The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

Projektet har gått ut på att göra ett flexibelt bord som ska kunna gå att förändra mellan högt och lågt och mellan olika storlekar på bordsskivan. Detta som en funktionell aspekt av föränderlighet men jag ville även införliva en emotionell föränderlighet. Jag vill att användaren, på ett handgripligt sätt, ska kunna uttrycka sig själv i bordet. Min intention är att man, genom att göra sitt eget unika bord, skapar ett starkare band mellan artefakt och dess användare. Detta som ett led i en hållbar utveckling så att produkterna vi äger kan brukas längre och motverka den ohållbara så kallade slit-och-slängkulturen..

Vikaholm är en fantastiskt trevlig plats med många fina natur-, kultur-, och rekreationsvärden. Platsen gränsar till stadsdelen Teleborg i södra Växjö. Examensarbetet beskriver hur det är möjligt att inrätta bostadsbebyggelse i ett sådant område utan att förstöra dess stora värden. Arbetets intention är istället att bostäderna skall integreras i platsens stora värden och därmed göra platsen mer tillgänglig för flera av stadens invånare..

Syftet med denna uppsats är att göra en kvalitativ och komparativ studie genom att närläsa några appar på ett givet tema. Detta har jag gjort med stöd av bilderboksforskning. Jag har valt att se närmare på ABC-appar utifrån att de är designade med en pedagogisk intention.Jag visar genom studien, på ett av många sätt, att se på och förhålla sig till appar. Utifrån ett sociokulturellt perspektiv belyser jag det estetiska begreppet smak, vilket jag ser som en betydelsefull fond till min studie, eftersom jag anser att smak påverkar förväntningen och därmed upplevelsen. Min strävan är att hålla ett kritiskt barnperspektiv, det vill säga att genomlysa de föreställningar om barndom som tas för giv, eftersom barn är en målgrupp för kommersiella intressen..

Our essay is about alcohol information given to youths in Helsingborg. It is a research to find out how the message is communicated and how it is presented. The purpose of our study is to find out, why inform about alcohol and if it is taken in a preventive aim. To investigate weather there is any talermade information in the community for youths between 12-18 years old. We also want to know if the given information is destined for a special group/groups or is it for young people in general? Our intention is to find out the meaning of prevently information about alcohol and if it is possible to reach a change in attitudes and behaviour.We use a qualitative method and have interviewed twelve persons with different occupations within medical service, local authorities, public and private schools and voluntary organizations..

After Sweden became a member of the European Union, EU, the debate regarding the Swedish participation in the EU?s currency co-operation, the European Monetary Union, EMU, has been intense. One of the biggest issues has been how our national economic politics will work within such a monetary union. What instrument will remain for the national economic politics within the EMU are highly uncertain. The question whether we will be able to affect our own economy or not has long been the essence in the Swedish debate.

The aim of this work is to take the first step into a development process, with the intention to find a way of making prehistoric soil fertility a variable in archaeological landscape analysis. A pilot study is performed on the Mälar basin area, where four topographical and geological factors are reclassified and then combined, resulting in a map which expresses a relative indication of agriculture potential. The map is then compared to the distribution of Migration Period graves and gold finds. This, however, does not mean that the technique is tied to a certain prehistoric period. Because the work is intrinsically experimental, the technique as a whole is finally discussed and evaluated, and suggestions of improvements and further studies are made..

Syftet med uppsatsen är att utveckla förståelse för VD-bonus kopplad till prestation och användningen av bonustak. Undersökningens intention är att hitta forskningsproblem för en djupare studie. För att skapa förståelse kring detta valde vi att göra en kvantitativ studie av de 33 mest omsatta bolagen på Stockholmsbörsen. Vi genomförde telefonintervjuer med nio av dessa där vi ställde frågor kring hur företagens bonusutformning såg ut, vilka mål och mått bonusen baseras på, hur bonustaket var utformat samt orsak till bonus, mål och tak. Det teoretiska fundament som vi bygger våra diskussioner på är agent- och stewardshipteorin.

This essay aims to investigate a rare method of marking up timber before hewing it. The method for marking up timber is by eyesight, where visual judgment and the use of a broad axe are the tools employed. The broad axe is driven through the bark and exposes the inner bark in a straight line. The method is described by a craftsperson dating back to the 1930s. There is a lack of information regarding the method.

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

In this essay different aspects of the motif of the criminal have been traced in Lotta Lotass?s Min röst ska nu komma från en annan plats i rummet and Vladimir Nabokov?s Lolita. By seeking its representation in the texts, the intention was to show how themes, stylistic patterns and narrative functions interrelate in the construction of the motif. The perpetrator?s position within the narrative structure and its consequences have also been assessed.By discussing the meta-fictive aspects of the novels I stressed the importance of the reader?s function, arguing the reader?s participation in the construction of the motif..

Introduction: Every year about 450 women in Sweden are diagnosed with cervical cancer, almost 200 die and thousands undergo surgery because of cell changes in the cervix. A HPV infection can lead to cervical cancer and therefor costs for the society. The implementation of a vaccination program against HPV is a way to avoid these costs. Aim: The study aimed to calculate the economic impact of the HPV- vaccination program for children in Sweden through a cost-benefit analysis. Method: In this analysis, status quo was compared with non-administration of the HPV-vaccine for the selected cohort of ten-years-old girls in Sweden.

AstraZeneca in Mölndal (AZRDM) uses beagles bred at Rååhöjdens kennel in Örkelljunga for their research purposes. The staff wishes to have mentally stable dogs to work with, sine stress can effect the research results. The purpose of this study was to put together the testresults from dogs delivered 2003 and 2004, to see if there is a connection between delivery age and testresult. We have also worked out a method to test if early planned handling of the dogs makes a difference on how the dogs later respond in a testsituation, and tried this method in a pilotstudy. The data that we have based our calculations on is 172 dogs, divided into 108 males and 64 females. We found a significant connection between the age at delivery and the testresult in contactability for female dogs delivered in 2003, where increasing age led to decreasing grades in the test at AZRDM. When looking at the difference in testresults between test number two at the kennel and the test at AZRDM we found a significant connection for female dogs delivered during 2003, ie the difference takes on a more negative value with increasing age at delivery. We found a difference between the two sexes in our calculations.

Detta examensarbete behandlar Service Oriented Architecture (SOA) och dess implementeringar Jini och Web services. SOA beskriver hur applikationsintegration mellan olika plattformar skall ske och innebär att applikationer designas som tjänster för att enkelt integreras med andra applikationer. Dynamisk lokalisering av tjänster via en registertjänst används för att applikationer skall finna andra applikationer. Vi designar och implementerar en mekanism i Web services som gör det möjligt att byta en tjänst under exekvering. Ett sådant byte kan vara intressant av två skäl, tjänster kan registreras utan att vara tillgängliga, eller att det uppstår ett fel under exekvering som gör att tjänsten blir otillgänglig..

The Swedish government has proposed that 20 % of the cultivated land in Sweden should be organic by the year 2010 (The Swedish Board of Agriculture, 2008). In addition to this the production of organic food like milk, meat and egg should increase considerably. To reach the government?s goal it is necessary that the Swedish farmers get motivated to convert their production from conventional to organic. Milko is a dairy association that has chosen to focus on organic products, they want to be the leading organic dairy association, and therefore they have a large need for organic milk (Milko, 2008).