Sammanfattning Uppsatstitel: Från frivilligt till obligatoriskt Seminariedatum: 2 juni 2023 Kurs: FEKH69 Examensarbete i redovisning på kandidatnivå, 15 HP Företagsekonomiska institutionen, Lunds universitet Författare: Hanna Engström, Josefine Lundberg och Moa Rådberg Handledare: Karin Jonnergård Nyckelbegrepp: Kommuner, Hållbarhetsredovisning, Incitament, Motiv, Regulering, Standarder, Ins

Climate change and environmental awareness have been a focus topic in the past years due to the increase of greenhouse emissions in the atmosphere. A significant part of the problem is the greenhouse gas emissions caused by the construction industry, whether in the early stages of construction or over the life of a building. In order to reduce human impact, several actors in the building and const

Syftet med detta arbete var att undersöka olika parametrars betydelse för instabilitetsfenomen i ett underspänt balksystem av limträ. Arbetet syftade även till att undersöka den komplexitet av modellering som krävs för att nå tillräcklig noggrannhet med avseende på instabilitet. Komplexitet i modellering avsåg i detta arbete typ av beräkningsmodell avseende geometrisk representation (1D, 2D, 3D) oFor buildings where high demands are placed on open space, pre-tensioned glulam trusses have become a popular solution. Such a truss is often optimized to be material-efficient when subjected to loading within the plane of the truss itself. However, material-efficient and slender roof trusses can be highly sensitive to loads and unintended movements perpendicular to the loading plane. Poor choices

Introduction: The European Working Group on Sarcopenia in Older People (EWGSOP) published a revised definition of sarcopenia in 2018. There are few incidence studies of sarcopenia following the latest definition. Objective: To study prevalence, incidence proportion and incidence rate of sarcopenia in a simple random sample of older Swedish men using the EWGSOP2 definition. Methods: Men aged 69-81

Selection of the number and which of multisource precipitation datasets is crucially important for precipitation fusion. Considering the effects of different inputs, this study proposes a new framework based on the Bayesian model averaging (BMA) algorithm to integrate precipitation information from gauge-based analysis CPC, reanalysis-derived dataset ERA5, and satellite-retrieval products IMERG-E

Disorder has appeared as one of the main mechanisms to induce topologically trivial zero-energy states in superconductor-semiconductor systems, thereby challenging the detection of topological superconductivity and Majorana bound states. Here, we demonstrate that, for disorder in any part of the system, the formation of disorder-induced trivial zero-energy states can, to a large extent, be mitigat

I dagens individualistiska samhälle förväntas individer besitta förmågan att effektivt kunna leda sig själva, ett fenomen som tidigare forskning benämnt självledarskap. Fenomenet har främst studerats på personer i ledande positioner eller i kunskapsintensiva yrken, varpå denna studie ämnar att studera självledarskap i en ny kontext. Syftet med studien är att bidra med kunskap om forskningsområdet

BACKGROUND: Brief admission by self-referral, a novel crisis intervention designed to reduce suicide and self-harm in adults, was adopted for adolescents in paediatric psychiatry in Malmö, Sweden, in 2018. We aimed to investigate changes in utilisation of emergency psychiatric care.METHODS: We did an observational longitudinal cohort study in The University Hospital in Malmö, Sweden, which provide

The research aims to determine whether there is a trend of reshoring among major fashion conglomerates and whether supply chain resilience and sustainable manufacturing may contribute to understanding this trend. The study takes a quantitative approach, using a combination of inference statistics and descriptive statistics. To uncover patterns in the manufacturing locations of these conglomerates,

Soil moisture (SM) plays an important role in the exchange of heat and water between the surface and atmosphere, impacting water and energy cycles and the climate. Satellite remote sensing offers a global-scale estimation of SM; however, the coarse resolutions of satellite SM products, typically ranging from 25-50 km, are unsuitable for regional analysis. To overcome this limitation, various spati

Awareness of the climate impact of the construction industry is increasing and demands for improved measures are needed to reduce the climate footprint. By year 2045, Sweden should have zero net emissions of greenhouse gases. From January 1, 2022, a climate declaration is required for the construction of new buildings, the purpose of the climate declaration is to reduce the climate impact of the c

The device or the formulation? Which one governs drug dispersibility from the inhaler? To address this question, three budesonide-containing reservoir DPIs: Novopulmon Novolizer®, Giona Easyhaler® and DuoResp Spiromax®, were analyzed using the Next Generation Impactor, NGI. Thereafter, the devices were carefully opened, emptied, and formulations were switched between devices. Finally, three ‘proto

The advancement of CMOS technology has been fueled by the need to satisfy Moore’s law by shrinking transistors to progressively smaller sizes and increasing the transistor density per unit area [1]. The dimension of the state-of-the-art MOSFET is now down to a few nanometers. However, with continued device scaling, the performance of Integrated Chips (ICs) starts to deteriorate, making it essentia

This paper contributes to the literature with a methodology that helps identify the functions that constrain the overall performance of an innovation system, hence providing clear guidelines to policymakers on the direction of their interventions. This methodology relies on the notion of penalty for bottleneck, which is defined as the weakest link or the binding constraint that holds back system p

The study investigated how the political process of the Women, Peace and Security (WPS) agenda differs between South Korea and Sweden. Through the document analysis and the expert interviews, the research explored the formal and informal institutional dynamics that influence the development and implementation of National Action Plans (NAPs) and the WPS agenda. Also, it explored internal and extern

Along with escalating climate change impacts, aggravated hunger and malnutrition, and widening socioeconomic disparities, recent decades have also seen increased casualties during intrastate conflicts. The aim of this thesis is accordingly to investigate the interactions among climate vulnerability, food insecurity, and socioeconomic inequality and their effects on conflict intensity. The research