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The purpose of this study is to empirically test whether earnings management (both accruals-based and real) has an impact on the cost of public debt (approximated by credit ratings and bond yields) issued on the European bond market. Using a cross-sectional approach, accruals-based and real earnings management are estimated. The estimates are then used as explanatory variables in both an ordered r
This study addresses the question whether – and to what extent – work-related characteristics can explain the differences in retirement rates across thirteen European countries. To answer the research question from a gender perspective, a logistic regression and Blinder-Oaxaca decomposition analysis is conducted for the female and male population in each of the selected countries based on data fro
Volunteers fill an important function in the social work that constantly and in various ways goes on in our society. Without the volunteers' involvement there is a risk that many more people fall between the cracks than actually do, even in the Swedish welfare state. Since volunteers are people whose resources are finite, it is important to gain insight into what motivates, encourages and even
Sammanfattning Den här uppsatsen skrivs inom konkurrensrätt med fokus på Microsofts missbruk av dominerade ställning, på sin marknad inom IT och operativsystem vilket omfattar hela världsmarknaden. En central frågan är huruvida en marknadsdominerande plattformstillverkare kan gynna egna tilläggsprodukter (komplementära produkter) i sin virtuella infrastruktur, s.k. kopplingsförbehåll, utan att detAbstract This essay is written in the competition with a focus on Microsoft's abuse of dominant position in its market in IT and operating system which covers the entire world market. A central question is whether a dominant platform manufacturers can promote their own additional products (complementary products) in their virtual infrastructure, the so-called tying, without this constituting a
Denna artikel beskriver resultatet av ett examensarbete med syfte att utreda databasbaserade lagringsstrukturer för 3D-geodata. Projektet visade på vilka möjligheter det finns att skapa ett flexibelt databassystem där hantering så som lagring, uppdatering och addering av data är möjlig genom FME-skript. I och med den snabba teknikutvecklingen som skett det senaste årtiondet fanns tekniken för komThe interest in the production of 3D geo data has in recent years greatly increased, and many performers are interested in making use of 3D geo data for including urban design, planning, analysis, city models and web services. The use of 3D geo data can lead to an increased communication with the citizens thought interactive web maps. For example the user can slide around in a planned district or
The aim of the study is to develop a framework for symbolic simplification algorithms in the JModelica.org compiler. It should make the procedure of adding new algorithms to the compiler easier. Instead of the fixed order currently used in the compiler, algorithms will perform their simplifications to the model equations iteratively. This opens up the possibility for more simplifications being mad
Under förbränningsprocesser bildas mycket små partiklar av storleksordningen 1-100 nanometer och kallas därför nanopartiklar. Nanopartiklar utgör beståndsdelarna i det vi känner som sot. En nanometer är en etthundramiljontedels meter. Detta är svårt att föreställa sig. Istället kan man jämföra längden av ett par centimeter med längden av en resa runt ekvatorn. Nanopartiklar är så otroligt små atA simple investigation about the noise of the acquisition cards NI PXI-4495, provided by National Instruments, was performed. Standard deviations were calculated for data acquired from a signal generator, a constant voltage source and when the input channels were grounded, to estimate the noise. The obtained noise is in the order of a few millivolts when acquiring signals from the devices while th
The energy use in the building sector is increasing rapidly which contributes to the rise in global greenhouse gas concentration. Energy-efficient buildings are considered as healthy buildings due to the improved air quality and comfortable indoor environment. One million residential buildings were built in Sweden during 1965 and 1975 to minimize the acute housing shortage. This initiative was tak
Disease susceptibility mapping can produce risk maps showing predictive distribution of disease incidences. Hence, it is a useful tool for disease prevention. Data-driven approaches for disease susceptibility mapping model relationships and patterns from experience data. Therefore, using data-driven methods can facilitate a simple and direct approach towards disease susceptibility mapping. In th
Denna rapport beskriver arbetet med att ta fram en landseglare i samarbete med konsultföretaget Semcon. Företaget vill kunna använda produkten på mässor och events, därför ska produkten ska utstråla Semcons värdeord, vilka är ”Responsibility, Credibility, Excellence”. Målet med arbetet är att skapa en landseglare som är mera portabel och enklare att montera jämfört med befintliga på marknaden, menThis report describes the development of a land sailer together with the consulting company Semcon. The company wants to use the product at fairs and internal events, therefore shall the product reflect Semcons core values, which are “Responsibility, Credibility, Excellence”. The aim with the development is to create a land sailer which is more portable and easier to assemble compared to existing
I Sveriges storstäder råder idag stor bostadsbrist och byggandet av bostäder räcker inte till. Ett steg i arbetet med att möta det stora behovet av bostäder är att genomföra förtätningar. Lagar och regler har dock problematiserat och förhindrat många planerade förtätningsprojekt, vilket avsevärt försvårat arbetet med att bygga bort bostadsbristen. Ett av regelverken som utgör hinder mot förtätningA great shortage of housing is currently apparent in Sweden's major cities. To meet this need for housing, densification strategies are implemented. However, laws and regulations have complicated and prevented many planned densification projects, making the issue with housing shortage more difficult to address. One of the regulations that preclude densification of housing is the regulatory sys
The literature claims that elderly people need warmer indoor temperatures, short overheating periods and more light indoors. The thesis analysed a case study building in order to propose a solution of the façade design in the energy-efficient apartments for elderly people. Due to the simplified approach to the analysis, only specific apartments were chosen and optimized parts of design were shape
The Hanson Larson evolution model assumes that wave height grows or decays from an initial condition towards an equilibrium wave height through a simple exponential growth. The model uses wind input data, fetch length and depth measurements. Using this input parameters, it both determines the wave height and period values, thus predicts wave climate. The model is developed using deep water conditi
Examensarbetets titel: Från sluten till öppen innovationsprocess - En fallstudie av Stora Ensos öppna innovationsprojekt i Hyltebruk Seminariedatum: 2016-06-03 Ämne/kurs: FEKH19, Examensarbete i Strategic Management, kandidatnivå̊, 15 högskolepoäng Författare: Sara Albihn, Sofi Bondeson, Clara Melander Handledare: Niklas Hallberg Nyckelord: Öppen innovation, selektivt avslöjande, problemrelaterad Title: From a closed to an open innovation process - A Case Study of Stora Enso's innovation project in Hyltebruk Seminar date: 2016-06-03 Course: FEKH19, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or ECTS Authors: Sara Albihn, Sofi Bondeson, Clara Melander Advisor: Niklas Hallberg Key words: Open innovation, selective r
En klinisk pilotstudie med kvantitativ ansats har undersökt data från patienter diagnostiserade med depression, dystymi, ångeststörning eller bipolär sjukdom och deras barn och närstående utifrån skattad psykisk hälsa och familjefunktion. Data på baslinjenivå inhämtades från deltagare rekryterade i en pågående utvärderingsstudie av Axberg, Priebe och Grip (2013) som syftar till att utvärdera de prA clinical pilot study with a quantitative approach has examined data from patients diagnosed with depression, dysthymia, anxiety disorder or bipolar disorder, and their children and partners based on self-reported mental health and family functioning. Baseline data was collected from participants enrolled in an ongoing evaluation study by Axberg, Priebe and Grip (2013), which aims to evaluate the
This study examines five English teachers’ attitudes towards critical thinking (CT) and methods of assessment in English as a foreign language (EFL) in Sweden’s upper secondary school. Through the use of interviews and policy document analysis, it is uncovered how the teachers interpret critical thinking, how they report on supporting students’ abilities and how they report on assessing critical t
Summary Title: Sustainability reporting in Sweden - Possible effects from EU-directive 2014/95/EU Amount of words: 25 807 Authors: Albin Askman Junhede, Tobias Carlsson och Viktor Johansson Advisor: Per Magnus Andersson Key words: Sustainable development, sustainability report, guidelines for sustainability reporting, comparability, EU-directive 2014/95/EU. Purpose: With the basis in an ana
Syftet med denna uppsats är att bidra till en ökad förståelse för hur en destinations lokala aktörer kan använda filmturism för platsutveckling. Detta genom att undersöka utbudssidans arbete med platsmarknadsföring och kommodifiering av autenticitet i filmturism. Med filmturism som utgångspunkt har vi fokuserat på begreppen platsmarknadsföring, kommodifiering och autenticitet. Tidigare teorier h
