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Syftet med vår uppsats är att utifrån svenska mindre aktiebolags, revisorers och expertorgans perspektiv redogöra för om förslagen i propositionen ”Förenklade redovisningsregler m.m.” och BFNs ”Allmänna råd för K2 - mindre aktiebolag” överensstämmer med vad de anser behöver förenklas. Syftet är också att redogöra för vilken funktion redovisningen har för de mindre aktiebolagen och vilka konsekvens
Syftet med examensarbetet är att analysera om BFN stötte på problem vid upparbetningen, samt om vår expert och redovisningsekonomerna tror samma problem kommer att uppstå vid tillämpningen. Ändamålet är även att beskriva varför dessa kommer att bli problematiska och om andra problem kommer att uppstå. I teorin beskrivs gällande regelverk och kommande K2-regelverket för belysta problemområden samt
Summary Title: How to make decisions on software based service development in the mobile handset industry. –The Rapid Model for Holistic Application Evaluation Authors: Per-Inge Andersson Patrik Dreveborn Tutors: Björn Regnell, Department of Computer Science, Lund University Robert Wenglén, School of Economics and Management, Lund University Problem formulation: Academically the questions of findi
China is facing multiple challenges of environmental degradation, resource scarcity, and rapid urbanization. The challenges along with people's needs to improve living condition force China to value the importance of developing green buildings. In 2006 the first national green building assessment tool -‐ Evaluation Standard for Green Building (GBS) was released and widely implemented soon aft
This article examines the novel and film, Balzac et la petite tailleuse chinoise, by the Franco-Chinese writer and filmmaker Dai Sijie, the story of which takes place against the background of the Cultural Revolution. The first part of my analysis will make clear how the film illuminates and dramatizes the special texture, aesthetic, and structure of the novel. I then move on to investigate the li
Purpose: The purpose of this paper is to enhance the heat transfer and thermal performance in the trailing edge region of the vane with vortex generators (VGs). Design/methodology/approach: This numerical study presents the enhancement of thermal performance in the trailing part of a gas turbine blade. In the trailing part, generally, pin fins are used either in staggered or in-line arrangements t
We investigate how the anchoring effect—a well-established cognitive bias—influences the full distribution of subjective beliefs. While prior research extensively examines the impact of anchoring and other biases on point estimates, their effect on higher moments of the distribution remains unexplored. Through a pre-registered online experiment (N=732), we find that anchoring impacts the mean, var
This paper is based on a study where four go-along interviews with a total of sixteen participants were conducted in three Swedish cities. The purpose of this study was to find out how different aspects and qualities of the built environment affected different persons in terms of experiences of inclusion and exclusion and strategies used to deal with obstacles in the environment. The study highlig
In the Swedish context Swedish language skills are considered to be a crucial factor for an individual's ability to establish him/herself in society as well as on the labour market. Despite this, the Swedish organisation Swedish for Immigrants (SFI) has been exposed to extensive critique: Not enough students manage to establish themselves on the labour market, but get trapped in SFI. The purpo
Syfte Uppsatsens syfte var att undersöka om och i så fall hur sångintervention i klassrummet ger effekter på den språkliga förmågan, närmare bestämt på förståelse och produktion av berättelser, hos elever i årskurs 2. Metod Deltagare i studien var 66 elever i årskurs 2 från två olika skolor, fördelade på två grupper A och B. Sångintervention gavs fyra gånger i veckan i 5 veckor och data samlades iPurpose The aim of this paper was to investigate if and how song intervention in the classroom has an effect on narrative comprehension and production in Primary school students (2nd grade). Method Sixty-six 2nd grade students from two different schools, divided into two groups, A and B, participated. Song intervention was carried out four times a week for five weeks. Data was collected at three t
These days, talk of quantum technologies and the coming ‘quantum revolution’ or ‘quantum leap’ is hard to miss. There is a broad agreement that quantum technologies have a high probability of becoming the next disruptive technological development, and the way they should be regulated and the timing of such intervention are issues that are attracting increasing attention. An analysis of how these q
While the 8.2 ka abrupt cooling event is increasingly recognised as a major Holocene climatic anomaly, archaeological discussions of its cultural consequences have often been framed in terms of societal distress, including the collapse and abandonment of settlements. However, prehistoric communities must have responded in more diverse ways. This paper investigates the site-based socio-ecological a
The Kammu people are mainly rice farmers and live on mountain slopes in northern Laos. The chapter studies the expressives of the Yùan Kammu dialect from the combined perspectives of linguistics and ethnomusicology. Kammu expressives are derived from monosyllabic roots, which each carry the general meaning of those expressives that are derived from that root. The morphological processes involved i
Fuel cell hybrid electric vehicles (FCHEVs) are a promising solution for decarbonizing heavy-duty transport by combining hydrogen fuel cells with battery storage to deliver long range, fast refuelling, and high payload capacity. However, many existing simulation models rely on outdated fuel cell parameters, limiting their ability to reflect recent technological improvements and accurately predict
The North-Western Sahara Aquifer System (NWSAS) shared by Libya, Tunisia, and Algeria is one of North Africa’s biggest nonrenewable groundwater storage systems. The management of its resources in a sustainable way will be central to regional stability, food security, and climate resilience. This book chapter discusses how transboundary cooperation along the NWSAS has evolved through facilitation b
Uppåkra 2011. Forsknings- och seminarieundersökningar INSTITUTIONEN FÖR ARKEOLOGI OCH ANTIKENS HISTORIA, LUNDS UNIVERSITET ARKEOLOGISK UNDERSÖKNING Uppåkra 2011 Forsknings- och seminarieundersökningar Skåne, Staffanstorps kommun, Uppåkra socken, Stora Uppåkra 8:3 och 8:4, RAÄ 5 Bengt Söderberg och Birgitta Piltz Williams 2 UPPÅKRA 2011 UPPÅKRA 2011 3 Uppåkra 2011 © 2012 Institutionen för Arkeologi
https://www.uppakra.lu.se/fileadmin/_migrated/content_uploads/Soederberg___Piltz_Williams__Rapport_2011.pdf - 2026-05-23
Olmos-Miguelañez_etal_mod The 2nd EuroSoTL conference, June 8-9 2017, Lund, Sweden Involvement of pre-service teachers in e-assessment activities. An empirical study on the correlation between self- and peer- assigned grades S. Olmos-Migueláñez, E. Torrecilla-Sánchez, and A. Gamazo, University of Salamanca ABSTRACT: The involvement of students in assessment processes has been proven to enhance the
https://konferens.ht.lu.se/fileadmin/_migrated/content_uploads/Olmos-Miguelan__ez_etal.pdf - 2026-05-28
DIVISION OF STRUCTURAL MECHANICS Faculty of Engineering LTH, Lund University, Box 118, SE-221 00 Lund, Sweden • Tel: + 46 (0)46-222 73 70 • Fax: + 46 (0)46-222 44 20 • www.byggmek.lth.se xpTVSM-5223 (2016-12) MASTER’S DISSERTATION AT STRUCTURAL MECHANICS DEPARTMENT OF CONSTRUCTION SCIENCES | FACULTY OF ENGINEERING LTH | LUND UNIVERSITY AXEL KJELLMAN PRESENTATION JUNE 2017 REPORT Will be published
https://www.byggmek.lth.se/fileadmin/byggnadsmekanik/education/masterprojects/descriptions/xp5223.pdf - 2026-05-28
Exjobb - redigerat och eventuellt slutgiltigtx Master’s Dissertation Structural Mechanics JOHN ARGÉRUS och PETTER HASSELBERG Report TV SM -5177 JO H N A RG ÉRU S och PETTER H A SSELBERG B IM FÖ R A N A LY S O C H D IM EN SIO N ER IN G BIM FÖR ANALYS OCH DIMENSIONERING Denna sida skall vara tom! Copyright © 2011 by Structural Mechanics, LTH, Sweden. Printed by Wallin & Dalholm Digital AB, Lund, Swe
https://www.byggmek.lth.se/fileadmin/byggnadsmekanik/publications/tvsm5000/web5177.pdf - 2026-05-28
