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Examensarbetets titel: Att välja regelverk: En kvalitativ studie om varför större internationellt aktiva företag väljer att tillämpa redovisningsregelverket K3 istället för IFRS Seminariedatum: 3 juni 2020 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng. Författare: Jimmy Carlsson, Frida Källmark och Isabella Sköld Handledare: Johan Dergård Nyckelord: RedovisningsvTitle: Choosing framework: A qualitative study on why companies operating internationally choose the domestic accounting framework K3 in favour of IFRS (K4) Seminar date: June 3rd, 2020 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or (ECTS-cr). Authors: Jimmy Carlsson, Frida Källmark och Isabella Sköld Advisor:

The rapid globalization has led to a rise in the number of multinational corporations. One common objective among these corporations when expanding to other developed markets is to access intangible resources such as knowledge. Through the acquisition of knowledge, corporations can strengthen their strategic position and improve their competitiveness. When operating across national borders, variou

Extreme heat can lead to a significant increase in mortality, especially for urban citizens. Densification of urban areas can dramatically affect the local climate of the city by replacing green areas with impermeable materials and changing both radiative and turbulent fluxes. The assessment of the thermal comfort in urban areas is an important consideration for local municipalities to mitigate zo

The purpose of this thesis is to study complex analysis, the Bergman space and Korenblum's conjecture. This is done in three parts. In the first part the proofs that the conjecture is true are studied, giving lower bounds of Korenblum's constant. The first proof is explained in detail, to make it as accessible as possible to more people. The main differences for a couple of later proofs th

Riverbed scouring is an emerging problem aligned with higher frequent river discharges, experiences in a short period of time with shifting climate conditions. This problem brings a huge challenge to relevant authorities to safeguard river stability and hydraulic structures. This master thesis study is a preliminary investigation of the local scour problem along a Rönne å river stretch which falls

In recent years, workforce diversity has attracted considerable research attention. However, few attempts have been made to study the perceptions of inclusion and diversity specifically from LGBT+ employees’ perspectives. The aim of this study is therefore to contribute valuable insights into LGBT+ employees’ perceptions of inclusion and diversity at work. The findings intend to develop readers’ u

The purpose of this study is to investigate if there is any relationship between the financial performance of a public company and the gender of its CEO. A total of 379 companies, 264 with male CEO and 115 with female CEO, listed in Sweden between 1997-2020 have been studied. The results indicate that there is no statistically determined relationship between the gender and the abnormal stock retur

The migration issue has been a hot topic for decades. However, internal migration has not received as much attention as international migration. Furthermore, the internal migration pattern can differentiate from ethnicities and nativity status, further impacting their social-economic status. This thesis aims to discover the ethnic differences in internal migration patterns and the differences betw

Social capital is a psychosocial resource that has been found to have a profound effect on well-being and organizational performance. Research on social capital in Sweden is however lacking. The aim of the present thesis was to explore social capital in a Swedish organizational context and how it can be utilized in the new world of work. The thesis is divided into two studies. Study 1 aimed to do

Studiens resultat påvisar ett samband mellan motivationella faktorer, behovsfaktorer och prestation. När motivationella faktorer ger upphov till behovsfaktorerna motiveras en individ och prestationen ökar. Det finns en del motivationella faktorer som leder till motivation och prestation men vilken motivationstyp som ska sporras beror på vilket resultat arbetsgivaren är ute efter. Vidare ligger denThe results of the study shows a relationship between motivational factors, need factors and performance. When motivational factors lead to fulfillment of the need factors motivation and performance increases. There are some motivational factors that lead to motivation and performance but weather you should spur intrinsic or extrinsic motivation depends on the wanted results. Furthermore, the main

Syftet med den här studien är att undersöka vad fenomenet direktare, dvs. då en död person kremeras och kroppen sprids i minneslund utan någon ceremoni, samt övriga förändringar vad gäller riter i samband med död och begravning säger om vår samtid. Undersökningen bygger på semistrukturerade intervjuer med ett antal begravningsentreprenörer, begravningsrådgivare samt krematorievaktmästare verksamma

The objective of this interview study is to examine the discourses on sexual violence that circulate among young cismen in today’s Sweden, in the wake of the metoo movement. This study seeks to understand how ideas of masculinity connect to conceptions of the rapist, and how this relates to the construction of the participants’ own identities. It further aims to explore the emotional dimensions of

The aim of this study was to explore how treatment assistants at a treatment home perceived the identity of the women cared for at the treatment home. The aim was also to explore how treatment assistants perceived the women’s approach to social rules. The method chosen for this study was qualitative interviews with five treatment assistants. The treatment assistants worked with compulsive care at

The relationship between Indonesia and rice self-sufficiency policy has lasted since its independence from colonialism. Unfortunately, the policy does not always work. Even though the Government has done a lot of things to improve rice production, Indonesia has to import rice from overseas to fulfill its demand for rice. This study evaluates what has been done by the Indonesian Government to achie

Detta examensarbete utfördes på CG Drives & Automation (Emotron). Företaget satsar på att utveckla produkter och lösningar för att styra och övervaka elektriska motorer. En av deras mer populära produkter är den effektiva och energisparande frekvensomriktaren. Dess positiva egenskaper kommer även med en negativ effekt, nämligen en ökning av THD nivån i systemet. Med denna ökning uppkommer skadThis thesis was conducted on CG Drives & Automation (Emotron), a company that invests in developing products and solutions to control and monitor electrical motors. One of their more popular product is the effective and energy saving Variable Frequency Drive (VFD). However, the usage of an VFD leads to higher THD levels in the system, which then creates harmful harmonics. The quality of the gr

The term Middle-income Trap (MIT) is relatively new, originating thirteen years ago, but has since generated significant debate. It is used by politicians to channel national reforms and has given rise to a vast amount of research about growth slowdowns in middle-income countries (MICs). The term describes the higher prevalence of economic growth slowdowns in MICs, which impedes their transition i

This study examines discourses about hormonal contraceptives from the viewpoint of researchers and professionals within the health care system, and from users of the contraceptives. Among other things, I highlight how the representations of the health care professionals concerning side effects from hormonal contraceptives differ from the experiences had by the users themselves. I explore the cultu

Abstract Zoos have been gaining increased popularity from tourists in recent years, as many people feel distant from wildlife and thus are eager to experience closeness with animals. The aim of this paper is to analyse tourist experiences of modern zoo tourism and the research question asked is “What types of tourist experiences are tourists gaining when visiting a modern zoo?” To achieve this ai

Michael Posner är en amerikansk psykolog som under tidigt 80-tal utvecklade ett numera välkänt experiment kallat Posner Paradigm, eller Posner’s Cueing Task. Experimentet är vida använt för att bedöma hur en deltagares uppmärksamhet kan påverkas av olika störningar och stimuli. Här utförs detta experiment på deltagare i en förstärkt verklighet.Posner Cueing Task is an experiment to investigate the eect dierent type of stimulis could have on the visual attention. This master thesis aimed to implement a Posner Cueing Task in an Argumented Reality using a integrated eye tracker. The thesis were divided into two distinct parts. One part to write code for synchronisation and communication between Microsoft Hololens and Tobii eye tracker. One