Chinese accounting standard experienced a change from rule based accounting standard to principle accounting standard. Although it increase the accounting information quality in certain degree, but the expansion of professional judgment space made the Chinese accounting information quality still not high. This is mainly caused by accountant’s bad performance. There is a gap between what is society

This thesis is about, as the title reveals, wrecks and recycling of ships. The selected angles are economic and legal aspects of the ship that has become a wreck or sent for recycling. When it comes to wreck the thesis is primarily based on the legal status of the wreck and how the shipowner can get indemnified through their insurance for a total loss. This paper concerns the two subsections of to

The study (written in Swedish) aims to study computer games as cultural artifacts of history and thus find expression of historical consciousness. The study builds on theories on the use of history and considers cultural products with historical content as part of a communicative context of the past. Computer games are interactive in nature, which means that the player has the opportunity to influ

Psykisk ohälsa är idag ett utbrett problem i samhället och drabbar inte minst ungdomar. En behandlingsform, som är mer vanlig i USA än i Europa och Sverige, är att använda naturen som miljö under vårdtiden. Friluftsterapi ger ungdomarna möjligheten att komma bort från en ibland destruktiv vardag och instituonalisering och utsätta sig för utmaningar i en friluftsmiljö. Friluftsterapi är ingen e

De stora häxprocesserna i Europa ägde rum under 1400- till 1700-talet. Framställningen avser att besvara hur den juridiska processen mot häxeriet var utformad samt förklara hur häxförföljelserna kunde uppstå. Den inkvisitoriska processen var karaktäristisk för häxprocesserna. I motsats till den ackusatoriska processen kunde domaren ta initiativ till rättsliga processer och låta makthavarnas ideoloThe witchcraft trials in Europe took place from the 15th to the 18th century. The purpose of this presentation is to clarify the model of the legal process against the witches and give an explanation of how the witch hunts started. The inquisitorial process was characteristic for the witchcraft trials. As opposed to the accusatory process, the judge could initiate the process and let the ideologie

Sammanfattning Den här uppsatsen är en granskning av brittisk, svensk och kanadensisk upphovsrätt. Mer exakt utreder detta arbete de olika ländernas syn på parodier och hur dessa skyddas under respektive lands upphovsrättslag. För att få en bättre förståelse för om parodier kan kvalificeras som upphovsrättsliga verk, berör även denna uppsats vilka olika kriterier varje land har satt upp för att Summary This paper examines the copyright laws of the British, Swedish and Canadian systems. More precisely it investigates the different countries views on parodies and in what way they are or aren’t protected under their Copyright Act. To get a better understanding of parodies and how they can qualify as a copyright work, this paper also deals with the different requirement each country has set

The purpose of this study is to investigate how smaller teams build their brand through, Sponsorship, Event, Stadium and Buying players and how these communication tools are perceived by existing fans and smaller teams, also how these tools are connected to Aaker’s (2010) Brand equity factors (Awareness, Associations, Perceived quality and Loyalty)

Due to the current return of federal aspirations among European politicians in relation to the current economic crisis and integration dead end, this thesis is interested in examining if the United States of Europe, meaning a federal union of the Member States of the European Union (EU), would be a desired state of integration or if it is still a federalistic utopia. Using the theoretical approach

Försening av dagens första operation innebär konsekvenser för operationsprogrammet. Syfte: Att kartlägga orsaker till försenad start av dagsprogrammets första operation och om det påverkar planerad tid för avslut av dagsprogrammet jämfört med operationsprogram som startat planenligt. Metod: En kvantitativ enkätstudie genomfördes på tre operationsavdelningar inom Region Skåne. Resultat: På de tre o

As the processes of globalization intensify, the issues of people migration and citizenship receive more scholarly attention than ever. The questions regarding dual or even multiple citizenship are unavoidable nowadays and governments have to decide whether they tolerate the fact that their citizens may also be citizens of another state or do they prevent their citizens from acquiring multiple cit

With increasing migration to urban areas, Kenya is a country in change with new and challenging problems. Nairobi has a high population growth but a far from equal socio-economic development. As Nairobi continues to grow, so do the slum areas within the city and the slum Kibera has grown to be one of the largest in Africa. Due to the large economic differences within Nairobi I suggest that some pe

Olovligt tillgängliggörande av upphovsrättsligt skyddat material genom fildelning är ett av vår tids mest debatterade ämnen. Teknikens utveckling har gjort det möjligt för enskilda personer att snabbt och kostnadsfritt tillgodogöra sig perfekta kopior av musik och film. Detta resulterar i att kompensation uteblir för upphovsmän och deras rättighetshavare. På grund av anonymiteten på internet är deIllegitimate communication of copyrighted material to the public through file sharing is one of the most debated subjects of our time. The development of technology has made it possible for individual people to quickly and free of charge assimilate music and movies in perfect condition without any compensation being paid to the creators or other rights holders. As a result of the anonymity the int

In this project, nanoimprint lithography has been applied to define gold particles on the surface of an InP wafer. For achieving this aim, a dry etching process has been developed to create resist undercut for the lift-off. In order to prepare the required undercuts, RIE parameters were optimized and desired undercuts were made at etch times of 80 s to 120 s. Also, to obtain anisotropy and high et

Examensarbetets titel: Budpremie vid företagsförvärv: en studie om några tänkbara faktorer som påverkar budpremiens storlek vid företagsförvärv Seminariedatum: 2013-01-17 Ämne/kurs: FEKH89, Examensarbete kandidatnivå i finansiering, 15 hp Författare: Sofie Elger, Helena Lundin och NattidaPrukhattapong Handledare: Tore Eriksson Fem nyckelord: Bud, Budpremie, Företagsförvärv, Uppköp, Överpris Title: Bid premium at acquisition: The study of some conceivable factors that may affect premium size during an acquisition Seminar date: 2013-01-17 Course: FEKH89, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or ECTS-cr Authors: Sofie Elger, Helena Lundin and NattidaPrukhattapong Advisor: Tore Eriksson Key words: Bid, B

Inom prehospital akutsjukvård är bröstsmärta ett av de vanligaste symtomen och kan ha ett flertal bakomliggande orsaker. De nationella riktlinjerna för behandling av bröstsmärta är idag enbart medicinskt inriktade och utelämnar omvårdnadens betydelse. Syftet med studien var att belysa omvårdnadsåtgärder vid omhändertagandet av patienter med bröstsmärta i den prehospitala akutsjukvården. Metoden va

This report is part of the educational programme of Fire Protection Engineering at the Department of Fire Safety Engineering at Lund University. The following report is a fire safety evaluation of Falkhallen with purpose of evaluating personal safety considering evacuation in case of fire. Falkhallen is an arena which hosts school activities and a variety of events. A number of worst likely f

Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. Key words: Divided policy, earnings, fair value, gross profit, IFRS. Purpose: The purpose with this thesis is to analyze whether the implementation of IFRS have impacte