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Examensarbetets titel: Diskrepans mellan teoretiska utsikter och verklighetens applikation av verkligt värde Seminariedatum: 1 juni 2018 Ämne/kurs: FEKH69, Examensarbete kandidatnivå i redovisning, 15 högskolepoäng Författare: Markus Andersson, Gustav Westman, Mikael Zago Handledare: Kristina Artsberg Nyckelord: Fair Value, Accounting Standards, IFRS, PPE (Property, Plants and Equipment) och HistoTitle: Diskrepans mellan teoretiska utsikter och verklighetens applikation av verkligt värde Seminar date: June 1, 2018 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (ECTS) Authors: Markus Andersson, Gustav Westman, Mikael Zago Advisor: Kristina Artsberg Key words: Fair Value, Accounting Standards, IFRS, PPE (Property

This essay investigates how new innovations are introduced and implemented in the transportation system, and serves to illustrate this through a case study of Skånetrafiken and its plans to integrate mobility services. Mobility stands at the precipice of structural changes which will effectively challenge the social position of the car as the most common and self-evident choice of transportation.

Saudi Arabia constitutes an interesting paradox regarding female labour force participation. Despite high living standards and education levels among women, Saudi Arabia has the largest gender employment gap in the world. The Saudi government addresses this issue in the recently launched National Development Plan Vision 2030 which aims to reconstruct the economy in order to decrease the kingdom’s

In the midst of a global shift in world politics induced by the rise of emerging powers, the outdated and unequal international financial institutions (IFIs) that were set up after World War II are increasingly being challenged and scrutinized. International actors can use IFIs in numerous ways to enhance their position in the world system. For instance, they can be used as a vehicle to launder st

Varför slänger vi hela saker? I en tid där shopping på IKEA är ett stående helgnöje och soffkuddar byts ut med varje ny inredningssäsong växer sig trots allt ett intresse för en mer hållbar ekonomi och en miljövänligare livsstil större. Att skifta dagens resurskrävande och avfallsproducerande ekonomi till vad som brukar kallas en cirkulär ekonomi är en möjlig lösning för att möta den växande popIn a circular economy all materials and resources should be used for as long as possible, therefore waste management is a crucial part. This study aims to map the reasons behind how people chose to handle things they no longer want. By con- ducting interviews with 91 respondents at the two recycling centres in Lund; Gastelyckan and Gunnesbo, some general reasons were discovered. By interview- ing

Many companies today have a security system containing of devices such as cameras and other devices with some trigger functionality built in. It’s essential to be able to control all existing triggers in a security system for it to work flawlessly. As the number of triggers increases, the security system in question becomes more complicated to configure. Therefore, making configuration from an eas

En nyfödd stjärna är omgiven av en disk som består till mestadels av gas med en liten andel grus, en så kallad protoplanetarisk disk. Det är i den här disken som planeter bildas, och likt planeter så roterar den runt solen. En viktig egenskap hos den protoplanetariska disken är att den förändras med tiden. Stjärnans gravitation drar till sig material från disken, vilken gör att den blir mindre ochThe rate of migration and accretion onto protoplanets is greatly influenced by the structure of the surrounding protoplanetary disc. This structure changes with time as the disc evolves on a million year timescale, implying that the process of planet formation might look very different depending on when it was initiated. Further on, the evolution of the disc structure is affected on smaller timesc

The Museum of Artistic Process and Public Art – An exploration of the building’s distinct character and a proposal for an extension. In Lund, you’ll find a museum unlike any other – the Museum of Artistic Process and Public Art (Skissernas Museum). Renowned for its exceptional collection, it has also been my workplace for the past two years. This building, which I came to know in detail through my

The control of large and complex systems is a difficult but important topic. In applications, centralized control, in which all measurements about a system are used to compute control actions, is often preferable, since it allows for a better overview of the system and more precise control. However, in large networks, where the complexity of implementing a centralized controller becomes too diffic

Titel: Brand tribes: Varumärkeslojalitet hos europeiska fotbollssupportrar Seminariedatum: 2024-05-30 Kurs: FEKH29 Författare: Alexandros Papadopoulos, Alexander Christenson, Pontus Petersson Handledare: Thomas Hellström & Clara Gustafsson Nyckelord: Brand tribalism, Varumärkeslojalitet, Konsumentbeteende, Fotboll, Fotbollssupportrar, Missnöje. Syfte: Denna kvalitativa uppsats undersöker hur Title: Brand tribes: Brand loyalty of European football supporters Seminar Date: 2024-05-30 Course: FEKH29 Authors: Alexandros Papadopoulos, Alexander Christenson, Pontus Petersson Supervisors: Thomas Hellström & Clara Gustafsson Keywords: Brand Loyalty, Consumer behavior, Football, Football supporters, Dissatisfaction. Purpose: This qualitative thesis investigates how tribalism manifests amo

The aim with this project was to improve the workspace of activity based offices. In the aftermath of Covid-19, people working remote gave companies the possibility to create smaller offices with shared spaces. This removed the customizable workspace for the employees as they found themselves trying to find a new desk each day which suits them, and there for creating a hostile environment with no

Sexköpslagen trädde ikraft den 1 januari 1999 då Sverige, som första land i världen, förbjöd köp av sexuella tjänster i syfte att bekämpa prostitutionen. För att en kriminalisering ska anses vara befogad måste det finnas ett tydligt intresse som strafflagstiftningen avser att skydda. Vilka intressen som bedöms värda att skydda varierar dock i takt med att samhället utvecklas och kan därför komma aThe sex purchase act was established on the first of January 1999 when Sweden, as the first country in the world to do so, prohibited purchase of sexual favors in order to combat the prostitution. There has to be a clear interest, a so-called protective interest, that the criminal law intends to protect in order for a criminalization to be justified. The interests that are deemed worthy of protect

Ekonomisk ersättning till brottsoffer kan ta olika former och betalas av olika aktörer. De regler som avgör ersättningens storlek föreskriver ibland jämkning eller sänkning av beloppet på diverse grunder. Denna jämkning kan av brottsoffer potentiellt upplevas som en “sekundär viktimisering”. I detta arbete kartläggs grunderna för jämkning av ersättning till brottsoffer i svensk rätt och analyserasMonetary compensation to victims of crime can take different forms and be paid by different actors. The rules for calculating the compensation sometimes mandate reduction of the amount awarded for various reasons. This reduction can potentially be experienced by victims as a “secondary victimisation”. In the present work, the factors behind reduction of victim compensation in Swedish law and what

Influencer-marknadsföring är en produkt av de senaste årens allt mer digitaliserade värld. En influencer är en person vars yrke innebär att influera, främst genom sociala medier. Influencers är en unik och lönsam marknadsföringsstrategi. Däremot har yrket aktualiserat ett antal marknadsföringsrättsliga frågor. Marknadsföringslagen är omfattande och täcker även de juridiska problem som kan uppstå Influencer marketing is a result of an increasingly digitalized world. An influencer is a person whose profession involves influencing, primarily through social media. Influencer marketing is a unique and profitable marketing strategy for companies. However, the profession has raised a number of legal questions regarding marketing law. The Marketing Act is extensive and covers the legal problems

Efter aktiveringen av Internationella brottmålsdomstolens jurisdiktion över aggressionsbrottet i juli 2018 är dessa gärningar för första gången sedan Nürnbergtribunalen möjliga att väcka åtal för i en internationell domstol. Aggressionsbrottet kan bara begås av personer i position att effektivt utöva kontroll över eller styra politiska eller militära handlingar av en stat. Detta inkluderar, men inFollowing the activation of the International Criminal Court’s jurisdiction over the crime of aggression in July 2018, these acts are for the first time since the Nuremberg Tribunal possible to prosecute before an international court. The crime of aggression may only be conducted by persons in a position effectively to exercise control over or direct the political or military action of a State. Th

I en värld med ökande befolkning och därmed en ökande användning av ändliga naturresurser så som olja och metaller blir det viktigare att fokusera på hållbarhet och förnyelsebara råvaror för att minimera exploatering av de ändliga naturresurserna. Ett naturligt steg inom färg och plastindustrin är därmed att öka användningen av förnyelsebara råvaror vid produktionen av färg och plaster. Genom att This study focus on the gelation process of 1-methylidene ethane-1,2-dicarboxylic acid (MIA) polyesters and what causes the gelation. The influence of oxygen during the syntheses, how the molecular weight is affected and how the polyester changes chemically was studied. Analytical methods used were SEC, titration and NMR. The replicability of the experiments was investigated and confirmed. Testing

I Sverige har den fria bevisprövningen varit en stark processrättslig princip alltsedan inkvisitionens legala bevisteori övergavs. En konsekvens av den fria bevisprövningen är att några förbud mot vilka bevis som får användas emot en tilltalad inte får uppställas, detta gäller oavsett anskaffningssättet. I kontrast finns inom den amerikanska rätten en utarbetad exkluderingsregel som innebär att beIn Sweden, the free assessment of evidence has been a strong principle of procedural law ever since the legal proof theory of the inquisition was abandoned. As a consequence, no exclusionary rule has developed, which means that all evidence has to be admitted at trial, regardless of the way in which it has been gained. In contrast, American law has developed a distinct exclusionary rule. Consequen

An evaluation of the ecological status of 23 small water reservoirs in Burkina Faso was made in 2004 by IRD (Institut de Recherche pour le Développement), Large dominance of cyanobacteria in some of the reservoirs was one of the signs of an imbalance in the ecology of the water (Cecchi et al. 2005). This led to a further investigation in 2005 and an assumption that the dominance of cyanobacteria w