Search results

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

Kommunal styrning av hållbara konsumtionsmönster på hushållsnivå Många svenska kommuner har antagit ambitiösa klimatmål, flera av dem försöker påverka sina invånares konsumtionsmönster, vilket är en av de största orsakerna till växthusgasutsläppen. Hur kan svenska kommuner påverka sina invånares konsumtionsvanor, när konsumtionsvalet trots allt ligger i deras händer? I denna studie jämförs hur tToday 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

This study aims to analyse whether central bank’s explicit objective regarding financial stability has affected the practise of monetary policy and how this practise differs from economic theory. Through analysing the Bank of England and the Swedish Riksbank two central banks with different institutional setup and objectives regarding monetary policy and financial stability we see how the practice

This thesis aims to enhance the existing knowledge about cultural management and expanding its scope to discussing service creation in times of COVID-19 from a practice perspective, using public libraries as an example. There is extensive research on public libraries focusing on service encounters, service experience, service quality, place-making processes, and digitalization of library services.

This thesis analyzes how the young public feels about communication efforts that seek to emotionally appeal to them, by investigating the example of brand activist campaigns. By applying narrative theory, the study examines how these campaigns are structured to evoke emotions and how the young public emotionally responds to them. This way, the thesis has a holistic approach to the emotional side o

Active Frontages are a dominant ideal in urban planning, although the value and its contributions to the milieu is a relatively understudied subject. Consequently, the aim of this qualitative case study is to investigate which of the ground floor stores that are used at Augustenborgstorget, Malmö and whom control over the governance process and why governance processes lead to the different establ

Inflationen har stigit kraftigt de senaste åren runt om hela jorden. Stigningen kom oväntat och överraskade både centralbanker och kapitalförvaltare. Detta har lett till kraftiga ränteökningar för att försöka dämpa inflationen till lägre nivåer. Kanske hade det gått att undvika dessa kraftiga ränteökningarna om man hade haft tillgång till estimat av inflation på förhand. Vi undersöker i detta exDifferent models were developed with the aim of nowcasting inflation at a daily basis with high frequency variables, while using real-time data to avoid look ahead bias. Both popular machine learning models such as Random Forest and XGBoost, and more traditional models such as UMIDAS and Almon distributed lag models were used to make the nowcasts. The MIDAS framework was utilized as a way of handl

This thesis aims at evaluating the castle-building phenomenon in Italy and Japan through a comparative study of Canossa Castle in Italy and Azuchi Castle in Japan. By comparing Canossa Castle and Azuchi Castle, this thesis firstly investigates the definition of the word castle in Italian, Japanese and English to understand how languages influence the understanding of this phenomenon. By using pr

Fjärrvärme är en teknologi som har stor potential att bidra till att möjliggöra ett fossilfritt samhälle. För att uppnå denna potential, finns det dock en del förbättringar som måste göras för att förbättra fjärrvärmeverksamheten i stort, minska förlusterna från systemen och därmed öka konkurrenskraften hos fjärrvärme som teknologi. Ett flertal studier har visat att ett sätt att göra detta, och däDistrict Heating is a technology with the potential to enable a fossil-free society. However, to realize this potential, some improvements need to be made in order to improve District Heating operation at large, decrease losses in the systems, and thus increase the competitiveness of District Heating as a technology. Several have shown that a possible solution, to increase the efficiency of Distri

There is a widely regarded issue in Sweden, where its residents are categorized based on both their racial- and foreign affiliation, which may contribute to an individual's social exclusion from society. The categorization is based on a social construction with two opposite poles, “Swedes” and “non-swedes”, which causes concern for individuals with a foreign background as they become victims o

Currently at Axis, a local role-based access control system is used in devices, which forces the user credentials to be directly installed on the individual devices and the limited selection of roles does not allow for fine-grained access rights. This creates an administrative nightmare in a large scale network and leads to elevated privileges. Instead of this approach a profile based access contr

Denna kvalitativa studie syftade till att undersöka psykologers erfarenheter av att arbeta inom missbruksvården i Sverige och Danmark. Sex semistrukturerade intervjuer utfördes med tre svenska och tre danska psykologer, och materialet från dessa intervjuer analyserades via en reflexiv tematisk analys. Tre huvudteman identifierades; Patienten, psykologen och samhället, vilket handlar om organisatioThe aim of this qualitative study was to investigate psychologists' experiences of working in addiction care in Sweden and Denmark. Six semi structured interviews were conducted with three Swedish and three Danish psychologists, and the material was analysed using a reflective thematic analysis. Three main themes were identified; “The patient, the psychologist and society” which describes how

Family firms play an important role in the global economy. Family firms are defined as firms owned and managed by a family constellation. While their governance structure is different from non-family firms, family firms face similar questions of internalisation as their non-family counterparts. This study aims to determine how non-financial aspects may motivate the choice of internalising in f

The aim of this study is to analyze the differences in years of education for men and women, and how these differences affect economic growth. The author believes there is a significant loss of human capital in the world, when girls for different reasons do not reach the same level of education as boys. This loss becomes clear by inspecting the literacy rate for each gender, and when viewing the o

Denna uppsats syftar till att undersöka och klargöra den rättsordning som de-finieras av artikel 24 i Avtalet avseende en enhetlig patentdomstol (UPCA). UPCA:s rättskällor består av en kombination av avtalet självt, andra gemen-samma rättsliga instrument och nationell lagstiftning. Nationell lag har lägst prioritet men kan ändå vara problematisk när den tillämpas av en enhetlig domstol, eftersom dThis thesis seeks to investigate and clarify the sources of law defined by Ar-ticle 24 of the Unified Patent Court Agreement (UPCA). The legal sources of UCPA comprises a combination of; the agreement itself, other common legal instruments, and national law. National law has lowest priority but may be a reason to concern when applied by a unified court, as it may cause uncertainty and contravene h

Syftet med denna studie var att undersöka relationen mellan män och kvinnors interdependence, det vill säga deras prioritering av nära relationer eller grupprelationer, samt nivå av tolerans mot en oliktänkande vän. För att göra detta skapades och distribuerades en enkät till universitetsstudenter vid olika lärosäten i Sverige. Enkäten bestod av frågor om deltagarnas prioritering av sociala relati

Bakgrund: Menopaus är en naturlig del av kvinnors åldrande och infaller runt 40–60 års ålder. Upplevelsen av symtomens påverkan i kroppen under denna period är högst individuell. Kvantitativa studier visar att klimakteriet har påverkan på delaktighet i aktivitet men studierna visar inte hur kvinnor upplever klimakteriets påverkan. Syfte: Studiens syfte är att undersöka kvinnors upplevelse av dela

Digital Deception and Inoculation: A Quantitative Study on Strategic Communica-tion Tactics Against AI-Generated Images and the Role of Bullshit Receptivity This thesis investigates the effectiveness of inoculation treatment using prebunking techniques to develop psychological defenses against believing syn-thetic images online. The study focuses on the influence of Bullshit Receptivity levels, s

Varumärken är av stor vikt för företag, då de utgör en ekonomisk resurs, kvalitetsstämpel och förmedlar ett budskap. Av naturliga skäl finns det därför ett intresse att registrera varumärken, för att erhålla de förmåner, såsom bl.a. den ensamrätt, en sådan registrering innebär. När en varumärkesansökan inkommer genomför registreringsmyndigheten en prövning mot bl.a. absoluta registreringshinder. ETrademarks are of great importance to companies as they constitute a financial resource, a promise of quality and convey a message. Therefore, there is an obvious interest in registering trademarks to obtain benefits, such as exclusive rights, which such registration entails. When a trademark application is received, the registration authority carries out an examination against, among other things