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.

Tekniken kring mobiltelefoni är under ständig utveckling och mobiltelefonen har idag fått nya funktioner utöver dess grundfunktion röstsamtal. Efterfrågan efter nya mobila tjänster drivs hela tiden framåt då mobilen får allt större kapacitet och prestanda. Bland de tjänster som växts fram märks möjligheten att utföra monetära transaktioner. Detta innebär helt enkelt att använda sin mobiltelefon för att betala och utföra allehanda tjänster kopplade till användarens monetära tillgångar. Överföringen av pengar kräver dock hög säkerhet.

This report describes the planning and the accomplishment of the final diploma workat the study program Mechanical Engineering, Department of Engineering Sciences, Uppsala University. Two students carried out the diploma work at GE HealthcareHusbyborg in Uppsala.The aim of the diploma work was to develop and improve existing processequipment for 11C-radiochemistry in PET. The process equipment was to be dividedinto smaller independent modules to make it more flexible. Part of the existingprocess equipment is an oven that is supposed to perform a specific chemicalreaction. One of the main goals was to study and improve this oven.The work could be divided into three main phases: 1.Present concepts for one module, and interface between different modules.

The aim with this thesis was to study how primary school teachers perceive their mission in working with inclusive education. The aim was also to study their thoughts and experience of the Special education support. To conduct the inquiry twelve primary school teachers from two different communities in Sweden were asked to give their views of inclusive education. The central issues was how the primary school teachers interprets the concept of inclusion, the opportunities and obstacles they perceived and how the Special education support was formed in the work with inclusion in their schools. The result shows that the majority part of the primary teachers interprets the concept as a spatial or social inclusion.

This report describes the development and implementation of a system for transmitting digital information at high speeds from a miniaturized submersible developed by the Ångström Space Technology Centre at Uppsala University. For instance, the vehicle shall transmit image data ? even stream live video - through an optical fibre to a monitor in a ground station. Hence, the system shall be used both to convert the image data to make it transmittable, and to recreate it at the receiver.The work includes a pre-study of the programming language and the technology used. A concept for the solution is presented together with main components later broken down into internal functions.

Following essay discusses the possibilities of using a gender perspective when studying local governance within a Swedish context. Governance is an international concept used to describe a more lose, informal and network based way of doing politics The main purpose for conducting this essay is that traditional theoretical frameworks used in the study of local politics are not enough to fully conceptualize the complexity of our changing political environment.After a broad summing up of what had been done in the recent decades within Swedish political science on the topic of local politics and gender I came to the conclusion that so far nothing had been written on governance. The next step was therefore to conduct a pilot study to cover the subject matter of governance and gender. The study was based upon interviews with five female politicians in Malmoe city.Results showed that governance, in terms of informal networks did exist, and had influence over the local politics. Some of the networks were male dominated.

Detta är rapporten för hur IF Trions hemsida kom till och utvecklades. Från det att iden kläcktes tills det att hemsidan var helt färdigställd. Arbetet bygger mycket på de olika säkerhetsbrister som en hemsida kan ha, till exempel hur lösenord ska hanteras. Med avseende på detta så ingår ett avsnitt i rapporten om de vanligaste säkerhetsproblem som man kan tänkas stöta på under uppbyggnadsfasen och exempel på hur man kan lösa dem. PHP är det programmeringsspråk som IF Trions hemsida är kodat med.

School and education are topics that are frequent in Swedish media. The intention of this essay has therefore been to investigate the image of teachers and their profession in Swedish daily press. The overall aim has been to analyze how teachers are portrayed in the debate that followed the TV-show Klass 9A, and by that find how the debate defines the concept of a good teacher. The representation that was found was then compared to earlier studies. The series was shown on Swedish television between January and March 2011.26 articles were chosen and the ambition was to have various perspectives represented, such as different voices and also papers from different areas of the country.

Studien söker svar kring hur undervisning i kampsport upplevs av vuxna kvinnor och om kampsportsträning kan ha en relevans för socialt arbete för kvinnor som målgrupp. Studien undersöker vilka val som gjorts av kvinnorna i samband med att de valde att börja träna kampsport och vilka upplevda effekter de har lagt märke att träningen leder till för deras egen del. Slutligen diskuteras vilka sociala verksamheter som kan tänkas ha nytta av kampsportsträning i sin verksamhet och vilka överväganden som då bör beaktas..

In recent years it has become way more important for organizations to use their brand to market themselves as an employer. In a market where organizations are competing for labor it has been known that the brand can make it possible for organizations to differentiate themselves as unique and attractive place of work. The concept is called Employer Branding and if an organization wants to suceed they have to have a clear and defined structure. The concept is well known among private organizations and not as common with the public sector. The purpose of this study was to examine how a small municipality in northern Sweden is working to be an attractive employer.

This report describes the planning and the accomplishment of the final diploma workat the study program Mechanical Engineering, Department of Engineering Sciences, Uppsala University. Two students carried out the diploma work at GE HealthcareHusbyborg in Uppsala.The aim of the diploma work was to develop and improve existing processequipment for 11C-radiochemistry in PET. The process equipment was to be dividedinto smaller independent modules to make it more flexible. Part of the existingprocess equipment is an oven that is supposed to perform a specific chemicalreaction. One of the main goals was to study and improve this oven.The work could be divided into three main phases: 1.Present concepts for one module, and interface between different modules.

Detta arbetes syfte har varit att undersöka ifall det går att visuellt förmedla digitala samlarkortspels karaktärers personlighet och egenskaper, samt vilken miljö de vistas i, väl på en mobiltelefon trots dess begränsade skärmyta..

In todays society the demand on companies to deliver better project management is crucial for them to survive. The higher demands from clients make older project management weak and unreliable. In the constructions sector more and more companies are created and the competition is higher than ever. The clients are aware of the higher competition in the construction sector. This has resulted that construction companies must now make their project management more efficient to create better projects and better relationship with clients. The purpose of this thesis arose from this problem in the construction sector.

In order to accomplish that a construction is correctly built, it is critical to obtain a well functioning control mechanism throughout the project. The way to enable this is not by having an independent inspector constantly at your side. Today it is praxis to use check lists and have people responsible of quality to make sure that these are followed. This is where discretionary inspections play their part. These among others are documents needed to com-plete the check list.

This study is based on a case study of Pilotprojekt Drevfjällen, a project whose ambition is tofind ways to secure nature conservation in a local context. This is promoted at governmentlevel, which says that a local connection is needed to achieve sustainable regionaldevelopment. The study, based on a theoretical background of the concept of governance,intends to evaluate whether Pilotprojekt Drevfjällen can contribute to a sustainable regionaldevelopment.This study is based on meeting documentations, semi-structured interviews with variousstakeholders in the project, field studies and participant observation at an informativemeeting. The region of interest, north Dalarna, was visited twice to obtain the specificconditions that Pilotprojekt Drevfjällen have. The interviews revealed positive attitude to theincreased dialogue and cooperation that Pilotprojekt Drevfjällen has meant for theparticipants.