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.

This thesis has treated a three-axis robot which task is to serve a larger test machine tomove the modules to be tested, from the storage to the test site. The robot is composed ofthree linear actuators; two standard components of ball screw type and a custom-builtactuator of trapezoidal type. The work has mainly focused on the custom-built device to seeif it could be replaced with a standard component. Part of the work has been to look into thepicking tool and to see if there are any possibilities to improve its function.The report presents two different proposals which I decided to call Robot 1 and Robot 2 andthey aim to address the problems arising in the purpose-built linear unit and the X-axislinearity problems. Robot 1 focuses on eliminating the problems that arise around therobot's X-axis, with such simple means as possible and without making excessive materialchanges.

With an increased empowerment of the users, and a dependence on outside critics, one wonders what kind of role the librarians have in a context where qualitative literature is discussed. The aim of this study is to examine the relationship between librarians private and professional views on qualitative fiction, in order to be able to discuss their role as quality intermediaries in a user oriented context.The method used, is the qualitative, semistructured interview. This author interviewed seven librarians from three different libraries in Sweden. The theoretical emphasis partly relies on the ten words of qualitative value that Inger Elam and Bengt Brülde discusses in their respective texts, partly on David Garvins quality assessment theory, which defines several quality categories divided between an absolute and a relative quality view.Through the comparison between the private and the professional quality view, examined with the two theoretical approaches, the analysis of the interview material shows that there lies a complexity in the librarians professional role. On the one hand, they are dependent of both the users and the critics judgements about the qualitative aspect in the work with purchasing new literature to the library.

The purpose of this master?s thesis is to see why there seem to be little interest in the management position at the public libraries. Since librarianship is a field that are proportionally dominated by women we chose to approach the study with a gender perspective. This study has excluded men and our main interest is the women?s point of view.

According to science internal communication is a complicated, yet very important, issue of organizations today. An organization with a successful internal communication shows better results both economically and in terms of coworker satisfaction. The two main theories on communication are sensemaking and transmission. After a century with a transmissionary point of view, researchers stress the importance of sensemaking internal communication.Main question of this thesis is ?Which of the two main theories is the most useful when anchoring important messages in large organizations??According to the results of this study, conducted by interviews, neither one is more useful than the other.

The purpose of this master?s thesis is to find out in which ways a group of first generation immigrants use Swedish papers and magazines in a public library and which information needs this group has about Swedish society. One important aspect in this essay is integration of immigrants in the Swedish society as a possible effect of newspaper reading. The method used in this study is qualitative. Data is generated through semi-structured interviews.

The main focal point of this study is about public libraries and its possible roles in today's society. Going from having had a clear educational orientation, public libraries has with time amassed several other roles, which all need to relate to the swedish law regarding libraries and other governing documents, as well as business plans. This thesis focus on a qualitative investigation, which was conducted through in-depth interviews with librarians and other staff at a public library in Stockholm, named bibliotek Plattan, to ascertain the prevailing opinions within this facility about the role of libraries and librarians. The choice of examine this particular library was based on the fact that bibliotek Plattan differs from the public library in general and only offers material for adults. Their collection of litterature is primarily based on fiction novels.

In today?s modern society with high-speed connections covering the globe people are more than ever finding themselves gazing into the cold lights of the computer screen. On the other side a strange and exciting world yet to be explored awaits. Many are those who spend hour after hour running over green hills swimming in vast blue oceans in the lands of Azeroth, the playfield in the MMORPG game World of Warcraft. In media we often read and hear alarming reports on players stuck in this virtual world, ceasing to play a part in the real world.

Inom disciplinen kognitiv ho?rselvetenskap tilla?mpas en integrerad ansats da?r taluppfattning beskrivs ur ba?de ett auditivt bottom-up-perspektiv och ett kognitivt top-down-perspektiv. Studien underso?kte hur taluppfattning varierar med, respektive utan top-down-sto?d och vad de kognitiva fo?rma?gorna uppma?rksamhet, minne och inhiberingsfo?rma?ga hade fo?r inverkan. Taluppfattningsfo?rma?ga utva?rderades med hja?lp av ett Speech-In-Noise-test (SIN-test) som bestod av tre deltest da?r enstaviga ord presenterades i en ofo?rdelaktig miljo? besta?ende av ro?ster som talande i mun pa? varandra.

The aim of the thesis is to analyze the role of regional development planning concerning a regional perspective of green structure and to reflect on its future role. The target group of the study is foremost practitioners but also students of regional planning and development. Three questions are examined. 1) What view concerning green structure has the regional planning body of Stockholm County Council (RTK) communicated through the years? 2) Has this view contributed to generating a common understanding concerning green structure among the actors in the county? 3) Has this common understanding been referred to by actors in discussions concerning how this green structure should develop? The empirical material consists of documents from rtk, the County Administrative Board, the municipalities of the county, a network of ngo:s, as well as interviews with representatives from the above mentioned organizations.

The aim of this essay was to acquire an enhanced knowledge about young immigrants? point of view of integration. During a former practical training semester I became interested in what the young immigrants thought about their own integration, what their conception was about this issue. I found that it had different meaning to different persons, to some it meant assimilation, to others it meant being able to interact with the opposite gender. To examine this I used interviews and interviewed an amount of young immigrants in different stages of their studies in Swedish.

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.

The title of this study is: The Swedish assimilation of Scania during the period 1658-1720 - In descriptions of Danish and Swedish popular historians` during 20th century to current view. View of history, nationalism and science .                                                                                                          The study concerns the Swedish, after the conquest of Scania 1658, attempts to induce feelings of Swedish nationality to the people in former Danish province of Scania 1658-1720. The goal of this study was to analyze 20th century and present Swedish and Danish historians? descriptions of the Swedish and Danish treatment of the native Scania population. The aim was further to describe this historians` view of native rebellious group called ?snapphanar? and which measures were taken to assimilate the Scanian population to Swedish realm.

The purpose of this essay is to examine at how to portray characters in the stories and narratives which depicts one of these children's books and if they really have something to ethnicity and its identification to be done.The Research questions is: What are the different identification markers given, to the reading child in the books, which might indicate that the story depicts people of different ethnicities? How are the characters portrayed in the story and which role is assigned to the main character? What story is portrayed and is it relevant to an identifier can occur?The conclusions of the five children's books shows that it is important with identifications markers, to show that there are different ethnicities. For example the analysis revealed the specific features of the illustrations and how the books portrayes someone with a different ethnicity and cultural background as something exotic.In the texts, the analysis showed how it occurred ethnic differences, by explicitly demonstrating differences between the characters. It was found that the characters were produced mostly as good, happy, curious, suspicious and unsympathetic. Common to all the main characters was that they had been placed, in one for them unusual context and that they were trying to assimilate to the new situations.Depictions consisted of realism and fiction.

The purpose of this study was to illuminate dentists? work with guarantees. A case study was performed by personal interviews with dentists from both private and public sector. The result showed how dentists work with guarantees and how they motivate their guarantee obligations. We found that service guarantees? shaping and application should be simple and obvious.