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.

This study is about differences in knowledge regarding animals. In the study five year old preschool children from a city were compared to five year old preschool children in the suburbs with multicultural background. The study is also about where children´s knowledge about animals comes from and how educators can make a positive difference. To find this out standardized interviews was used on 23 children from four different preschools, two preschools in the suburbs with 15 children and two preschools in the city with 13 children. A survey was sent out to the educators within these preschools to gather background information on what the children do regarding animals.

With an increased empowerment of the users, and a dependence on outside critics, one wonders what kind of role the librarians have in a context where qualitative literature is discussed. The aim of this study is to examine the relationship between librarians private and professional views on qualitative fiction, in order to be able to discuss their role as quality intermediaries in a user oriented context.The method used, is the qualitative, semistructured interview. This author interviewed seven librarians from three different libraries in Sweden. The theoretical emphasis partly relies on the ten words of qualitative value that Inger Elam and Bengt Brülde discusses in their respective texts, partly on David Garvins quality assessment theory, which defines several quality categories divided between an absolute and a relative quality view.Through the comparison between the private and the professional quality view, examined with the two theoretical approaches, the analysis of the interview material shows that there lies a complexity in the librarians professional role. On the one hand, they are dependent of both the users and the critics judgements about the qualitative aspect in the work with purchasing new literature to the library.

This essay has it purpose to view the assessment and grading in physical education in the Swedish school. Recently published reports from skolverket prove that boys have higher grades in the physical education than girls. Some mean that the reason of this is that the teachers don´t follow the curriculum. The problems we chose to examine are how much do teachers know how to use and connect the curriculum to their teaching? How much of the information and criterion in the curriculum do the teachers use to grade their pupils? And most importantly we wanted to examine why boys gets higher grades then girls, when the curriculum doesn?t seem to suit boys any better than girls.We have interviewed teachers in a certain district and our study shows that the teachers have good knowledge about the curriculum.

Contemporary libraries face challenges in transforming their organization to meet the digitalized society. To develop the process of digitization of literature is a natural way for libraries to go when they already have more visitors online than physically. Since the demand for digital material is so sought after, we feel challenged to address the challenges of the Internet as an emerging functional medium for distributing knowledge. These developments will be able to significantly modify the nature of literature as well as the existing system of quality assurance. In this study, we explored and analyzed a digitization project at a research library.

The purpose of this master?s thesis is to see why there seem to be little interest in the management position at the public libraries. Since librarianship is a field that are proportionally dominated by women we chose to approach the study with a gender perspective. This study has excluded men and our main interest is the women?s point of view.

The purpose of this thesis is to examine and present the oportunities of solvingcontrol problems using Modelica. This is done by creating some demonstrationexamples with exercises. These examples should cover as many types of controlproblems as possible. The exercises are aimed for people with basic knowledgein modeling and automatic control engineering but with little or no knowledgein Modelica. There are different types of Modelica implementations and the onesused in this thesis are OpenModelica and MathModelica..

The aim of this master's thesis is to investigate and to explain the concept of folksonomy in the perspective of knowledge organisation. By creating a conceptual explanation and defining what folksonomy as a concept consists of, the intent is to establish a basis for evaluating folksonomy and to discuss what relevance folksonomy may have in the field of knowledge organisation. By applying a qualitative content analysis a review is performed on how folksonomy is perceived and discussed in a selection of articles written on the subject. Employing the theory of classification, subject indexing and bibliographic retrieval, folksonomy as a method for knowledge organisation is analysed. The practice of tagging in existing systems is also studied.

Background:An increasing number of patients with an oncology diagnose will be seen in the future. The oncology care is complex and in great need of nurses with a high level of competence. There is a lack of previous research in the specialist oncology nurses competence and therefore knowledge of their skills can reveal an understanding of their competence.Aim:The aim of the study was to describe the competence of the specialist oncology nurse.Method:Four oncology nurses and two directors of oncology care were interviewed. The interview text was analyzed using qualitative content analysis.Results:The result showed that the oncology nurses had developed six different competences within different areas. These competence areas were assertiveness, patient-centered care, ethical and moral-, pedagogical-, to lead and develop- and theoretical competence.

?Knowledge is like money: to be of value it must circulate, and in circulating it can increase in quantity and, hopefully, in value.? ? Louis L?AmourKunskap är ofta något som tas för givet och som självklart i många organisationer men faktum är att kunskap är en värdefull som resurs som rätt hanterad kan vara en väldig tillgång för en organisation. Kunskapshantering eller knowledge management benämns den organisationsteori som behandlar tillvaratagandet av kunskaper som resurser. Centrala begrepp inom knowledge management är erfarenhetsåterföring och kunskapsöverföring, att de lärdomar som organisationen får i uppdrag och projekt ska föras vidare till övriga personer inom organisationenså att de kan användas av andra i senare i projekt.Samhällsbyggnadssektorn är en stor sektor i Sverige med uppemot en halv miljon anställda. Det är en bransch som ofta brukar beskrivas som konservativ och ovillig till förändringar.

According to science internal communication is a complicated, yet very important, issue of organizations today. An organization with a successful internal communication shows better results both economically and in terms of coworker satisfaction. The two main theories on communication are sensemaking and transmission. After a century with a transmissionary point of view, researchers stress the importance of sensemaking internal communication.Main question of this thesis is ?Which of the two main theories is the most useful when anchoring important messages in large organizations??According to the results of this study, conducted by interviews, neither one is more useful than the other.

That parents should be a part in their children?s education is something that we educationalist wish for the future. Research show that if you have a good relation between parents and school, it can help a student's educational process. In this study I have concentrated on the Swedish minority group Roma. The study is qualitative and based on interviews with Roma.

Background Nightingale attention that hygiene was an important task to prevent health- related infection. Today there are guidelines how hand hygiene should be followed, to prevent health- related infection. Good knowledge and education in hand hygiene and its consequences if it?s not followed is of great importance. Hand hygiene should be performed before and after the clean and the unclean work with patients and materials.

The purpose of the research is to find out how the teacher of the pre-school looks at the value of the nature Pre-school. To get an understanding of what the nature pre-school enviorment can bring, we are talking about learning, knowledge, and experience combined with the everyday lessons learned from the natural world. The research is a stepping stone on the pre-school teacher?s thoughts and reflections of what a nature pre-school is. This is grounded in a view of how having options for alternative schools lead to wider research, and all conclusions where formed after multiple interviews and analysis.The results showed that the teachers involved are very positive to the nature pre-school environment and learning process.

That parents should be a part in their children?s education is something that we educationalist wish for the future. Research show that if you have a good relation between parents and school, it can help a student's educational process. In this study I have concentrated on the Swedish minority group Roma. The study is qualitative and based on interviews with Roma.