<p></p><p><strong>Title: </strong>What´s the problem? - A study of revenue recognition in IT-consultant     companies</p><p><strong>Problem: </strong>How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?</p><p><strong>Purpose: </strong>The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result.</p><p><strong> </strong></p><p><strong>Method: </strong>The survey took place in Vasteras<strong> </strong>and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies’ ways to recognize revenue was made through their annual reports.   <strong></strong></p><p><strong>Conclusion: </strong>One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange. The other companies uses BFNAR 2003:3, none of the studied objects administer RR 11. The most obvious difficulty that have been discovered is the situation where a service covers more than one accounting periods. The question then is; when should revenue be recognized?</p><p>Our advice to newly established companies is; choose the framework most suitable for the business, recognize revenues in the period they occur, design an efficient model, recruit “the right person for the right job”.</p><p> </p> / <p><p><strong>Titel:</strong> Vad är problemet? – En studie kring intäktsredovisning i IT-konsultföretag</p><p><strong>Problem: </strong>Hur redovisar de valda IT-konsultföretagen sina intäkter? Vilka svårigheter upplever de valda IT-konsultföretagen i samband med intäktsredovisningen?</p><p> </p><p><strong>Syfte:</strong> Syftet med denna empiriska studie är att undersöka hur företag i IT-konsultbranschen redovisar uppkomna intäkter, samt att utreda om företagen upplever några svårigheter i samband med intäktsredovisningen. Målet med studien är att med det utvunna resultatet ge användbara tips och råd angående intäktsredovisning till företag inom IT-konsultbranschen.</p><p> </p><p><strong>Metod: </strong>Undersökningen genomfördes i Västerås och inleddes med en förberedande intervju med en auktoriserad revisor, väl insatt i ämnet intäktsredovisning. Därefter valdes sju företag från IT-konsultbranschen ut, varav två av dem fick delta i semistrukturerade intervjuer. Granskning av de andra fem företagens intäktsredovisningar gjordes med hjälp av årsredovisningar.    <strong></strong></p><p><strong>Slutsats: </strong>Under genomförd undersökning har det framkommit att ett företag redovisar sina intäkter enligt IAS 18 till följd av att det är börsnoterat och samtliga av de övriga bolagen utnyttjar BFNAR 2003:3. Inget av bolagen använder sig alltså av RR 11. Den mest påtagliga svårigheten som framkommit uppstår då en tjänst stäcker sig över flera redovisningsperioder; när ska då intäkt redovisas?</p><p>Våra tips och råd till nystartade IT-konsultföretag blir därmed att välja det ramverk bäst lämpat för verksamheten, vinstavräkna successivt vid behov, konstruera en effektiv kalkylmodell, rekrytera ”rätt person till rätt plats”.</p></p>

Thesis (Ph.D. (Nutrition))--North-West University, Potchefstroom Campus, 2009.

The purpose of this thesis is to investigate the market potential of producer services in Jönköping County. In relation to the main purpose, the idea is to examine which factors that have a positive impact on the development of a long run qualitative producer service industry in the region. The favourable location of Jönköping County is one of the main factors for why the county has one of the highest densities of manufacturing firms in Sweden. Moreover, the region has comparative advantages in several products, for an example; wood, rubber, machinery and electronically goods. Earlier research and comparisons with other international manufacturing clusters indicates that these areas tend to contain highly developed producer service industries. The thesis gives a case example of how the beneficial, mutual interaction between the manufacturing and producer service industries works in the car industry in Germany. However, to be able to establish a successful and close relationship between the above mentioned industries, the theoretical framework distinguishes several important factors; for instance, education and infrastructure are assumed to be the two most vital ingredienses. Nonetheless, also the firms’ production milieu and technology affects the successful development of a cluster district. Furthermore,when relating the theoretical assumptions to the descriptive statistics, with the intention to elucidate the industrial structure of Jönköping County, one can differentiate three major producer service sectors, namely; “Transport and mail”, “Consulting, marketing, law” and finally “Rentals of premises, labour and machinery”. Nevertheless, several alarming observations can be noticed concerning the wage level, education intensity, productivity and gross profit percentage within the county’s producer service industry; where all these features are below the domestic average. Nevertheless, the empirical analysis indicates that the region has a varying, but yet a positive market potential in the majority of the county’s municipalities. With correct priorities, Jönköping County has good future prospects to reach a high competitive position, but to accomplish this; the education intensity has to be improved. / Syftet med denna uppsats är att utreda om Jönköpings län besitter marknadspotential inom närindustriella tjänster. I relation till syftet är avsikten också att ta reda på vilka faktorer som kan underlätta utvecklingen av en långsiktig kvalitativ service industri i länet. Den fördelaktiga geografiska positionen är en av faktorerna till varför Jönköpings län har blivit ett av Sveriges industritätaste områden; där regionen har komparativa fördelar i trä, gummi, maskin och elektroniska produkter. Genom tidigare forskning och vid jämförelser med andra internationella tillverkningskluster hävdas det att det finns tydliga tecken på att dessa områden bör innerhålla starkt utvecklade centra för närindustriella tjänster. I uppsatsen nämns framförallt den tyska bilindustrin som ett exempel på hur nära samarbetet mellan tillverkning och service industrin kan bedrivas. För att kunna nå en nära samverkan mellan de nämnda industrierna så pekar teoridelen ut flera viktiga ståndpunkter, där bland annat utbildning och infrastruktur är av allra högsta vikt. Men även företagens produktionsmiljö och teknologi reflekterar hur ett framgångsrikt klusterområde utvecklas. När man därefter relaterar dessa utgångspunkter till den deskriptiva statistiken med syfte att klargöra Jönköpings läns industristruktur, kan man konstatera att den största industritjänsten utgörs av transport och logistik. Därefter följer marknadsföring,redovisning och juridisk rådgivning, medan den tredje och sista tjänsten är uthyrning av lokaler, maskiner och personal. Dock påträffas flera oroväckande iakttagelser gällande lönenivåer, utbildningsintensitet, produktivitet och bruttovinstandelar inom produktionstjänster i länet, då samtliga faktorer hamnar under riksgenomsnittet. Vidare indikerar de empiriska resultaten och analysen på att det finns en varierande men positiv marknadspotential i majoriteten av länets kommuner. Med rätta prioriteringar så finns det således goda framtidsutsikter för att regionen skall kunna skaffa sig en hög konkurrenskraft i framtiden. Men då krävs det framförallt en högre utbildningsgrad bland den arbetsföra befolkningen i länet.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companies Problem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition? Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result.   Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies’ ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange. The other companies uses BFNAR 2003:3, none of the studied objects administer RR 11. The most obvious difficulty that have been discovered is the situation where a service covers more than one accounting periods. The question then is; when should revenue be recognized? Our advice to newly established companies is; choose the framework most suitable for the business, recognize revenues in the period they occur, design an efficient model, recruit “the right person for the right job”. / Titel: Vad är problemet? – En studie kring intäktsredovisning i IT-konsultföretag Problem: Hur redovisar de valda IT-konsultföretagen sina intäkter? Vilka svårigheter upplever de valda IT-konsultföretagen i samband med intäktsredovisningen?   Syfte: Syftet med denna empiriska studie är att undersöka hur företag i IT-konsultbranschen redovisar uppkomna intäkter, samt att utreda om företagen upplever några svårigheter i samband med intäktsredovisningen. Målet med studien är att med det utvunna resultatet ge användbara tips och råd angående intäktsredovisning till företag inom IT-konsultbranschen.   Metod: Undersökningen genomfördes i Västerås och inleddes med en förberedande intervju med en auktoriserad revisor, väl insatt i ämnet intäktsredovisning. Därefter valdes sju företag från IT-konsultbranschen ut, varav två av dem fick delta i semistrukturerade intervjuer. Granskning av de andra fem företagens intäktsredovisningar gjordes med hjälp av årsredovisningar.     Slutsats: Under genomförd undersökning har det framkommit att ett företag redovisar sina intäkter enligt IAS 18 till följd av att det är börsnoterat och samtliga av de övriga bolagen utnyttjar BFNAR 2003:3. Inget av bolagen använder sig alltså av RR 11. Den mest påtagliga svårigheten som framkommit uppstår då en tjänst stäcker sig över flera redovisningsperioder; när ska då intäkt redovisas? Våra tips och råd till nystartade IT-konsultföretag blir därmed att välja det ramverk bäst lämpat för verksamheten, vinstavräkna successivt vid behov, konstruera en effektiv kalkylmodell, rekrytera ”rätt person till rätt plats”.

The increased prevalence of obesity amongst adolescents is considered a worldwide epidemic. Within the black population of South Africa, obesity is significantly more prevalent amongst black girls than black boys. The high prevalence of obesity amongst children can be attributed to a combination of various lifestyle factors, namely a decrease in physical activity, an increase in television viewing, Westernization and increased food supply. The decrease in physical activity amongst adolescents over the last few decades has led to an increase in the number adolescents diagnosed with type 2 diabetes mellitus. Research has indicated that insulin sensitivity improves with regular physical endurance activity, irrespective of change in bodyweight. Regular physical exercise also lowers the risk of type 2 diabetes mellitus, and prevents the development of coronary heart diseases, hypertension and obesity. The primary goals of this study were two-fold: Firstly, to determine the relationship between BMI, percentage body fat and insulin sensitivity amongst black adolescents, and, secondly, to determine whether there exists a positive correlation between current cardiovascular fitness (V02-maximum),together with everyday physical activity status, and insulin sensitivity amongst black adolescents. One hundred and twenty-four (124) black boys and 148 black girls between the ages of 14 and 17 participated in the study. The BOD-POD was used to calculate percentage body fat, and blood analysis for fasting glucose and insulin were completed. Insulin sensitivity (QUIKI-index) and resistance (HOMA) were also calculated, and habitual physical activity was measured using the "Previous Day Physical Activity Recall" (pDPAR) questionnaire. Physical development was determined with the Tanner questionnaire, cardiovascular fitness (VO2-maximum) was determined using the "Bleep" test and anthropometry (mass, length, skin folds, waist and hip circumference) was measured to determine body composition. The results of this study found a statistically significant negative correlation between skin fold thickness, percentage body fat, BMI and insulin sensitivity in girls. A significant negative correlation between percentage body fat and V02-maximum was found in boys, while their self-reported activity (PDPAR) did not correlate with percentage body fat. Current cardiovascular fitness and habitual physical activity status (PDPAR) showed no significant relationship with insulin sensitivity. Amongst the girls there was however a tendency towards a positive correlation between insulin sensitivity and V02-maximum. / Thesis (M.Sc. (Human Movement Science))--North-West University, Potchefstroom Campus, 2006.

The increased prevalence of obesity amongst adolescents is considered a worldwide epidemic. Within the black population of South Africa, obesity is significantly more prevalent amongst black girls than black boys. The high prevalence of obesity amongst children can be attributed to a combination of various lifestyle factors, namely a decrease in physical activity, an increase in television viewing, Westernization and increased food supply. The decrease in physical activity amongst adolescents over the last few decades has led to an increase in the number adolescents diagnosed with type 2 diabetes mellitus. Research has indicated that insulin sensitivity improves with regular physical endurance activity, irrespective of change in bodyweight. Regular physical exercise also lowers the risk of type 2 diabetes mellitus, and prevents the development of coronary heart diseases, hypertension and obesity. The primary goals of this study were two-fold: Firstly, to determine the relationship between BMI, percentage body fat and insulin sensitivity amongst black adolescents, and, secondly, to determine whether there exists a positive correlation between current cardiovascular fitness (V02-maximum),together with everyday physical activity status, and insulin sensitivity amongst black adolescents. One hundred and twenty-four (124) black boys and 148 black girls between the ages of 14 and 17 participated in the study. The BOD-POD was used to calculate percentage body fat, and blood analysis for fasting glucose and insulin were completed. Insulin sensitivity (QUIKI-index) and resistance (HOMA) were also calculated, and habitual physical activity was measured using the "Previous Day Physical Activity Recall" (pDPAR) questionnaire. Physical development was determined with the Tanner questionnaire, cardiovascular fitness (VO2-maximum) was determined using the "Bleep" test and anthropometry (mass, length, skin folds, waist and hip circumference) was measured to determine body composition. The results of this study found a statistically significant negative correlation between skin fold thickness, percentage body fat, BMI and insulin sensitivity in girls. A significant negative correlation between percentage body fat and V02-maximum was found in boys, while their self-reported activity (PDPAR) did not correlate with percentage body fat. Current cardiovascular fitness and habitual physical activity status (PDPAR) showed no significant relationship with insulin sensitivity. Amongst the girls there was however a tendency towards a positive correlation between insulin sensitivity and V02-maximum. / Thesis (M.Sc. (Human Movement Science))--North-West University, Potchefstroom Campus, 2006.

Thesis (Ph.D. (Nutrition))--North-West University, Potchefstroom Campus, 2009.

Thesis (Ph.D. (Nutrition))--North-West University, Potchefstroom Campus, 2009.

Expansive soils are one of the most serious problems which the foundation engineer faces. Several attempts are being made to control the swell-shrink behavior of these soils. One of the most effective and economical methods is to use chemical additives. Fly ash and desulphogypsum, both of which are by-products of coal burning thermal power plants, are accumulating in large quantities all over the world and pose serious environmental problems. In this study, the expansive soil was stabilized using the fly ash and desulphogypsum obtained from &Ccedil / ayirhan Thermal Power Plant. Fly ash and desulphogypsum were added to the expansive soil from 0 to 30 percent. Lime was used to see how efficient fly ash and desulphogypsum on expansive soil stabilization were, and was added to the expansive soil from 0 to 8 percent. The properties obtained were chemical composition, grain size distribution, consistency limits, swelling percentage, and rate of swell. Fly ash, desulphogypsum, and lime added samples were cured for 7 days and 28 days, after which they were subjected to free swell tests. Swelling percentage decreased and rate of swell increased with increasing stabilizer percentage. Curing resulted in further reduction in swelling percentage and further increase in rate of swell. 25 percent and 30 percent fly ash and desulphogypsum additions reduced the swelling percentage to levels comparable to lime stabilization.

A positive phenotypic correlation between milk protein percentage and reproductive performance in dairy cattle, especially during early lactation has been recently reported. The objective of this study was to quantify the relationship between milk protein percentage and different measures of fertility in Irish, seasonal calving, dairy cattle using data from experiments comparing strains of Holstein-Friesian cows under different feeding systems. The relationships between body condition score, milk production and fertility were also investigated. The data used in this study consisted of 584 lactation records over a 5-yr period. Principal component analysis and logistic regression was used to study the relationship between milk protein percentage and fertility performance of the cow. Greater milk protein percentage during the first 60 days post-calving was associated with better reproductive performance. The probability of a cow being submitted in the first 21 days of the breeding season increased with increased milk protein percentage during early lactation. Similarly, the probability of a cow becoming pregnant to its first service or to the whole breeding season also increased. Cows were classified as either high or low milk protein percentage based on their protein percentage over the whole lactation. Cows in the high milk protein group had a 7% greater conception rate compared to cows in the low protein percentage group. In conclusion, cows with higher protein percentage, especially during early lactation are submitted earlier in the breeding season, and have a higher conception rate. Physiologically, the shortage of glucose caused by negative energy balance restricts the synthesis of milk protein in the udder. On the other side, negative energy balance also causes the reduction of IGF-I, LH and oestradiol, which consequently delay the ovarian follicular development and finally reduces fertility. Therefore, there is a biological explanation for the association between milk protein percentage and fertility performance.