Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

The aim of this empirical study was to investigate how nurses on a ward within the emergency clinic deal with analgesia prescriptions and the pain management documentation. The used method was divided into chart reviews and qualitative interviews with nurses in clinical practice at the ward. This means that both a qualitative and quantitative approach was desired. The results incline that nurses generally apply to the laws and restrictions surrounding the nursing discipline, as used in pain treatment. Thus they generally fulfill the obligations accounting to documentation.

This thesis reports on a case study of two different organisational forms in the Swedish forest industry; the geographic and the functional organisation. The work in the geographic organisation is carried out within districts under the supervision of an overall responible district manager, where as in the functional organisation the work has been divided into functions headed by function managers. Forest magement, logging and wood purchases are examples of such functions. The general idea of the functional organisation is having the functions working over a larger geographic unit, without subdividing district boundaries of the region. Also a third organisational form of current interest for the forest industry; the process orientated organisation, is analyzed in the case study. Here, a company outside the forest industry has been analyzed, since no forest company was considered to have made as much progress of changing organisation to process orientation. In the report I present the results from qualitative interviews, where I give the reader a picture of the motives behind each organisational form, what the form implies for some of the company?s interested parties and the organisations? views on future organisational development.

The following study pertains to investigate the Christian belief in the resurrection of Jesus as it is portrayal in text books aimed at the course Religion 1 for Swedish upper secondary school. The study was carried out by looking at 12 selected books meant to function as teaching aids suitable for the course. The methodology covers both qualitative and quantitative aspects. The study shows that the topic of the resurrection is dealt with in a ratherneutral fashion. A survey of the evidence does not give credence to the notion that the textlength assigned to the resurrection, in any way gives greater importance to the resurrectionbeing of superior value as an Christian article of faith.The results are further discussed, and suggestions are given for how theresurrection of Jesus can function as a didactic tool for the purpose of teaching Christianityfor Swedish speaking upper secondary school pupils, in agreement and harmony with theSwedish syllabus.

The population over 65 years of age is increasing and health in elderly has been a subject of research for decades but voice function and vocal health has not been prioritized. The purpose of this study is to obtain reference value for the Swedish version of Voice Handicap Index (RHI) and the Throat Scale among people over 65 years of age and assess voice function and vocal health for this age group. The questions were as followed:1) What is the reference value of RHI for people over 65 years of age? 2) What is the reference value of the Throat Scale for people over 65 years of age? 3) Is there a correlation between a self-rated VA-scale on the perceived degree of voice problems, and the self-rated RHI-/Throat Scale result? 4) Does age, gender or previous profession matter for the self-perceived voice?In total 100 individuals participated in the study, 50 women and 50 men, between 65 and 92 years old. The reference value of RHI for people over 65 years of age was 13,4 points and the reference value for the Throat Scale was 7,7 points.

Den här uppsatsen behandlar ett problem som identifierats bland små till medelstora svenska modeföretag: det stora beroendet av outsourcade produktionsagenter och fullprisproducenter. Syftet med uppsatsen är att identifiera de förutsättningar och hinder dessa modeföretag kan stöta på när de försöker integrera dessa utlagda kompetenser till en intern lösning. Genom detta hoppas författarna kunna tillföra nya perspektiv för befattningshavare som är intresserade av att omstrukturera sin nuvarande inköpsmodell.De metoder som använts för att samla in det teoretiska och empiriska underlaget var skrivbordsstudier, såväl som strukturerade och ostrukturerade djupintervjuer med grundaren av ett svenskt jeansföretag, samt en anställd på en stor svensk modekedjas inköpsavdelning.Resultaten understryker den strategiska betydelsen för växande modeföretag att äga sin inköpsfunktion. Genom att äga kompetenserna för mönsterkonstruktion och inköp kan företag minska sitt beroende av externa organisationer och öka flexibiliteten i sin produktutvecklingsprocess. De hinder som identifierats utgörs bland annat av en ökad affärsrisk under övergången till en intern inköpsavdelning till följd av avsiktliga störningar i värdekedjan av producenterna, samt de extra kostnaderna för det ökade administrativa arbetet.This essay focuses on a problem identified among small to mid sized Swedish fashion companies: the large dependence on out sourced production agencies and full price producers.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

I och med info?randet av International Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), fo?r att fra?mja fo?r en harmonisering av redovisningen har medlemsstaterna i Europa bo?rjat na?rma sig en alltmer likriktad redovisning. I arbetet mot en mer global och ja?mfo?rande marknad har de olika medlemsstaterna tvingats a?ndra pa? kulturellt trygga och betingade ramverk. I det fo?ra?ndringsarbete som sker har det blivit no?dva?ndigt med laga?ndringar fo?r att se till att en snabb samt regelra?tt redovisning sker.

Background: With increasing age follows higher risks of conditions and illnesses which can cause a decrease in health and wellbeing. A meaningful social environment can positively impact the physical health of older people. Dogs are increasingly being used for different purposes within health care and animal assisted therapy aims to improve people?s physical, social, emotional and cognitive function.Aim: The purpose of this study was to determine the effects of animal assisted therapy on older people?s health and wellbeing.Methods: A literature review where searches for academic articles in databases PubMed, Cinahl and PsychInfo were performed. The searches resulted in 14 articles which were selected for further review.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

Injuries caused by accidents are one of the major health problems in Sweden. Risklinjen is a model to increase people?s awareness and possibilities to report risk for injuries. In spite of this several municipalities choose to leave Risklinjen. This thesis tries to find out how municipalities argue about Risklinjen and membership in this function..

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

The purpose of this essay is to illustrate the importance of the school library in a selected junior high school. My investigation is based on both theoretical and empirical studies. The aim of the theoretical part is to create a platform and refer to thoughts, roles and laws concerning the activity of the school library. The empirical investigation consists of two parts: questionnaires among students and teachers, plus interviews with students, teachers, headmaster, school librarian and the management of education. Everybody shows a positive attitude towards the school library and considers it important for the students exams.

 My field is Korpus and in this project I am investigating what role that plays for me as an artist connected to craft. To really get close to, and understand Korpus I have deconstructed it to find clues to why the silversmithing field looks like it does and how we got here. I believe Korpus has not yet come out of the closet for what it really can be. That it carries a great heritage of traditions and preconceptions that it would do well to shake off a little bit of. Can Korpus as an art field really survive in Sweden, where the Church has no power and silverware is no longer a need to demonstrate ones economic prosperity at an important dinner party? To help myself get closer to these objects I have given my own definition of Korpus.