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Problematic aspects regarding accounting of Covid-19 related government grants and assistance

Syfte: Syftet med uppsatsen är att undersöka problem angående redovisningen av statliga stöd och bidrag efter inträdet av covid-19 pandemin. Vårt fokus kommer vara att klargöra de oklarheter som finns gällande hur stöden och bidragen redovisas och när de kan behandlas i redovisning och även huruvida de etablerade normer gällande redovisning har tillämpats. Metod: En kvalitativ fallstudie utförs soPurpose: The purpose with the essay is to study the problems regarding accounting of government grants and assistance since the beginning of the covid-19 pandemic. Our focus will be to bring clarity to the uncertainties regarding how the government grants and assistance shall be accounted for and when they are supposed to be accounted for. Even established norms about accounting have been applied.

Aerotaxy-grown GaAs nanowires using Ga seed particles

Aerotaxy offers an alternative method for the manufacturing of semiconductor nanowires. Instead of seeding growth on an expensive substrate, aerosol seed particles act as the catalyst for the Vapor–Liquid–Solid growth in a hot flow through reactor. This thesis investigates the possibility of self-seeded GaAs nanowires grown from Ga seed particles replacing the regularly employed Au, hence eliminat

"Mitt mål är att vara dummast i rummet" - En kvalitativ studie om hur chefer i startups uppfattar sin roll som ledare

Syftet med studien är att nyansera kunskapen om ledarskap i startups genom att undersöka hur chefer i denna kontext uppfattar sin roll som ledare. För att uppfylla studiens syfte har semistrukturerade intervjuer genomförts. Studien är kvalitativ med en socialkonstruktionistisk utgångspunkt och en abduktiv ansats. Studien visade att cheferna belyser arbete för att främja gruppen samt att resultat,

“Det här med metoder att bli lyssnad på är nog det vi jobbar på med varje, varje dag” - En kvalitativ intervjustudie om metoder för ungdomars delaktighet i den svenska representativa demokratin

Syftet med den här uppsatsen är att få förståelse för hur det dubbla syftet med ungdomsråd att både lära ut om demokrati och ge inflytande åt ungdomar bör förstås utifrån syftena som ungdomar har med att vara delaktiga i demokratin. Studien operationaliseras genom kvalitativa intervjuer med sex ungdomar mellan 14-16 år från fyra kommunala ungdomsråd i kommuner med olika socioekonomiska förutsättniThe aim of this thesis is to gain an understanding about how the double purpose with youth councils to both teach democracy and to give youth an opportunity for influence ought to be understood based on the purposes that young people have with participating in democracy. The study is operationalised by qualitative interviews with six youths between the ages of 14-16 from four different municipal y

Showrooms: the future of online and offline retailers? - An explorative comparison of showrooms’ value contribution to the customer experience

Purpose: The purpose of this study is to investigate from a consumer perspective, showrooms’ value contribution to the customer experience, and if there are differences in contribution whether the company, opening a showroom, derives from online or offline formats. Methodology: Conducting the study philosophies of epistemology and ontology was regarded, where the social constructionism stance was

The Effect of No-da on Politeness in Japanese

The purpose of this thesis is to examine the effect the no-da construction has on the politeness of two sentence types: requests and quotations followed by opinion. The purpose is, more specifically, to examine whether claims regarding the effect no-da has on these sentence types, made by Kuno (1973) and McGloin (1980), can be supported or not. The claim regarding requestive sentences, made by bot

The impact of different evapotranspiration models in rainfall runoff modelling using HBV- light

The choice of which potential evapotranspiration (PET) model to use when estimating streamflow using a rainfall-runoff model have been the topic of many studies. The aim with this thesis was to assess the robustness of six different PET models using HBV-light as rainfall-runoff model over three catchments in Sweden. The robustness was evaluated by using a differential split sample test (DSST) base

Den nya redovisningskonsulten? En studie om digitaliseringens påverkan på redovisningskonsultens yrkesroll och goda redovisningssed

Syftet med studien är att undersöka hur redovisningskonsulten upplever förändringar i sin yrkesroll till följd av digitaliseringen, och vilken påverkan digitala instrument har på hur god redovisningssed efterföljs inom redovisningsbranschen. Vidare syftar studien till att undersöka hur intern kontroll av digitala instrument används för att legitimitet och tillförlitlighet i redovisningen uppnås.

To measure organizational wellness with AI - A future competitive advantage?

This study’s purpose is to contribute to increased quality when measuring organizational wellness (OW) by exploring the potential of utilizing Artificial Intelligence (AI). The concept of OW consists of several factors, for instance, safety, performance, and employee wellness. Measuring these factors too seldom may not generate profound and relevant data regarding the organization’s current state.

Accessories for Trimble Geospatial: Transforming the way surveyors work

This report describes the research, conclusions, and result of my Master Degree thesis project in Industrial Design at Lund University. The thesis was completed during the spring semester of 2018. The work was carried out in collaboration with Trimble Geospatial in Danderyd, Sweden. The main purpose of this thesis was to explore the future methods of working with geospatial instruments - s

Det ambivalenta skrattet: en studie om komikens roll för meningsskapande i internetmemes

This thesis uses the humour theories of Michael Bachtin to analyse how meaning is constructed in internet memes, with a focus on the discourse created in online incel forums. The study focuses on iterations of the meme Virgin vs. Chad as an example of how masculinity is negotiated with the help of comedic expression. The dynamics of masculinity is understood through Raewyn Connell’s theoretical fr

Friluftsmänniskor har ryggen fri - En kvalitativ studie om hur konsumenter av friluftskläder förklarar hanteringen av gapet mellan hållbarhetsattityd och konsumentbeteende

Forskningsfråga: Hur förklarar konsumenter hanteringen av gapet mellan hållbarhetsattityd och beteende vid konsumtion av friluftskläder? Syfte: Studien syftar till att undersöka hur konsumenter förklarar och beskriver diskrepansen mellan hållbarhetsattityden och beteendet vid konsumtion av friluftskläder. Vidare belyses detta utifrån teoretiska ramverk gällande hantering av gapet för att tillförResearch question: How do consumers explain the management of the gap between the attitude towards sustainability and behavior when consuming outdoor clothing? Purpose: The study aims to investigate how consumers explain and describe the discrepancy between the attitude towards sustainability and the behaviour when consuming outdoor clothing. This will be elucidated with theoretical frameworks re

Ghost target classification using scene models in radar

Spökmål har försvårat radarövervakning sedan dess begynnelse, och i stadsmiljö är problemet ännu större. Med hjälp av maskininlärning verkar en lösning vara inom räckhåll. Radar har länge använts för att övervaka stora områden, exempelvis flygplatser eller länders luftrum. Inom övervakningsindustrin har man på senare år även börjat erbjuda mindre radarenheter med kortare räckvidd, då deras styrkoIn surveillance contexts, radars can be used to monitor an area, detecting and tracking moving objects inside it. Monitored areas in urban environments often contain many surfaces that reflect radar waves, which can have the undesired consequence of a single object producing multiple tracks due to multipath propagation effects. This thesis considers a method of identifying if a track is produced b

A Language for all? KiSwahili as a Tool for Unity: Problematizing the East African Community’s Language Policy

In modern state-development it is common practice to use one language for unifying people in a nation or region. However, in the wake of decolonisation, many African states found themselves struggling with the decision to pick a national language. African languages are rarely dominating whole nations, making it hard to choose one language as a tool for unity. The kiSwahili language is therefore a

Vems röst får höras? : dialekter i ljudboken

This essay is questioning the place for dialects in audiobooks on the Swedish market. What are the publishing houses views of casting dialect voices and how are these voices perceived by the audiobook listeners? The theory is built around voice perception in audiobooks, representation and dialects in film, including works from Matthew Rubery, Iben Have & Birgitte Stougaard Pedersen and Jane Ho

The relation between food shelf-life and environmental impact of different plastic packaging alternatives

The attention to the environmental impact of plastics materials used in food packaging has produced several studies in the last decade and consumers have started wondering about the utility and the functions of food packaging. In fact, the use and the production of plastic polymers cause pollution due to the disposal and to the CO2 emission. Besides that, even if new polymers from organic and biol

Healing architecture: Exploration of mental well-being in an urban context

This thesis seeks to explore an architectural typology that can enhance mental healing qualities in the urban structure. Our modern fast-paced lifestyle has a big impact on our mental well-being and our stress levels are constantly high, while our feelings are continuously exposed to different external factors. This minimizes our ability to understand and process them and to finally get through a

Activation pathways involved in HAMLET induced death of Streptococcus pneumoniae

Antibiotic resistant bacteria are emerging worldwide and have endangered the effectiveness of antibiotics. This problematic development has accelerated infections with antibiotic resistant bacteria and to counter this, the World Health Organization (WHO) recently published a report listing twelve antibiotic resistant pathogens that required the most attention. One of those is Streptococcus pneumon

Continuum damage modeling of delamination in paperboard

This work concerns the creasing and folding of a continuum paperboard material model developed by Eric Borgqvist. Creasing is an operation that induces permanent deformation in the material, undertaken for the folding to be performed along a straight fold line without any in-plane cracks. The material model concerned is complex and involves a high degree of anisotropy, and it has earlier been prov