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Titel: Är Intern Kontroll Nyckeln till God Budgetföljsamhet? Datum för seminarium: 2023-06-02 Kurs: FEKH69, Företagsekonomi: Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Christopher Havkwist, Hugo Holmin, Sten-Åke Åkesson Handledare: Mattias Haraldsson Nyckelord: Intern Kontroll; Budgetföljsamhet; Budgetkontroll; Budgetavvikelse; Kommuner Frågeställningar: HurTitle: Is Internal Control the Key to Good Budget Compliance? Seminar date: 2023-06-02 Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate level, 15 ECTS-Credits Authors: Christopher Havkwist, Hugo Holmin, Sten-Åke Åkesson Advisor: Mattias Haraldsson Key Words: Internal Control; Budget Compliance; Budget Control; Budget Deviati

The thesis researches work undertaken by big accounting firms and the professional association FAR to promote sustainability assurance in a Swedish context from the perspective of institutional work theory. The transposition of the CSRD into Swedish law constitutes a motivation for the study. This gives rise to the thesis’ research question, namely, How and why are accounting firms and the profess

Skin cancer is a growing public health concern due to its prevalence among the population. Current clinical procedures require high invasiveness and multiple surgeries, which are responsible for patient discomfort and high medical expenses. Photoacoustic imaging offers an alternative to standard skin carcinoma diagnosis by exploiting the low scattering rate of ultrasound, which enables deep tissue

Du har säkerligen någon gång funderat över varför vissa sjöar och hav är brunare än andra. Troligtvis är första instinkten att ”usch här vill jag inte bada!” eller ”är det farligt att bada i dessa akvatiska ekosystem?”. Faktum är att man snarare väljer att bada i klart vatten för att det känns ohygieniskt att sätta foten i brunt vatten samtidigt som det förstör naturupplevelsen. Tänkt dig då att dBrowning of water has increased over the last couple of decades on the northern hemisphere. Research show that possible drivers for this change are land use change, climate change, increased precipitation and increased temperatures. Browning of water can affect important interactions in the aquatic ecosystem which in turn can affect the whole structure of the ecosystem. Furthermore the loss of a t

Användningen av rengöringsprodukter i hemmen är utbrett. Olika medel för städning, tvättning och diskning uppfyller många viktiga behov men samtidigt kan felaktig användning och osäker hantering av dessa produkter innebära stora risker för människors hälsa och miljön. Giftinformationscentralen får årligen in flera samtal om förgiftningar och olyckor som skett med rengöringsmedel. Produkterna kan bThe use of chemicals is increasing. Human health and the environment are exposed to hazardous substances along a lack of knowledge about how these substances actually affect us and our environment. In the homes, the use of chemical cleaning products is widespread. Various products meet many important needs, but could at the same time pose major risks to human health and the environment if not corr

This research examines the relationship between Exports and GDP Growth as China transitioned from Import Substitution (IS) to Export Promotion (EP) as their strategy to industrialize. China has experienced remarkable economic growth over the years, becoming one of the world’s largest economies. A common claim is that China’s economic success is due to increased Exports. According to the Export-Led

Historically, inhabitants have always altered their domestic spaces to adapt to different environmental conditions and to meet personal needs. Especially in rural dwellings, lowtech but very effective and simple ways of adaptations have been and are still in use. These methods stand more than ever diametral to the way we dwell and use our domestic spaces today. All the building ele- ments are gett

Studies show that employees are an organisation’s most important asset. Therefore, an employer needs to attract the desired future employees. Currently, core values appear frequently on employers’ websites. Core values could consequently operate as a part of external employer branding to attract candidates. The question remains whether core values matter to future employees when considering workin

The purpose of this study is to enhance the understanding of the use of discourses and their rhetorical design in corporate sustainability reports for securing and sustaining legitimacy over time within an industry that has an inherently adverse impact on the environment and has been subject to a variety of contextual changes within recent years. The purpose is fulfilled by conducting a three-leve

This thesis investigates the relationship between economic growth and income inequality in the European Union from 1991 to 2019, alongside examining the impact of EU membership on income inequality in Eastern European nations. The theoretical basis of the research is the Kuznets theory, and the study will utilise data from the World Bank’s World Development Indicators and employ a graphical method

Thesis Purpose: This study explores the major drivers and barriers to eco-innovation in Scandinavian and Finnish furniture companies, examining the influence of company size and age. The findings benefit stakeholders including businesses, policymakers, professionals, investors, and consumers. Theoretical Perspective: This study’s theoretical framework was developed through an exploration of eco-in

Introduction: Improvements of the analytical methods used to study starch microspheres that may aid the development and analysis of medical device products. Background: Some of the current methods used to study the starch microspheres may be time consuming, prone to errors (in cases of manual methods), in need of better reproducibility and robustness, and there is a demand to improve them. Aim: T

The study has explored the teams’ perceptions of driving forces and challenges of psychological safety (PS) in three different work-setting arrangements (WSAs), which are remote, hybrid, and on-site. These findings were discovered by interviewing three teams, each of which worked in different WSAs, and by asking them questions about what factors influence their PS. After that, thematic analysis wa

The fight against climate change has reached a critical point, requiring financial flows to align with climate-resilient pathways. This thesis investigates the alignment between sovereign green bonds and national climate targets. It expands the discussion from a corporate to a sovereign perspective, thus acknowledging the impact of sustainability disclosure practices by governments on the rest of

Syftet med att göra denna studie var att undersöka hur musiklärare anser att rörelse, rytmik och dans påverkar deras elevers trygghet, känsla av att våga ta plats och nervositet i musikundervisning. Studien genomfördes genom fyra semistrukturerade intervjuer med musiklärare som aktivt arbetar med rörelse i undervisningen i olika skolformer. Litteraturkapitlet beskriver vad dans och rytmik är, hur

USA invaderade Irak 2003 och i samband med denna invasion tog de över Abu Ghraib-fängelset, som ligger strax utanför Irakiska huvudstaden Baghdad. 2004 spreds en del bilder i medier runt om i världen, och dessa bilder visade irakiska fångar torterade och förnedrade av amerikanska soldater. Jag skrev denna studie för att studera amerikanska soldaters behandling av manliga irakiska fångar i samband

Under våren 2022 genomförde anställningsskyddslagen en förändring och den svenska arbetsrätten anses vara reformerad. En förändring av den svenska arbetsrätten har inte varit så omfattande sedan anställningsskyddslagen infördes 1973. Arbetsmarknaden präglas av kraven på flexibilitet och rörlighet samtidigt som anställningsskyddet behöver vara en trygghet för arbetstagare. Den svenska arbetsmarknadIn the spring of 2022, the Employment Protection Act implements a change and Swedish labor law is considered reformed. The transformation of Swedish labor law has not been as extensive since the introduction of the Employment Protection Act in 1973. The labor market is characterized by demands for flexibility and mobility, while employment protection needs to provide security for employees. The Sw

Examensarbetets titel: Mechanisms to enable operational efficiencies in a virtual context Seminariedatum: 1 Juni 2023 Ämne/kurs: FEKH99, Examensarbete i Entreprenörskap och Innovation, 15 högskolepoäng Författare: Morgan Bryer, Nathan Nilsson, Anton Palm ́en, Handledare: Ziad El-Awad, Lunds universitet Nyckelord: Virtuella kök, Operationella mekanismer, Operationell effektivitet, Business Model CTitle: Mechanisms to enable operational efficiencies in a virtual context Seminar date: 1st of June 2023 Course: FEKH99, Bachelor Degree Project in Entrepreneurship and Innovation, 15 University Credit Points Authors: Morgan Bryer, Nathan Nilsson, Anton Palmen ´ Supervisor: Ziad El-Awad, Lund University Keywords: Virtual kitchens, Operational Mechanisms, Operational Efficiency, Business Model Canv

Syftet med den här undersökningen var att utveckla en förståelse för hur väl digitala lärresurser fungerar för elever på gymnasiets yrkesprogram. Enligt begreppet ”Digital Natives” skulle eleverna inte uppleva några problem alls, vilket visade sig inte vara fallet. Undersökningen realiserades genom en enkät som genomfördes på två olika gymnasieskolor med fem delvis olika klasser. Enkäten bestod av