På senare år har världen skakats av den ena redovisningsskandalen efter den andra, vilket har gjort att förtroendet för revisorn och revisionsverksamheten har ifrågasatts. Att en revisor ska agera professionellt är kanske en självklarhet, men kraven på revisionens kvalitet ökar kontinuerligt i takt med att omgivningen och näringslivet blir allt mer komplext, samt att behovet av mer tillförlitlig i

En detaljerad sedimentologisk studie har gjorts på en sektion längs med en moränkulle vid Törnåkra i Småland, södra Sverige. Två sedimentära enheter, enheterna A och B, identifierades baserat på deras sedimentologiska särdrag. Den understa enheten (A) bildades genom vertikal pålagring av gravitationsdrivna sedimentflöden (diamiktona lager), kombinerat med att smältvatten dissaggregerade en stor deA detailed sedimentological study was made on a section along the side of a moraine hummock at Törnåkra in Småland, south Sweden. Two sedimentary units, A and B, were identified, based on their sediment characteristics. Unit A, the lower one, was formed due to vertical stacking of sediment gravity flow deposits (diamict beds) in combination with melt water disaggregation of such beds, leaving resi

I denna uppsats undersöker jag ekobyn Solbyn i ett historiskt perspektiv med hjälp av Doreen Masseys och Allan Preds kulturgeografiska teorier om plats. Solbyn ses i ljuset av ett längre skeende, som en del av en kritik mot det etablerade moderna samhället genom formulerandet av ett naturnära alternativ. Detta alternativ förstås även med Michael Foucaults begrepp heterotopi. Undersökningen är base

Det Palestinska Territoriet har sedan 1967 varit ockuperat av Israel. Som följd av ett stort antal oroligheter och protester mot ockupationen har Israel infört restriktioner för rörlighet inom Västbanken och Gaza. Rörligheten är styrd med hjälp av exempelvis vägspärrar och blockerade vägar. År 2002 började Israel bygga en betongmur runt om och inuti Västbanken, trots att det motsätter sig internatThe Palestinian Territory has since 1967 been occupied by Israel. Following a large number of disturbances as protests to the occupation, Israel has imposed mobility restrictions for Palestinians in the West Bank and Gaza. The mobility is regulated by for example checkpoints, roadblocks and earth mounds. In 2002, Israel started to build a concrete wall around and inside the Palestinian Territory o

This paper studies the importance of property rights when investigating the determinants of foreign direct investment. Property rights are difficult to measure and its relation to foreign direct investment has not been examined that much in previous researches. This paper examines the effect of some independent variables and property rights on foreign direct investment by using panel data for 127

This paper examines the influence of investors’ beliefs about a firm’s financial health on the size of announcement effects of seasoned equity offerings. Altman’s Z-score for non-manufacturing firms is used as a quantitative measure for company health, and abnormal returns are calculated using event study methodology. The paper departs from a hypothesis that investors of healthy firms will react l

The aim of the paper is to time the stock market by using probit modelling. We will accomplish this task by testing the significance of different financial variables. The yield spread, which has already been proved to be effective for several established markets, will play a central role in our analysis. Primarily we will extend the analysis of Liu, Resnick and Shoesmith (2004) to verify whether t

Large eddy simulations of full geometry wind turbines, employing the virtual boundary method, have been carried out with the in-house developed CFD-code at the Division of Fluid Mechanics. The aim is to study the influence of pitch variation on the wake interaction between two wind turbines, and investigate some of the characteristics related to the performance and reliability of the CFD-code. Suc

Authors: Martin Möllerstedt and Martin Regnéll Title: ”Mother, father, child? – a qualitative study on how the role as foster carer is constructed” [Translated title]. Supervisors: Maria Bangura Arvidsson and Bodil Rasmusson Assessor: Mats Hilte/ Hans Swärd The purpose of this study was to elucidate and analyze the subjective views of foster carers concerning their parental role, the context in

The following essays checks whether the Swedish stock market (represented by OMXS30) supports the weak efficiency of the EMH by observing whether the stocks contain a unit root and whether one can use trading strategies to create abnormal profits. The AR(1) model of the stock prices have a unit root coefficient very close to 1, thus they are trend stationary but have a very long memory. This model

The aim of this report is to contribute with information that can be used to improve access to good risk assessments associated with storage of wood pellets. Frank-Kamenetskii theory is described in a manner intended to facilitate for the reader to understand and carry out calculations with the theory. A modeling tool in Microsoft Excel for calculations with Frank-Kamenetskii theory has been devel

This thesis investigates the game of oil shipping; both the market settings and how the players play the game. An important characteristic of the oil shipping market is cycles in the spot freight prices. The cycles are created by the imperfect adjustment mechanisms of supply within the relatively short run, and by that the demand is not perfectly predictable. By a mathematical investigation, I sho

Obesity is one of the most important public health concerns around the world. Research suggests that obesity has potentially important effects on labour market outcomes. Using longitudinal data, the thesis aims to study the effect of obesity on wage earnings in Sweden. The data set used in this study is the Swedish level-of-living Survey (LNU) from the year 1991 and 2000. Different estimation proc

Title: Health in developing countries – The determinants of health in Latin American and Caribbean countries Author: Fredrik Klintberg Supervisor: Carl Hampus Lyttkens, Professor, Department of Economics, School of Economics and Management, Lund University Problem discussion: There are still today many problems related to health in developing countries. When reasoning on how to deal with these pro

I 24 kap. 10 § a-e IL regleras begränsningen i avdragsrätten för ränta på vissa koncerninterna skulder. Reglerna framarbetades i samband med de av Skatteverkets konstaterade skatteflyktsförfaranden som skedde i anslutning till avdrag för koncerninterna ränteutgifter. Skatteverket har försökt att komma åt transaktionerna genom att tillämpa skatteflyktslagen men har inte haft framgång eftersom skattThe Income Tax Act Chapter 24 Section 10 a-e deals with restrictions of interest deductions for certain dividends. The regulations were worked out in connection with the established tax evasion procedures that occurred together with deductions for intergroup interest expenses. The Swedish Tax Agency has attempted to get hold of the transactions by applying the Law Against Tax Evasion, but have not

The theory of the Investment Development Path (IDP) by John H. Dunning suggests that as a country develops, its composition of inward and outward foreign direct investment change both regarding to quantity and type of investment. The theory consists of 5 stages a country passes as its OLI-advantages develop. In this paper we have applied the theory of the IDP on the case of Brazil in order to eval

På grund av svåra metodologiska och praktiska svårigheter domineras forskning om bolagsstyrning i allmänhet och styrelseeffektivitet i synnerhet av relativt ytliga modeller. Så kallade black boxstudier är mycket vanliga, och kontrasteras mest av rent konceptuella modeller utan kvantitativa amibitioner. Den här uppsatsen kikar in i den svarta lådan och utforskar den interpersonella kontexten i styrDue to severe methodological and practical difficulties, research on corporate governance in general and board performance in particular is dominated by relatively shallow models. So called black box studies are very common, and are contrasted mainly by conceptual models without any quantitative ambitions. This paper peeks into the black box, exploring the interpersonal context within the board ro