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.

Background: Research has shown that people with limited hand function , and above all osteoarthritis of the thumbs , a limited task ability in daily activities. At a disabilities can be the person's identity, well-being and ability to participate in society is changing. Purpose: The purpose is, through a literature review describing occupational therapy Conservative interventions for people with osteoarthritis of the CMC 1 joint and its consequences for the performance of activities of daily living . Procedure and Analysis: The method in this study, a systematic review of scientific literature used. Database search and manual search occurred during the period from March 2014 to May 2014 .

Uppsatsen behandlar den offentliga bronsskulpturen Flicka i balja (2007) av Lena Cronqvist. Skulpturen är placerad i Halmstads till ytan största centrala park, Norre Katts park. Syftet är att undersöka hur receptionen av skulpturen påverkas genom dess placering. Teorier kring offentlig konst, plats, platsspecifik och platslös konst diskuteras. Skulpturens estetiska aspekter undersöks också i relation till den konkreta närmiljön.

Det är inte ovanligt att viss rock- och annan populärmusik tillskrivs konstnärliga ambitioner, eller förses med epitet som "konstnärlig" och "konstmusikalisk". Sällan utvecklas emellertid på vilket sätt detta konstnärliga tar sig uttryck. Uppsatsens syfte är att musikanalytiskt undersöka vad som kan motivera formuleringarna och om de kan anses adekvata. Materialet för undersökningen är tre verk/låtar ur rockgenren, som beskrivits med ovanstående begrepp: Close to the Edge med gruppen Yes från 1972, Sense of Doubt med David Bowie från 1977 och Sleep med gruppen Godspeed You! Black Emperor från 2000. Metoden är den auditiva musikanalysen, vilket innebär att analysen utgår från ett aktivt lyssnande på musikens förlopp.

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.

Ett konstmuseum på 3000 m² i Uppsala vid Fyrisån. En utmejsling i det kulturella och historiska stadslandskapet i Uppsala där besökaren kan vandra längs museumet alla tider på dygnet. Genom att ge små glimtar lockas besökaren att besöka de samlingar av modern och klassisk konst samt den samling av grafiska tryck som finns på utställning. Formen tillåter rörelse i alla riktningar och förlänger kajen. Byggnaden är utformad i trä som är konturskuren på ytterskiktet med en stomme av ett rymdfackverk i stål.

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..

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..

Uppsatsen söker förståelse för det nystartade svenska jeansmärket Cheap Mondays snabba och stora framgångar med sitt koncept. Kvalitativa intervjuer med nyckelpersoner på företaget genomfördes. Denna empiri analyserades sedan utifrån modern marknadsföringsteori, till att börja med med hjälp av 4 P-modellen. Denna ledde sedan vidare till fördjupning inom word-of-mouth och varumärkesidentitet. Med hjälp av dessa teorier drogs intressanta slutsatser och vi pekar ut ett antal framgångsfaktorer som haft stor betydelse för märkets popularitet..

Syftet med undersökningen är att analysera hur svensk dagspress framställer Fotografiska museets utställning Burning Beauty med fotografier av David LaChapelle genom hur konstkritikerna framställer konsten och konstnären som person. Undersökningsmaterialet består av artiklar, konst- och kulturtidskrifter, nättidskrifter och radioreportage i Sverige under eller inför utställningen. Jag har genom att närläsa artiklarna undersökt vilka ord och formuleringar som förekommer vid beskrivningen av utställningen, konstnären och konsten.Konstkritikerna framställer utställningen som välgjord och ett unikt tillfälle att få se en konstnärskarriär under ett och samma tak då den innehåller över 250 bilder från 1980-talet fram till 2012. Det är den största utställningen som Fotografiska museet visat och den största utställningen som LaChapelle haft. Den liknas vid en neonlysande regnbåge som följer väggarna på Fotografiska.

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..