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This thesis aims to describe two most prominent cost accounting systems originated in Germany, Japan, and the U.S. respectively from the background, theoretical and empirical aspects, thereafter through comparison amongst the examined costing systems of the three chosen countries, bring about discussions on cost accounting practices in general as well as the development of cost accounting practice

This thesis covers the implementation and usage of PyFMI 2.0, an enhancement of the already existing PyFMI, a Python based simulation environment for importing and solving discontinuous systems of ordinary differential equations with in- and outputs, so-called simulations of Functional Mock-up Units. In particular, PyFMI 2.0 uses the Functional Mock-up Interface, FMI, 2.0 for interacting with Func

Authors: Sara Engdahl and Nina Wensmark Title: "... at the same time it depends on me. I can’t be sulky and angry ... and then in the next minute they are supposed to learn something. "- A qualitative study of teachers' attitudes towards disruptive student behaviour. Supervisor: Anders Östnäs A disruptive classroom environment could be a dilemma for a teacher: who should the teacher

While culture “stresses social life as such: individuals in their relations to others” , this thesis paper deals with culture alongside notions of values, beliefs and national preference/interest. The cultural aspect will shed into light by a wider perspective – the influence it has among European Union´s social and political life. Within EU, the United Kingdom holds high gains and strong financia

In this essay, I aim to deal with the accounts of the concept of “Renaissance” as a time period. In 1860 the Swiss cultural historian Jacob Burckhardt published Die Kultur der Renaissance in Italien, a work that in many ways has dominated the view of the time period. However, this construction has also been criticized by various historians, who all more or less engage with the concept of Renaissan

Få G8 möten, FN-koventioner, IMF-disskussioner, WTO och WFP-träffar lämnar Afrikas haltande tillväxt orörd. Problemen i Afrika, vare sig det är krig, korruption, svält eller bristen på ekonomisk tillväxt, återfinns dagligen i media. Men Afrika är inte ett land med ett problem med en universal lösning, utan en kontinent bestående av 55 länder med ca 1 miljard människor med många svårlösta problem s

This study examined perceived similarity to researchers as a mediator of gender differences in interest in post-graduate academic career. Previous research has shown that male participants are more interested in post-graduate school than female participants. Research has also shown that perceived similarity to students in different academic fields was the best mediator of interest in graduating wi

Humans often seem to behave in ways that stand in contrast to their long-term preferences. Even though people want to save more and eat healthier, there is evidence suggesting as if the opposite happens. Savings rates have dropped significantly in the past decades. The prevalence of obesity, as well as the average body-mass-index, have risen considerably over the past decades. Time preference has

Sammanfattning Titel: Antalet styrelseuppdrag och dess inverkan på aktieavkastningen – en studie kring bolag noterade på OMX Stockholm Mid Cap lista Författare: Erik Olsson & Sam Widenfelt Handledare: Erik Norrman Kurs: NEKH01, kandidatuppsats Nationalekonomi C, 15 hp, VT-2013 Nyckelord: CAPM, Fama & French, aktieavkastning, styrelseuppdrag, Sharpe-kvot Syfte: Denna studie syftar tilAbstract Title: The number of directorships and its impact on stock returns – a study of companies listed on the OMX Stockholm Mid Cap list. Author: Erik Olsson & Sam Widenfelt Advisor: Erik Norrman Course: NEKH01, Bachelor thesis in Economics, finance, 15 hp, spring 2013 Keywords: CAPM, Fama & French, stock returns, directorships, Sharpe-ratio Purpose: This study aims to investigat

Syftet med vår uppsats är att studera förekomsten och effekterna av fenomenet interlocking directorates (överlappande styrelseuppdrag) i en styrelse inom en kooperativ organisation. Uppsatsens syfte är även att med hjälp av det empiriska underlaget förbättra och anpassa en teoretisk referensram till en kooperativ organisation. I metodkapitlet diskuteras varför vi har valt en abduktiv och kvalitati

This paper investigates if the importance of sunk costs differs between markets with different exchange rate risk. First, it examines the importance of sunk costs on the export participation decision by estimating the effect the previous export status has on the current export decision. Second, it analyses the effects of product-market characteristics on the export participation decision. Third, i

In this thesis I have investigated pauses in writing in word-internal contexts and clause boundaries. I have been looking at the differences between 15-year-olds and adults with dyslexia and been focusing on how many pauses and how much pause time they have in these contexts. People with dyslexia have difficulties coding words, which mean that they are bad spellers and readers. Normally we automat

Studiens syfte var att undersöka varför patienter valt att ensidigt avsluta sitt deltagande i KBT i grupp, vilka förväntningar de avhoppade patienterna hade haft på behandlingen, hur de upplevde behandlingen och om dessa upplevelser var relaterade till avhoppet. Semistrukturerade intervjuer utfördes med sju personer, vilka alla hade hoppat av från KBT-grupper innan behandlingen var slutförd. Reasons behind patients’ decisions to unilaterally terminate Cognitive Behavioral Group Therapy (CBGT), and whether the experience of the therapy was related to the termination of the treatment were examined. In addition to this, the patients’ expectations on the treatment prior to commencement and patients’ experiences of the treatment were examined. Semi-structured interviews were conducted

In this study the efficiency of the Nordic stock markets are tested. The evaluation period is 16 years, between 1995 and 2010. Monthly data on stock returns, D/Y, P/C, P/E, PTBV and EV/EBITDA are used to create six different single sorted portfolios. The portfolio evaluation periods and holding periods are set to six months. Our findings indicate that all of our single sorted portfolios could gene

This study aims to examine the media influence on the general public view of the imprisonment. It also aims to examine if there are any other variables that influence how the law is communicated to the society. This study is about how imprisonment is communicated by the media, but not all imprisonments and not all types of media - it addresses the newspapers report of imprisonment for the crime of

During 2007, a legal reform in Sweden took place, this change led to complications in interpreting the needs of individuals and the application of the laws by the governing social authorities. The aim of the thesis is to explore the underlying norms that influence social workers interpretation of young offenders needs, aged 15 to 17 years, and if the interpretations are consistent. The aim was ach

The Swedish Social Services Act states that certain authorities and their staff have a duty to immediately report to the Social Services if, in the course of their work, they have reason to suspect a child is in need of the protection of the Social Services. The purpose of this study was to examine some of the professional norms within the municipal school when it comes to the duty to report. The