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.

During the milling of Sandvik Coromant?s world leading Drill with replaceable inserts,the CoroDrill880©, burrs appear around the milled surfaces. The burrs are removedusing different methods, one of which is deburring with special brushing machines thatare integrated into milling cells. The machines of the type Sinjet, use a Siemensguidance system. The deburring results are not satisfying and manual deburring isrequired afterwards.

SammanfattningStressrelaterad psykisk ohälsa såsom utmattningssyndrom, är en komplex problematik som varit mycket omdebatterad. Åtskilligt är publicerat i ämnet, men bara ett fåtal studier finns där personer med utmattningssyndrom själva fått möjligheten att beskriva orsakssambanden. Olika förklaringsmodeller och perspektiv beskrivs i litteraturen, men den rådande uppfattningen om varför människor drabbas utgår ofta från ett arbetsrelaterat perspektiv. Vi ville utforska om den rådande föreställning i ämnet stämmer överens med den uppfattning människor som drabbats av utmattningssyndrom har om orsakerna till symtomen. Vår ansats var även att undersöka om det kan finnas fler eller andra orsakssamband till utmattningsprocessen. Vårt syfte med studien är; dels undersöka hur individer med utmattningssyndrom upplever vilka orsaker som är av betydelse för utmattningsprocessen, dels försöka beskriva och analysera dessa utsagor i ett vidare perspektiv. Till studien valdes en kvalitativ metod och data samlades in med hjälp av intervjuer utifrån specifika forskarfrågor.

This thesis studies the negative impact that control signal saturation may have on a controlled system. Different methods that are used to compensate for this problem are also studied and evaluated. Both sensitivity to disturbances and the effect the method has on the systems'ability to follow a reference signal will be examined. Stability will be discussed, but no conclusions whether the systems are stabilized or not can be drawn. Control signal saturation will lead to a slower behavior in general.

The purpose of this thesis is to examine and analyse which effects a service strategy has on the control system of an organisation. The thesis takes a service perspective, and it is assumed that a service strategy gains competitive advantage and that the goal of the service strategy is to increase the customers? satisfaction level. A qualitative in-depth case study was performed on a Swedish beauty company. The organisation?s vertical structure was examined, from central to local level.

The theme of this essay is literacy training in pre-school. The theme takes it starting point in a project, where my colleagues and I noticed our children playing with writing and symbols. It leads to an exciting, reflecting and developing project, a project that will go on for six months together with twenty children in the age of five and six.The essay describes how I and the rest of the staff work with the project, and also how we try to find challenges that are meaningful for our children. When we worked with the project I ended up in a dilemma how I as a teacher was to retain the children?s joy and curiosity for writing without making it boring.

Studier som berör ämnet hur fysisk aktivitet påverkar det psykiska välbefinnandet hos äldre är något som berör alla. Fysisk aktivitet har i tidigare forskning visat sig påverka båda den fysiska och psykiska hälsan positivt. Mycket forskning är gjord på området, dock är de äldre underrepresenterade som målgrupp inom området. Syftet med denna studie var att undersöka i vilken utsträckning fysisk aktivitet påverkar det psykiska välbefinnandet, med inriktning självkänsla och fysisk självuppfattning, hos äldre. Undersökningen innefattade en experimentell undersökningsmetod med en randominiserad, kontrollerad design.

In 1996 a hunting test for British gun dogs was started in Sweden, based on a similar one al-ready in place in Norway. The aim of the new test was to describe the hunting ability of the dog and to use the results as a basis for selection. However, up to now, no genetic study of these data has been done. Therefore the aim of this study was to estimate genetic parameters for the traits measured in the hunting test and to investigate whether the traits can summarized into fewer overall measures. Data from trails of British gundogs between 1996 and 2005 in Sweden were used to estimate genetic parameters and environmental effects in hunting performance. British gundogs consist of five different breeds: Pointer, English setter (ES), Gordon setter (GS), Irish red setter (Irl S) and Irish red and white setter.

ProblemPerformance management på individnivå innebär att styra individen utifrån individuella mål som förmedlar organisationens övergripande strategi till medarbetarna. För att förstärka styreffekterna av individuella mål kan en belöning kopplas till måluppfyllelsegrad. Effekten av ett bonussystem ställer stora krav på samarbete mellan chef och anställd då de tillsammans ska ställa upp realistiska mål som syftar till att utveckla den enskilde individen samtidigt som de bidrar till organisationens övergripande mål och resultat. Därmed är det viktigt att undersöka hur medarbetare och chefer påverkas av individuella mål kopplade till bonus och vilka effekter detta får inom företaget. Vilken effekt har målsättnings-, uppföljnings- och utvärderingsarbetet på styrning och motivation bland medarbetare och chefer?SyfteSyftet är att undersöka och öka förståelsen kring hur styrning och motivations-aspekter påverkas då performance management bryts ner till individnivå samt hur en belöningskoppling kan förstärka den eventuella styreffekten.MetodUndersökningen har genomförts i form av en fallstudie där intervjuer använts som främsta empiriinsamlingsmetod.

The Airsoft Community always search for realism and optimal performance.When the performance and/or the realism in your AEG1 aren?t enough you turn to modifications toimprove the weapon. But to manufacture such modifications isn?t that easy, hence you turn tocompanies that are specialized in creating such devices.The goal with this project is to create a prototype of a modification called ?Programmable MOSFET?and targets optimization of the electrical components within the AEG. This means that you digitalizethe control of your AEG thus entails new functions and more stability to the system that isn?t possiblewith its mechanical predecessor.A prototype has been manufactured and programmed with functions according to requirementspecificationsthen it was tested on an airsoft-gearbox with rewarding results.

This master?s thesis concerns the performance of professional children?s theatre in public libraries. With qualitative interviews I have looked into how four children?s librarians and two theatre consultants appreciate professional children?s theatre, and furthermore I have looked into their view on the importance of theatre for children. My intentions have also been to investigate their views on the function and status of children?s theatre in public libraries and also the relationship between library and theatre activities for children.

The theme of this essay is literacy training in pre-school. The theme takes it starting point in a project, where my colleagues and I noticed our children playing with writing and symbols. It leads to an exciting, reflecting and developing project, a project that will go on for six months together with twenty children in the age of five and six.The essay describes how I and the rest of the staff work with the project, and also how we try to find challenges that are meaningful for our children. When we worked with the project I ended up in a dilemma how I as a teacher was to retain the children?s joy and curiosity for writing without making it boring.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Abstract: Title: Communication of and around internal performance reports - A study in seven manufacturing companies based in Blekinge. Authors: Marcus Harrysson and Mikael Johansson. Supervisors: Lars Svensson and Carina Svensson, Blekinge Institute of Technology Department: Department of Business Administration. Course: Bachelor thesis in Business Administration, 10 credits Purpose: Our purpose with the bachelor thesis was to investigate if there is a connection between communication of and around internal performance reports and profitability in companies. Method: Our investigation has been made at seven companies in the county of Blekinge by making personal interviews with people in both production and business departments at each of the companies. Result: We have come to the conclusion that there is a connection between communication of and around internal performance reports and profitability. Sammanfattning Titel: Kommunikation av och runt interna ekonomiska rapporter ? En studie i sju tillverkande Blekingeföretag. Författare: Marcus Harrysson och Mikael Johansson. Handledare: Lars Svensson och Carina Svensson, Blekinge Tekniska Högskola. Institution: Institutionen för Ekonomi och Management Kurs: Kandidatarbete i företagsekonomi, 10 poäng Syfte: Syftet med kandidatuppsatsen är att undersöka om det finns ett samband mellan kommunikation av och runt interna ekonomiska rapporter och lönsamhet. Metod: Vår undersökning har gjorts i sju stycken Blekingeföretag genom personliga intervjuer med representanter för både ekonomi- och produktionsavdelningen på varje företag. Slutsats: Av vår undersökning drar vi slutsatsen att det finns ett samband mellan kommunikation av och runt interna ekonomiska rapporter och lönsamhet i företag..

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.