The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

On children born with a complete cleft lip and palate (CLP) the repair of the alveolar ridge doesn´t take place before the children are about ten years old. This results in that they have a residual cleft in the alveolar ridge during their early childhood. This residual cleft, and the oronasal fistulas that may appear after the repair of the hard palate, can result in a negative influence on the speech of the children. Thereby it may be necessary with cover for examplewith a palatal plate or an obturator. At the Department of Orthodontics, at Linköping University Hospital, Sweden, some of the children with CLP undergo treatment with sustained palatal fistula obturation in order to cover fistulas or residual clefts.

Background: The speech- and language deficit aphasia affects 12 000 persons annually in Sweden. Aphasia is caused by injury in the brain and the most common etiology is stroke. According to the tool for describing and assessing aphasia, A-FROM (Kagan et al., 2008), the four following aspects of aphasia need to be considered: severity of aphasia, participation in life situations, communication and language environment and personal factors. Several different interventions and treatments can be performed in every domain. There is scientific evidence for interventions performed by speech and language pathologists; however, the question is yet being discussed since results are unambiguous.Purpose: The main purpose of this study is to investigate which aphasia interventions performed by speech and language pathologists that are supported by evidence.

This is an analysis of the music in the television-series The Tudors (2007 ? 2010). The opening credits and how death is portrayed musically in the last episode are analyzed. My question is what functions the music has. The method used is Michel Chion?s masking-method.

This essay intends to investigate the view on freedom of speech in Sweden. The expanding of the hate crime law rises the question if there is a current changing view on freedom of speech. By comparing motions concerning an expanding of the hate crime law from different periods, I am able to conclude if and how the view on the term freedom of speech has taken place. This is done in a descriptive analysis of terms, where the different values and arguments for a change is compared. The material is taken from the period 1991-1993 and 2000-2001.

The purpose of this thesis is to investigate the employees´ duty of loyalty to their employer when making statements on social media networks and if this opposes the employees´ right to freedom of speech. Another purpose of this thesis is to investigate freedom of speech from an EU juridical point of view. Also a discussion concerning gender issues on this subject takes place is presented in the thesis. The questions to answer the purpose of this thesis are the following: Where is the line drawn for what an employee can publish on a social media network without breaching their duty of loyalty towards their employer?, and How does an employee´s freedom of speech relate to these types of statements on a social media network? The method used for this thesis is the classical legal method.The legal inquiry shows that duty of loyalty is a hidden clause in all employment contracts, and it must be respected by the employee.

The aim of this study is to observe Swedish preschool children in their natural habitat and without any intervention. Four different observations are made and thereafter analyzed. Throughout the whole study the subject of interest is the children's communication in their play. Children can communicate with each other in various ways, for instance with speech and without speech, i.e. with their physical language, aesthetic and multi language.

The aim of this paper was to investigate how 40 typical speakerswith Finnish accent, aged 65-84 years, performed in speech assessmentthrough Dysartribedömningen, a Swedish dysarthria assessment instrument.Their results were compared with results of a matched Swedish nativespeaking reference group. Both groups were assessed in areas offunction/structure, prosody/intelligibility and through a survey oncommunication. Results indicated that the performances of the Finnishparticipant group were estimated as more deviant than the Swedish,considering all areas. The Finnish participants were deviant in articulationand they had a significantly lower speech rate in reading. They also hadsignificantly lower scores in intelligibility compared to the reference group.The results of the survey of communication showed that the Finnishparticipants estimated their levels of activity and participation to besignificantly more limited compared to the reference group.

There are several different methods of assessment of functional communication in individuals with aphasia. However, these are not very established in Sweden. A number of assessment methods are not translated and adapted to Swedish. The views about what functional communication means are scattered. The purpose of this study was to, with the help of a questionnaire survey, identify how Swedish speech and language therapists assess functional communication, to what extent and what they want that an assessment method should contain to be clinically useful.The study involved 54 clinically active speech and language therapists in the area of aphasia.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

This paper concerns the freedom of speech in our democracy and the principles underlying the restrictions. The study is aimed at using a descriptive theory to provide a useful basis for analyzing a justification of the role behind freedom of speech and its limitations. The analysis is made on the basis of the Swedish parliament debate in the form of motions and the non-governmental organization Swedish Helsinki Committee's report. The study has a focus on the law of hate speech and will be done with an idea centred analysis. On the basis of democratic theory, the central role of freedom of speech was clarified on the basis of a clear need for a reliable communication.

The main purpose with this study was to get an insight in how to best be able to help children with language difficulties, and learn to see those who are in need of extra help and attention.The study is the result of three separate interviews with a speech therapist, a preschool teacher, and a teacher for children with special needs. The other information that my study is built on comes from books.The answers that I got from the interviews questions, have I built my discussions from.Since I only have done three interviews, can´t I do any general conclusions, from my findings.The answers that I got shows that it`s not always the same answers from the speech therapist, preschool teacher and the teacher for children with special needs, are the same. But most of the answers had a similar conclusion. The most important finding in my study, which also the literature agrees with, is that. It´s always important to read out loud to the children.Keywords: language difficulties, exertion, learning to speech and communication..

The present study examines in a longitudinal perspective earlyspeech development in children with partial isolated cleft palate comparedwith children with unilateral cleft lip and palate and children with typicaldevelopment. The groups were compared regarding consonant production at18 months, 3 and 5 years. The results showed that speech development inchildren with isolated cleft palate did not differ significantly from that inchildren with typical development except for production of oral fricatives at18 months. The children with unilateral cleft lip and palate had significantlymore speech deviations at all ages. The children in both cleft palate groupshad significantly higher hearing thresholds at all ages.

In speech and language intervention, the ability to interact is seldom evaluated; rather intervention is evaluated in terms of improved testresults.  If goal-setting in intervention also is based on everyday communicative needs, the relevance of the treatment may be increased and intervention outcome may be implemented in the patient?s natural environment.The present study, as part of a research-project, is based on analyses of interaction and interviews to examine everyday conversations and speech and language intervention. The aim was to explore if there is a relation between everyday communication needs and goal-setting in speech and language intervention for people with aphasia. A further aim was to investigate if there are everyday communicative needs that may form goals for speech and language intervention.Two individuals with aphasia and one individual with both dysarhtria and aphasia participated in the study. Three speech and language pathologists and two relatives also participated in the study.

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.