Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

One of Sweden?s sixteen national environmental objectives strives to decrease the impact on the climate. By 2020, green house gas emissions should be 40 % less compared to the levels of 1990 and a minimum of 50 % of the energy consumption should come from renewable energy sources. Because of this there is a great need of increasing the production of renewable energy. This is where biogas comes in as a competitive alternative.

In this essay I analyze the performative aspects relating to Marina Abramovi?'s The Artist Is Present, which took place in spring 2010 at MoMA in New York, from the context of the artist and work, institution and documentation. In this performance work, for the duration of the exhibition, Abramovi? sits completely still opposite another chair where anyone from the audience may sit. The art arises through this participation.

We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.

The idea to this bachelor thesis was born after carefully following the coverage of Johan Persson and Martin Schibbye in Swedish media during their imprisonment in Ethiopia from June 2011 to September 2012. Based on our interest we designed two questions to answer throughout the thesis. These are:(1) How are Johan Persson and Martin Schibbye portrayed as journalists in the discussion about them that has taken place in Swedish media?(2) How is the journalistic profession described in the discussion about Johan Persson and Martin Schibbye in Swedish media? To answer these questions we decided to analyse texts that can be defined as the genre of opinion journalism, which all came from Swedish printed media. We have chosen 16 texts to analyse which show the variety of ways to write about Persson and Schibbye in the chosen genre during the chosen period of time. Opinion journalism is what newspapers use to attract readers, as they want to supplement the news coverage with comments and analysis from ?experts?. Persson and Schibbye were imprisoned in Ethiopia in June of 2011, and weren?t released until 15 months later, in September of 2012. To analyse our material we have amongst others used theories regarding social constructionism, representation, discourse, the journalistic identity and the journalistic ideals that exist in Swedish society.

In recent times statistical findings suggesting a deteriorating mental health among teenagers, have been published. Not only did I find the lack of an all-inclusive analysis problematic, but also the fact that the studies themselves where often insufficient. Thus my purpose has been to chart these statistical studies, and then scrutinize the results.My method has been inspired by critical theory, where an interpretive starting point, self-reflection, and the idea that man and society interacts as a whole, is of great importance. Aside from the above mentioned studies, I have also employed secondary empirical data from TV, newspapers and the Internet. My own experience as a social worker has also been an important resource for this paper.

This study presents a survey of the seroprevalence of Toxoplasma gondii and Neospora spp. in equids in three municipalities in Pará, a Brazilian state with the Amazonian rainforest and the Amazon River as dominating features. Toxoplasma gondii and Neospora spp. are two closely related parasitic protozoans not separated as different genera until 1988. Neospora spp.

AbstractThe project "Sound and Play" have been implemented in collaboration with the toy company BRIO in Malmo. The purpose of the project was to examine whether and how BRIO in the future could develop toys around sound for Toddlers.The problem formulations that would be answered after completion of the project was "How could BRIO broaden its product range with the help of audio toys?", "How can you combine toys and sounds in an interesting way for children?", "How do you create a toy with sound that is fun for the child, but not annoying for parents?". Currently BRIO only has two toys with sound in this age group.The expression of the toy was going to be a mix of classic and cool and the overall feeling of the toy was going to be explorative and arouse curiosity in the child. This feeling would be communicated through simplicity and joy.

This essay is a comparative empirical study of ethnic integration mainly of the Russian-speaking minorities in the three Baltic states (Estonia, Latvia and Lithuania) in a post-communism setting. As Lithuania has a Polish minority that is as large as the Russian-speaking, they too shall be included in the study but not as thoroughly as the Russian-speaking minority. Thus the problem is: to what degree are the ethnic minorities integrated with the titular nations in Estonia, Latvia and Lithuania? In order to study ethnic integration I have set up a theoretical framework largely based on Weiner?s theory of integration. The theoretical framework focuses on three dimensions: Citizenship, Identity and Segregation.

Bakgrund: IFRS 13 behandlar värdering och upplysningskrav för värdering till verkligt värde som är en marknadsbaserad värdering. Banksektorn är en verksamhet som får tydliga konsekvenser med svårigheterna att värdera sina finansiella tillgångar till verkligt värde. En finansiell tillgång som bankerna har är utlåning till allmänheten. Mindre banker får fler förfrågningar om lån med hög risk och för att undvika en felbedömning av utlåningen bör en riskbedömning göras. Om en bank gör denna riskbedömning felaktigt kan bankerna få en förlust och förlora eget kapital.Syfte: Syftet med arbetet är att granska skillnaderna mellan några mindre bankers värdering till verkligt värde av posten utlåning till allmänheten.

Animal welfare in Sweden has gone through major changes during the later years. In 2004, Swedish Animal Welfare Agency took over the central responsibility for the animal welfare from the Swedish Board of Agriculture, and in 2007 the board again became the central authority for animal welfare in Sweden.Even the practical supervision has changed, from the 1 of January 2009 the supervision is to be performed by the county administrative boards, instead of by the individual municipalities. Since 2006 every horse in the European Union has to have an identification card, in Sweden called a ?horse passport? which describes the color and markings of the horse as well as any veterinary treatments.The ELOF-project, a collaborative project between the Swedish Board of Agriculture and the county administrative boards, intends to make the animal welfare supervision effective, standardised, fair and risk-based. Because of the takeover of the supervision and of the ELOF-project the Örebro County Administrative Board has began to make an inventory of the number of horses and horsefarms in the county. Another Ethology and Animal Welfare-student and I did, in collaboration with the county administrative board created a checklist that in connection with the inventory will lead to a risk-based animal welfare supervision.

SyfteI min studie har jag genom textanalys valt att undersöka och jämföra eventuella skillnader i hur media beskriver Liselott Neumanns och Anna Nordqvists genombrott, 1988 respektive 2009. Detta för att se om och eventuellt hur det dominerande sättet att tala om kvinnliga elitidrottare, damgolfare samt damgolf utmanas och/eller förstärks.MetodDiskursanalys av två lokala dagstidningar, en nationell dagstidning och en facktidning inom perioden en månad innan och två månader efter spelarnas genombrott.ResultatDet har mellan de två undersökningsperioderna 1988 och 2009 skett en tydlig förändring i gestaltandet av de kvinnliga golfarna i de valda publikationerna. Skillnaderna framträder då det kommer till beskrivningen såväl av idrottarens prestation som av hennes person.Beskrivningarna av Neumann och Nordqvist har mycket gemensamt men de porträtteras också olika på ett avgörande sätt. Likheterna finns bland annat i att privatlivet inte har någon plats i medias bevakning och att deras bakgrund inte alls beskrivs. Barndom, skoltid och ungdomsår lyser alla med sin frånvaro.

Event marketing's ability to create strong communication effects is a well-known fact and a contributing factor to its popularity in the world of marketing today. But while we know that it is the interaction between consumers and the brand within the scope of live marketing that gives rise to loyalty and purchase intention, we have no knowledge in how the company's efforts affect the outcome. As the investments in event marketing are growing at a comparatively high pace, it is urgent to obtain a deeper understanding and a sense of direction of the elements infuencing its success.In this study we investigate in what way and to what extent the amount of effort that a company puts into the making of an event is used as a signal of manufactor credibility, ability (i.e., expertise) and consumer care. And in what way and to what extent the perceived effort influence purchase intent, attitude and word-of-mouth. We also analyze marketing events in terms of the theory of equitable exchange and "desperation", a subject matter thus far only touched upon.As we identify two different types of events on the market today, we include both in our study: the in-store promotion related event and the party event, which is held in an external venue.

I kursplanen för Svenska B står att läsa att eleven ska ?ha tillägnat sig och ha kunskap om centrala svenska, nordiska och internationella verk och ha stiftat bekantskap med författarskap från olika tider och epoker? (Skolverket.se). Harold Bloom, författaren till Den västerländska kanon beskrev 1994 sin oro över vårt litterära förfall med orden ?Skuggorna blir allt längre i vårt aftonland och vi närmar oss det tredje årtusendet beredda på ytterligare mörker? (1994:28)Det finns med andra ord idag en motsättning mellan vad man som elev bör läsa och vad man som elev kanske vill läsa. Dilemmat tycks vara att många elevers uppfattning om en klassiker idag är ?tråkiga, svårlästa och föga inspirerande? (Bäcklund & Eriksson 2008:4).  I och med det senaste decenniets vampyrvåg har dock serier som Twilight och True Blood brutit ny mark hos ungdomar som tidigare inte hyst läsintresse.

We have the tradition in Sweden to build villas and houses with a wooden framework. It has become natural for us because we have so much forest in our country. Building with wood has advantages, it is easy to process, but also disadvantages, as it is sensitive to moisture.Finland has long made use of the thermal blocks to build villas. It is a type of bricks that are a bit like a sandwich element, with a core of EPS and concrete on both sides of the core material. The concrete is hollow, so that after the walls has been bricked up you pour concrete into the hollow bricks.The issue of this report is to find out if concrete can be an alternative to wood as framework material in villas.