Filtyp
Varför väljer de svenska onoterade företag i denna studie att redovisa enligt K3 eller IFRS? Vilka är anledningarna och kan de ge vägledning och en förklaring till huruvida något av redovisningsregelverk är att föredra för onoterade företag? Studiens syfte är att undersöka vilka anledningar är till att utvalda svenska onoterade företag väljer att redovisa enligt K3 eller IFRS. Utan att generaliser
The aim of this paper is to investigate if the macroeconomic balance approach will generate different misalignments whether net foreign assets or cumulative current account is applied. The dataset consist of the G10 countries and range from 1981 to 2011. The relevant determinants of the current account are found to be fiscal balance, population growth, net foreign assets, cumulative current accoun
The effects of visual feedback in writing have mainly been investigated in the context of L1 handwriting and findings generally point to the detrimental effects of visual suppression, in terms of lower quality of the text, shorter clauses and lack of coherence. An investigation of visual feedback effects in computer-based L2 text production has not been undertaken yet. More specifically, findings
The Common Agricultural Policy (CAP) was established in the post Second World War society in Western Europe. Its emphasis was to resolve the problems regarding the agriculture and non-existing food supplies, by offering subsidies to vulnerable farmers. This was assumed to increase the farmer’s production incentives. Today, CAP constitutes almost half of the common EU-budget, still subsidizing far
Turkey has recieved recurring criticism on their disrespect of women and their rights and The European Union Commission and CEDAW, the Convention on the Elimination of all forms of Discrimination Against Women, are two examples of critics. However, during the last years Turkey has shown a number of improvments and positive developments. Two flagrant examples of the extended debate of the above men
Transport planning has historically been dominated by masculinity norms with minimal attention to sustainability, but these norms are challenged. Our analytical framework explores municipal solutions to sustainable transport that go beyond traditional norms and advances knowledge on how gendered sustainability norms are articulated in municipal transport policies and planning documents. The articl
Multinational corporations (MNCs) are moving not only their headquarters but also their logistics operations to low-tax jurisdictions to minimise the tax burden. However, the logistics andfiscal domains are guided by different principles. This study aims to explore the cross-country implications of locating facilities in low-tax jurisdictions to takeadvantage of tax arbitrage. A single case study
This paper investigates transient performance of inverter-based microgrids in terms of the resistive power losses incurred in regulating frequency under persistent stochastic disturbances. We model the inverters as second-order oscillators and compare two algorithms for frequency regulation: the standard frequency droop controller and a distributed proportional-integral (PI) controller. The transi
We investigated allozyme variation and phenotypic variation in leaf shape in 15 populations of the shrub Hippocrepis emerus (Leguminosae) from the three isolated, regional populations in Scandinavia and analysed patterns of differentiation and the hierarchical structuring of diversity on different geographic scales There are pronounced geographic differences between the Norwegian and Swedish isola
Smoking is rare in patients with ulcerative colitis (UC). Onsets are common after stopping smoking. Several observations suggest possible immunologic mechanisms in UC. As smoking has an immunosuppressive effect, a possible role of smoking in UC could be immunosuppression. In this study an analogous hypothesis was investigated by studying smoking habits in patients with systemic lupus erythematosus
To promote attainment and inclusion, Sweden offers tuition in migrant pupils’ mother tongues as a regular school subject. However, the formulation of learning aims is problematic, and resources allocated to the subject do not correspond to ambitions expressed in steering documents. This case study presents an analysis of the organization of Mother Tongue Studies at a highly diverse urban primary s
Post-traumatic stress disorder (PTSD) is a common and disabling disorder that develops as a consequence of traumatic events and is characterised by distressing re-experiencing of parts of the trauma, avoidance of reminders, emotional numbing and hyperarousal. The NICE guidelines for PTSD (2005) recommend trauma-focused psychological therapy as the first-line treatment. A survey of 129 GPs in south
We study a small Anderson-impurity cluster using lattice density functional methods, and try todetermine the exact exchange-correlation (XC) potential via reverse engineering. In doing so we nd singlet{triplet degenerate interacting ground states which cannot be v0-represented in an ensemble-DFT sense. Wealso nd that it is possible to represent a triplet ground state as a pure state, but not the s
Particle physics has arrived at an important moment of its history. The discovery of the Higgs boson, with a mass of 125 GeV, completes the matrix of particles and interactions that has constituted the “Standard Model” for several decades. This model is a consistent and predictive theory, which has so far proven successful at describing all phenomena accessible to collider experiments. However, se
Large eddy simulations (LES) of a stirred reactor with a liquid volume of 0.64 m3 were performed. The tank was stirred by either two standard Rushton impellers or two Scaba 6SRGT impellers. The LES can provide details of the flow field that cannot be obtained with so‐called Reynolds‐averaged equations and the corresponding models. The unsteady spatially filtered incompressible Navier‐Stokes equati
This paper presents the features of a survey on Swedish firms’ export decisions conducted in February 2015 focusing on a sample of 10,000 small and medium-sized enterprises. The survey was divided into two major sections. The first section targeted all firms and focused on firms’ general situation (e.g. competition, type of co-operations, etc.). The second section focused on firms’ export decision
