Filetype
Studien undersöker remissvarens roll och remissinsändarnas inflytande i IASB:s due process, i samband med IFRS 16-projektet. Syftet är att öka förståelsen för legitimitetsaspekter på normgivarens val av redovisningslösningar utifrån intressenternas åsikter.
Smittspridning via luften är ett av de mest förekommande sätten för sjukdomsutbredning, men mycket kring processen och överlevnaden av luftburna mikroorganismer är fortfarande okänt. Epidemiologiska studier för att undersöka sjukdomars utbredning räcker inte till och kontrollerade laboratoriestudier behövs för att kunna dra slutsatser kring vilka parametrar som påverkar överlevnaden av mikroorganiTransmission through air is a major pathway for spreading of diseases, but much about the process and survival of airborne microorganisms is still unknown. Epidemiological studies investigating the spread of diseases can only yield information on a population level. In order to find out which parameters affect the survival of microorganisms, controlled laboratory studies are required. The aim of t
The purpose of this research is to identify and categorize customer’s personal service requests and to determine the extent to which these categories can be facilitated with self-service technologies (SST). Hence, this study bridges the gap between customer service and self-service. This is particularly relevant, as a knowledge gap has been identified between the research field of personal custome
Utveckling av polyetens elektriska isolerande egenskaper När el distribueras via högspänningskablar går mycket av energin förlorad via läckströmmar i det isolerade materialet. Däremot om el distribueras med lägre strömstyrka och med högre spänning kan läckförlusterna minskar, vilket i sin tur ställer högre krav på isolationsegenskaperna. Denna uppsats visar ett mycket lovande tillvägagångsätt om There is currently a need to increase the voltage level in high voltage transmission and distribution systems in order to transmit power in a more efficient way. However, the insulation of the conductor in high voltage alternating current (HVAC) cables needs to be improved in order to withstand these high voltages. One approach to enhance the dielectric breakdown strength, i.e. the threshold value
As companies are digitising and connecting their products and venturing into the “internet of things”, they are facing challenges befitting what has been described as the third wave of IT-driven competition. In this wave, new technological capabilities are reshaping industries, redefining organisations and promoting new ways of doing business. To facilitate a holistic approach to these no doubt da
Changing demographics in most of western society bring a range of new demands in the field of food and more specifically in food packaging. The need for convenience is one of the biggest drivers behind many innovations over the past decades. Current trends involve psychological convenience on environmental aspects, as well as ease of opening. Easy to open packaging is desirable because consumers w
The peel test is a widely used method for evaluating adhesion in packaging materials. However, the result from a peel test is affected by more factors than only the adhesion. A method, based on beam theory, for calculating the adhesion considering these factors was used and evaluated. This was done by performing peel tests for different materials and peel angles. To obtain more knowledge about how
Showrooming is an increasingly popular form of research shopping whereby customers evaluate and gather information at physical stores but end up purchasing the product online. Showrooming is a potential thread for physical retailers. The increasing product commoditization and increased price transparency due to an increase in online retailing, can result in physical retail stores bearing the costs
Central Africa has the lowest food production per capita, slow yield development and the fastest growing population in the world. This study aimed to develop a model, which estimates the grain surplus or deficit in Cameroon for 2015-2030. Grains form the main diet in Cameroon and the modelled grains in this project are sorghum, millet, rice and maize. Additionally, in the case of a deficit, the yi
What level of influence should market actors be allowed to exert over consumers’ transactional decisions? While persuasive marketing is inherent to free markets and therefore uncontroversial, relatively recent research in the field of behavioural economics about systemic errors in human decision-making has shown just how susceptible consumers are to the will of market actors. Within a rapidly evol
Kandidatarbetet rör sig i skärningspunkten mellan det pedagogiska och det teologiska forskningsfältet och knyter an till den forskning om Svenska kyrkans gudstjänst som lagts fram vid Svenska kyrkans forskningsenhet under de senaste tiotal åren. Arbetet har handlat om pedagogik i praktik (undervisning) och liturgik. Jag har sökt föra samman dessa båda genom att utforska hur Svenska kyrkans liturgi
This study explores the experiences of youth’s participation in a youth-led organisation in Kibera, Kenya. The aim of the study is to interpret and understand the meaning youth attribute to their participation in such an organisation. The study is based on an inductive approach, where data is categorized in themes and explored through concepts like identity, and citizenship. The data was collected
I ett samhälle där bilismen ökar blir en mer hållbar bilism allt viktigare. Sverige har satt upp som mål att ha en fossiloberoende fordonsflotta till 2030 och en helt fossilfri fordonsflotta till 2050. För att kunna uppnå detta spelar elbilen en viktig roll. Genom intervjuer med olika aktörer på den svenska marknaden visas i detta examensarbete att en stor tilltro sätts till elbilen, vid sidan av In a society with growing car mobility, sustainable motorism becomes increasingly important. Sweden has set targets of having a fossil fuel independent vehicle fleet by 2030 and a fossil free vehicle fleet by 2050.In order to reach these targets the electric car plays an important role. Through interviews with different actors on the Swedish market, this thesis shows that much confidence is put in
Titel: Humankapitalet som konkurrensfördel Seminariedatum: 2016-06-02 Kurs: Företagsekonomi: Examensarbete i Strategic management på kandidatnivå, 15 högskolepoäng Författare: Erik Ax, Frans Johansson, Johan Jonsson Handledare: Merle Jacob Fem nyckelord: Resource-based view, Human resource management, Talent management, Generation-Y, Redovisning- och revisionsbranschen. Syfte: Syftet med denTitle: Human capital as a competitive advantage Seminar date: 2016-06-02 Course: FEKH19, Business Administration: Bachelor Degree Project in Strategic Management Undergraduate Level, 15 credits Authors: Erik Ax, Frans Johansson, Johan Jonsson Advisor: Merle Jacob Key words: Resource-based view, Human resource management, Talent management, Generation-Y, Accounting and audit industry. Purpose
Hur akviferlagers miljöpåverkan beskrivs i ansökningar och hur det påverkar tillstånd Akviferlager är den större och effektivare kusinen till jord- och bergvärme. Systemet använder sig av grundvattnet och ger både värme och kyla. Miljöriskerna är större än för enskilda villors jord- och bergvärme. Men hur väl utvärderas detta? Det finns ett hundratal akviferlager i Sverige som betjänar allt fråThe utilization of groundwater for the use of aquifer thermal energy storage (ATES) is of growing interest in the world. The technique is seen as an environmentally friendly and cheap solution for the purpose of heating and cooling large buildings. Research has shown that an ATES will have physical, chemical and biological consequences for the environment. This study assesses how the consequences
Vill man kunna se materialens minsta strukturer gäller det att man har de rätta verktygen. Röntgenstrålning är ett utmärkt verktyg för att urskilja små detaljer inuti material. Strålningen tränger djupt in (vilket du kanske själv erfarit om du röntgats på sjukhuset) och de har en kort våglängd, en nödvändighet för att urskilja små detaljer. Detta arbete har undersökt hur olika material, särskilt nThe thesis aims to investigate the amount and distribution of heat in nano materials irradiated by highly focused X-ray beams, like those that will be produced by MAX IV. The beam used in the study had a flux of 10e11 photons per second and a diameter of 100 nm. The materials studied were a 2 µm long and 100 nm wide Indium phosphide (InP) nanowire on a Silicon nitride (Si3N4) substrate, a similar
Sammanfattning: Lärandet och kompetensutveckling är viktiga aspekter i arbetslivet, men det tycks finnas ett glapp mellan teori och praktik vad gäller upplevelsen utav lärande och kompetensutveckling. Denna studie exemplifierar hur lärande och kompetensutveckling kan ske i praktiken och överensstämma med teorin genom en pedagogisk ledare; Roberto Citterio som är chef på Pedagogisk Inspiration i Ma
Purpose: The aim of this paper is to find out if the current accounting rules in IFRS 3 which mandate annual tests for goodwill impairment in line with IAS 36 add any information value for users on the Swedish stock market. Methodology: The paper is based on a quantitative research method with a deductive approach to interpret investigated samples. By using an event study, we have analyzed the e
