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.

Background: Osteoarthritis is understood to be a common cause of pain and dysfunction in cats; however there are few validated pain assessment methods for chronic pain in cats. In order to design a proper pain questionnaire, it usability need to be tested in both sound and sick cats. Aim: The aim was to investigate the usability of the pain questionnaire ?Lifestyle changes in cats? by compiling the results from the pain questionnaire reflecting the lifestyle in 30 healthy cats and compare it to the results from a clinical examination, as well as proposing improvements and additions to the questionnaire based on a literature review. Material and method: 30 healthy cats participated in the pilot study; the pet owner filled out a pain questionnaire with 16 questions regarding their cat´s behavioral and eventual changes in behavior and physical function. Thereafter the cat walked over a pressure measurement mat and finally underwent an orthopedic-directed clinical examination. The literature was found on Web of Knowledge, PubMed, Sciencedirect, and Google Scholar and also with the help of my supervisors.

Syftet med min undersökning har varit att undersöka receptionen kring det ryska konstkollektivet Pussy Riot. Jag har försökt att finna svar på vad det är för omständigheter som ligger bakom uppmärksamheten som gruppen har fått internationellt och i Sverige. Detta har jag gjort genom att utgå från ett genusperspektiv med en speciell inriktning på feministisk konstteori. Med hjälp av internationella artiklar och svensk dagspress har jag gjort en övergripande analys av receptionen kring Pussy Riot och deras konst. Genom materialet har jag kunnat undersöka olika kontexter som Pussy Riots konst har skapat reception inom.

Scana-Booforge is a Swedish company which specialize in heat treatment of various metal. The treatments take place in quenching ovens, where fans are used to circulate the hot air. The fans used today do not have a satisfactory lifespan. This thesis aims to develop a new design of the fans for the quenching ovens, and the goal is that the new fans will bring cost savings for Scana-Booforge.The design development process started with mapping out the environment in which the fans operate, and with analysis of the existing fan structure and damages, in order to establish the cause of failure and of short durability. The performance of the fan were also established at this stage.

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..

Bakgrund och problemdiskussion: Intressenter st?ller h?ga krav p? f?retag g?llande milj?m?ssig h?llbarhet, vilket f?retag beh?ver anpassa sig till. F?retag samlar in information f?r h?llbarhetsrapporter och samma information kan anv?ndas f?r interna milj?m?ssiga prestationsm?tt. D?remot beh?ver f?retag anpassa m?tten f?r att de ska se milj?p?verkan p? detaljniv? f?r prestationsutveckling.

As a consumer, you can use cards for payment more or less everywhere you go, however, it is not certain that the card can be used for all purchases. When a customer pays with card there arises a card transaction fee charged to the merchant. This is a big problem for businesses where transactions with small amounts are a large portion of sales. An observation at the beginning of this study showed that seemingly similar merchants have chosen to solve this problem in different ways. Some merchant?s refuses card purchases below a certain amount, while others accept card with any purchase.

AimThe aim of the present study was to evaluate physical performance according to ?fysprofilen? in skiers of the Swedish mogul ski team and to compare their physical performance at three test occasions during one year.MethodsAll eight elite mogul skiers at the Swedish national mogul ski team during the seasons 2011/2012 and 2012/2013 participated voluntarily in this study. The test battery ?fysprofilen? was performed at three test occasions, October 2011, May 2012 and October 2012. Muscle strength was evaluated with squats, bench press and grip strength; power was evaluated with power clean, squat jump, countermovement jump with and without arm swing, Harre´s test and the 30 meters sprint.

Robotic milking in Automatic Milking systems (AMS) is proposed to reduce manual labour and at the same time increase milk yield by increasing milking frequency. In order to increase milking frequency, it is essential to have well-functioning cow traffic. Investing in an AMS is a great capital investment for the farmer, thus it is of major importance to ensure maximal AMS capacity. This study investigated the effect of the traffic systems Feed First? and Free cow traffic with and without waiting area (WA) on cow performance and AMS capacity.

BACKGROUND: A telephone nurse is a nurse that during most of its working time is engaged in healthcare advice via the telephone. The advent of the telephone healthcare advice has probably meant that individuals, who initially wouldn?t have sought help, if they needed to meet healthcare providers face to face, now actually have the confidence to turn to healthcare. For telephone healthcare advice is professional care to identify, assess and advise on individuals? reactions to actual or potential health problems.

Förmågan att prestera under akut eller kraftig stress är en förutsättning för en del yrken. Forskningsresultaten gällande hur stress påverkar prestation pekar åt olika håll. Denna studie undersökte sambandet mellan fysiologisk arousal och kognitiv problemlösningsförmåga under stress. Trettiotvå polisstudenter testades på Ravens test av flytande intelligens APM set II både före och efter att antingen ha sprungit i tjugo minuter eller haft en självskyddslektion på ca fyrtio minuter. Resultaten från en mixed ANOVA för beroende mätningar visade på en signifikant interaktionseffekt (F (30) = 6,547, p < 0,05) ? en ökning i prestationen hos självskyddsgruppen med arton procent och en minskning med femton procent hos löpningsgruppen.

The biggest risk factor ro develop dementia diseases is rising age. There is a need to high knowledge about dementia persons and thir reatives. The purpose of this literature review was to illustrate how nurses can give good treatment to relatives to a person with dementia.In the process we used ten scientific articles for analysis and interpending..

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.

Sweden, being a multicultural society, has an increased need for transcultural care. The purpose of this literature review is to provide, through Madeleine Leinger's Culture Care-theory and her Sunrise model, a greater knowledge to nurses and to other professions within the health care units in meeting with circumcised or genitally mutilated girls or women. The result is based upon two scientific dissertations and nine scientific studies. It emerged mainly the etic (outsider) perspective. To underline the emic (insider) perspective, pure literature and fiction have been used.

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.