Är bensin bättre än biobränslen utifrån ett klimatperspektiv? Det frågade sig forskarna bakom två studier 2008 som skapade stor debatt. Sedan dess har debatten fortsatt och den rör beräkningar över de indirekta effekterna på markanvändning vid biobränsleproduktion. Enligt den ena studien ledde de indirekta effekterna från biobränslet till större utsläpp av växthusgaser jämfört med bensin. IndirektSerious questions have been raised about the environmental impacts of biofuels concerning indirect land use change (ILUC) and this concept may also be applied to other products such as bio-based plastics. The purpose of this study is to identify the uncertainties of including ILUC in life-cycle assessments. This study performed a literature review of journal articles examining ILUC. Including ILUC

Sammanfattning Titel: IFRS 15:s påverkan på intäktsredovisningen; En fallstudie i hur IFRS 15 påverkat svenska bygg- och fastighetsbranschens intäktsredovisning. Seminariedatum: 4 juni 2019 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Anna Eriksson, David Nyman och Omar Doughoz Handledare: Kristina Artsberg Nyckelord: Intäktsredovisning, princiAbstract Title: The Impact on Revenue Recognition Following IFRS 15; A case study on the impact of IFRS 15's revenue recognition applied to the Swedish construction and real estate industry. Seminar date: June 4th, 2019 Course: FEKH69, Degree Project Undergraduate level, Business Administration, 15 University Credits Points (ECTS) Authors: Anna Eriksson, David Nyman och Omar Doughoz Advi

Research problem: The current research into the performance management of virtual teams is scarce and fragmented. Furthermore, studies that have focused on the performance of virtual teams give limited managerial advice. Research aim: Thus, the focus of this study was to discover what could be learned about virtual teams when viewed through the lenses of existing performance management theories. T

The aim of this thesis is to present some new results on a growth process which was studied in a previous paper (Shcherbakov and Volkov, 2010). The growth process is based on a model from queuing theory, and it is a discrete-time Markov chain. We assume that we have a line of infinitely many particles arriving in our model. Where the particles are arriving sequentially to M sites with predetermine

The failing firm defence is an exception to the underlying philosophy of merger control. When the failing firm defence is applied successfully mergers that have anti-competitive effects are approved, due to the fact that the competitive structure would deteriorate in a similar fashion in the absence of the merger. This thesis examines the Commission´s approach in appraising such mergers under the

HRV är en förkortning av det engelska begreppet ”Heart rate variability” och beräknas med hjälp av data fr˚an ett elektrokardiogram, EKG. Detta mäter elek- triska signaler som skickas ut fr˚an hjärtat. En tydlig sammandragning av hjärtat kallas för puls och det syns tydlig p˚a ett EKG som en ökning i den elektriska signalen. I motsats till pulsen, är det inte själva hjärtslagen som är viktiga när Heart rate variability, commonly abbreviated as HRV, displays the variance between consecutive heartbeats. This variance occurs naturally but can change due to stress and problems with the cardiac system. HRV is therefore widely used for medical research. The goal of this thesis is to correctly classify two HRV signals where one is obtained at a resting state, the warm signal, while the cold signa

The focus of this paper is on the relationship between U.S. interest rates and real GDP per capita growth in emerging markets. The analysis of the paper seeks to determine if the relationship is negative and non-linear in nature as postulated by the paper’s two hypotheses. Three panel data regressions using the same dependent variable, real GDP per capita growth rate, but different explanatory var

Mjölk. Vad ser du framför dig när du läser ordet mjölk? Är det ett glas mjölk till skollunchen som barn, öppna gröna fält med betande kor eller kanske en jordgubbstårta på ett födelsedagskalas? Vilken bild du än får i huvudet så är mjölk för många en naturlig del av uppväxten med minnen som går så långt bak i tiden man kan minnas. Det är först på senare tid som mjölkkonsumtionen har börjat ifrågasSweden has for the last half-century had a very high consumption of dairy products compared to other European countries. This high demand in cow’s milk puts a lot of pressure on the dairy industry which requires a high amount of feed, water and energy to produce dairy products. These factors combined with the rumination that occurs when cows eat is the origin of the release of greenhouse gases (GH

An essential input to monetary policymaking is inflation forecasting, and one important factor regarding inflation forecasting debated by researchers is the use of a global component. This thesis builds upon Ciccarelli and Mojon (2005, 2010) as well as Gillitzer and McCarthy (2019), who investigate the performance of a global component when forecasting domestic inflation. This paper examines the i

Purpose: The purpose of the study is to, from a critical feminist perspective, illustrate and create understanding for how companies use feminism to broadcast commercial messages. Methodology: The study was conducted in the form of a case study. The analysis was made by doing a qualitative content analysis of images and text in order to illustrate the material’s underlying meaning. Theoretical

The Staffordshire hoard was found on 5 July 2009 outside Lichfield, close to Hammerwich. It is one of the biggest hoards that has been found in England. It consists of more than 3000 pieces and has been dated to the Anglo-Saxon period. This bachelor’s thesis in Archaeology examines some of the items in the Staffordshire hoard: two sword pommels, two pyramid- shaped sword fittings, two crosses and

This thesis is an initial attempt to investigate the relationship between premarital pregnancy and women’s career interruption in the Korean context. The case of marriage preceded by pregnancy has increased in South Korea in recent years. Previous studies have focused on the determinants of the premarital conception. However, little research has been done on the relationship between premarital con

Public participation during urban development is key for setting a project up for success and for supporting sustainable growth, but current detailed development plans available in paper-based 2D format are difficult for the public to understand. The literature has shown that the introduction of 3D visualizations can improve citizens’ understanding of a plan proposal; however, moving from static 2

The advantages of performing neutron-tagging measurements using a waveform digitizer are explored. An existing analog setup consisting of modular crate electronics at the Source-Testing Facility at the Division of Nuclear Physics in Lund, Sweden has been digitally replicated. Neutrons are detected using an organic liquid-scintillator detector while the corresponding 4.44 MeV gamma-rays are detecte

Trommespill er min forskning på å spille tromme på en avslappet og presis måte for å effektivt spille tromme. Det er ikke en forskning på generelt trommespill i orkester, jazz og andre sjangere, men heller rettet mot spesifikt trommesoloen jeg spiller på min eksamen: Mudra av Bob Becker. Dette solostykket går fort og er teknisk vanskelig. Kan jeg finne en teknikk som gjør at jeg kan spille det braDrumming is my research on being able to play drums in a relaxed matter while still being able to play my solos well. I have taken my drum piece: Mudra as an example. I play this at my exam concert. This piece is technically difficult. Can I learn a method of playing this piece well and still be relaxed? My method is to research into drummers who can play like I want and try to learn from them. I

I denna uppsats har jag undersökt och tillämpat två olika instuderingsmetoder och tagit reda på hur effektiva de är vid instudering av olika typer av musikstycken. Jag har även reflekterat över möjliga utvecklingsområden för de båda metoderna. Med den ena metoden utgår jag mer från musiken och dess karaktär och den andra mer utifrån ett tekniskt perspektiv. Jag har övat in fyra olika stycken, tillIn this essay I have analysed and applied two different methods of practice and found out how effective they are when studying different kinds of musical pieces. I have also reflected on how to improve the two methods. One of the methods centres around the music and it’s character and the other one around a more technical point of view. I have studied four different pieces and applied the two diff

Examensarbetets titel: Effekter av IFRS 16 ur ett jämförbarhetsperspektiv Seminariedatum: 2019-06-05 Ämne/kurs: FEKH69, Examensarbete kandidatnivå i redovisning, 15 högskolepoäng Författare: Annette Everum, Robin Hellberg och Emma Ivarsson Handledare: Peter W. Jönsson Fem nyckelord: Jämförbarhet, leasing, IFRS 16, kapitalisering, nyckeltal Syfte: Syftet med denna rapport är att beskriva ochTitle: Effects of IFRS 16 from a comparative perspective Seminar date: 2019-06-05 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credit Points Authors: Annette Everum, Robin Hellberg och Emma Ivarsson Advisor: Peter W. Jönsson Key words: Comparability, leasing, IFRS 16, capitalization, key ratio Purpose: The purpose of this rep

This thesis uses data from the Indonesian Family Life Survey to assess to test for differences in life satisfaction between rural and urban inhabitants. Individual level data including various demographic and socio-economic variables is used to test for the relationship. Results suggest that life satisfaction in urban Indonesian areas is higher than that in rural regions. Furthermore, satisfaction

Medellivslängden för människor runt om i världen är högre än någonsin. Äldre personer löper högre risk för att drabbas av kroniska sjukdomar, inklusive kronisk njursjukdom. Patienter med dysfunktionella njurar behöver dialys. Njurarnas huvudfunktion är att rena blodet från restprodukter och överflödigt vatten. År 2018 hade Sverige 4101 dialyspatienter av vilka 1026 hade hemdialys. En dialyspatientThe average life expectancy for people around the world is higher than ever before. Older people are at higher risk of suffering from chronic diseases, including chronic kidney disease. Patients with dysfunctional kidneys need dialysis. The main function of the kidneys is to clean the blood from waste products and excess water. In 2018, Sweden had 4101 dialysis patients of which 1026 had home dial

During the last years, virtual 3D city models have been widely used in application fields such as urban planning, environment simulations, and disaster management. With the development of high-rise buildings and the increasing densely built-up areas, an increasing number of authorities and companies have shown interest in integrating 3D city models with the cadastre. This is because on one hand, t