Examensarbetets titel: Redovisningsmanipulation vid Börsintroduktion, behöver investerare ta hänsyn till redovisningsmanipulation vid börsintroduktioner? Seminariedatum: 2018-06-01 Ämne/kurs: FEKH69, Examensarbete kandidatnivå i redovisning, 15 högskolepoäng Författare: Gustaf Håkansson, Albin Ohlander & Peder Wachtmeister Handledare: Peter Jönsson Fem nyckelord: Redovisningsmanipulation

Recently a new field of microscopy has emerged, known as selective plane illumination microscopy (SPIM). Using a SPIM setup the sample is illuminated with a thin light sheet from the side. The selective plane illumination overcomes many problems that conventional microscopes have. Conventional microscopes illuminate the sample axially and collects the light only from the focal plane of the microsc

In this project work, we report the scaling up of the production of pseudo Cs-symmetric catalysts for asymmetric ring opening (ARO) of epoxides. These catalysts consists in heterometallic bissalen complexes whose synthesis has already been designed by our research group. Further research will be based on catalytic studies of the synthetized pseudo Cs-symmetric bissalen complexes in ARO of epoxides

Research on why we use a specific mode of thinking has long recognised the relevance of mental costs. The definition of this cost, however, has either been too abstract to be measured or focusing on metabolic costs, which currently is expensive and difficult to measure. In this experiment, we used a paradigm that measures the behavioural cost of three modes of thinking (rational reflection, emotio

As a primary driver of climate change, energy systems are often affected by the type of “self-perpetuation and lock-in” that characterize so-called ‘wicked problems’. Although it has a relatively clean energy system, Canada still has provinces (e.g. Alberta, Saskatchewan) that possess carbon-intensive power grids, and provinces that have experienced minimal renewable energy development other tha

Denna studie undersöker fyra folkhögskoleelevers upplevelser av att fördjupa sina kunskaper i rytm och skalor på sitt huvudinstrument genom att arbeta med komposition. Eleverna har fått öppna kompositionsuppgifter med få riktlinjer där elevens eget utforskande och idéutvecklande stått i fokus. Studien bygger på aktionsforskning och kvalitativa intervjuer. Studiens resultat visar att eleverna uppskThis study examines four folk high school students’ experiences with deepening their knowledge of rhythm and scales on their main instruments by working with composition. The students have been given composition assignments with few guidelines, enabling them to focus on their own exploration and development of musical ideas. The study is based on action research and qualitative interviews. The res

This paper examines the existence of a link between changes in monetary policy and changes in functional income distribution using a panel of up to fourteen countries over the period 1875-2010. It also investigates the potential transmission channels (changes in asset prices, wages, unemployment, and inflation) that explain such a phenomenon. The evidence indicates the presence of a correlation be

Purpose: The purpose of the study is to contribute to the knowledge on the use of risk management and especially ERM in different context. More specifically the aim is to find what similarities and differences there are in the use of ERM between public and private sector, as well as to find what variations there are within each sector. Methodology: The method used during this multiple case study,

This thesis discusses a rather contentious issue of how copyright law possesses musical works nowadays. It is essentially argued in the thesis that current copyright law appears to be too restrictive, leaving not enough space for creativity in the musical world. In this regard, the issue related to musical works are mainly analysed through the prism of the idea-expression dichotomy. One of the gen

Uppsatsen handlar om en undersökning genomförd på två svenska storföretag. Den syftar till att utforska om effektivitet och användarinkludering är något som beaktas vid utformningen av informationssäkerhetspolicyn. Genom enkäter och expertintervjuer etablerar vi vilken roll användaren har, hur denne upplever informationssäkerhet inom sin organisation och om möjlighet till förbättring finns när det

Today, breast cancer is the leading cause of cancer related death in women. Early detection of breast cancer relapse presents increased treatment options and better control. Protein biomarkers from plasma are currently measured by state-of-the-art methods like ELISA, which require antibodies with high sensitivity and specificity. Developing such assays is laborious and time consuming. Thus, there

Relapsed or recurrent breast cancer is the chief cause of breast cancer related deaths and it is estimated that one-third of breast cancer patients would likely suffer a relapse. Due to high mortality and incidence, recurrent breast cancer requires better means of prediction, prevention and treatment. The AFFIRM platform uses recombinant antibody technology and selected reaction monitoring (SRM) m

I alla industrier där partiklar behandlas i torra prover är segregering ett stort problem. Segregering kan ske vid olika steg i processen där partiklarna i fråga till exempel transporteras, blandas eller bara lagras. Det uppskattas att uppemot 30 % av all fördröjning i processer sker på grund av segregering av partiklar(Johanson, 2014). Detta leder till kritiska konsekvenser för ett företag så somSegregation is a well-known process problem that may cost companies quality and time. The aim of this project was to establish a fundamental understanding about sifting segregation by using the sifting segregation tester described in the ASTM International standard. In this work, Cellets and Suglets were used to study particles tendency to segregate at different weight ratios and different particl

State Aid is prohibited according to European Union legislation since it has possible distortive effects on competition. Nevertheless, Member States intervene in the economy and play an important role in the full functioning and development of the economy and society. The European Commission investigates potential State Aid measures by comparing the behaviour of the State with the behaviour of a h

Nice girls use snuff? (Fina flickor snusar?) is an inductive study about how young feminists in the academy are negotiating and constructing their identity through the use of snuff. The thematic content analysis proceeds from nine semi-structured life world interviews. This study is based on a poststructuralist understanding of meaning as constructed in the language, as theorized by Scott, Derrida

The financial crisis of 2007 and the subsequent global recession have caused stakeholders, governments and the public to criticise the amorality of the financial sector. For banks, being in the center of critique, corporate social responsibility (CSR) is argued as a promising concept to regain legitimacy. Despite broad engagements highlighting responsibility, distrust towards banks still remains h

The Victim Support organization is a Swedish non-profit organization that provides support to victims of crime. The organization relies on its volunteers sinse they are the ones who perform the majority of the work in the various offices. For the organizations work to continue as it does today a requirement is that the number of volunteers is reasonably stable. As the number of organizations in ne

Syftet med vår studie var att belysa ensamkommande flyktingbarnens retrospektiva erfarenheter av sin tid i HVB-hem, med fokus på hur de upplevde sin vardag, vilka faktorer de ansåg vara av betydelse för att hantera sin vardag och hur delaktighet och omgivning påverkade deras vardag. Vår empiri har samlats in genom kvalitativa intervjuer med sju tidigare ensamkommande flyktingbarn. Vi analyserade iThe aim of our study was to highlight the unaccompanied refugee children’s retrospective experiences of their time in HVB-homes; focus being on how they perceived everyday life, which factors they considered to be the most important in dealing with everyday life and how participation and environment affected their everyday life. The data was gathered by qualitative interviews with seven previously

Skelettskintigrafi är en bildgivande undersökning liknande röntgen, där cancer metastaser och andra benskador visar sig som hotspots. Att identifiera dessa hotspots är en svår uppgift även för erfarna läkare. I detta arbete används faltningsbaserade neuronnät till att träna datorer att hjälpa läkare identifiera hotspots.The main goal of this thesis is to design and implement a convolutional neural network (CNN) to classify whether hotspots in bone scintigraphy images represent cancer metastases, caused by prostate cancer, or some other physiological process. A side task was included, where another CNN was designed and trained to classify whether a bone scintigraphy image image is acquired from the front of the pa

Purpose: To test established theories on capital structure determinants for the pharmaceutical industry and to discern the determinants of capital structure of this industry. Methodology: A quantitative study is conducted using a deductive approach to statistically describe the nature of the global pharmaceutical industry's capital structure. Theoretical perspective: The theoretical framewor