The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The aim of this study is to look how the Social Service has handled custody issues. The study has a legal and social aspect with a purpose to investigate how the law affects the social administration as well as the family. During a period of one year a quantitative and qualitative study was performed within the social administration in a nearby community. The study focus is partly on the relationship between the law, family and society. The main questions have been: Which one of the parents, mother or father, did in fact get the custody and why? How has the children?s point of view been reported in the inquiry? A child needs a well organized everyday life in a preferably conflict free environment.

The main purpose of this study was to examine if, and how, persons with psychological impairments have worse living conditions than the population average. The papers intention was to investigate and describe these conditions and to analyze them based on theories of stigma, and systems theory. This paper was composed on a qualitative study in which god men have been interviewed, in addition to accomplish the purpose. This study has highlighted the four individual areas of economy, employment, housing conditions and social relations. Results have shown that people with mental disabilities tend to live in worse living conditions than the population average.

The intention of our study was to examine differences in experiences between elderly women and men from the home?help service. It?s a qualitative study based on interviews and data collection.Five categories are presented in the result of the study. The categories are based on interviews with three elderly women and three elderly men who all have home?help service.

In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.

The purpose of this thesis is to investigate the outreach services for children and youths in a specific area, in this case Västra Götalandsregionen. In particular this thesis will examine the development in the outreach services for children and youths from 1990-2010. Our thesis will also examine if the financial crises affected the outreach services for children and youths, and how control documents influence the work of the librarians. This study is based on interviews, document and literature studies. For the analyses we used Torgil Persson?s theoretical model.

Purpose: This thesis aims to study how students in upper secondary school evaluate sources in their everyday school work and how the role of the school library and librarian officiate in this context.Methodology: A web questionnaire was conducted and 155 students from different schools, with or without school library and school librarian, participated. We coded and aggregated the questionnaires according to the strategies that are used when evaluating sources, identified by Francke, Sundin and Limberg. Cognitive authority, a theory by Patrick Wilson, was also a part of our analysis. Conclusions: The study shows that students use different strategies, separately or combined, as a way to evaluate sources. The teacher is regarded as a cognitive authority and is the main influence concerning source evaluation. It also shows that the role of school libraries and school librarians, in this context, seem to be non-existent.

I dagens samhälle så används internet mer och mer för att få fram information, så är även fallet förkartor. I denna uppsats, som gjorts på uppdrag av Tieto Sweden Healthcare & Welfare för att kunnaanvändas i systemet Laps Care, kommer det tas upp lösningar för att hämta geografisk data viakarttjänster med hjälp av Web Map Service (WMS) tjänster i en .NET applikation.Detta examensarbete kommer att ta upp, på en grundläggande nivå, hur WMS-standarden kananvändas av en klient för att visa digitala kartor från en WMS-tjänst samt lite kort om andraalternativ till WMS så som Web Map Service Tile Cache (WMS-C) och Tile Map Service (TMS)tjänster. Det ges olika förslag på open source komponenter som kan användas för att hantera sådanatjänster med fokus på SharpMap som valdes att användas i prototypen som gjordes för att visa huren sådan klient kan se ut.Uppsatsen kommer också behandla kartografi där det kortfattat förklaras om vilka riktlinjer somborde tas för en karta.I andra stycket tas kortfattat upp hur webbtjänster fungerar och även vad det finns för för- ochnackdelar att använda sig av sådana tjänster.Det kommer också förklaras vad Geografiska informationssystem (GIS) är och hur det användsidag.Sammanfattningsvis så utvecklades en fungerande prototyp med hjälp av open source komponentenSharpMap som kan visa kartor från WMS, WMS-C och TMS tjänster och om en ERSI Shapefilmed vägdata finns tillgänglig så går det att söka efter gator..

Syfte: Uppsatsens syfte är att blottlägga de antaganden som ligger bakompublic service-begreppet och de konkreta villkoren för SVT. Syftet ärinte att utvärdera huruvida SVT sköter sitt public service-uppdragutan varför det överhuvudtaget finns ett public service-uppdrag ochvilka värden det grundas på.Problem: Vissa värden som finns i public service-begreppet och därmed ocksåhos SVT, som vilken roll medier ska ha i en demokrati och om de kanförmedla sanningsenlig journalistik, problematiseras som regel inte.Varför anses SVT vara en institution som är trovärdigare än andra?Går det överhuvudtaget att erbjuda en ?public service? via televisionsom regeringen menar sig kunna göra?Tillvägagångssätt: Denna uppsats tillämpar inte den traditionella uppdelningeninnehållandes teori, metod, analys och resultat utan diskussioner ochresonemang, teori och analys förenas kontinuerligt. Uppsatsen är iförsta hand teoretisk och utgår ifrån tillgänglig litteratur och SVT:sstyrdokument. Med detta som grund förs en kritisk diskussion kringpublic service-uppdraget och dess innebörd.Resultat: Public service existens eller icke-existens baseras i mångt och mycketpå vilken typ av samhälle vi vill ha.

A buyer of a new car is often offered a various selection of warranties. A warranty can e.g. exist in the form of an extended new car warranty. However, some manufacturers demand that the car has to be serviced by an authorised repairer for the validity of an extended warranty. In the thesis I analyse whether such a contractual term is incompatible with today?s legislation and I argue for when such a term is to be seen as unfair.

This Degree project is a study about the Mortgage Cap, introduced in October of 2010, and its impact on the demand for rented apartments. The mortgage cap was introduced to decrease the households? loan-to-value ratio and thereby increase their economical resistance during times of financial instability.The past ten years Swedish households have continuously increased their average loan-to-value ratio. In an attempt prevent this negative development Finansinspektionen introduced a mortgage cap stating that banks should no longer grant mortgages corresponding to more than 85 percent of the property?s market value.In order to answer the main question two methods were used both a survey and two interviews.

The overall aim of this study is to investigate how social workers who are dealing with financial assistance are experiencing discretion in their daily work. The aim of the study is also to examine how social workers who are dealing with financial assistance relates to the controlling and the supporting functions of their daily work and how this in turn affects the attitude to the client. In order to examine the aim of the study, qualitative method was used. Eight social workers have been interviewed and presented with two fictitious cases that they have been able to discuss. Theories regarding the street-level bureaucrat and its discretion have been used to interpret and understand the collected material.

This study is about female leadership. The purpose was to gain a better insight to qualities female managers in public sector assume they need to make an enjoyable leadership. We were also interested in finding out what they think is the joy and amusement in the leadership and how they consider responsibility and authority. We used a qualitative method interviewing female leaders at their work. In our analysis of the data we have looked for pattern and key words in a qualitative way.

The translation of financial records of foreign subsidiaries gives rise to currency translation adjustments that affect total group equity. If unwanted, fluctuations in translation adjustments can be avoided using net investment hedges. This study aims to find the extent of net investment hedging in Sweden today and in a short historical perspective, and find explanations to varying levels of hedging and firms' decisions to hedge. Based on annual reports, we determine Swedish firms' net investment hedging policies and their level of hedging. The 32 largest companies listed on the Stockholm stock exchange in the years 1993, 2004, 2006, and 2009 are studied.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.