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.

Syftet med den här uppsatsen var att genom en litteraturstudie undersöka vilka huvudsakliga förklaringar som fanns till unga vuxnas psykiska ohälsa. Det var också av intresse att få se om det fanns någon skillnad i sättet att förklara orsakerna till psykisk ohälsa hos män respektive kvinnor. Studien innehöll artiklar ur Läkartidningen, Psykologtidningen, Transmittorn samt en rapport från SOU. Resultatet visade att unga vuxnas psykiska ohälsa bottnade till stor del i ett allt mer individualiserat samhälle. Det hade lett till att ett stort ansvar, många gånger högt över vad individen mäktade med, hade lagts ned på individnivå.

Background: The Swedish fashion industry grows steadily, today it?s populated by many small and medium sized companies. Due to the big clothing chains dominant position small businesses risks to be ousted out of the fashion industry.Smaller companies may find it difficult to reach out to the customer by traditional advertising because their budgets are often smaller. It is therefore important for smaller companies to create loyal customers. If the smaller sized businesses in the fashion industry do not follow the rapid developments in society and focus on building strong brands and relationships, they will have problems with surviving in the long run.Problem definition: Which communicative factors are important in the choice of brand strategy to create a long-term survival for small and medium-sized companies in the fashion industry?Purpose: The purpose of the essay is to analyse and evaluate the brand as a communications tool for building a brand image.Method: The data which is being used in the essay is collected from interviews with companies and survey of each company's existing and potential customers.Theoretical perspective: Relationship Marketing Perspective and Transaction Marketing PerspectiveTheories: Brand Strategies, Total Communication, Brand Equity, Involvement Theory, Service Value Profit Chain.Empiric: The empirical data is primary data gathered from interviews with a representative for each company and from the questionnaires distributed to the customers of each company.Analysis: The analysis is an interpretation of the empirical material collected from interviews with each company and customers survey.

English title: Julia and the elite. A study of how the Internet hatred developed into a media avalanche.Introduction: During February 2013 Swedish media flooded with news of online hate directed towards women after an episode of Uppdrag Granskning on SVT (2013). Female media profiles were given the opportunity to tell the entire Swedish population about the hate and threats they had been exposed to online. In this thesis we want to investigate what topics end up on the media´s agenda, how a piece of news is developed and framed.Questions: How does a piece of news considered highly newsworthy develop from when it first appears in the media until it gradually disappears? How and why did Internet hatred end up on the media´s agenda? How does the media framed the Internet hatred?Theory: To be able to answer the questions formulated in this thesis, the following theories have been used: Agenda-Setting theory, framing theory, news valuation and media logic. Method: Quantitative content analysis of news broadcasts and debate shows from TV, radio and newspapers.

Trade was assigned as a Community responsibility at the founding of the European Community in 1957. It was then recognized that Europe would achieve a greater international influence if it were to negotiate trade deals with one voice. Since then, the basic rule has been that the European Commission negotiates agreements on behalf of the EC, and presents the agreements negotiated for approval in the European Council. Today, the 25-member European Union is the largest trading power in the world, and most member states have decades of experience of coordinating their national trade interests into a common position. However, partly as a result of the complex nature of the trade decision-making processes it is sometimes problematic to identify who or what really influences EU trade policy.

Abstract Author: Kristin NäsTitle: The technology society?s love letters ? a qualitative analysis of communication through internet dating.Level: BA Thesis in CommunicationLocation: University of KalmarLanguage: SwedishNumber of pages: 53 Keywords: communication, dating, web dating, gendering talk, interaction, flirting, the internet, contact, communities.Summary: A qualitative study on the subject of internet dating and how people using internet dating chooses to present them self and how they choose to communicate with others to create contact. Internet dating is a phenomenon that is continually growing. 2 million people in Sweden are singles today and more than half of them have tried internet dating at least once. The purpose of this study was to research the way people choose to present them self and how the communication on an internet dating site is used.

Are different ways of life possible in a world that increasingly becomes "Westernized" or globalized? This study examines and analyzes the diverse and complex way of life that includes socioeconomical nomadism as the Irish Traveller community are availing themselves of on the island of Ireland. In a broader perspective the study of the Travellers is put in context to how modern society emerged, and what characterizes the contemporary western societies. This is to understand the way Travellers nomadic lifestyle has been constrained and how the interrelationship between the dominant society and the extended family group constituting Travellers social composition has affected their livelihoods. Their social role is considered from two identification points ? home and work.Nomadism as a phenomenon, its history, expression and possible motives are being described in this work.

This thesis is a study of spatial practice and literary depictions of homes in novels by Elsie Johansson, Kerstin Thorvall and Kristina Sandberg. The theoretical perspective is based on Henri Lefebvre´s view on social space, and on the concept of spatial practice. Research questions are: What homes are depicted? How does spatial practice function in the texts? How does the depictedspatial practice relate to norms and ideals?The novels, published 1993-2014, depict an interesting period in Swedish history (cirka 1920-1970) when politics and society at large was deeply involved in reshaping the homes and lives of Swedish citizens. The aim was to turn the citizens into new, healthy and rational parts of the new and rational society.

 My goal with this essay was to find out what makes certain teachers more successful than others to hold good and well functioning classes. This is important because this in turn affects the learning of the students. I wanted to find out what factors people within the world of research have pointed out as important aspects when creating a good teaching situation, with focus laying on the teacher?s behaviour in the classroom. In my investigation I have used qualitative research, observing two upper secondary school classes, for a total of nine lessons during a two-week period. In my observations I wanted to see if the class as a whole was behaving differently when interacting with different teachers.

Judged by appearance. This is the conclusion of research made on shopper behavior that revealed that consumers tend to go by their instinct when evaluating vacuum cleaners in a purchasing situation. Many buy the first vacuum cleaner they interact with and few buy pre-planned brands. Almost none even turn the machine on before taking a purchase decision.Electrolux Floor Care Europe has their factory for vacuum cleaners in Hungary. Increased competition from China makes it harder to "only" produce vacuum cleaners with good performance.

The distance between home and work has increased in recent decades. By the development of infrastructure and public transport, jobs farther from home have become more accessible and this development has in turn increased commuting. Commuting travellers often pass over administrative boundaries which often serve as borders for public transport pricing. Also the market control prices. Research shows that travel times and costs significantly affect commuting choice.

In order to suggest improvements for the logistics of STARKA, we felt that we had to analyze all the activities which were related to STARKA's logistic processes. Our primary analysis consisted of a rough but comprehensive description of different functions in the company, and the relationship between them. This was performed by following a typical order through the company to see which functions were affected by the order.Since we needed a more thorough view of the company, we decided to analyze the different products STARKA currently has on the market, focusing on economic data such as turn-over, profit, profit margin, deficiency cost and cost of warehousing. We also analyzed the company's choice of manufacturing processes, organization, warehousing processes, strengths and weaknesses.These analyses gave us a clear understanding of the company and its processes. STARKA is a small, function oriented company with a wide range of products.

Valmets own foundry in Karlstad has during a long period of time had problems being profitable. The goal today is to turn this around. Today there are three different productionlines; engine blocks, Yankeecylinders and components for the wind turbine industry. This master thesis has focused on examining if value stream mapping is a useful tool to use in a foundry, and therefore outside the typical manufacturing industry. The target has also been to evaluate if there is a possibility to improve the flow in the foundry and also the results.During the 20 weeks this work has been done at the foundry data has been collected and analyzed.

Hemp is an annual energy crop that fits very well in Swedish crop rotations. It is an interesting crop with many benefits, for example its ability to establish a large quantity of biomass in one year. Hemp is easy to grow and out-competes unwanted weeds through its aggressive growth pattern without the need for pesticides. Interest in growing hemp and other energy crops is currently decreasing, apparently because of high grain prices. These high prices give a higher net profit that we believe could partly cover the cost of hemp cultivation, while the hemp in turn would improve the crop rotation and thus repay its debts in the form of increased yields of other crops. The great disadvantage of hemp is the lack of knowledge about spring harvest of the crop.

AbstractDetta är en uppsats i medie- och kommunikationsvetenskap och har för avsikt att undersöka den amerikanska kontroversiella realityserien Toddlers & Tiaras som handlar om skönhetstävlingar för barn i USA. Serien har blivit utsatt för mycket negativ kritik, denna har främst riktats mot barnens föräldrar, deras barnuppfostran och sätt att handla samt det att skönhetstävlingarna tillåter en sexualisering av väldigt små barn. Syftet med denna uppsats är således att undersöka på vilket sätt skönhet gestaltas bland deltagarna i skönhetstävlingar i TV-serien Toddlers & Tiaras samt på vilket sätt föräldrarna i serien och tillika coacherna uppfostrar och kontrollerar sina barn. De frågeställningar vi valt att besvara är följande:? Vilken syn på föräldraskap produceras i programmet?? Vad finns det för likheter i representationen av skönhet i de båda avsnitten?I analysen har vi utgått ifrån två hela avsnitt av serien och har med hjälp av narrativ och semiotisk metod analyserat berättelsernas händelseförlopp samt fördjupat oss i kortare scener där vi trott oss kunna få svar på våra frågeställningar.Genomgående i uppsatsen har vi utgått ifrån ett socialkonstruktionistiskt teoretiskt perspektiv och därför menar vi att kön och genus är kulturellt skapta produkter.