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.

Handling materials and packaging, which is the focus of this study, requires efficient logistics, both internally and between companies. To achieve an efficient material flow, good information systems, whose role is to collect, store, process and distribute information, are required. The assumption that packagings are handled in an efficient manner is currently not a matter of course, when many companies do not prioritize the internal management of the package.The purpose of this report was to investigate how medium-sized businesses working with distribution and handling of spare parts packaging can improve their internal management of packaging. In order to answer the purpose, we have used an abductive process and a qualitative data collection. The study had Logistic Center Ljungby (LCL) at Electrolux Laundry Systems (ELS) as a case company and two other respondents, Nibe in Markaryd and Enertech in Ljungby.

Bachelor Thesis Music & Event Management School of Economics at Linneaus University of Kalmar, Economics, 2FE40E, Spring 2013 Author: Johan Hagelberg, Sofia Prins & Oskar Sjögren Supervisor: Petter Boye Examinator: Thomas Karlsson Titel: Det svåraste som finns är att tänka i nya banor - En studie kring personalhantering och effektivisering av arbetet på svenska musikfestivaler.Purpose: The purpose of this study is to investigate how different music festivals in Sweden can work to increase the efficiency by managing the workforce and internal knowledge.Method: The study was based on a qualitativ method with an abductive approach. The majority of the data comes from qualitativ interviews with persons in the industry.Conclusion: The music festivals in Sweden are acting under a constant economic pressure which leads to an experienced need for a larger workforce - mosty non-profit. The result of this study shows that the larger workforces are both unmotivated and decreases the effeciency of the work. The study aims to highlight the diffrenses between non-profit and commersial festivals and the way they work with human resource management and personal in different levels of the organization..

This report is focusing on problems with introducing standard enterprise resource planning systems (ERP) in businesses. A study has been carried out on a service and support department at a Swedish heat metering company, SVM North Node. The study aims to help the company become a better customer in choice and customization of a new ERP system. We make a description of the department studied and the work carried out there, on the basis of learning, knowledge and cooperation. As a final point we present some ideas on how computer systems could support their work, hoping that this will result in them making adequate demands on a new ERP system..

The aim of this study was to examine the aspect of power in the relationship between the personal assistant and the disabled person he or she works with (the user). The study was based on interviews with five personal assistants who worked for private companies that provided personal assistance. Seven themes were identified and discussed. These were: the users amount of control over the assistance given, the workplace environment, the working conditions, the organization of personal assistance by private companies, the assistants recourses and usage of power and the users participation in chores. To analyze these themes I used Foucault's theory of power and the perspective of Human Resource.

The main purpose of this study is to get an increased knowledge of the content on the Swedish website lektion.se. The study wants to find out if the content can relate to the syllabus for Swedish and the sociocultural view of learning. The questions it aims to answer are how the content of lessons in Swedish in grade 1-5 is related to the syllabus for Swedish and the sociocultural view of learning. This has been a study of text from lessons taken from the website. The study has been made with support from qualitative and quantitative analysis of text.

Background: Trust has been a foundation of commerce since the very beginning. Trust can in the traditional commerce be built by face-to-face meetings, this is not possible at the Internet. Although, trust ought to be important even for the commercial business relation at the Internet and crucial for the consumer to use this communication channel. Purpose: The purpose of this master thesis is, from a consumer point of view, to study and analyse the importance of trust using e-services. Demarcation: The thesis is focusing trust using e-services, from a consumer point of view.

General concerns about environmental issues may mean that the demand for bio-based products will increase. Opportunities that arise on markets, together with the declining demand for newsprint, may trigger firms in the Swedish forest industry to increase their development of new products. One product that has received a lot of attention during recent years (and is a contender) is nanocellulose. The purpose of this master thesis was to examine the Swedish forest industry?s view on the market potential of nanocellulose.

The purpose of this study is to find out how the four teachers at the two preschools believe they are working with gender and how they actually work with it in practice. It also aims to show how they treat the children at the preschool based on their gender.What is the preschool teachers view on gender and equality?How do they consider that they work with gender and gender equality, and how do they really work with it in practice?The study is based on a qualitative study were I chose to both interview and observe four preschool teachers from two different preschools. My theoretical starting point is Yvonne Hirdmans theory of gender and also research on gender equality. The results show that the majority of respondents believed that gender and gender equality means almost the same thing or have the same meaning.

The work with Agenda 21 resulted in a larger focus on local participation and deliberation. The Swedish implementation of Agenda 21 is a result of these local governments´ political agendas and policies.The purpose with this paper is to examine the relationship between the citizen and the local government. It focuses on three theories of citizenship and how the view of "the environmental aware citizen?; in the local government?s municipalities policies differ and from which theory of citizenship do they come from.The analysis is of a valuing and comparing nature. The municipalities´ web pages have been the main source to generate an understanding of their view on the normative environmental work.

This study aimed to explore the perceived role and mandate of civil servants employed in municipalities in Kronoberg county. The study aimed to answer the question whether civil servants engaged in municipal economics have different perspectives on their mandate and role based on how said civil servants implement and manage policy tools available in Swedish municipalities. The study aimed to through policy tools theory explain how civil servants through four categories view the policy tools employed in the municipality. The study is based on the reasoning that policy tools influences exercise of authority that in turn influences view on policy tools. In order to study civil servants perspective on perceived mandate and role interviews were conducted with a sample of civil servants from each of the eight municipalities in Kronoberg county.

This essay is about the massive Iranian aid to Hezbollah and the Saudi Arabian, likewise, towards the Taliban. The main view is that the two countries aid respective aid to Hezbollah and the Taliban is/were not a gesture of goodwill but rather an economic method of getting influence and controlling the receiver. This view that is based on a theory called; economic statecraft. The economic statecraft theory is used in this paper to investigate why Iran?s influence towards Hezbollah has been successful while the Saudis ambitions with the Taliban have failed.

In Swedish school library research, the role of the school library has seldom been studied in a subject-specific context. When it has been, the subject has usually been a theoretical subject such as Swedish or Social studies. The purpose of this master's thesis is to study what role or roles the school library can play in a different context, in the program-specific subjects at a trade oriented program in the Swedish upper secondary school, and to determine what factors affect the possibility for the school library to play a role in such a context. The Food Programme was selected as the specific program to be studied. In this program, the students learn a trade, in this case bakery, and the teaching in the program-specific subjects can be expected to be practical in nature.

Detta examensarbete är gjort på uppdrag av ett företag som heter IT Resource AB i Årjäng Värmland.Målet med detta examensarbete var att skapa ett API till PHP som skall utöka PHPs funktionalitet. APIet skall förenkla samt effektivisera IT Resource ABs arbete med att utveckla webbapplikationer. Den förenkling samt effektivisering som APIet erbjuder är möjligheten att återanvända funktioner samt att man enkelt kan lägga till nya funktioner i APIet vid behov.Den funktionalitet som APIet kommer att tillhandahålla är en förbättrad hantering av variabler och strängar som genereras från en webbsida skriven i PHP. Med en förbättrad hantering menas bland annat att det skall vara möjligt att lagra variabler och strängar från en webbsida skriven i PHP.Det skapade APIet består av 2 byggstenar, en klient och en server. Klienten i klient/serversystemet är en extern modul innehållande funktionalitet för kommunikation med både PHP och servern.

An increasingly globalized market is leading to hard competition among manufacturing companies, which means that they are forced to become more customer focused to survive in the market. A Customer Relationship Management system is a system that will be of assistance to help companies succeed in building long term relationships with their customers. Best of Breed and ERP-based are two types of CRM systems. The study has focused on analyzing and examine the need for CRM systems at manufacturing companies. Our question formulation has been:? What need do businesses want to satisfy with a Best of Breed-based and ERP-based CRM system?? Are there any differences in the use of Best of Breed-based and ERP-based CRM system?In this study, we have chosen to carry out interviews and quantitative surveys with manufacturing companies to get their view of CRM-systems.