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Syftet med uppsatsen är att utreda de konsekvenser IASB:s föreslagna förändring av IAS 37 skulle ha för berörda svenska företag och intressenter. En induktiv ansats med både kvantitativ och kvalitativ metod. Vår kvantitativa data är insamlad från årsredovisningar för företagen i vårt urval. Vår kvalitativa data är insamlad från epostkorrespondens med en redovisningsansvarig, samt intervju med en r

This paper empirically investigates explanations to the gender wage gap in urban Nicaragua for 2005 and 2009. For this task, using data from the EMNV survey, we applied an Oaxaca-Blinder (1973) decomposition (standard and correcting for selection bias) of the mean wage and the novel Recentered Influence Function (RIF) regression method introduced by Firpo, Fortin, and Lemieux (2009) for the wage d

Purpose: To compare and analyse four cases and some relevant journal articles. Methodology: Case studies/Cross sectional design and qualitative interviews. Theoretical perspectives: Transaction cost theory and relevant journal articles in order to identify motives already brought to the publics attention. Empirical foundation: Interview with either CEO alternatively head of investor relations/a

The study was conducted by thematic analysis from secondary data such as literatures, reports and website, and ten interviews which respondents’ backgrounds are experts from ready meal and its packaging related areas. The whole paper followed the structure build from the analysis: Servings and portions, Distributions, Ready meal market and its evolution, Consumer perspective, Ready meal packaging

Sträckan mellan Värnamo och Halmstad trafikeras av dieseldrivna persontåg och godståg. Persontågen trafikerar hela sträckan medan godstrafiken främst går mellan Torup och Halmstad. I dagsläget är hastigheten maximalt 120 km/h på en kort del av sträckan. Godstågen kan inte köra snabbare än 100 km/h, men persontågen klarar av att köra i 140 km/h. Även godstågen påverkas av en hastighetshöjning, då d

Abstract Over 1000 published species which are largely heterogenous in morphology were formerly grouped in the lichen genus Caloplaca s. lat. (Ascomycota, eloschistaceae). Although there is no complete monograph of the genus, many taxonomic studies have focused on specific geographical regions. Although a number of these studies have focused on species that exist in California, samples of putativ

This paper investigates the dynamics of poverty in rural Ethiopia during the period from 1994 to 2009. In order to explore factors that decisively affect the possibility of falling into and exiting out of poverty, the paper uses six rounds of data and employs alternative dynamic probit model which handles the problem of serial correlation, unobserved individual heterogeneity, state dependence and

Competition law and intellectual property law are two equally important areas of law for creating a dynamic market and developing the economy. At first sight, these two areas of law seem to be in conflict; competition law seeks to regulate the market and promote efficient market competition, while the rationale for intellectual property right (“IPR”) is to grant their proprietor the exclusive righ

Den här uppsatsen utgår från ekokritiken och new materialisms när den undersöker Birgitta Trotzigs novell/saga "På andra sidan havet". Naturen, och framförallt skogen, har en mycket framträdande roll i berättelsens universum. Den kommunicerar, handlar och står i kontrast mot stadens begränsande väsen och stela yta. Trotzig behandlar i novellen dikotomin som har uppstått mellan begreppen

Uganda depends on agriculture to feed its growing population. Deviations and shocks to food supply and production can have severe consequences on the nutritional status of children. In this paper it will be analyzed if the effects of those deviations are observable in the nutritional indicators of birth weight and height-for-age in Uganda. An association was found with height-for-age in children b

In this paper, we investigate conventional mutual funds’ and socially responsible investment (SRI) funds’ compositions of high and low valuation multiple stocks as well as potential differences in portfolio management between the two types of funds. Previous research has to a large extent focused on risk-adjusted stock returns and has not been able to be conclusive on whether SRI funds under- or o

This study investigates how L2 learners of English in different stages of the learning process acquire, and more importantly, produce restrictive relative clauses of which special emphasis is put on the zero relativizer. The relevance of this narrow focus stems from previous research on SLA of relative clauses that has shown that it is a particularly troublesome area for L2 learners that is largel

The purpose of the study was to investigate how companies can harness the power of social media by utilizing Social CRM. It was investigated how integrating social media channels into existing Client Relationship Management platforms can influence customer service and customer loyalty. A mixture of both qualitative and quantitative research methods with an abductive approach was used. The researc

This paper examines if competition between internet service providers using city networks leads to lower prices. The research tests the theory of the circular city that in which the price depends on the marginal cost as well as the number of competitors in the market. Based on this theory the cost of a 100 Mbits connection should move towards marginal cost if there are more internet service provid

Syftet med denna uppsats är att undersöka möjligheterna att använda Augmented Reality i övervakningssystem. Arbetet kommer att utforska idéer anpassade för nätverkskameror men även andra anordningar såsom en head mounted display. Idag används AR huvudsakligen i smartphones som underhållning, vilket innebär att det här projektet kommer leda in AR till nya områden inom övervakning. Projektet är uThe aim with this thesis is to investigate the possibilities to use Augmented Reality (AR) in surveillance systems. The thesis will examine ideas suited for network based cameras but also other devices such as a head mounted display (HMD). AR today is mainly used in smartphones as entertainment and therefore the approach to use AR in surveillance systems will cover new areas. The project will be

The Swedish research regarding metadata and discoverability in publishing studies is, at its best, poor. That is where this bachelor thesis can fill a gap, and hopefully spread some light on the subjects of discoverability and metadata in the book business. The research strives to answer questions about the views and trends associated with these topics in today’s Sweden. Another central matter is

Titel: Vad betyder tillgänglighet i tjänstesektorn? Empirisk undersökning av bankkunders uppfattningar Seminariedatum: 2013-05-30 Kurs: FEKN90 Examensarbete på Civilekonom-programmet, 30 HP Författare: Mimmie Andersson och Veronica Bjurhult Handledare: Matts Kärreman Fem nyckelord: Tillgänglighet, kundrelationer, bank, tjänstesektorn, teknologi Syfte: Utforska betydelsen av tillgänglighet i bankseTitle: What does accessibility mean in the service sector? Empirical study of bank customers’ perceptions Seminar date: 2013-05-30 Course: FEKN90 Master thesis in Science and Business Administration, 30 ECTS Authors: Mimmie Andersson and Veronica Bjurhult Advisor: Matts Kärreman Five key words: Accessibility, customer relations, bank, service sector, technology Purpose: Explore the meaning of acce

Uppsatsens syfte är att undersöka hur arbetet med revision av banker påverkats av finanskrisen. I denna studie har kvalitativ metod med induktiv ansats använts. Undersökningen har utförts genom semistrukturerade intervjuer. Den teoretiska referensramen omfattar en genomgång av aktuell litteratur kring finanskrisen, den finansiella sektorn, revision och regleringar. För att analysera empirin har viOur purpose is to examine how the auditing of banks was affected by the financial crisis. A qualitative study was implemented with an inductive approach. Semi structured interviews were conducted. The theoretical framework includes a review of the current literature that addresses the financial crisis, the financial sector, auditing and regulation. In order to analyse the empirical data we have al