One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

Safe retrieval of nutrients from human excreta to fertilize crops in order to gain adequate yields will increase food security and sustainability in agriculture areas with nutrient-poor fields. Safe and nutritious food will meet the dietary needs of the individual which promotes public health and the ability of an active life. Human excreta should be considered as a resource instead of being assumed as waste. Human faeces and urine is excellent fertilizers which may close the nutrient loop if utilized properly. However, sanitation of the excreta is required to prevent disease transmission by reducing the content of gastrointestinal pathogens such as bacteria, viruses and parasites. The objective of this study was to in small scale evaluate the sanitation in a combined liquid compost and urea treatment by monitor the inactivation of bacteria and viruses at the combination three start temperatures, 45, 40 and 35 °C, and three additions of urea, 0.5, 0.75 and 1 % and reference, 0 % urea addition.

The following study is dedicated to investigate what kind of problems an organisation might stumble upon in the process of implementing a policy related to information security. Alongside investigating the eventual problems occurring in the implementation process of an organisation, the study also sets out to analyse how an organisation can motivate staff in order to follow the guidelines of a policy. The collection of empirical data was done using interviews. In order to seek answers to our research questions a theoretical background is presented that illustrate the need for information security after which motivational theories are applied to our collected data.To summarise the results of the study we find a gap of knowledge between the employees of the organisation. The organisational level of an employee together with the degree of participation in working with a policy seems connected to both the employee?s knowledge of a policy as well as how well the employee are motivated to learn about and follow the guidelines provided from a policy..

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

Computer animated faces have found their way into a wide variety of areas. Starting from entertainment like computer games, through television and films to user interfaces using ?talking heads?. Animated faces are also becoming popular in web applications in form of human-like assistants or newsreaders. This thesis presents a few aspects of dealing with human face animations, namely: editing, playing and transmitting such animations.

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.

Title:The issue of unplanned stoppages caused by failure in medical technology equipment ? A study within the hospital of Kalmar with a focus on manage-ment, security and quality Author:Anna Förster, Ambika Linder, Sandra Nyqvist Tutor:Thomas Karlsson Institution:Linnaeus School of Business and Economics - Linnaeus University Kalmar Date:2011-01-14 Purpose:The purpose of this study was to examine unplanned stoppages caused by medical technology equipment failure in the healthcare operation within the hospital of Kalmar. Our study is based on a number of specifically selected incidents which show the consequences these disruptions cause in management, security and quality within the operation. Our intention was also to examine what role the medical technology department of the hospital plays in the care production operation during these unplanned stoppages. Method:Through a qualitative study we have generated material from a number of interviews with staff working in the hospital of Kalmar.

Den tilltagande betydelsen av att skydda civilbefolkningen i fredsbevarande operationer har genomgått en påtaglig utveckling, följt av delade meningar om vad säkerhet innebär. Jag framhåller att utvecklingen skall förstås som specifikt problematisk i den meningen att kvinnor har blivit alltmer utsatta i konflikter, vilket samtidigt beskrivs som ett understuderat förhållande inom forskningsområdet. Med utgångspunkt i Feminist Security Theory syftar den här uppsatsen till att studera förekomsten av ett feministiskt perspektiv i internationell säkerhetspolitik. I samband med antagandet av UNSCR 1325 om kvinnor, fred och säkerhet år 2000 beskrevs för första gången kvinnorsställning i konflikter i form av en säkerhetsfråga och därmed inte längre enbart inkluderat i FN:s mänskliga rättigheter. Således bereddes utrymmeför nya möjligheter att hantera säkerhetsutmaningar på.

Målet med detta arbete är att bättre förstå hur riktlinjer ska skapas och användas. Utgångspunkten har varit att media uppmärksammat ett flertal incidenter där främmande människor tog oönskad kontakt med olika förskolor i Karlskronaområdet. Författarna ville då se över hur kommunen arbetade med frågor om yttre hot vilket medförde att arbetet utmynnade i ett försök om att bättre försöka få förståelse för riktlinjer och dess användning då kommunen vid arbetets start saknade riktlinjer för yttre hot av denna typ. Metoden som använts är av kvalitativ art i form av intervjuer med några säkerhetsansvariga för förskolor i andra svenska kommuner. Resultatet av dessa intervjuer tillsammans med kompletterande material från generella tillvägagångssätt för identifikation och analys av säkerhetsproblem resulterade i ett förslag på arbetsmetoden vid skapandet av riktlinjer samt en påminnelse om att se över befintliga riktlinjer för yttre hot..

33 referendum has taken place in european states regarding the European Union since the fall of the Berlin wall. This thesis aims to initialy identify potential patterns in this group of referenda to launch and test a theory/hypothesis anchored in this pattern.The european states are differing in nature and the standard of living is chosen as the factor that can potentially have affected the outcome of the referenda held. The carrying thought here being that the voters in states with considerably lower standard of living than the european average would have a more positive attitude towards a deepened cooperation among european states.To try this connection between standard of living and how european citizens have placed their votes a main and principal quantitative test is undertaken. It is followed by discussion and arguments about the result of the test.The argumentation goes from being hopefull of the strenght of the hypothesis, to a more ciritical view of its' strength. The thesis is wrapped up in some argumentation about how and why it fails to explain what it was initially intended to do.

Kitron had wishes to be able to test and measure how disturbance affects their vehicle electronic units before they have been verified by SP Technical Research Institute of Sweden in Borås. This work started with the writing of a demand specification together with Kitron for a product PSQS, Power Supply Quality Simulator, which can generate some test pulses according to a standard for electronic units to Volvos vehicles. A design proposal was developed with the help the demand specification and was verified with the help of simulations. All electric schematics was designed with the guide of the design proposal. The pulses realized in the works of this thesis are those which Kitron experienced that they have a need to test in their own premises and which are possible to generate with the means available.

Possessory liens and legal liens are two securities that has been the subject of debate from legal scholars for quite some time. Possessory liens are often viewed as a weaker security compared to legal liens. However, upon closer examination it turns out that possessory liens in most cases provide the the same opportunity to sell the property withheld as security. This possibility makes possessory liens resemble, if not be identical to, legal liens. Both securities arise by operation of law and grant the right to both withhold and sell property in the event of non-payment.

The aim of the study was to describe what district nurses, who work with telephone- advice, document in patient record, to be able to develop their documentation. The Authors have examined 50 patient records. The examination tool is collected from ?Lokal anvisning för hälso- och sjukvården I Södra Älvsborg?. The audit areas was record keeping, review and planning, realization, individual nursing and the patients participation, information, education and agreement.

This case study examines how individuals involved in the Swedish peace movement have navigated their peace activism due to the intensified security debate which followed Russia?s full-scale invasion of Ukraine in February 2022. By conducting semi-structured interviews with peace activists involved in the Swedish peace organization Svenska freds- och Skiljedomsf?reningen, the study aims to provide insight into how peace activists, and the peace movement as a whole, can be affected when the security debate intensifies. By applying a theoretical framework consisting of Political Process Theory (PPT) and Discursive Opportunity Structure (DOS), as well as previous studies and literature on social movement organizations and peace movements, the study?s objective is also to apply context to the observations made by the peace activists in the study.