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 purpose of this qualitative sociological law study is to examine the relationship between the social services and civil court to apprehend if knowledge about the child's best interest is transfered from social workers to the legal system. This have been done by investigating civil court cases concerning custody transition from biological parents to foster parents according to 6 chapter 8 paragraph in the law of parenting, built upon the legal principle of the best interests of the child. Eight cases has been examined by using a method of qualitative text analysis and categorised into five primary categories and three concepts linked to sections of the law. The material has been analysed through a sociological law perspective, social constructionist theory and attachment theory. The study shows that a variety of factors interacts when it comes to determining what?s in the best interest of the child .

Problem: How has Nordea been adapted and influenced by the change of Basel II and how have the employees reacted on the new change?Purpose: This essay has a purpose to study how Basel II has influenced the credit rating at Nordea. We also want to study how the employees have reacted to the new change.Method: To receive the information that was necessary for this study interviews were performed with the employees at Nordea. The interviews were an effective way to start a discussion and by that we received important information.Basel II is new capital cover rules that the Swedish banks have introduced. These new rules mean that it will become more important with safety when it comes to risk management and credit giving.

The thesis contains mainly personal experiences relating to classical piano improvisation, based on the CD record Härlig är jorden, Piano improvisations in Various Classical Styles. Sex classics: Mozart, Stravinsky, Bartók, Chopin, Debussy and Liszt play the main roles in that record.The idea is (apart from aiming at stimulationg the styles as faithfully as possible) to look at the various classical styles as different musical rooms created by the composers for us to enter and use. It is also a personal pedagogical goal to structure my ideas, including formulating the strongest possible requirements on the quality of my improvisations. A leading theme manifesting itself in different quises (depending on the style used) is not only a means for improving quality further. The audience has shown a great interest in this form.

The aim of this study is to establish whether there are any specific trends in master theses concerning knowledge organization. To identify the past and current trends a method of content analysis has been applied to 110 theses over a time period of ten years. The results of this study show that there is an increasing interest in subjects concerning for example the evaluation of retrieval effectiveness in search engines on the Internet. A subject which was popular in the late 1990:s was information technology and its different applications. This subject has since that time decreased in popularity.

According to tradition transcribed music is an important part of the repertoar for the classical guitar. Baroque music as well as compositions from the Spanish national romantic era are the two most important sources for transcriptions. My research is aimed at finding answers concerning the relevance of transcribing as well as playing different styles of music on the guitar. Are there any basic rules how these transcriptions should be made? I have chosen to take a closer look at the music of J S Bach as a representative of the baroque period because of the great legacy of his music being played on guitar and lute.

Not all payments that an employee receives are cash salary, but may also be salary benefits. It should not matter in which form an employee receives payment, taxation shall be equal despite the form of salary. Cash salary as well as salary in benefits are covered by a general rule in the Swedish Tax Law and shall therefore be taxed when they have a connection to the work performed. There are exemptions to the general rule as some benefits are tax free. In general, taxation shall be easy to foresee.   The legal rules that are treated in this thesis have a general meaning.

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

The purpose of this study was to explore if and how the Swedish Supreme Court are using the concept ?the child?s best interest?. This concept is used a lot in Swedish legislation, but it needs interpretation every time it´s used and is often perceived as unclear. This makes it interesting to see how this affects the individual child´s legal rights. Furthermore I want to see if the Supreme Court listen to the child´s own opinion and if not, are there any justifications to why not.

Det finns både nationella och internationella lagar och överenskommelser som ligger till grund för stridskrafters användande. Det finns också politiska styrningar från regering och riksdag om hur verksamhet ska bedrivas i form utav handlingsregler, som ligger till grund för Försvarsmaktens Rules of Engagement. Det finns alltså två dimensioner som Rules of Engagement kan reflektera: en politisk och en legal.Syftet med detta arbete är att synliggöra vilka begränsningar och möjligheter sampelet mellan politiska intressen och rättsliga grunder sätter på den taktiska handlingsfriheten. Frågeställningarna har besvarats utifrån en fallstudie på ubåt 137 grundstöttning utanför Karlskrona. Som teoretiskt verktyg för att möjliggöra analys har begreppet taktisk handlingsfrihet använts.Resultatet av denna uppsats är att den legala dimensionen är från början redan given, förankrade i sedvänja, traktat och internationella överenskommelser.

The authors of this thesis have studied the handling of personal information in various kinds of organizations, because the perception is that the knowledge in this area is weak relative to the weight of the subject.The purpose of this paper has been partly to shed light on how knowledge of this area in the organizations that we have visited during the study but also to answer questions about handling, knowledge and security, and identification of individuals in different systems. What kind of problems the processing of these data creates and why these problems occur.In the beginning of our study we understood the importance of using the correct identifier and therefore chose also to examine what the various identifiers used by the organizations and why they chose these particular identifiers.In the qualitative analysis, Datainspektionen´s general rules and advice has been used as a basis together with the laws applicable to the organizations to get a good picture of how management of personal information is in these organizations.What we have found in this paper is that knowledge about how personal data is handled and what laws and rules are saying is very much dependent on how central the information is to these organization's activities. The police use so many different types of records for their organization to function well and they have very good knowledge of laws and regulations. In contrast, schools that do not handle as much of personal data themselves nor have the same knowledge among staff and do not have enough resources to cope with keeping the same knowledge base as the police. This is something that applies to all types of handling, depending on how important the information is for the organization, the better the security and knowledge in handling the data is..

Libraries all over the world struggle against the threat of decreased funding and a lack of governmental interest. In countries with an under-developed library sector the interest from the government is often minimal or non-existent. Since the 80´s Sida, the Swedish International Development Cooperation Agency has contributed to the library development in Central America through the Royal Library of Sweden. Nicaragua was the first country to be counterpart in the project. For a period of eight weeks I have completed a field study in Nicaragua and visited the National Library Rubén Darío and public libraries in the country.

The aim of this study is to examine the understanding, preschool teachers, have about their work related to energy conversion in the human body. Through individual interviews, answers have been sought to the following questions: What do the preschool teachers believe they need to know about the link between food and energy? What are the different methods preschool teachers use to workwith the area of energy conversion in the human body?The results show that preschool teachers have knowledge in terms of food and its nutrients as an energy source for the body to cope with. However the more thorough and detailed questions become all the more uncertainty there is about the topic. Preschool teachers on their own initiative do bring up the topic with the children and begin conversations as well as ask questions, perform experiments and demonstrations.

Partner in a close company is taxed under special rules for private companies. This is to avoid a fiscal revenue conversion. Partner as having a major influence in the company and take out what is really earned income as dividends and thus be taxed at a significantly lower rate. The purpose of the close company rules is that a partner in labor income is taxed in the same way that an employee?s income.The problem that arises when one partner in a closely held company leave a shareholders contribution to the company which aims to raise the threshold for the shares discussed in this paper.

Aim: The aim of the study was to investigate attitude and practice to prescribe physical activity accordingly FaR® rules among personal at the specialized department of the University Hospital. Methods: A quantitative cross-sectional study was used to answer the purpose. The data were collected using specially designed questionnaire. That contained 11 questions related to interest and complications to use FaR® as a treatment method. A total of 38 individuals participated in the study.