to be an activity supported by strong visions and clear goals where challenge and creativity are essential and where it´s members show strong commitment to the task whether they are beside or on the stage..