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The present work aims to launch an anthropological look at the experiences of suffering of medical professionals of Cuban origin who, after the end of the Mais Médicos Program, had their lives completely transformed. For such an undertaking, we will use journalistic reports in which reports about the experiences of these professionals are expressed. In this sense, we will utilize the theoretical-conceptual contribution of the Anthropology of Emotions and Suffering, more specifically, understanding this set of events through the notions of critical event and social suffering. At the end, we reflect on how the irruption of this event impacted the experiences and perceptions about the past, present and future, as well as the emotions associated with these temporalities., O presente trabalho tem como objetivo lançar um olhar antropológico sobre as experiências de sofrimento de profissionais da medicina de origem cubana que, após o fim do Programa Mais Médicos, tiveram suas vidas completamente transformadas. Para tal empreendimento, utilizaremos matérias jornalísticas nas quais estão expressos relatos sobre as vivências desses profissionais. Nesse sentido, usaremos o aporte teórico-conceitual da Antropologia das Emoções e do Sofrimento, mais especificamente, entendendo esse conjunto de acontecimentos através das noções de evento crítico e sofrimento social. Ao final, buscaremos refletir sobre como a irrupção deste evento impactou as vivências e percepções acerca do passado, presente e futuro, bem como as emoções que daí emergem.

The situation caused by the appearance of Covid-19 can be viewed as a critical event: typologically, it is an unprecedented event, which requires and shapes new forms of historical action hitherto unknown in the given context. Critical events serve as strong value and emotional landmarks in the cultural cognition of each social environment, and form the basis for a meaningful determination towards other events. Using material collected primarily from the online versions of electronic and printed media, we consider how the reality they presented is shaped through the news through the statements of politicians and medical doctors in Serbia. We trace how the narrative transformation of socio-cultural reality took place from the time before the of Covid-19 outbreak in our country to the time immediately after the lifting of the state of emergency declared due to that infection. The premise of all that is being done to tackle the infection is not a purpose in itself, but aims to enable a return to the life we were accustomed to before the outbreak of the epidemic. Covid-19 destabilizes our everyday life - a life that consists of work or study, use of free time, socializing etc. Such everyday life is a reference point of "normalcy". Socio-cultural normalcy refers to all that is understood as a normal and undisturbed course of everyday life. The appearance of Covid-19 gave rise to the notion of the "new normal", that is, a course of everyday life that is similar to normal, ordinary life, but with adherence to measures aimed at preventing the spread of infection by the authorities. In the paper we deal with the period that begins just before the outbreak of Covid-19 in our country, and ends with the period after the lifting of the state of emergency, to show the discursively produced picture of social reality in which the concept of the "new normal" serves as a cultural cognitive tool for understanding a situation in which one has to live with Covid-19 in order to one day b

The situation caused by the appearance of Covid-19 can be viewed as a critical event: typologically, it is an unprecedented event, which requires and shapes new forms of historical action hitherto unknown in the given context. Critical events serve as strong value and emotional landmarks in the cultural cognition of each social environment, and form the basis for a meaningful determination towards other events. Using material collected primarily from the online versions of electronic and printed media, we consider how the reality they presented is shaped through the news through the statements of politicians and medical doctors in Serbia. We trace how the narrative transformation of socio-cultural reality took place from the time before the of Covid-19 outbreak in our country to the time immediately after the lifting of the state of emergency declared due to that infection. The premise of all that is being done to tackle the infection is not a purpose in itself, but aims to enable a return to the life we were accustomed to before the outbreak of the epidemic. Covid-19 destabilizes our everyday life - a life that consists of work or study, use of free time, socializing etc. Such everyday life is a reference point of "normalcy". Socio-cultural normalcy refers to all that is understood as a normal and undisturbed course of everyday life. The appearance of Covid-19 gave rise to the notion of the "new normal", that is, a course of everyday life that is similar to normal, ordinary life, but with adherence to measures aimed at preventing the spread of infection by the authorities. In the paper we deal with the period that begins just before the outbreak of Covid-19 in our country, and ends with the period after the lifting of the state of emergency, to show the discursively produced picture of social reality in which the concept of the "new normal" serves as a cultural cognitive tool for understanding a situation in which one has to live with Covid-19 in order to one day b

The terror attacks in Norway 2011, targeting what the perpetrator described as proponents of immigration and multicultural society, created exceptional circumstances for people to reflect on issues of belonging. In this kind of situation it is assumed that people emphasize their affinity with the affected country. This, in turn, makes the problematization of the affinities displayed particularly interesting since the act of expressing them even in a very taxing situation indicates their importance. Texts by individuals from ethnic minorities, written soon after the attacks, are analysed in terms of conceptions of 'Norwegianness'. Results show explicit support for civic values but also multiple expressions of not feeling recognized as part of majority society also from individuals obviously acculturated to Norwegian lifestyles and cultural codes. These expressions are explained in terms of whiteness-non-whiteness and religion., Critical events, values and national identity formation

The terror attacks in Norway 2011, targeting what the perpetrator described as proponents of immigration and multicultural society, created exceptional circumstances for people to reflect on issues of belonging. In this kind of situation it is assumed that people emphasize their affinity with the affected country. This, in turn, makes the problematization of the affinities displayed particularly interesting since the act of expressing them even in a very taxing situation indicates their importance. Texts by individuals from ethnic minorities, written soon after the attacks, are analysed in terms of conceptions of 'Norwegianness'. Results show explicit support for civic values but also multiple expressions of not feeling recognized as part of majority society also from individuals obviously acculturated to Norwegian lifestyles and cultural codes. These expressions are explained in terms of whiteness-non-whiteness and religion., Critical events, values and national identity formation

Bakgrund och problemdiskussion: Inom intäktsredovisning råder det en problematik om när en intäkt ska redovisas samt till vilket belopp. Den 1 januari 2018 träder den nya intäktsredovisningsstandarden IFRS 15 i kraft och ersätter alla tidigare standarder som behandlade intäkter. IFRS 15 har ett fokus mot ett balansorienterat synsätt gentemot de tidigare standarderna som hade ett fokus mot ett resultaträkningsorienterat synsätt. Syfte: Denna studie ämnar sig åt att ge en överblick kring den omfattning bolag påverkas av IFRS 15. Syftet med studien är även att undersöka de berörda bolagens intäktsströmmar för att ge en förklaring till varför vissa intäktsströmmar påverkas samt inte påverkas. Metod: Studien har utgått från ett kvantitativt tillvägagångssätt där vi har samlat in empiriska data från börsnoterade bolags finansiella rapporter. Även bolagens analyser kring IFRS 15 betraktades för att kunna analysera intäktsströmmarna. I studien har vi använt oss utav variablerna nettoomsättning, bruttomarginal och rörelsemarginal för att mäta effekterna av IFRS 15. Resultat: Studiens resultat visade att majoriteten av bolagen inte kommer att få en kvantifierbar påverkan av IFRS 15. Endast en liten del av populationen i studien fick en kvantifierbar påverkan av IFRS 15. En stor del av populationen hamnade i bortfall eftersom de inte har hunnit analysera effekterna av IFRS 15., Background and problem discussion: In revenue recognition, there’s a big problem about when a revenue should be recognised and to what amount. The new revenue recognition standard enters into force 1 january 2018 and supersedes all the previous standards that treated revenue. IFRS 15 focuses on a balance-sheet oriented approach compared to the previous standards that focused on an income-statement approach. Purpose: The purpose of this study is to contribute an overview on how companies are affected by IFRS 15. This study also aims to investigate the revenue streams of the companies concerned by IFRS 15 by explaining why a certain revenue streams are affected and not affected. Method: The study is based on a quantitative approach where we collected empirical data from publicly traded companies’ financial reports. We also collected the companies’ analysis of IFRS 15 to analyze the revenue streams. In the study, we used the variables net sales, gross margin and operating margin to measure the effects of IFRS 15. Result: The study’s results showed that most the companies wouldn’t have a quantifiable impact by IFRS 15. Only a small portion of the population in the study received a quantifiable impact by IFRS 15. A large proportion of the population were classified as statistical loss since they haven’t started to analyze the effects yet.

The terror attacks in Norway 2011, targeting what the perpetrator described as proponents of immigration and multicultural society, created exceptional circumstances for people to reflect on issues of belonging. In this kind of situation it is assumed that people emphasize their affinity with the affected country. This, in turn, makes the problematization of the affinities displayed particularly interesting since the act of expressing them even in a very taxing situation indicates their importance. Texts by individuals from ethnic minorities, written soon after the attacks, are analysed in terms of conceptions of 'Norwegianness'. Results show explicit support for civic values but also multiple expressions of not feeling recognized as part of majority society also from individuals obviously acculturated to Norwegian lifestyles and cultural codes. These expressions are explained in terms of whiteness-non-whiteness and religion., Critical events, values and national identity formation

The terror attacks in Norway 2011, targeting what the perpetrator described as proponents of immigration and multicultural society, created exceptional circumstances for people to reflect on issues of belonging. In this kind of situation it is assumed that people emphasize their affinity with the affected country. This, in turn, makes the problematization of the affinities displayed particularly interesting since the act of expressing them even in a very taxing situation indicates their importance. Texts by individuals from ethnic minorities, written soon after the attacks, are analysed in terms of conceptions of 'Norwegianness'. Results show explicit support for civic values but also multiple expressions of not feeling recognized as part of majority society also from individuals obviously acculturated to Norwegian lifestyles and cultural codes. These expressions are explained in terms of whiteness-non-whiteness and religion., Critical events, values and national identity formation

Bakgrund och problemdiskussion: Inom intäktsredovisning råder det en problematik om när en intäkt ska redovisas samt till vilket belopp. Den 1 januari 2018 träder den nya intäktsredovisningsstandarden IFRS 15 i kraft och ersätter alla tidigare standarder som behandlade intäkter. IFRS 15 har ett fokus mot ett balansorienterat synsätt gentemot de tidigare standarderna som hade ett fokus mot ett resultaträkningsorienterat synsätt. Syfte: Denna studie ämnar sig åt att ge en överblick kring den omfattning bolag påverkas av IFRS 15. Syftet med studien är även att undersöka de berörda bolagens intäktsströmmar för att ge en förklaring till varför vissa intäktsströmmar påverkas samt inte påverkas. Metod: Studien har utgått från ett kvantitativt tillvägagångssätt där vi har samlat in empiriska data från börsnoterade bolags finansiella rapporter. Även bolagens analyser kring IFRS 15 betraktades för att kunna analysera intäktsströmmarna. I studien har vi använt oss utav variablerna nettoomsättning, bruttomarginal och rörelsemarginal för att mäta effekterna av IFRS 15. Resultat: Studiens resultat visade att majoriteten av bolagen inte kommer att få en kvantifierbar påverkan av IFRS 15. Endast en liten del av populationen i studien fick en kvantifierbar påverkan av IFRS 15. En stor del av populationen hamnade i bortfall eftersom de inte har hunnit analysera effekterna av IFRS 15., Background and problem discussion: In revenue recognition, there’s a big problem about when a revenue should be recognised and to what amount. The new revenue recognition standard enters into force 1 january 2018 and supersedes all the previous standards that treated revenue. IFRS 15 focuses on a balance-sheet oriented approach compared to the previous standards that focused on an income-statement approach. Purpose: The purpose of this study is to contribute an overview on how companies are affected by IFRS 15. This study also aims to investigate the revenue streams of the companies concerned by IFRS 15 by explaining why a certain revenue streams are affected and not affected. Method: The study is based on a quantitative approach where we collected empirical data from publicly traded companies’ financial reports. We also collected the companies’ analysis of IFRS 15 to analyze the revenue streams. In the study, we used the variables net sales, gross margin and operating margin to measure the effects of IFRS 15. Result: The study’s results showed that most the companies wouldn’t have a quantifiable impact by IFRS 15. Only a small portion of the population in the study received a quantifiable impact by IFRS 15. A large proportion of the population were classified as statistical loss since they haven’t started to analyze the effects yet.

The terror attacks in Norway 2011, targeting what the perpetrator described as proponents of immigration and multicultural society, created exceptional circumstances for people to reflect on issues of belonging. In this kind of situation it is assumed that people emphasize their affinity with the affected country. This, in turn, makes the problematization of the affinities displayed particularly interesting since the act of expressing them even in a very taxing situation indicates their importance. Texts by individuals from ethnic minorities, written soon after the attacks, are analysed in terms of conceptions of 'Norwegianness'. Results show explicit support for civic values but also multiple expressions of not feeling recognized as part of majority society also from individuals obviously acculturated to Norwegian lifestyles and cultural codes. These expressions are explained in terms of whiteness-non-whiteness and religion., Critical events, values and national identity formation

År 2002 startades ett gemensamt harmoniseringsprojekt, Norwalk-agreement, mellan IASB och FASB. Projektet bottnade i ett behov av att lättare kunna jämföra internationella företag samt att bemöta komplexiteten kring intäktsredovisning. Av Norwalk-agreement framställdes IFRS 15 vilken är den nya internationella redovisningsstandarden för intäkter. IFRS 15 kommer träda i kraft 1:e januari 2018 och ersätter alla tidigare standarder vad gäller intäkter från försäljning av varor och tjänster.Syftet med denna studie är att kartlägga eventuella skillnader som kan uppstå i och med att en ny standard för intäkter implementeras. Studien kommer fokusera på intäkter som härrör från försäljning av varor och tjänster och undersöka vilka konsekvenser detta kan få på företagsbeskattning, intressenter och särskilda nyckeltal. Studien kommer även undersöka om den goda redovisningsseden i Sverige påverkas. För att uppnå studiens syfte har fyra typfall konstruerats vilka blivit inspirerade av svenska rättskällor. Dessa typfall har i sin tur analyserats genom att tillämpa standarderna IFRS 15 och IAS 18. Metoden för studien är en kvalitativ innehållsanalys med abduktiv ansats och studien är av förutsägande karaktär.Studiens typfall och resultat visar på att implementeringen av IFRS 15 kommer ge förändringar vid vilken tidpunkt redovisning ska ske av varor och tjänster vilket föranleds av en förändring av kriterierna för recognition. Detta ger upphov till att företagsbeskattning, nyckeltal samt utdelningsmöjligheter förändras vilka i sin tur påverkar intressenternas relation till företag. Vidare visar resultatet att en möjlig förändring av god redovisningssed föreligger.Slutligen visar studien på att IFRS 15 är en mindre principbaserad standard där den så kallade femstegsmodellen erbjuder en mer omfattande vägledning än nuvarande intäktsstandard IAS 18., In 2002, a joint harmonization project, the Norwalk Agreement, was initiated by the IASB and FASB. The project was based on the need to more easily compare international companies and to address the complexity of revenue recognition. The Norwalk Agreement resulted in IFRS 15, which is the new international accounting standard for revenue. The new standard, IFRS 15, will come into effect on January 1 2018 and supersedes all previous standards regarding revenue from sales of goods and services.The purpose of this study is to identify possible differences that may arise as a new standard of revenue is implemented. The study will focus on revenue derived from sales of goods and services and investigate the impact this may have on corporate taxation, stakeholders and selected key performance indicators. The study will also investigate whether generally accepted accounting principles in Sweden is affected. In order to achieve the purpose of the study, four theoretical example cases have been constructed that have been inspired by Swedish sources of law. These example cases have been analysed by applying IFRS 15 and IAS 18. The methodology of the study is a qualitative content analysis with abductive character and is a predictive study.The empirical findings of the study indicate that the implementation of IFRS 15 will give rise to changes in the reporting of goods and services resulting from a change of recognition. This impacts corporate taxation, key ratios and dividend opportunities, which in turn affects stakeholder relationships with companies. Furthermore, the findings show that a possiblechange in generally accepted accounting principles in Sweden is at hand.Finally, the study shows that IFRS 15 is a less principle-based standard where the so-called five-step model offers more comprehensive guidance than the current revenue standard IAS 18.This paper is written in Swedish.

År 2002 startades ett gemensamt harmoniseringsprojekt, Norwalk-agreement, mellan IASB och FASB. Projektet bottnade i ett behov av att lättare kunna jämföra internationella företag samt att bemöta komplexiteten kring intäktsredovisning. Av Norwalk-agreement framställdes IFRS 15 vilken är den nya internationella redovisningsstandarden för intäkter. IFRS 15 kommer träda i kraft 1:e januari 2018 och ersätter alla tidigare standarder vad gäller intäkter från försäljning av varor och tjänster.Syftet med denna studie är att kartlägga eventuella skillnader som kan uppstå i och med att en ny standard för intäkter implementeras. Studien kommer fokusera på intäkter som härrör från försäljning av varor och tjänster och undersöka vilka konsekvenser detta kan få på företagsbeskattning, intressenter och särskilda nyckeltal. Studien kommer även undersöka om den goda redovisningsseden i Sverige påverkas. För att uppnå studiens syfte har fyra typfall konstruerats vilka blivit inspirerade av svenska rättskällor. Dessa typfall har i sin tur analyserats genom att tillämpa standarderna IFRS 15 och IAS 18. Metoden för studien är en kvalitativ innehållsanalys med abduktiv ansats och studien är av förutsägande karaktär.Studiens typfall och resultat visar på att implementeringen av IFRS 15 kommer ge förändringar vid vilken tidpunkt redovisning ska ske av varor och tjänster vilket föranleds av en förändring av kriterierna för recognition. Detta ger upphov till att företagsbeskattning, nyckeltal samt utdelningsmöjligheter förändras vilka i sin tur påverkar intressenternas relation till företag. Vidare visar resultatet att en möjlig förändring av god redovisningssed föreligger.Slutligen visar studien på att IFRS 15 är en mindre principbaserad standard där den så kallade femstegsmodellen erbjuder en mer omfattande vägledning än nuvarande intäktsstandard IAS 18., In 2002, a joint harmonization project, the Norwalk Agreement, was initiated by the IASB and FASB. The project was based on the need to more easily compare international companies and to address the complexity of revenue recognition. The Norwalk Agreement resulted in IFRS 15, which is the new international accounting standard for revenue. The new standard, IFRS 15, will come into effect on January 1 2018 and supersedes all previous standards regarding revenue from sales of goods and services.The purpose of this study is to identify possible differences that may arise as a new standard of revenue is implemented. The study will focus on revenue derived from sales of goods and services and investigate the impact this may have on corporate taxation, stakeholders and selected key performance indicators. The study will also investigate whether generally accepted accounting principles in Sweden is affected. In order to achieve the purpose of the study, four theoretical example cases have been constructed that have been inspired by Swedish sources of law. These example cases have been analysed by applying IFRS 15 and IAS 18. The methodology of the study is a qualitative content analysis with abductive character and is a predictive study.The empirical findings of the study indicate that the implementation of IFRS 15 will give rise to changes in the reporting of goods and services resulting from a change of recognition. This impacts corporate taxation, key ratios and dividend opportunities, which in turn affects stakeholder relationships with companies. Furthermore, the findings show that a possiblechange in generally accepted accounting principles in Sweden is at hand.Finally, the study shows that IFRS 15 is a less principle-based standard where the so-called five-step model offers more comprehensive guidance than the current revenue standard IAS 18.This paper is written in Swedish.

IASB och FASB utkom i maj 2014 med IFRS 15, en ny redovisningsstandard för intäktsredovisning. IFRS 15 kommer att ersätta de nuvarande standarderna för intäktsredovisning, IAS 18 och IAS 11. Tillämpningen av IFRS 15 kan resultera i mer eller mindre omfattande förändringar av intäktsredovisningen. Intäktsredovisning och effekten som följer av att tillämpa olika standarder och redovisningsprinciper har länge varit föremål för diskussion. Diskussionen bottnar i olika synsätt gällande när recognition av intäkter skall ske, det vill säga vilka rekvisit som skall föreligga för att en intäkt skall tas upp i resultaträkningen/rapport över totalresultat.I denna uppsats tillämpas rekvisitet för intäktsredovisning i enlighet med IFRS 15 och IAS 11 för att belysa effekten i resultaträkningen när respektive rekvisit tillämpas i samband med entreprenaduppdrag. Effekten av de olika rekvisiten för intäktsredovisningen av entreprenader, analyseras genom att tillämpa en modell som belyser olika informationsvärden som uppstår till följd av att rekvisiten tillämpas.Finansiella rapporter syftar till att delge information till intressenter. Vilka rekvisit som underbygger intäktsredovisningen har en nära koppling till informationsvärdet som erhålls. Olika intressenter efterfrågar olika informationsvärden i de finansiella rapporterna. I vissa fall premieras aktualitet och relevans, i andra fall tillförlitlighet. I denna uppsats analyseras två intressentperspektiv kopplat till det informationsvärde som tillämpningen av IAS 11 respektive IFRS 15 resulterar i. Decision-usefulness och stewardship utgör de primära intressentperspektiven som analyseras i denna studie.Syftet med denna studie är således att genom tillämpning av IAS 11 och IFRS 15, analysera konsekvenserna vid respektive tillämpning avseende intäktsredovisning av entreprenader. Vidare utvecklas en förklaringsmodell, underbygg med litteratur inom ämnesområdet, som konsekvent tillämpas för att analysera informationsvärdet som tillämp, In May 2014 the IASB and the FASB published IFRS 15, a new accounting standard for revenue recognition. IFRS 15 will replace the current standards on revenue recognition, IAS 18 and IAS 11. The application of IFRS 15 may result in more or less extensive changes in revenue recognition. Revenue recognition and the effect resulting from the application of different standards and policies has long been a subject of discussion. The discussion stems from the different views regarding when the recognition of revenue take place, i.e. the necessary prerequisites which must exist for income to be included in the income statement/statement of comprehensive income. In this paper the necessary prerequisite for revenue recognition is applied in accordance with IFRS 15 and IAS 11 in order to highlight the effect in the income statement when the respective necessary prerequisites is applied in the context of construction contracts. The effect of the various necessary prerequisites for revenue recognition of construction contracts is analyzed by applying a model that illustrates the different information values arising from the application of the necessary prerequisites. Financial reports are designed to communicate information to stakeholders. The necessary prerequisites that underpin revenue recognition have a close connection to the information value that is obtained. Different stakeholders demand different information values in the financial statements. In some cases timeliness and relevance is rewarded, in other cases reliability. In this paper a stakeholder perspective is illustrated which is linked to the information value that the application of IAS 11 and IFRS 15 results in. Decision-usefulness and stewardship are the primary stakeholder perspectives that are analyzed in this study. The purpose of this study is to analyze the consequences on revenue recognition by applying IAS 11 and IFRS 15 on construction contracts. The information value resulting from the application of

IASB och FASB utkom i maj 2014 med IFRS 15, en ny redovisningsstandard för intäktsredovisning. IFRS 15 kommer att ersätta de nuvarande standarderna för intäktsredovisning, IAS 18 och IAS 11. Tillämpningen av IFRS 15 kan resultera i mer eller mindre omfattande förändringar av intäktsredovisningen. Intäktsredovisning och effekten som följer av att tillämpa olika standarder och redovisningsprinciper har länge varit föremål för diskussion. Diskussionen bottnar i olika synsätt gällande när recognition av intäkter skall ske, det vill säga vilka rekvisit som skall föreligga för att en intäkt skall tas upp i resultaträkningen/rapport över totalresultat.I denna uppsats tillämpas rekvisitet för intäktsredovisning i enlighet med IFRS 15 och IAS 11 för att belysa effekten i resultaträkningen när respektive rekvisit tillämpas i samband med entreprenaduppdrag. Effekten av de olika rekvisiten för intäktsredovisningen av entreprenader, analyseras genom att tillämpa en modell som belyser olika informationsvärden som uppstår till följd av att rekvisiten tillämpas.Finansiella rapporter syftar till att delge information till intressenter. Vilka rekvisit som underbygger intäktsredovisningen har en nära koppling till informationsvärdet som erhålls. Olika intressenter efterfrågar olika informationsvärden i de finansiella rapporterna. I vissa fall premieras aktualitet och relevans, i andra fall tillförlitlighet. I denna uppsats analyseras två intressentperspektiv kopplat till det informationsvärde som tillämpningen av IAS 11 respektive IFRS 15 resulterar i. Decision-usefulness och stewardship utgör de primära intressentperspektiven som analyseras i denna studie.Syftet med denna studie är således att genom tillämpning av IAS 11 och IFRS 15, analysera konsekvenserna vid respektive tillämpning avseende intäktsredovisning av entreprenader. Vidare utvecklas en förklaringsmodell, underbygg med litteratur inom ämnesområdet, som konsekvent tillämpas för att analysera informationsvärdet som tillämp, In May 2014 the IASB and the FASB published IFRS 15, a new accounting standard for revenue recognition. IFRS 15 will replace the current standards on revenue recognition, IAS 18 and IAS 11. The application of IFRS 15 may result in more or less extensive changes in revenue recognition. Revenue recognition and the effect resulting from the application of different standards and policies has long been a subject of discussion. The discussion stems from the different views regarding when the recognition of revenue take place, i.e. the necessary prerequisites which must exist for income to be included in the income statement/statement of comprehensive income. In this paper the necessary prerequisite for revenue recognition is applied in accordance with IFRS 15 and IAS 11 in order to highlight the effect in the income statement when the respective necessary prerequisites is applied in the context of construction contracts. The effect of the various necessary prerequisites for revenue recognition of construction contracts is analyzed by applying a model that illustrates the different information values arising from the application of the necessary prerequisites. Financial reports are designed to communicate information to stakeholders. The necessary prerequisites that underpin revenue recognition have a close connection to the information value that is obtained. Different stakeholders demand different information values in the financial statements. In some cases timeliness and relevance is rewarded, in other cases reliability. In this paper a stakeholder perspective is illustrated which is linked to the information value that the application of IAS 11 and IFRS 15 results in. Decision-usefulness and stewardship are the primary stakeholder perspectives that are analyzed in this study. The purpose of this study is to analyze the consequences on revenue recognition by applying IAS 11 and IFRS 15 on construction contracts. The information value resulting from the application of

The terror attacks in Norway in July 2011 led to massive popular mobilization as expressed in particular in thousands of memory messages displayed at spontaneous memorial sites. This article is based on a review and analysis of all messages collected in Oslo and in the area around Utøya island, using the concepts ‘critical event’, ‘national identity dynamic’, ‘depoliticization’ and ‘domestic alien’. It is shown that the predominant theme in the messages of peace and compassion is partly made possible by subordinate themes of depoliticization and of alienating the perpetrator from majority, national community, thus contributing to the continued construction of a Norwegian, national identity., Critical events, values and national identity formation

In this article we ask if central values which people were in dialogue with in the memorial messages from Oslo Cathedral Square in the aftermath of July 22 nd 2011, may be seen as a part of Norwegian cultural memory, and if so, how. We answer this question in the affirmative, by elaborating on presentations of the Norwegian flag as a symbol of the values unity and solidarity, and on presentations of love and roses as weapons promoting the values love, humanity and calmness. In our discussion we have drawn on theory of cultural memory and suggested that the use of the Norwegian flag in the messages may be understood in the frame of Assmann’s term "canon", representing the active part of cultural remembrance, and that the message from the use of roses and hearts may be understood in the frame of the term "archive", representing the passive part of remembrance.

In this article we ask if central values which people were in dialogue with in the memorial messages from Oslo Cathedral Square in the aftermath of July 22 nd 2011, may be seen as a part of Norwegian cultural memory, and if so, how. We answer this question in the affirmative, by elaborating on presentations of the Norwegian flag as a symbol of the values unity and solidarity, and on presentations of love and roses as weapons promoting the values love, humanity and calmness. In our discussion we have drawn on theory of cultural memory and suggested that the use of the Norwegian flag in the messages may be understood in the frame of Assmann’s term "canon", representing the active part of cultural remembrance, and that the message from the use of roses and hearts may be understood in the frame of the term "archive", representing the passive part of remembrance.

The concept of the critical event was defined by Peter Woods, in 1993, and he later applied it to the analysis of educational realities in the field of historical ethnography. In the present study the current usefulness of this concept for the analysis of innovative projects in the educational context is examined. To illustrate the possibilities and fuel discussion, we analyze a specific project using the elements that define acritical event according to Woods., Peter Woods, en 1993, definió el concepto experiencia crítica para luego aplicarlo al análisis de realidades educativas dentro del campo de la etnografía histórica. En el presente estudio se plantea la utilidad que dicho concepto podría tener en la actualidad en el análisis de proyectos innovadores en el contexto educativo. Para ilustrar las posibilidades y alimentar la discusión, se analiza un proyecto concreto utilizando los elementos que definen una experiencia crítica según Woods.

In this article we ask if central values which people were in dialogue with in the memorial messages from Oslo Cathedral Square in the aftermath of July 22 nd 2011, may be seen as a part of Norwegian cultural memory, and if so, how. We answer this question in the affirmative, by elaborating on presentations of the Norwegian flag as a symbol of the values unity and solidarity, and on presentations of love and roses as weapons promoting the values love, humanity and calmness. In our discussion we have drawn on theory of cultural memory and suggested that the use of the Norwegian flag in the messages may be understood in the frame of Assmann’s term "canon", representing the active part of cultural remembrance, and that the message from the use of roses and hearts may be understood in the frame of the term "archive", representing the passive part of remembrance.

In this article we ask if central values which people were in dialogue with in the memorial messages from Oslo Cathedral Square in the aftermath of July 22 nd 2011, may be seen as a part of Norwegian cultural memory, and if so, how. We answer this question in the affirmative, by elaborating on presentations of the Norwegian flag as a symbol of the values unity and solidarity, and on presentations of love and roses as weapons promoting the values love, humanity and calmness. In our discussion we have drawn on theory of cultural memory and suggested that the use of the Norwegian flag in the messages may be understood in the frame of Assmann’s term "canon", representing the active part of cultural remembrance, and that the message from the use of roses and hearts may be understood in the frame of the term "archive", representing the passive part of remembrance.

In this article we ask if central values which people were in dialogue with in the memorial messages from Oslo Cathedral Square in the aftermath of July 22 nd 2011, may be seen as a part of Norwegian cultural memory, and if so, how. We answer this question in the affirmative, by elaborating on presentations of the Norwegian flag as a symbol of the values unity and solidarity, and on presentations of love and roses as weapons promoting the values love, humanity and calmness. In our discussion we have drawn on theory of cultural memory and suggested that the use of the Norwegian flag in the messages may be understood in the frame of Assmann’s term "canon", representing the active part of cultural remembrance, and that the message from the use of roses and hearts may be understood in the frame of the term "archive", representing the passive part of remembrance.