Sammanfattning Titel: It’s A(c)crual World Seminariedatum: 3 juni 2022 Kurs: FEKH69, Examensarbete på kandidatnivå i redovisning. 15 Högskolepoäng. Författare: Filip Angerlöv, Jack Rydén och Oskar Åkesson Handledare: Maria Gårdängen Nyckelord: Accrual Earnings Management, Principbaserad redovisning, Diskretionära periodiseringar, VD-byte, Stockholmsbörsen Forskningsfrågor: Förekommer det AEMAbstract Title: It’s A(c)crual World Seminar date: 3:rd of June 2022 Course: FEKH69, Degree Project Undergraduate level, Business Administration, 15 ECST credits. Authors: Filip Angerlöv, Jack Rydén and Oskar Åkesson Advisor: Maria Gårdängen Key words: Accrual Earnings Management, Principle-based Accounting, Discretionary Accruals, CEO-changes, Stockholm Stock Exchange Research question: Do

Abstract: The gender-equality paradox is the phenomenon of finding more developed, egalitarian countries generally experience higher gender equality while, for example, having a relatively low share of female graduates from STEM fields in tertiary education. The presence of the paradox in several developed egalitarian countries indicates that the female share of STEM graduates must be influenced b

Ledningsrätt är den rättighet med vilken allmänna ledningar upplåts på andras fastigheter. När det finns en avvikelse mellan ledningens och ledningsrättens läge kan det innebära både att ledningen saknar upplåtelse och att ledningsrätten inte längre är juridiskt gällande. En genomlysning av denna problematik görs för att optimera ledningsrättsupplåtelser. Att ledningsrätter förlorar sin giltighet When there’s a discrepancy in location between a conduit and its corresponding utility easement, it’s a problem for both the conduit which lacks a right that secures it and for the utility easement itself because it might have lost its juridical validity. Every utility easement that lapses, and has to be de-registered, is a waste of resources. The delays have a negative impact on the development o

Given the widespread underemployment in Africa, on-the-job search represents a key channel through which individuals seek better employment oppor- tunities that value their skills and competences. However, empirical research on the determinants of on-the-job search has almost exclusively been conducted in advanced economies. The study aims to identify the determinants of on-the-job search among di

Syftet med denna masteruppsats är att implementera en tidigare modellerad kromatografisk adsorptionsprocess från MatLab till Modelon Impact, en simuleringsmjukvara. Modelon Im-pact använder sig av Modelica som syntax som i sin tur är användbart för skapandet av stora system av sammankopplade modeller som kan fungera i olika konfigurationer. Implemente-ringen är lyckad och gjord stegvis under projeThe aim of this master thesis is to implement a previously modeled chromatographic adsorp-tion process from MatLab into the Modelon Impact, a simulation software. Modelon Impact is using Modelica as language syntax that is useful for creating a large system of interconnected models that has the potential to work in different configurations. The model is successfully implemented and done in a step-

För att nå Sveriges transportpolitiska mål är krävs det att fler väljer cykeln som huvudsakligt färdmedel. Genom att prioritera cyklisters trafiksäkerhet och framkomlighet ökar attraktiviteten vilket gör att fler väljer att cykla. I denna studie har tre korsningar i Malmö analyserats med avseende på trafiksäkerhet och framkomlighet där syftet var att undersöka hur trafiksäkerhet och framkomlighet In order to achieve Sweden's transport policy goals, it is required that more people choose the bicycle as their main mode of transport. By prioritizing cyclists' traffic safety and level of service, attractiveness increases, which means that more people choose to cycle. In this study, three intersections in Malmö have been analyzed with regard to traffic safety and level of service, where

It is widely recognised that the two major challenges of the 21st century are climate change and poverty. The building sector is responsible for over a third of all global carbon dioxide emissions. At the same time, we see vastly overcrowded and rapidly growing informal settlements in developing countries, where people lack the basic right to decent shelter. This is simply not sustainable and forc

Automatiska 3D modeller av hjärtan med medfödda hjärtfel med hjälp av AI Tänk om du kan titta på ett hjärta innan du ska operera på en patient. Detta är möjligt genom att skapa en 3D modell av hjärtat. Detta görs bara på några få patienter om året men tack vara det här arbetet så kan 3D modeller skapas för fler patienter och därmed öka patientsäkerheten. På Skånes universitetssjukhus i Lund så 3D segmentations of hearts with congenital heart defects are routinely used today. They are used to study hearts and to prepare before surgery which makes them an important part of patient care. The 3D segmentations are usually created manually, which is a time-consuming process. By automating this process, less time can be spent creating these models, and more time can be spend on patient care.

The steel industry in Sweden is responsible for 10% of the annual Swedish CO2 emissions. As a way to abate this sector, H2 Green Steel are establishing a new green steel production site in Boden. Their way of producing steel, through the EAF route and by using hydrogen-reduced DRI will reduce the CO2 emissions by over 90%. Besides iron ore, steel scrap is the most important input raw material for

Drones have been used by the military since mid-1970 but the development of autonomous systems from the turn of the millennium and onward has opened the area of UAV to civil service and the public immensely. Today UAV technology saves lives in Search And Rescue operations, complements and supports full scale vehicles at the Police force and assists in surveys and documentation of ground and forest

This thesis analyses the interrelations of economic complexity, greenhouse gas emissions, and renewable energy in Latin America and the Caribbean (LAC), using annual data from 1998 to 2018. Economic development in the region is characterised by the exploitation of natural resources and low economic sophistication. At the same time, a dynamic renewable energy market has developed in LAC. The Enviro

Cannabis is a well-debated topic in contemporary society where globally, several countries have legalized or decriminalized cannabis use in recent years. Yet Sweden remains a country that distances itself from such decriminalization policies and has long enforced a prohibitionist approach to drugs and drug use. The qualitative study presented here examines and compares university and police studen

Current cancer treatments can be non-specific, aggressive, and often lead to poor quality of life due to significant side effects. There is a dire need for personalised medicine and accurate tumour subtyping, particularly with cancers with high levels of heterogeneity. Spatial omics is transforming the way in which we understand and treat cancer, paving the way for more patient-specific treatments

Inom ramen av Big Data och användning av AI-teknik så har vi nu möjlighet att automatisera komplexa uppgifter genom att samla in, dela och behandla inhämtade data. Dataanalys öppnar upp möjligheten att låsa upp enorm potential inom de flesta branscher. Samtidigt råder osäkerhet kring juridiska rättigheter kopplat till ägande av data vilket föranleder att företag väljer att inte delta fullt ut i maWithin the framework of Big Data and the use of AI technologies we now possess the ability to automate complex tasks through collecting, sharing, and processing the collected data. Analysis of data can unlock enormous potential within most fields. Meanwhile, legal uncertainty in data ownership rights causes businesses to not fully participate in the data sharing market. In this context this thesis

This paper will examine if U.S. foreign aid to Colombia had any effect on unemployment rates in the country from 2000-2008. The anti-drug policy Plan Colombia’s success will be assessed and how the policy, which consisted of military and social aid, was able to reduce unemployment numbers. The analysis will be a case study using a qualitative method of interpreting trends from longitudinal and cro

Sandstränder utgör en stor del av Ystads kust och används flitigt för bad och hundpromenader och är en stor del av kommunens turism. Förutom att glädja besökare fungerar de även som skydd mot översvämningar och hindrar havet från att nå vägar och byggnader vid högvatten eller stormar. I takt med klimatförändringarna finns det ett ökat hot för att stränderna ska erodera bort, genom att sand transpoThe coast of Ystad municipality has historically been subject to erosion, leading to the loss of recreational areas and near-beach structures, consequently resulting in the implementation of mitigating measures. With the ongoing climate change, erosion is expected to continue. This generates a need for a better understanding of sediment dynamics and sediment transport patterns, in order to further

This thesis seeks to determine whether it is possible to strike a regulatory balance between satisfying the interests derived from individuals' right to privacy and states' defence of national security. However, the goal of this work is not to conduct an abstract analysis of the interrelations of these, sometimes conflicting, interests but to find practical solutions to a present issue, th

Deformationszonen kallad ”Frontal wedge” är ett system av N-S branta och vertikala deformationszoner i gränsen mellan Svekonorvegiska och Sekorareliska provincen, i södra Sverige. Ursprung av dessa strukturer är inte fullt förstått och under de senaste årtiondena har endast ett fåtal undersökningar gjorts på dessa deformationszoner. Det finns flera olika tolkningar och modeller för bildandet av stThe Frontal wedge is a system of N-S trending steep to vertical deformation zones at the border between the Sveconorwegian and Svecokarelian provinces in south-central Sweden. The origin of these structures is not fully understood and few investigations have been done on these deformation zones during the past decades. There are various interpretations of and models for the formation of the struct

The purpose of this study is to investigate which role TikTok plays in the increased consumption of fast fashion. The study also aims to investigate TikTok’s role in the creation of new fashion trends. TikTok is one of the leading social media platforms for today’s young adults. Social media has in recent years had a big impact on consumer behaviour and the fashion industry, largely due to widespr

Following the associated lockdown measures of the Covid-19 pandemic in 2020, the world economy started facing inflationary pressures from a surge in energy prices and supply chain disruptions at the end of 2021. Given the economic environment with low inflation and expansionary monetary policy following the Great Financial Crisis (GFC), central banks around the world have built up large balance sh