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The area of measurement principles is considered one of the most controversial aspects of the Exposure Draft for Small and Medium sized enterprises. Although fair value measurement has been mandated for some assets and liabilities under IFRS for SMEs, the issues of when fair value accounting is appropriate and when is not is still far from resolved. Generally, the effect of application of fair val
12 maj 2025 12:00 till 13:00 | Seminarium A conversation with two Lund residents who experienced World War Two as children in Germany. Jutta Beer (*1938) experienced the 8th of May 1945 in a heavily destroyed Leipzig together with her mother; her father was at the Western front where he had already served during WW1. After the war, Jutta grew up in the German Democratic Republic and worked in the
https://www.lu.se/evenemang/end-ww2-germany-through-eyes-two-german-children-pa-svenska - 2026-05-16
This examination work is the final work in our education to become a Bachelor of Science in Mechanical Engineering by the University of Lund. The main purpose with this work has been to develop a new effective material handling system for TPPM AB in Lund since the existing system starts to become out of date. The future system that is going to be installed shall have the capacity to support all
To probe into the artistic possibilities of Artificial Intelligence (AI) generating operatic elements, we have engaged in a practice-led inquiry as designers and artists. We took the process of prototyping a chamber opera with interactive features as our starting point, exploring how AI could work as a source of stimuli in opera productions, and how prototyping might add to the design and evaluati
Abstract—Denna artikel beskriver hur undervisningen i grundkursen i mekanik för maskinteknik förändrades för att främja djupinlärning hos studenterna och öka examinationsfrekvensen. Strategin var baserad på utökade möjligheter för aktiv inlärning och styrning av inlärning genom att införa förändringar i examinationen. Under kursens gång implementerades kontinuerlig examination med inlämningsuppgif
With this thesis we want to prove that by using a single formula for picking stocks, Joel Greenblatt’s ‘’Magic Formula’’, it is possible to achieve returns higher than those achieved by a related index. To prove this, we will construct a portfolio, according to “The Magic Formula”, and backtest the portfolio in the Swedish stock market. The test period will be March 1999 to January 2010 and we wil
Bricklaying is one of the most accident-prone professions in the construction industry, with heavy and non-ergonomic lifting being a leading cause of sick leave and back problems. Increased automation is expected to reduce the number of work-related accidents while simultaneously improving productivity. Existing solutions are often expensive and inflexible. This thesis investigates how a pick- and
