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.

Syftet för utvärderingen är att, genom en enkätundersökning, försöka besvara hur nöjda besökare med annat modersmål än svenska är med Ålidhemsbibliotekets verksamhet. Utvärderingen utgår från två huvudsakliga frågeställningar: [1] Vilka är användarna i den aktuella målgruppen? [2] Hur upplever personer med annat modersmål än svenska biblioteket på Ålidhem? Informanterna i undersökningen talar elva olika språk och kommer från fjorton olika länder. Det vanligaste språket bland informanterna i undersökningen är arabiska. Det är en jämn köns- och åldersfördelning bland informanterna i undersökningen, men biblioteket har bara ett fåtal besökare i åldersgruppen mellan 20 till 30 år.

Our study shows if and how Swedish public service television has changed its content from the time when SVT had monopoly until this day when the competition is greater than ever. We got an insight in what has been presented to the audience by studying TV schedules from 1975 to 2009. The study examines four weeks during the years when the two main channels SVT1 and SVT2 have been broadcasting. One week each of these following years have been examined: 1975, 1985, 1995 and 2009. These years have been chosen to get an insight in what content the TV schedules presented before and after SVT got competition in the Swedish TV market.

Purpose: To evaluate the management development course held at FöreningsSparbanken in Ronneby during 2000. The evaluation aims to map and describe what effects the course has had on the participants. We will assess to what degree the effects meets the objectives of the course set by the manager of the bank (future management recruitment, leadership, change catalyst, aligning the strive towards a shared organisational objective). Above mentioned also implies that the organisation should be influenced in some regards. Conclusion: Our conclusion is that all of the participants have as a result of the course increased their emotional intelligence in varying levels.

The primary ambition of this degree thesis is to create a representative outdoor environment that surrounds Malmö Konsthall (Malmö art center) which reflects the amazing inside of the artcenter. During this work it has become more and more obvious that Magistratsparken, which is situated right next to the artcenter, ought to be incorporated into this project. This thesis aims to examine the possibilities of implementing temporary outdoor artshows on this site. First; is there any interest in exhibiting art at this site? And secondly, if that is the case, what are the spatial needs and how can you prepare the place for future exhibitions and still keep its flexibility for different kinds of art forms to comfortably perform at this site?.

Measurement of plasma concentrations of natriuretic peptides have been suggested to be of diagnostic and prognostic value in canine cardiac disease. In several previous canine studies, however, a considerable overlap between investigated groups has been identified. A reliable natriuretic peptide test for use in clinical practice requires establishment of reference values for natriuretic peptides in healthy dogs and cut-off values for subclinical disease as well as for clinical signs of congestive heart failure. Numerous physiological, pathological and pharmacological factors, aside heart function, may influence concentration of natriuretic peptides. A potential effect of dog breed on natriuretic peptide concentration has been suggested but has, to our knowledge, not previously been specifically studied.

AbstractSpotify is currently the largest and fastest growing online music service. They started in 2006 and has since established itself in several European countries. Their financial revenue comes from advertising spots on the client and registered paid subscribers. Together with Spotify, we have come to a certain focus area where Spotify themselves feel that there is potential for improvement. This area of focus concerns the conversion from using Spotify's free "Open" to the payment options Unlimited and Premium.Objective: We will use an innovation process to achieve an innovation grant that will create more attraction to the payment services.

This essay intervenes in the politics of urban segregation in Stockholm. The main aim of the essay is to analyze and describe how advanced marginality and territorial stigmatization are expressed in the lived experiences of four unemployed youths, that have participated in a labor market training program located in the ?social vulnerable? area Rågsved. With a theoretical framework based in Henri Lefebvre?s production of social space the empirical findings are interpreted in regard to how the youths produce social space in dialectical interplay with urban politics, advanced marginality, territorial stigmatization, and their local neighborhood.

A recent trend in the technological evolution has been to increase the mobility of the end-user. A contributing factor is the fast rate of improvement in the smartphone area. This, in turn, has changed the expectations end-users have on the availability of services, which has allowed mobile applications, apps, to find their place in everyday life.This study has been conducted at Scania?s Fleet Management department that offers a web-based service where haulage contractors can administer, monitor and follow up on their vehicle fleets. The purpose of this study was to investigate if Scania?s existing web service should be extended into the mobile area, and if so, what organizational and technical challenges app development imposes.

Due to a globalised world business travel is flourishing. This paper examines how middle level executives, travelling a lot in their work at a multi-national company, feel about their travel. It looks for links between business travel and work satisfaction among them. A short presentation of the patterns of business travel and relevant motivational and stress theories is given. Data for the paper is collected using a survey (78 participants) and interviews.

I denna rapport undersöker vi om en personal shopper tjänst är bra att införa i en modekedja med en bred målgrupp inom lågprissegmentet. Vi samarbetar med Gina Tricots huvudkontor där vi ska utveckla tjänsten tillsammans med Fredrik Appelqvist, retail ansvarig på Gina Tricot. I rapporten tar vi reda på om målgruppen är intresserad av tjänsten och hur de i så fall vill att den ska vara utformad. Detta för att se om det är ett strategiskt val för modekedjan Gina Tricot att starta upp en personal shopper tjänst ute i butik.I detta arbete har vi tillämpat några modeller för att undersöka på vilket sätt kunderna tar sina köpbeslut. Modellerna används för att se vart personal shoppern kan komma in och påverka kundens köpbeslut, för att kunden ska bli nöjd och sprida en positivitet om företaget.

Our surroundings are currently vulnerable. People can not know when or how to expect nor prepare for a disaster or an accident. The purpose of this essay was to perform a study of the organization and accessibility of psychological and social support in a crisis situation within the community of Lund.To be able to carry out this study we put up a couple of questions that we hoped would guide us, for example; how do the community prepare and set up the service for people in need of support in connection to a crisis situation? As a method we have used qualitative interviews and literature.The results of our study have shown a discrepancy between the ways the community organizes their service for people in a crisis situation caused either by a catastrophe or an untimely death. In case of an untimely death, ordinary resources are estimated to be sufficient while in case of a catastrophe, extraordinary resources are required.

This report is an analysis of the gender representation in Swedish sports media, a comparison between sport in public service television for adults and children. The study explores the differences between the number of male and female sports in the matter of air time and also the number of male and female appearances in the TV shows. The programs studied in this report are the Swedish SVT?s Sportspegeln and Lilla sportspegeln. When we began this analysis we were under the impression that men would be over-represented, but that representation in sports television for children would be more gender equal than the adult counterpart. The result of the analysis confirmed previous studies stating that men dominate the sports programs in Swedish public service television.

Konkurrensen mellan hotellen idag ökar kraftigt. Hotellen måste fokusera på att verkligen göra gästerna nöjda för att de ska kunna konkurrera på marknaden. Oavsett hur bra service hotellen har så har det visat sig att misstag i servicen är oundvikliga, vilket ställer höga krav på hotellen att reparera sig från dessa misstag. För att hålla gäster nöjda krävs en god "service recovery", att vända missnöjda gäster till att bli nöjda. Receptionisterna är de personer som möter flest klagomål eftersom de interagerar med gästerna kontinuerligt.

A paranoid and shameful reading of Inger Christensens novel Azorno.The contagious feelings of paranoia and shame played a vital part in my first reading of the novel Azorno, written by the Danish poet Inger Christensen. In this essay, I?m letting those emotions direct the ?understanding? and analysis of the novel. In earlier research the focus has been to comprehend what the novel ?really is about?, and even though it has been mentioned that the form probably is a way to make the reader a visible constructer of  the novel?s ?meaning? the understanding has never been created by the affects that occurs during the reading.