Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

Aim: The aims of this essay were first to see if there were any factors that could have an inpact on participating in supportive care groups and activities after a prostatic cancer diagnosis. The second aim was to examine what kind of support the patients would chose. Methods: Data was collected with a survey handed out to the prostate cancer patients visiting the urologist reception at the hospital in Uppsala, during two weeks in the fall of 2011. Main Results: Men show very little interest in participating in supportive care groups and activities. When asked to chose which kind of support they could consider, individual sessions and group sessions were the most common choice. Conclusion: Men diagnosed with prostate cancer chose not to participate in supportive care. Further studies are required to determine what may be the reason to that..

Travel literature and especially the ?adventure story? has excited young British boys for over two centuries. However, it has also been a vehicle for the assertion of male dominance and European supremacy. The story of a British man who goes to the colonies, performs some test which is essentially a test of his manliness, and whose compulsory victory marks the end of the book, has been a central myth in colonial masculinity.Through looking at three Anglo-Saxon male travel writers from the 20th century, this essay aims to study the different ways in which Western male identity is shaped against an Indian background. The novels analysed are Topee and Turban or Here and There in India by H.A.

Pappers- och massaindustrin stod år 2010 för 52 procent av den svenska industrins energianvändning, vilket motsvarade 76 TWh. Detta gör branschen intressant ur ett energieffektiviseringsperspektiv då små åtgärder kan leda till stora besparingar.Fiskeby Board AB är ett företag som tillverkar kartong baserad på returfiber. Då torkning- samt bestrykningsprocessen står för 2/3 av företagets energibehov föreligger intresse att använda energin på ett bättre sätt för att minska energibehovet och därav minska sina kostnader. Syftet med denna rapport var således att genomföra en energikartläggning av tork- samt bestrykningspartiet och utifrån resultaten presentera åtgärder för att minska energibehovet. Arbetet utfördes genom mätningar av lufttemperaturer och flöden, beräkningar, litteraturstudier samt intervjuer.

Swedish agriculture stands in front of big changes the whole time. As a milking producer you have to adapt and develop the company to these changes and find the best solution. This potential is easy to find if you compare your company with other similar companies. Labour cost is the biggest cost in milking production after the cost for food. Today it is rather easy to measure how many hours per cow different system of cow houses needs, but we do not know so much about how many hours it takes to breed a calf. To learn more about the labour time with the calves during the first time after the calf was born, I made time studies on five different farms with calf hutches, automatic milk system, large calf boxes, and smaller calf boxes with teat buckets.

This study explores how music can be seen as a vehicle for religious faith. How does music transcend beliefs and messages from God to humans, and how can it be used as a way of interpreting and recognizing the supreme, ultimate existence that people refer to as ?God?? Music has been used as an important expression in religious cults throughout times. It has been used as a healing force, in accordance with what has been said about God's willingness to heal humans. Historical examples include Paul, Origen, St.

This degree project contains a theoretical and a practical part about magazine design. Literature aboutthe subject?s typography and magazine design has been studied and put into practice on the professionaljournal Ingenjören. Besides of that a study about the history of magazine typography for the lastfifty years has been done.Typography and other design factors are important for the magazine to be readable and gives at thesame time the magazine an identity of its own, which has become more and more important throughoutthe last decades.The result of this degree project is a new design for Ingenjören, a design that agrees more with howthe journal want to be considered. A new template, a dummy and a manual have been produced.

This master thesis project is a part of a project called ?Järboprojektet? at the regional board of forestry, the district of Gästrikland. The project will give answers to questions regarding if an analysis of satellite images can be used to contact and inform landowners of the located areas where precommercial thinning is useful. The whole project is a part of the National Board of Forestrys IT-stake where the analysis of satellite images will, at the latitudes possible, be adapted to each district in purpose to identify these areas in need of precommercial thinning. This master thesis project is based on a field inventory of identified objects where precommercial thinning is useful.

The discrepancy in the rights for healthcare between undocumented migrants and the citizen in Sweden is a prerequisite for the existence of Läkarkliniken. Because of the chosen patient group the clinic stands outside the regulations from the National Board of Health and Welfare. The aim of this study was, from an institutional perspective, to investigate how such a unique player is designed and where the influences to the design origin from. The task was conducted thorough a qualitative case study with base in depth interviews. High levels of isomorphism were observed between Läkarkliniken and the general healthcare, however differences were seen as well.

The purpose with this essay is to explore how pupils in a special group of education experience how it feels to be part of this kind of group. Further I want to examine a special educationalist view of this kind of groups. To perform this essay I choose to interview four pupils and one special educationalist. Through the interviews I want to discover the pupils and the special educationalists thoughts and experience. The result has been compared with earlier research and the essay has its basis in different theories.

Violence against children and particularly the ?Bobby Case? in spring 2006 initiated an unprecedented debate in the Swedish media about child maltreatment and child murder. There are however some children whose death causes never will be solved, and some of these cases are erroneously classified as something else.The present survey is commissioned by the Swedish Rescue Services Agency and the Swedish Centre for Lessons Learned from Incidents & Accidents, and will serve as the basis for a children safety council which will be established 2006.In this survey the answer to the question how deaths among children and youth under the age of 18 years caused by accidents, suicides and violence are investigated when the background and the intention is uncertain is elaborated. A statistical report of how many deaths are classified as uncertain intent is given in the survey. The statistics shows that 26 children and youths under the age of 18 have died from uncertain intent between the years 1997-2003.There are many purposes to a death investigation, for example to determine the cause and manner of death.

The aim of this report is to see whether the graphic design of a game influences children?s will to play games. I am especially looking at minimalist graphic design and how well it works for a game aimed at children age 7-9. Does the style of the game design have any impact at all concerning the children?s wish to play the game or is the game mechanic all that matters.

The objective of this thesis was to get more knowledge before an alternation of generations. In theses I have chose to make two drawings, one for dairy cows and one for cattle rearing. The drawings are made for a future alternation of generations at my parental home in the province Dalarna. The results are made out of educational visits at different farms and literature investigations. Those dairy farms who I visited had different milking system at each farm and the cattle farm I visited had beef production. The farms are placed in the middle and south of Sweden. At 1998 the Swedish Board of Agriculture decided to change the stall breadth and stall length and the result of this is that many farmers had to rebuild their cattle- and dairy buildings or end farming..

AbstractThe aim of this essay is to analyse what roll repression has had in the making of my unpublished collection of poems entitled Hopp som i hare. I examine how the autobiographical subject abortion has influenced the writing process and the outcome of the poems. By presenting literature that?s been important in the making of the collection I show some thoughts and ideas about Post Abortion Stress Disorder, a diagnosis without scientific grounds. In a discussion I go through the whole writing process from subject and genre choice through the revisions till the final version that were sent to be commented by the class in creative writing at Växjö University 2008.

Each year 225 million pigs are transported within the European Union (EU) for slaughter, fattening and breeding. This results in poor animal welfare due to the fact that animals are exposed to several numbers of stress factors in the vehicle during loading, transit and unloading. Animal welfare can be defined as how well the animal attempts to cope with its environment and during transport there is often severe difficulty for the pigs to cope properly. There is a growing societal concern for animal welfare. This resulted in that the European Union enacted a law called the EU-regulation with certain directives of how to improve the welfare of the animals during transport.