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Syfte: Syftet är att undersöka vilka utmaningar som finns förknippade med redovisningsramverket Integrerad Redovisning, IR, på den svenska marknaden. Forskningsmetod: I studien har en kvalitativ metod använts där empirin analyserats separat utifrån först ett empirinära och sedan ett teorinära perspektiv. Den empirinära analysen struktureras på tre olika nivåer: företags-, näringslivs- och samhällPurpose: The purpose is to examine the challenges that are associated with the Integrated Reporting framework, IR, on the Swedish market. Methodology: In this study a qualitative approach has been used. The empirical data were analyzed separately from a theory and empirical perspective. The empirical analysis is made on three types of levels: corporate, business and societal levels, and the theor

Model-based design is in many ways seen as a potential instrument in process industries due to the close link between the process and the model. In Växjö, the process industry of Lantmännen Reppe AB produces syrup. The syrup goes through an evaporation process in order to raise the sugar concentration. If the concentration gets to high the syrup turns solid, which can make the process a bit tricky

This thesis aims to investigate the accident situation concerning children on their way to school. Using statistics from Swedish Traffic Accident Data Acquisition (STRADA), accident data for a five-year period has been analysed. The data covers the start of semester January 2010 to the end of semester December 2014, and includes children aged 7 to 17. The time of day considered is 06:00am-08:30am.

Purpose: To find a suitable framework for the categorisation of management control tools as guidance for a purpose-oriented choice of management control tools. This is done by applying the iron triangle in the case of Activity-based costing (ABC) in the German public sector. Thereby the ABC adoption in the German public sector is analysed, including the discussion of purpose-oriented versus trend-

This paper seeks to examine men’s underperformance in schools under Stereotype Threat Theory and through the development a new scale: the Anti-Norm Studying (ANS) scale. The pervading theory, measured qualitatively, behind men’s under achievement is an avoidance of being considered a “study nerd” or in Swedish “plugghäst” which can be literally translated to “study horse”. A quantitative measure,

Är många av de nuvarande designlösningarna för att förbättra förhållanden på arbetsplatsen blott ett hjälpmedel i en ohållbar miljö? Accepterar vi situationen som den är istället för att förändra de konventionella beteenden som råder där? Projektet grundar sig i en diskussion kring hur design kan skapa situationer där vissa personer exkluderas medan andra förhöjs. Vi identifierade ett behov av at

People today sit too much. Prolonged sitting is when you spend long periods of time sitting down. Scientists call this The Sitting Disease. One of the reasons why we sit too much is that the type of furniture we have today only allow sitting - and we have made it the norm. This project is about making people move more by standing up. By introducing a new way of making furniture and interior, that

Traditionellt produceras trähus högst i två våningar p.g.a. historiskt svårkontrollerade brän-der. Idag är byggtekniken utvecklad och det är tillåtet att bygga trähus i flera våningar. Andel trähus som byggs med prefabricerade delar ökar idag i Sverige. Genom att producera montagefärdiga element i varierande storlek förflyttas husproduktionen från byggarbetsplats till fabrik. Syftet med studien äTraditionally, wooden houses are produced with a maximum of two floors, due to historical difficulties to control fires. Today, construction technology is developed so far that it is con-sidered safe to build wooden houses with additional floors. The percentage of wooden houses built with prefabricated parts is increasing in Sweden today. By producing module elements in various sizes, house produc

The year was 2012 and we had just started the School of Industrial Design at the Faculty of engineering in Lund and we had no or little idea of what we were to experience. Three years have now passed by and we feel more enlightened than ever before. What we feel is a place where the learning technique has not just given us skills to become great designers, but also made us aware of how to embrace

The aim of this project was to examine the forest fire management in Sweden and ascertain what benefits can be drawn by comparing with international methods. The study is manufactured by studying literature, interviews and visits to the fire­‐affected forest in Västmanland. The main conclusions of the project is the great need for a national advocacy group with vast knowledge and experience of for

This thesis focuses on seasoned equity offerings and aims to examine announcement effects and long-run performance of SEO firms on the Swedish stock exchanges, during the recovery phase of the global financial crisis. Also, an OLS regression is run in order to explain post-SEO performance using the independent variables book-to-market ratio, market capitalization and the firms’ number of SEOs duri

Varför sätter vi i Sverige de flesta solcellerna på tak? Att producera el från solceller på tak är något som blir allt vanligare i Sverige. Men hur kostnadseffektivt är det att placera solceller på tak? Ett tak har tyvärr inte alltid en optimal vinkel mot solen vilket minskar el-produktionen. I länder som Rumänien och Bulgarien produceras nästan all solel från anläggningar på marken, vilket myckThe electricity produced from photovoltaics represents only a small fraction of the total electricity consumption in Sweden, but the installed capacity in Sweden doubled for the fourth year in a row in 2014. If this trend continues it is both interesting and important to discuss where we want to see PV systems in our future society. Looking at the market share of different types of PV systems in o