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Examensarbetes titel: Kan mindre företags val av K-regelverk förklaras utifrån institutionell teori? Seminariedatum: 2020-06-03 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Emil Augbeck, Viktor Lagnéus och Isac Larsson Handledare: Kristina Artsberg Fem Nyckelord: Institutionell teori, Beslutsteori, Isomorfism, K2, K3 Syfte: Syftet med denTitle: Can smaller companies choice of K-regulations be explained with institutional theory? Seminar date: 2020-06-03 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) Authors: Emil Augbeck, Viktor Lagnéus and Isac Larsson Advisor: Kristina Artsberg Key words: Institutional theory, Decision theory, Isomorp

Den här uppsatsen syftar till att föreslå en alternativ diskurs om normbrytande funktionsvariationer. I analys av intervjufilmer med familjer där det finns en familjemedlem med en normbrytande funktionsvariation undersöks hur en nuvarande dominerande diskurs verkar förtryckande. Vidare föreslås en språklig vändning som riktar blicken mot uteslutande strukturer snarare än att fokusera på individen

The relationship between public spending on health and child mortality has been inconclusive in literature. Discussions about significant associations have largely depended on specific periods and countries studied. This essay focus on the effects of public spending on health on child mortality in the Mexican poorest states. Public spending on health for the population without social security was

The aim of this study is to analyse and inspect live-stream child sexual exploitation. This crime has had a raise because of the digitization, that the world is experiencing. In the Philippines, the situation with live-stream child sexual exploitation is marked as an industry. As a product of the situation overseas, Swedish men are taking advantage of this industry and pays for digital child sexua

Sveriges vattenledningsnät kräver kontinuerliga och stora in- vesteringar och måste underhållas på ett effektivt sätt; syftet med den här studien var därför att utröna vilka ledningsattribut som är viktigast för att i en ANN-modell identifiera ledningar med hög risk för läckage. Detta gjordes genom att först använda attri- buturvalsmetoderna ReliefF och Recursive Feature Elimination (RFE) tillsammanSweden’s water pipe network demands continuous and large investments and must be maintained in an effective way; the aim with this study was therefore to investigate which pipe features are most important to identify pipes with a high risk of leakage in an ANN-model. This was done by first utilizing the feature selection methods ReliefF and Recursive Feature Elimination (RFE) with Random Forest Clas

Efterfrågan inom hälso- och sjukvården ökar på grund av en växande population med allt fler äldre och kroniskt sjuka personer. Dessutom förväntar sig dagens patienter en lättillgänglig vård. För att möta den tilltagande efterfrågan spelar digitalisering en viktig roll. För att digitaliseringen ska lyckas är en god integrationen mellan nya digitala verktyg och befintliga system av stor betydelse. DThe demand in health care is increasing due to a growing population with more elderly and chronically ill people. In addition, the patients expect easy access to health care. To be able to meet the growing demand in the health care, digitization plays an essential role. For the digitization to be successful, a good integration of new digital tools in existing systems is of great importance. Also,

Syftet med den här uppsatsen är att undersöka huruvida asylsökande uppfattas som rättighetssubjekt i den svenska Riksdagens diskurs om Lagen om eget boende (EBO-lagen), för att därigenom uppmärksamma vilka möjligheter icke-medborgare har att få sina mänskliga rättigheter tillgodosedda i ett nationalstatligt system. För att studera detta använder jag mig av ett teoretiskt perspektiv som har sin utg

Att lämna missbruk kan innebära en rad sociala problem med bland annat ensamhet som följd. Syftet med denna studie är dels att få en ökad förståelse för bakgrunden till uppbrott från missbruk, dels att undersöka vikten av kvinnlig gemenskap i samband med att kvinnor bryter med missbruk samt hur de har det under tiden som följer i nykterheten. Den empiriska grunden bygger på intervjuer med åtta k

Poverty is a common phenomenon among rural smallholder farmer households in developing countries. A large corpus of literature suggests that contract farming -a pre-harvest agreement between farmers and buyers- can improve smallholder farmers' welfare through improved access to markets and thereby promote rural development. These findings have shaped policy recommendations. Existing studies us

Mussels, like other intertidal organisms, depend on the motion of water throughout their entire life cycle. Hydrodynamic forces are essential for the transportation and settlement of mussel larvae, as well as feeding and growth for adult mussels. In this study physical factors, such as local water velocities and wave characteristics, were measured over an eight-week period in Port Alfred Marina, o

The Paris agreement was the first time all 196 member states agreed to find solutions to fight global warming and keep temperatures 2 degree Celsius. Under the umbrella of the agreement, the Paris Declaration on Electro-Mobility and Climate Change called for action towards electric mobility. India is one country attempting to implement Electric vehicles and has set an ambitious target of reaching

It is becoming increasingly common for corporations to seek impact in society alongside profit and it is often argued that corporations should collaborate with startups. By collaborating with impact accelerators, intermediary organisations that support impact startups, corporations can gain access to innovation whilst having a positive impact on society and the environment. The purpose of this s

In the last decades Peru, one of the top performing countries in Latin America, experienced a dramatic reduction in poverty. The set of structural reforms implemented by Peru during the mid-90s included trade liberalisation which implied a drastic reduction of tariffs on highly protected sectors, and particularly, in agriculture where most poor Peruvians work, and Free Trade Agreements. How relati

“Between the tracks” builds upon the concept of reclaiming a brownfield. It explores what can happen when industrial activity vacates valuable land in the city center. Through urban recycling, the project unlocks the value of an underutilized railyard and reimagines the last, such a large, and free area in the center of Gdynia in Poland. In 1926, when the first plan of Gdynia was created, the mai

Syftet med denna undersökning är att förklara hur musiklärare tolkar och konkretiserar kunskapskravens beskrivningar. Studien tar avstamp i likvärdighet inom bedömning och behandlar frågeställningarna hur ser musiklärares tolkningar av kunskapskraven ut och hur formar musiklärare konkreta krav utifrån sina tolkningar av kunskapskraven? Undersökningen riktar in sig på betygsättande musiklärare i gThe aim of this thesis is to explain how music teachers interpret and implement descriptors in assessment criteria. The study has its starting point in equality within assessment and elaborates on the research questions how do music teachers’ interpretations of assessment criteria appear and how do music teachers realize concrete standards based on their interpretations of assessment criteria? Th

As the world continues to see an increase in carbon dioxide emissions, actions aiming towards reducing man's negative impact on the environment are paramount. To be able to compete with the air travel industry, the Swedish Transport Administration suggests a vast expansion of the existing railway system. This includes the construction of high speed railroads connecting the largest urban areas

Idag byggs det oerhört mycket. Nyproducerade bostäder konstrueras samt att äldre byggnader renoveras. Då är det viktigt att inte den större fokusen ligger på den ekonomiska- och ekologiska hållbarheten, utan även på den sociala hållbarheten. Detta för att förebygga ett segregerat samhälle som vi idag ser resultat av och drivs emot. Genom gemensamma bostadsgårdsytor skapar vi nya samlingsplatser. DToday, a lot is being built. New constructed homes are being constructed and older buildings renovated. It is important that the greater focus is not only on economic and ecological sustainability, but also on social sustainability. This is to prevent a segregated society that we today see results from and are driven by. Through joint housing estates we create new collection sites. This increases

Children’s outdoor play and natural elements at public playgrounds is important in the urban society. In this study the Outdoor Play Environment in the municipality of Lund is evaluated with the use of eight perceived sensory dimensions in green urban spaces. The evaluation shows that public playgrounds has a potential to function as bridges between children and the natural environment with the he