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Examensarbetets titel: Humankapital – en osynlig tillgång? Seminariedatum: 2022–06–03 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Tim Karkkola Olsson, Max Nilsson och Ida Pettersson Handledare: Elin Funck Fem nyckelord: humankapital, HRA, humankapitalredovisning, innehållsanalys, legitimitet Forskningsfrågor: Hur skiljer sig rapporteringen a
This paper examines literature on policies used to compensate households for rising energy costs, including in-kind transfers, cash transfers and VAT reductions. It also shows how targeted transfers stand against universal transfers, and how the policy measures affect energy consumption. The study shows that the differences between cash transfers and in-kind transfers are generally small, but that
As Artificial Intelligence (AI) is progressing to take over decision making in different industries, the threat that comes with the use of these systems is also increasing. One major threat is the risk of these systems acting biased, causing discrimination to parts of the population. To tackle the risk of AI systems acting biased it is important to understand how these biases originate in the firs
Då användaren idag är den svagaste länken inom informationssäkerhet och den svaga punkten kopplat till utbildningen inom detta är bristande engagemang och motivation hos användaren. Gamification riktar sig mot att stärka just detta och är därför ett värdefullt verktyg. Men hur gamification verkligen används inom information security awareness utbildning är oklart. Därför har denna studie genomfört
As the latest generation of wireless access technology called Fifth Generation (5G) New Radio (NR) evolves, computational efficiency is key to keep low cost and flexible deployments for vendors. Understanding how the Digital Signal Processing (DSP) load behaves in the digital units is one aspect to enable this efficiency. This thesis investigates how the DSP load in the base station behaves for a
Abstract Title: Management control in commercial real estate companies - How are commercial real estate companies managed in Sweden and are they characterized by mechanic or organic management control? Seminar date: 2022-06-03 Course: FEKH69, Bachelor thesis in accounting, 15 ECTS Authors: Hannes Ivarsson, Viktor Johansson & Thomas Lo Advisor: Elin Funck Key words: Financial management, manage
I en globaliserad värld har identitet och tillhörighet kommit att bli något som människor allt mer reflekterar över. Andra generationens invandrare är en grupp individer som ofta uppmärksammas inneha en gränsöverskridande etnisk tillhörighet, vilket leder till en transnationell identitet. Denna studie syftar till att söka förståelse för hur denna positionering påverkar transnationella individer i
The number of remote teams has increased in recent years and this upward trend may persist. The growth is partly enabled by advancements in Information and Communication Technolo-gy (ICT) and globalization. Although organizations benefit from certain advantages that re-mote teams introduce, inadequate communication amongst remote team members can lead to project failures. Since technology has an i
Klimatförändringen är ett viktigt ämne i många länder. Sverige har gått tillsammans med många andra länder i olika avtal med syfte att minska klimatförändringens påverkan. Parisavtalet som antogs 2015 ¨ar ett sådant avtal. I Sverige arbetar flera myndigheter direkt eller indirekt med detta för att uppnå de önskade klimatmålen. Myndigheterna styr relationen mellan olika aktörer som ¨ar involverade
This qualitative study explores whether sustainable innovation by multinational enterprises (MNEs) can lead to the transformation of existing regimes through the lens of innovation theory and doughnut economics. The study proposes a conceptual framework to evaluate the practices of businesses and the findings chart how sustainable innovation occurs within two multinational enterprises. Overall, th
Is food aid a catalyst for recovery following external shocks? Can it serve community development in persistently food insecure areas in the long run, or does it create a dependency trap? This research aims to provide insights into these questions by conducting a case study of a soup kitchen in the South African township Masakhane that was established as an emergency response following COVID-19. T
Gamification, användningen av spelelement i icke-spelrelaterade system, har blivit ett vanligt sätt att försöka påverka systemanvändares beteende och motivation, och så även inom gym- och träningsområdet. Många implementeringar av gamification inom dessa kategorier görs dock utan eftertanke eller anpassning till målgrupp och användningsområde. Genom en kvalitativ studie av ett befintligt spelifier
Mängden data som genereras av olika aktörer ökar ständig och det brukar sägas att många organisationer är rika på data men samtidigt informationsfattiga. Behovet av varierande analysverktyg för att skapa insikt och beslutsunderlag har aldrig varit större, men för varierande uppgifter och data passar olika metoder mer eller mindre bra. Uppsatsen undersöker, beskriver och förklarar ett perspektiv på
Insects play a major role in the ecosystem and are an important factor for biodiversity. Using laser remote sensing to distinguish and monitor the millions of insects in-situ, holds large potential to speed up and improve the otherwise time consuming process of trapping and subsequent analysis. In this work, the spectral analyser for an elastic hyper spectral lidar in the SWIR, with 64 effective s
The research analyses the relationship between the establishment of the Italian Chambers of Commerce and the regional industrial development during the 19th century. By applying an OLS regression model, the work finds a positive, strong, and significant correlation between the Chambers’ functioning years and the industrial value-added of their administrated territory. The study offers supporting e
With the technological advancements of the 21st century, online pornography has become increasingly available to children and adolescents, and this research aims to investigate how individuals who started watching pornography at an early age experience pornography. The study implements a phenomenological approach and is based on 13 qualitative interviews with participants who started watching p
The food industry is facing challenges in responding to the climate crisis, and research highlights the potential of using Business Intelligence & Analytics for organizations sustainability efforts. The aim of this study is to holistically map through the affordance lens, what capabilities organizations in the food industry may potentially gain by using BI&A for sustainability. The study i
Searches for the doubly charged Higgs(H±±) aim to find evidence for models that could explain the origin of neutrino masses. Earlier searches at the LHC have used different production processes for the H±±, with the recent development of lepton parton distribution functions new leptonic production processes are able to be studied. In this thesis the single production process l± + l± → H±± has been
Eftersom information blir mer och mer tillgänglig börjar företag idag leta efter potentiella sätt att använda informationen för att blir mer attraktiva på marknaden. Ett sätt att utnyttja informationen på är att stödja datadrivna beslut. Målet med detta examensarbetet är att utveckla och designa en applikation som underlättar datadrivna beslut för företaget Grade AB. Detta genom att erbjuda behövaWith data becoming more and more abundant, companies will want to use this data in meaningful ways to gain competitive advantages on the market. One way of utilizing the data is to make data-driven decisions, which is often called data-driven decision-making. The goal of this master's thesis is to develop and design an application for the company Grade AB to alleviate data-driven decisions mad
Digitalization has meant changes in the way the Swedish healthcare sector operates. Nowadays, it is common to meet a doctor online. There are several studies examining patients' views on video consultations, but this study examines the challenges faced by doctors which leads to our research question: What are the challenges with digital video consultants from a doctor's perspective? The fo
