Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.

The collection of hazardous waste from the household around Swedish municipalities varies. 1% of the households waste is hazardous waste. It has hazardous features that can give bad consequences for the nature and human health if we don?t collect it and treat it. Therefore the law controls it, the municipalities have responsibility for the household waste.

Shareholder value has its origin in the American corporate governance system and has been the subject of great debate over the last few decades. The proponents claim that it creates economic efficiency while the critics argue that maximization of shareholder value jeopardizes the long term survival of companies. However, the debate in Sweden already seems to have forgotten the question of how embedded the ideology really is and what´s leading its way. This study show that shareholder value has developed and been established in Swedish companies between 1995 and 2005. The study has found evidence that suggests that the development can primarily be linked to board networks and international exposure.

This essay is about how working with children with autism works with the laws and regulations that fall under the Compulsory School Ordinance and Lgr11 (Compulsory for primary school, preschool classes and kindergarten). The aim of this work was to examine various educators thoughts, experiences and practices related to children with autism in primary school. The study is based on three questions: what kind of rights regarding support do children with autism have in the Swedish primary school, according to the primary regulation and Lgr11? How do the selected primary schools work with the support of children with the diagnosis of autism? And how well does the affected educator?s think that the support works?To answer these questions, four qualitative interviews with various educators, were made. My results show that all four educators believe that inclusive labor of children with autism is a good thing for everyone, as long as it is done properly and with the right order, so that the child with autism gets the opportunity to be part of a social group.

White- and blue collar workers traditionally belong to different unions and, therefore, are covered by different collective agreements. Collective agreements for different employee categories create internal divisions, which mean that white collar workers are not obliged to do work that falls under a blue collar agreement and reversed. Historically the difference between white- and blue collar work has been fairly sharp and so has the difference between collective agreements. Due to the continuous development of technology white- and blue collar work within production has become less clear. This has resulted in an increasing amount of disagreements regarding what collective agreement should apply and whether the employee is obliged to perform different work tasks.

The increased travelling of today makes nodes along travelling routes more and more important. This is very much the case of petrol stations. They constitute important nodes in the road network, filling up thirsty fuel tanks and hungry stomachs, guiding road users and providing vehicle-services. In this thesis the role of the petrol station for road users was investigated in order to find out if the petrol station was a potential hot spot. We performed an ethnographic field study at a petrol station and found that a great number of visitor activities took place at the petrol station.

Highland Group AB was helping a customer of theirs to create an All-Terrain Vehicle (ATV), a project Highland has never been involved with before. For the wishbone arms of the wheel suspension, traditional manufacturing methods and tubes with cylindrical or square shaped cross section was preferred. We performed a simulation where the ATV was driving on a bumpy road too see the forces involved. With the results we proceeded to calculate the strength of the concepts to find out which is best suited for the tough environment in which the ATV is used. The concept that turned out to be the best was a wishbone made of circular cross section, which had good structural strength and did fulfill the demands that we required for the construction.

The purpose of this essay is to study seven different school counsellors? way of working and collaborating with students with an ADHD diagnosis. The informants we met come from different high schools in southern Sweden. The study is based on a qualitative approach and the primary knowledge was established through semi-structured interviews. The secondary knowledge is accounted for the form of previous research and theories.

Stridsfordon 90 togs fram för att möta en reguljär motståndare på vårt eget territorium. Dagens krav och förutsättningar är annorlunda då striden främst genomförs i konfliktzoner utomlands, men även på vårt eget territorium. Motståndaren vi möter nyttjar andra metoder för att genomföra sin strid och agerar på ett annorlunda sätt än vad vi är övade vid.Syftet med arbetet är att undersöka hur ett förband med stridsfordon 90 lämpar sig i strid på dagens stridsfält mot en irreguljär motståndare. För att ta reda på detta så beskriver jag fjärde generationens krigföring och stridsfordon9040Cför att sedan kunna analysera och jämföra den taktiska nivån utifrån de grundläggande förmågorna.Användningen av strf 90 och mekskytteplutonens taktik mot en 4GW motståndare är lämpliga att användaapligt på den taktiska nivån. Mekskytteplutonens taktik är flexibel och sätter få begränsningar mot taktiken hos en anfallande 4GW motståndare..

Metaphors and their use as a rethorical vehicle are examined. Two texts, one in Chinese and one in Swedish, are compared and analyzed to determine the extent to which the associations they create successfully capture the author's intent. Seecondarily, a shift from the assumptions that rhetorical analyses often assume (read: antiquity and Aristotles) to a more abstract internal human platform is suggested. Neurological and cognitive research is cited in support of this shift.The essay examines the question: How can metaphoric contribute to conveying the communicator's intention? By comparing metaphorics used by an historical Chinese rhetor with those used by a contemporary Swedish rhetor.

More and more people in our society take part in adult education. In this study, eight students in adult education, the majority with a diagnosis such as ADHD and/or reading- and writing disorders/dyslexia,have been interviewed about their current study situation. The interviews have so party treated topics related to earlier schooling and the future. Earlier studies and available literature is to a large extent written from the perspective of children?s and adolescents? study situation and the question is if this is applicable to students in adult education.

This study examined parenting in relation to ADHD. The key point of the study was to let parents who experience an ADHD diagnosis share their view on parenting. The research required a comprehensive literature search, partly to examine earlier research in the particular field but also to gather information on parenting. One focus group interview and three semi structured interviews were used to gather relevant information. Informants were recruited from a project for individuals with neuropsychiatric disabilities.

The defence unit´s archive stretches over a time limit between the middle of 1971 to the end of 1987. The records the archive mainly contains are concerning the civil defence, inspection and construction of shelters, war- and crisis planning. The majority of the records are registered record, as often is the case with an authority?s archives. The main problems that occurred concerned what should or shouldn´t be public, the principle of provenance and what to prioritize; finish the project before deadline or make sure the records are prepared for a storage that ideally should last for several lifetimes..

This thesis describes the universalization, improvement and further development of acompact crane support frame for flatbed trucks. The work has been conducted at Eloch Fordonsteknik AB (henceforth EFAB) in Uppsala.The aim of the work has been to shorten the assembly time of the product. By doingso, the product can be kept on shelf, which in turn results in shorter lead time. Thishas been done by universalizing the support frame to be compatible with most of thechassis EFAB works with. Additionally, the entire construction has been made lighter,which will make it a more attractive choice for customers.A pre-study was conducted and information was gathered internally, as well asexternally, in order to ascertain that no limitation or possibility was overlookedduring the course of the project.One such limitation has been the geometry of the truck bed that the support frameshall be compatible with.