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.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The industrialized timber housing process is capable nowadays to build multi-storeyhouses since fairly new changes in the Swedish regulations where made after theadmission of the European Union in 1994.The industrialized process moves parts of the construction process into a highlyeffective factory where 3D-volumes of the building are prefabricated beforetransportation to the building site for assemble.The assembly process is relatively effective compared to the completion of thebuilding service system and this is therefore the main focus in this thesis. This thesisattends problems with completion of the building service system, and thereforedemarcates from other aspects, such as technical and economic aspects, of thebuilding service system.The degree of completion of the flats differs from completion of the connectivepassages, for example hallways, in a way that suggests a need for further investigation.This thesis includes analysis of the possibilities to increase the prefabricatedconnective passages, to the extent of containing building service systems.An increase of the prefabrication of the building service system has a greatdevelopment potential, even though some restraining factors need to be solvedbefore implementation.This thesis was made in collaboration with two of Sweden?s leading companies on themarket of multi-storey industrialized timber housing, Moelven ByggModul AB andLindbäcks Bygg AB..

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

Background: Intimate relationship violence is physical, psychological or sexual violence that a person is exposed to in a relationship. There is a strong correlation between intimate relationship violence and mental health problems. A psychiatric ward at a hospital in Sweden, is working with a new routine. According to this routine every new patient should be asked about intmate relationship violence as a part of the admission interview.Objective: The objective of this study was to study how the healthcare personnel is working with the routine, and also to study response rate, interventions and how the work has developed over time.Method: A quantitative study with a retrospective and descriptive studydesign. One hundred and two medical records were reviewed.

Title: Dormant companies ? Taxation of closely held companiesProblem: Many companies are facing a business transfer and fall within a smaller company with a few owners and therefore that tax jurisdiction is current. They risk facing high taxes but it can be avoid by setting the company in an inactive status for five years.Purpose: The purpose is to describe the inactive company rules and the verdict from the Swedish Supreme Administrative Court. Also to investigate how this verdict will affect company sellers.Method: Based on a case study and by analyzing the Swedish Law conclusions has been determinate.Result: A dormant company must be inactive for five years, and then the company can benefit from a different taxation. The owner and it´s relatives can´t be active in the company during this five year period.

This report is a joint venture with SCA Skog AB in the Jämtland forest management area. The company is a major player in the timber market in northern Sweden, and also a large business globally with offices in over 100 countries. The purpose of the study was to find out how timber suppliers want feedback/follow-up after completion of timber business. To determine this, a questionnaire survey was sent out to 75 landowners who supplied the wood for the company during the past year. The questionnaire consisted of a total of 15 questions with the opportunity to comment on certain issues.

A study was performed to evaluate whether established methods of analysis of protein content in barley (Kjeldahl, Dumas, or NIT (short for Near Infrared Transmittance)) gives different results for wet and dried barley. This was carried out because there are concerns regarding the well-worn NIT prediction model giving different results for these conditions and that such an error causes significant price fluctuations on the market. By performing analyses of samples, both before and after drying, of the three different barley varieties Tipple, Prestige, and Quench, with all the techniques, data was obtained that could be analyzed statistically. The study showed that the NIT prediction model gives results for wet barley that is about 0.29 percentage points higher compared to dried barley. This difference was also statistically significant when a t-test was performed.

The Sweden Democrats achieved great progress in the latest election in the Swedish municipals. The party is now closer than ever concerning reaching the Swedish parliament. This thesis examines the Sweden Democrats in the Swedish municipals with the aim to find out which municipal factors that led to their progress. By looking at the percentage share of unemployment, the percentage share of foreigners, the percentage share of education, average income, traditional political colour, average age, criminality, early representation of a party hostile to foreigners, the municipal type and the sickliness in the municipals I find out which factors explain the progress of the Sweden Democrats. The thesis is an empirical quantitative study build on statistics by the help of regression analysis and diagrams.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

The purpose of this thesis is to explore the experiences and views some users have of the library environment and services of the University Library of Halmstad. The main question to be answered in this thesis is what importance the users attribute to the library environment and services while pursuing their most recent library errand. To answer this question a study of relevant literature on the subjects of library environment, library services and user-surveys in other academic libraries was carried out and a questionnaire was distributed to 22 respondents in the process of visiting the University of Halmstad Library. The literature background and the results of the conducted study were interpreted and discussed and led to the following conclusions: 3 respondents encounters with the library environment and its services were negative in part and thus their experiences and views were relevant to the completion of their library errands. The other respondents? encounters confirmed their overall positive earlier experiences and views of the library environment and its services, but had no real concrete significance for the completion of their library errands..

This study is part of a project to evaluate and develop metods to control the semen quality in stallions. The study was carried out in cooperation between SLU and Flyinge AB. The objective of the study was to analyse -if there are individual differences in sperm chromatin integrety between different stallions -if there is a correlation between subjectively evaluated sperm motility and sperm chromatin integrity -if sperm chromatin integrity is changed after selection of the semen with a centrifugation method through the silica-spheres, gradient or a single-layer, i.e to use the chromatin integrity analysis as a method to evaluate the selection method. The use of chilled transported semen has increased a lot during the last 10 years, especially among the Swedish warmblood breed. Because the foaling percentage has decreased with the increased use of chilled transported semen, there is a need to develop methods to control the sperm quality. Evaluation of the chromatin integrity could be one way to evaluate the quality of the semen. Chromatin is the DNA in the nucleus of the sperm.

The aim of the present study was to investigate response time variations in tasks for assessment of high level language functions and how response time is related to education, age and gender. Response time is defined as the time to complete a task after it has been presented. 103 subjects, aged 20 to 80 years, were tested with the Assessment of Subtle Language Disorders, Sentence analysis and Morphological completion. The subtest Comprehension of ambiguous sentences showed the longest response time and Morphological completion the shortest. Correlations were found between increasing age and longer response time for Comprehension of metaphors and between education and response time for several subtests.

Concrete is a very common construction material. It´s characteristics are strength, durability and formablility. Superplasticizer is a common admixture, which changes the properties of concrete. Today (spring 2007) there are no certian mathematical methods to calculate the required percentage of this admixture needed to give the necessary set slump flow in the overall concrete recipe. Concrete batching companies must therefor experiment with different amount of superplasticizer in order to meet the specified slump and strength. The purpose og this report is to investigate if any mathematical relation can be established between the amount of superplasticizer used and the slump flow achieved. After carrying out some practical experiments using four different superplasticizers a direct relationship can be establish between the percentage of admixture used and the slump/flowability achieved. Unfortunatly at present due to the numerous variables, the calculation of mathematical formula can not be achieved..

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).