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Sammanfattning Titel: IFRS 15 - Full eller modifierad retroaktiv tillämpning? En studie om standardens effekter och faktorer bakom företags val av övergångsmetod. Seminariedatum: 2 juni 2021 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Julia Baeza, Vendela Barth och Felicia Sonesson Handledare: Kristina Artsberg Nyckelord: IFRS 15, intäktsredovisningAbstract Title: IFRS 15 - Full or Modified Retrospective Application? A study of the standard’s effects and the factors behind companies’ choice of transition method. Seminar date: June 2nd, 2021 Course: FEKH69, Degree Project Undergraduate level, Business Administration, 15 University Credits Points (ECTS) Authors: Julia Baeza, Vendela Barth and Felicia Sonesson Advisor: Kristina Artsberg Key wor

Today most Swedish municipalities work actively with climate change mitigation with the goal to decrease their total emissions of greenhouse gases. To achieve this, the municipalities must decrease their consumption related emissions. This is a rather new question within local governance, which begs the question, how do municipalities work to govern its citizens’ consumption patterns? This study s

In recent year, many countries have achieved the economic growth to different extent all over the world, but more problems were emerged along with the process of development. The problem of income distribution has been raised and became a chronic concern for researchers and governments ever since. Not only the developing countries, but also the developed countries are suffering the inequality issu

Purpose: The purpose of this paper is to investigate the concepts of brand integrity, brand reputation, brand crisis management and communication strategies used by brands to combat the cancel culture setting. This exploratory study may also aid marketing practitioners in developing appropriate crisis management strategies in response to such a crisis. Research Question: what is the relationship b

Academia is vertically gender segregated, where women are underrepresented in senior positions in all fields (Allbright, 2019; Curtis, 2011; European Commission, 2016; Swedish Higher Education Authority (UKÄ), 2017). This study investigated research self-efficacy and social belongingness expectations as social cognitive mediators of research career interest in a sample of 239 Swedish social scienc

This study aims to investigate whether countries succeed to reduce their contribution to global emissions when countries reach higher levels of income. As a result of rapid changes in international trade, a country’s emission responsibility goes beyond national borders, which should be adequately captured in their carbon footprint. This study discusses that the two conventional accounting measures

Using data on Mergers and Acquisitions (M&A) transactions available on the S&P Capital IQ database, this paper aims to contribute to the growing body of knowledge on Emerging Market Multinational Enterprises (EMNEs). Basing itself on the idea that EMNEs may differ significantly in their behavior, investment patterns, and strategic choices from their counterparts from already established ma

The mosquito Aedes aegypti is a known vector for many diseases, which leads to the use of harmful insecticides. Painless is a membrane protein that plays a role in sensing noxious heat mechanical stimuli, and by determining its structure, it could potentially be a target repellents as an alternative to insecticides. By expressing Painless an additional eGFP HisTag in yeast cells, the protein can

Family reunification lies at the intersection of humanitarian values, national identity, and gender politics, making it one of the most complex and debated areas of immigration policy. This thesis examines how nationalism and gender inequality, individually and together, shape family reunification policies across 27 European countries. Grounded in the theoretical frameworks of femonationalism, int

Basal cell carcinoma is the most abundant malignant neoplasm in humans, the pathology of which is characterized by an abnormal proliferation of basal cells. Basal cell carcinoma can show a variety of different morphologies, which are based on different cellular biology. Furthermore, the carcinoma often grows invisibly to the eye imbedded in the surrounding skin. Therefore, in some cases its clinic

How do you govern a university to make it effective in the real world? This informative book explores the increasingly complex challenges in governing and managing contemporary universities. Mats Benner demonstrates how institutions can best respond to changing social, economic and political dynamics to ensure their efficient operation and continued growth.Drawing on case studies from leading univ

An increasing number of scholarly publishers are beginning to make their journals available electronically. At the same time there is a growing amount of exclusively electronic journals freely accessible on the Internet. These are facts that librarians have to take into consideration. This master's thesis aims to describe the electronic journal and its role in Swedish academic libraries. In a

The purpose of this study was to investigate and compare how and why consumers of different ethnic backgrounds value and prioritize product attributes among food in certain ways. We expected to find culturally bound attitude differences and our aim was to relate those to, and challenge, present knowledge of information structures. Consequently, we also aimed to use this new knowledge of attribute

The cellular interior is a dense environment. Understanding how such an environment impacts the properties of proteins and other macromolecules, as well as how weak, non-specific interactions drive processes such as protein droplet formation through liquid-liquid phase separation, is a major challenge in biological physics. The complexity of this environment often makes experimental studies extrem

The first measurement of the production of pions, kaons, (anti-)protons and ϕ mesons at midrapidity in Xe–Xe collisions at sNN=5.44TeV is presented. Transverse momentum (pT) spectra and pT-integrated yields are extracted in several centrality intervals bridging from p–Pb to mid-central Pb–Pb collisions in terms of final-state multiplicity. The study of Xe–Xe and Pb–Pb collisions allows systems at

In this paper, we investigate the security of SNOW-V, demonstrating two guess-and-determine (GnD) attacks against the full version with complexities 2384 and 2378, respectively, and one distinguishing attack against a reduced variant with complexity 2303 . Our GnD attacks use enumeration with recursion to explore valid guessing paths, and try to truncate as many invalid guessing paths as possible

Deep learning is a machine learning technique inspired by the biological nervous system. The method has been used more and more over the last decades. Within this thesis, convolutional neural networks (CNN:s) are used for Gleason classification of prostate cancer in histopathological images. The data that has been used consists of digitalized microscopic images of prostate biopsies stained with ha

A well-known maxim defines politics as "the art of the possible". This definition implies that the nature of politics is relative to specific circumstances and derives from an adoption of the line of action possible under given circumstances; correlated to this is a rejection of political activities whose realisation is impossible while being subjected to these circumstances. This essay

In the present study, the relationship of multidimensional perfectionism (self-oriented, other-oriented, and socially prescribed perfectionism) and depressive symptoms related to disordered eating behaviours were investigated in a university context. Results from 112 participants showed that both perfectionism and depressive symptoms have a positive relationship with disordered eating behaviours,