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The purpose of this thesis is to analyse the audit regulatory space with regard to fraud and discuss the elements of the expectation gap as constructed by the IAASB and its stakeholders. The research question is addressed by a qualitative approach, using Political Discourse Analysis, the concept of regulatory space and an analytical framework designed by the authors. The analysis of the constructi
European Spallation Source (ESS) är en forskningsanläggning under byggnad i Lund, där man ska använda sig av en accelerator för att accelerera och skjuta protoner på Volfram. Protonerna kommer ha en sådan enorm energi och hastighet att neutroner slås ut våldsamt. På så sätt skapar man en källa av neutroner som ska bli världens mest kraftfulla neutronkälla. De utgående neutronerna bromsas ner av moRecently the interest for coherent elastic neutrino-nucleus scattering experiments has increased since it is believed that through these experiments, a wide range of new physics, e.g., sterile neutrinos, could be discovered. This experiment is ideally performed at spallation sources and in this project we look into an experiment, which is planned at the European Spallation Source. However, the mea
Bygg- och fastighetssektorn står för stora utsläpp av växthusgaser från byggnadsmaterial- och energianvändning. Byggbranschen står idag för ca en femtedel av Sveriges totala koldioxidutsläpp. Ett område med stor potential är byggnadsmaterial där IsoTimber är ett av företagen som driver utvecklingen framåt. IsoTimber är en relativt ny aktör inom byggsektorn som tillverkar prefabricerade väggar i trThe construction and real estate sector accounts for a large part of the emission of greenhouse gases from the usage of building material and energy. The construction industry today accounts for about one-fifth of Sweden’s total carbon dioxide emissions. One area with great potential is building materials where IsoTimber is one of the companies that drive the development forward. IsoTimber is a re
Title: Stickering of Food Products at IKEA–Improving a Process Through Learning from Others; Increasing process maturity to ensure future performance Authors: John Nyqvist and Victoria Vernet Supervisors: Eva Berg, Department of Industrial Management and Logistics, Faculty of Engineering, Lund University Problem description: Stickering has been used at IKEA for a long time to create compliant f
Stora delar av Sveriges koldioxidutsläpp kommer ifrån bygg-och anläggningssektorn. Majoriteten av koldioxidutsläppen kommer ifrån materialframställning och i samband med uppförande av nya byggnader. För att kunna minska byggbranschens belastningen på miljön krävs åtgärder. Medvetna materialval, klimatkalkyler och en ökad cirkulation av byggnadsmaterial kan vara exempel på åtgärder som kan bidra ti
The Big Tech companies, more precisely the five American giants: Google, Apple, Facebook, Amazon and Microsoft, have been performing a massive number of startup acquisitions and strengthening their dominant position in the market. In an economical study about mergers in the pharmaceutical sector the term killer acquisition was firstly adopted to define a transaction in which an incumbent, after ac
Digitala nomader är personer som genom distansarbete och digitala kommunikationsmedel skapar sig geografisk frihet och flexibilitet. Arbetssättet gör att personen i princip kan arbeta platsoberoende så länge en internetuppkoppling finns. Distansarbete är en ökande trend i samhället. År 2014 införde till exempel Estland ett digitalt e-medborgarskap, och blev först ut i världen med att erbjuda ett sDigital nomads are people who create geographical freedom and flexibility through teleworking and digital means of communication. The working method means that the person can, in principle, work independently as long as there is an internet connection. Teleworking is a growing trend in society, and, for example, Estonia introduced a digital e-citizenship in 2014 and became the first in the world t
The plausibility threshold started, and is still, developing through the case law of the EPO. It is used as a tool against speculative patents, as the claimed technical effect of the invention must be made plausible. The plausibility threshold is foremost being used at the EPO in relation to the requirement of an inventive step under Article 56 EPC and the requirement of sufficiency of disclosure
This thesis examines Swedish farmers’ experience towards the European Union’s subsidies under the Common Agricultural Policy, CAP. It will demonstrate in several ways how the current regulations and policies from EU require farmers to become entrepreneurs in order to create profitability. Through an anthropological lens, the thesis will show how farmers experience their situation and aims thereby
The adolescent experience has over the last twenty years differed immensely from earlier generations. Generation Z, born somewhere between 1995 and 2010, are what some would call ‘digital natives’, being the very first children to be brought up in a digital advanced world with easy access to information and inspiration through constant connection to the world wide web. This research draws in parti
Considering the growing role of digital platforms in e-commerce sales, countries have requested guidance on how to create efficient and effective rules regarding the liability for digital platforms to collect VAT on online sales of goods without creating undue administrative costs and compliance burdens. Therefore, in 2019, the OECD provided guidelines in this regard. The EU adopted the rules rega
Many researchers have studied the impact of the COVID-19 restrictions. However, in terms of the air quality impact, few studies have done so for specific cities. In this study, seven cities in China under the first stage of transmission prevention have been selected. The air quality standard indicators discussed are NO2 (Nitrogen dioxide), PM2.5 (fine particulate matter), and AQI (Air Quality Inde
The objective of this study is to analyze whether environmental, social, and governance (ESG) investments generate different abnormal excess returns depending on preferences towards ESG assets in the United States. We aim to verify whether these results are consistent with the previously exposed theories explaining the relationships between ESG preferences and excess returns. To measure investor p
This study aims to investigate, understand and explore issues related to the appropriateness of the existing fire protection solutions in historical buildings and their effectiveness in avoiding catastrophes. Therefore, recent papers, case studies, statutory documents, and guidelines are reviewed. An explanation of the rationale is provided and potential fire safety solutions for historic buildin
Japanese knotweed, or Parkslide in Swedish, is considered one of the world’s most invasive species. The aim of this project was to explore and investigate the possibility of utilizing this alternative material, and by doing so, help restrict and limit the expansion of the plant. Japanese knotweed was used in a number of ways to test the capability of the material. Experts in the field of invasiv
The goal of this project is the design of the magnetic field of the neutron analyser for the European Spallation Source instrument DREAM (Diffraction Resolved by Energy and Angle Measurements). This instrument is a neutron diffractometer and its purpose is the determination of the magnetic and chemical structure of materials. Simulations have been performed over the span of a semester using the Fi
Thesis purpose: The purpose of this research is to extend the concept of customer loyalty by applying it to a pharmacy retail setting using the perspective and understanding of both pharmacy professionals and consumers in order to comprehend which factors influence loyalty construction in this sector as opposed to in other retail industries. Theoretical perspective: This study focuses on survey
Amidst the present Covid-19 pandemic, consumer interactions with digital food technologies have expedited. This thesis examines how social network platforms and ethical consumption apps, enable and shape the everyday sustainable food consumption practice of young adults in Skåne, Sweden's southernmost region. Drawing on social practice theory and qualitative methods, the study addresses a disc
