Sammanfattning Examensarbetets titel: Digitala redovisningssystem - möjligheter eller hot? Seminariedatum: 15:e januari 2021. Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 HP. Författare: Arvid Wernberg, Oskar Hultberg, Victor Hedman. Handledare: Rolf Larsson. Nyckelord: Digital accounting, Technology acceptance model, Digitalisering, Automatisering. Syfte: Studiens syfte är att unAbstract Title: Digital accounting systems - opportunities or threats? Seminar date: 15th of January, 2021. Course: FEKH69, Bachelor degree project in Financial and Management Accounting, 15 ECTS. Authors: Arvid Wernberg, Oskar Hultberg, Victor Hedman. Advisor: Rolf Larsson. Keywords: Digital accounting, Technology acceptance model, Digitalization, Automatization. Purpose: The purpose of this thes

Syfte: Syftet med studien är att undersöka ekonomistyrningen i hotellföretag och analysera interdependencies i deras styrmix. Metod: Denna studie är en multipel fallstudie. Studien bygger på totalt sju semistrukturerade intervjuer med representanter från tre hotellföretag. Intervjupersonerna hade olika roller på ledningsnivå och avdelningsnivå. Teoretiska perspektiv: Ekonomistyrning utifrån ett

In 2019, a national incident operation was introduced by the Swedish police to reduce gun-shootings in public space, and to achieve public safety and security. The operation - known as Operation Rimfrost - introduced a new intelligence-based method to combat crime, which involved the use of different surveillance technologies in public space. "From a social space analysis perspective of Opera

The estimation of a country’s greenhouse gas emissions has appropriately calculated the total footprint of a nation. However, when such estimates are brought down to the level of each economic activity, they do not reflect the total consumption pattern of a sector by not taking intersectoral relationships into account. Therefore, this study has two major purposes: (1) to estimate the greenhouse ga

Yearly thousands travel from around the globe to Peru to participate in the ceremonial consumption of ayahuasca under the guidance of a shaman. The brew stimulates a psychedelic state in users that triggers hallucinations, powerful emotional responses,and severe physical reactions, all of which are codified into ritual practice. Drawing from ethnographic material gathered from one month of field w

As people and organizations make themselves more vulnerable on the internet, there is a significant increase in cybersecurity threats. Due to this, organizations and individuals think more about their actions online. However, organizations are constantly improving their methods, when handling confidential data and are developing an understanding of protecting consumers from such exposure. This res

With the progress seen in recent years, and especially since the beginning of the decade towards a more globalized world, airlines have gained special relevance as key players in this new game field. Then role they play is fundamental to guarantee that industries and individuals can move freely around the world, enabling many economic processes to succeed. Academics have studied, among other thing

There is a heated debate on what teaching practices should be used to foster the skills students need for the current and future workplace. The 21st-century skills movement, among others, argue that 21st-century skills such as creativity, critical thinking, and collaboration should be actively taught to students using more modern teaching practices (for example students working in small groups and

En av mekanismerna som ökar välståndet i ett samhälle är att avtal kommer till stånd mellan rationella nyttomaximerande aktörer. När avtal sluts ökar parternas välstånd och välståndet i samhället då avtalsobjektet efter avtalet ägs av den part som värdesätter den högst. En sådan transaktion frigör kvasiränta vilket kvantifierar ökningen av välståndet i samhället. Transaktioner kan dock förhindras One of the mechanisms that increase wealth in a society is that agreements are reached between rational utility-maximizing actors. When an agreement is entered into by the parties, the wealth of the parties and the society increase, since the contract object after the agreement is owned by the party that values it most. Such a transaction frees quasi-interest, which quantifies the increase of weal

Vid tiden för riksdagen 1809-1810 befann sig riket Sverige i kaos. Landets kung hade blivit avsatt samtidigt som de var i krig med både Ryssland och Frankrike. Samtidigt började nya idéer och tankar om reformer cirkulera i samhället. Bondeståndet reflekterade avundsamt kring adel- och prästeståndens privilegier som gav dessa skattelättnader, medan bönderna själva i stort sett saknade möjligheter tThe situation in Sweden was chaotic when the Swedish parliament assembled in 1809-1810. They were at war with Russia and France and had no king to lead them to neither victory nor peace. At the same time new ideas formed and thoughts of reformation circulated among the people. The peasantry contemplated their unprivileged state compared to the nobility and the clergy. They had to pay more taxes an

Faderskapspresumtionen i 1 kap. 1 § föräldrabalken innebär att maken till en gift kvinna som föder ett barn automatiskt blir barnets fader. Samhället och sätten vi samlever och bildar familj på förändras ständigt, varför det finns anledning att undersöka om faderskapspresumtionen har spelat ut sin roll. I uppsatsen undersöks just detta och faderskapspresumtionen sätts i relation till sin samtid ocThe presumption of parenthood under Chapter 1, Section 1 of the Children and Parents Code provides that fatherhood is presumed for a man who is married to a child’s mother. Society, cohabitation forms and the ways in which families are created are constantly changing, which raises the question of the pertinency of the presumption of parenthood. This is analyzed in the thesis and the provision is p

Regeringen har initierat en utredning angående möjligheterna att kriminalisera medlemskap i en rasistisk organisation. Ett sådant straffbud hade berört föreningsfriheten, den negativa yttrandefriheten och den fria åsiktsbildningen i regeringsformen. Syftet med undersökningen är att utreda den svenska fri- och rättighetsregleringen och ifall en kriminalisering hade varit förenlig med detta skydd. The Swedish government has initiated an inquiry as to whether membership in a racist organisation could be prohibited by law. Such a prohibition would touch upon the freedom of association, the negative freedom of expression and the free formation of opinion as protected by the Swedish constitution. The aim of this study is to investigate the Swedish regulation of basic human freedoms and if a pr

Studiens syfte har varit att studera polisens reformarbete i den ungefärliga tidsperioden som sträcker sig de 100-åren mellan 1920-2020 med utgångspunkt från nationaliseringsreformen 1965. De frågeställningar som ligger till grund för att ta sig an materialet och som denna undersökning vill besvara är, hur uppstod och vad var syftet med polisens två stora reformer? Hur blev utfallet av dessa? Och,The purpose of this study have been to research the swedish police authority reforms in the approximate timespan of the 100-years that passed between 1920-2020. The starting point of the study has been set to the nationalisation-reform in 1965 although further inquiry into the years before was needed for context. The research issues at hand are, how did the nationalisation come to be? And what was

Inom associationsrätten finns det personassociationer, som förenar personer, och kapitalassociationer, som förenar ett kapital. De sistnämnda har ett begränsat ansvar för delägarna, utgör egna rättssubjekt och består av ett grundkapital som väger upp det begränsade ansvaret. På grund av sina egenskaper har kapitalassociationen länge varit ett populärt val vid bolagsbildning. Uppsatsen utgör en komIn Corporate law there exist partnerships, which brings together people, and limited companies, which unites capital. The Limited company provides a limited liability for the individual co-owners, constitutes a legal entity and has an equity capital which is meant to compensate for the limited liability. Because of its characteristics limited companies have for a long time been a popular choice wh

Idag pågår en konflikt om området Nagorno-Karabach, med rötter i det tidiga 1900- talet, mellan armenier och azerier. Området är idag en självutnämnd republik utan internationellt erkännande. Konflikten präglas av att två folkrättsliga principer ställs emot varandra, principen om ett folks rätt till självbestämmande och principen om territoriell integritet, som respektive part i konflikten åberopaToday, a conflict is raging over the Nagorno-Karabakh area, with roots in the early 20th century, between Armenians and Azeris. The area is today a self-proclaimed republic without international recognition. The conflict is characterized by two opposing principles of international law, the principle of a people's right to self-determination and the principle of territorial integrity, which eac

This study employs the ESG-Sharpe Ratio frontiers framework and the ESG-adjusted CAPM model, introduced by Pedersen et al. (2020), to identify the costs and benefits of responsible investing and investigate the relationship between the environmental, social, and governance (ESG) issues and portfolio performance in different countries across Europe. In this paper, we explain the cross-country diffe

Physical activity plays a significant role in people's health, and the market for fitness apps is today a large growing market. This thesis work was conducted in conjunction with Advagym, Sony's connected gym solution that tracks activity using IoT sensors mounted on fitness machines to log detected exercises in a smartphone app. This work examines how to extend Advagym to include free w

The tawny owl resides in temperate forests in Europe and mainly hunts rodents but can also hunt other animals like birds,invertebrates and bats. In this study I examined how the diet of tawny owls varies during the span of 2018-2020, I also compared the diet found from nest boxes with footage obtained from cameras inside the nestboxes. The diet of the tawny owl can vary due to different reasons,

Denna uppsats studerar Komintern som underrättelsetjänst. Den överbryggar kopplingen mellan tidigare forskning avseende vad en underrättelseorganisation kan sägas vara och göra och jämför denna kunskapsbas med empiriskt material om Kominterns verksamhet. Fokus läggs på Kominterns arbete i USA genom det amerikanska kommunistpartiet CPUSA och uppsatsen sällar sig till Stout och Warners förståelse av

Under våren 2020 har många blivit påverkade av det så kallade coronaviruset, Covid19. Viruset har eskalerat i hög takt och utvecklats till en pandemi som påverkat världsekonomin och samtliga branscher. Dagligvaruhandeln har framförallt blivit påverkad och diskussioner har väckts kring konsumenters agerande i samband med den höga försäljningsökningen. Konsumtion under kriser har i tidigare forsknin