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Examensarbetets titel: Redovisningsmanipulation vid Börsintroduktion, behöver investerare ta hänsyn till redovisningsmanipulation vid börsintroduktioner? Seminariedatum: 2018-06-01 Ämne/kurs: FEKH69, Examensarbete kandidatnivå i redovisning, 15 högskolepoäng Författare: Gustaf Håkansson, Albin Ohlander & Peder Wachtmeister Handledare: Peter Jönsson Fem nyckelord: Redovisningsmanipulation

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Japan continuously attempts to reinterpret war-renouncing Article 9 while at the same time stressing its devotion to pacifism, most recently through the Legislation for Peace and Security. The new Legislation allows Japan to engage in collective self-defense, which was considered unconstitutional for 70 years. This thesis examines Japan’s legitimization of such change, answering the question; how

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This thesis examines the Ethiopian laws governing polygamy in light of international human rights law standards and liberal feminist legal perspective. The international human rights law regime calls for the abolishment of polygamy through general comments/recommendations issued by the CEDAW and ICCPR treaty bodies. The call for abolishment is based on the notions of equality and dignity while pro

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This thesis explores the Chinese Communist Party (CCP)’s reestablishment of disciplinary organs from the central to township/commune levels in the early post-Mao era (1979-1981). It set out to show why such organs came into being and how, with their help, the party attempted to strengthen its infrastructure and adopt specific measures to prevent the abuses of power at the grassroots level. The res

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According to the Economic Intelligence Unit's 2017 Democracy Index, less than half of the EU countries are "fully democratic." Consequently, there is a deficiency in compliance to the EU values among the Member States in the EU. In 2016, United Kingdom voted in favor of leaving the European Union. One of the central questions for the EU was the question what was going to happen with

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Children used by military groups in armed conflicts are assigned to different roles and activities depending on their gender identities. In this thesis, therefore, the hypothesis put forward is that application and interpretation of the war crime of “using [children under the age of fifteen years] to participate actively in hostilities” (Articles 8(2)(b)(xxvi) and 8(2)(e)(vii) of the Rome Statute

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Examensarbetets titel: Långsiktiga Aktierelaterade Incitamentsprogram Seminariedatum: 31/5-2018 Ämne/kurs: FEKH89, Examensarbete kandidatnivå i Finansiering, 15 högskolepoäng Författare: Sofia Bontin, Sarah Jängnemyr & Sara Oscarsson Handledare: Maria Gårdängen Nyckelord: Långsiktiga aktierelaterade incitamentsprogram, totalavkastning, sektortillhörighet, principal-agent teorin och NAS

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Sveriges regering satte 2011 upp mål om att bli bäst på att utnyttja digitaliseringens möjligheter. Digitaliseringen av bygglovsprocessen har trots det gått långsamt. Bygglovsprocessen idag (2018) är en långsam, dyr och ineffektiv process. Möjligheten att söka bygglov med e-legitimation finns endast hos 30 procent av kommunerna och 60 procent har någon slags e-tjänst ansökan. Ansökningarna innebärThe Swedish government set up a goal in 2011 of making the best use of digitization opportunities. The digitization of the building permit process has, however, been slow. The process of building permits is today (2018) a slow, expensive and inefficient process. The possibilities to apply for building permits with e-credentials is only available in 30 percent of municipalities and 60 percent have

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In this master thesis computational fluid dynamic simulations of two plate heat exchanger channels have been performed in Ansys CFX. The full geometry of the channels has not been included, the channels were modeled with a flat geometry instead of a corrugated pattern. To account for the effect of the corrugation on the pressure drop, one-time pressure losses and momentum sources were added in the

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Syfte: Syftet med denna studie är att identifiera ett intervall av optimal förstadagsavkastning för börsintroduktioner på den svenska aktiemarknaden ur ett ledningsperspektiv, samt att undersöka ett antal variablers samband med nämnda optimala förstadagsavkastning. Metod: I studien har en kvantitativ metod med en deduktiv ansats använts för att analysera insamlad sekundärdata. Teoretiska perspek

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Collimated Transmission Spectroscopy (CTS) is a technique that is commonly used to study the optical absorption of different media. In this work CTS was used to measure the absorbance of pure raspberry juice in order to investigate how well the fruit content may be determined in a commercially available raspberry fruit drink. Another method, RGB colorimetry, which is a much more available techniqu

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This Bachelor’s thesis examines how masculinity is enacted in three different advertising campaigns from the Dutch menswear brand Suitsupply. The material consists of six photos, which are analyzed using visual semiotic analysis based on Barthes’ theories. To categorize the masculinity, theories from Connell, Halberstam and Nordberg are used. Ethnicity, poses, gaze, milieus and class are contribut

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This thesis develops a simplified financial network model for an interbank lending system which is then analyzed in terms of contagion when exposed to external liquidity shocks. The aim is to understand how individual institutions and the network structure affect the shock propagation and finding factors that increase respectively decrease the systemic risk of the network. The network structures a

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Title: Evaluating and improving a spare parts warehouse in the mining industry – a case study at Sandvik AB. Authors: Filip Linse, Jacob Sandefeldt Supervisor: Joakim Kembro, Department of Industrial Management and Logistics, Faculty of Engineering, Lund University Problem description: The importance of having efficient warehouse operations is increasing as customer demand changes quickly in comb

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Bakgrund: De finansiella marknaderna har genomgått en enorm utveckling under de senaste tjugo åren och är numera involverade i att skapa nya finansiella instrument. Idag anses organisationer behöva ta ett ansvar för hur de påverkar samhället såväl ur ett ekonomiskt-, miljömässigt och socialt perspektiv. Gröna obligationer är en marknad som har växt kraftigt och man kan undra vad är det för faktore

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The number of international students in higher education is steadily increasing, so their experiences in the new environment is a topic gaining more and more interest from academics (Wu & Hammond, 2011). The current research suggests a model for determining international students’ happiness. The determining factors in the hypothesized model are university satisfaction, residential satisfaction

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The purpose of this thesis is to show how the Swedish market reacts to the appointment of a new female board member and whether this has a negative or positive affect on the share price in the short term. The theoretical framework complying of the efficient market hypothesis and behavioral finance sets the basis for the hypotheses and analysis. By using data from 120 observations from publicly tra