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Syfte: Syftet med min studie var att analysera hur tonalitet och språkbruk i VD-ord i svenska börsnoterade fastighetsföretags årsredovisningar varierar mellan hög- och lågkonjunktur, samt att undersöka hur den narrativa framställningen under lågkonjunktur förhåller sig till företagens finansiella nyckeltal. Studien hade sin utgångspunkt i fastighetssektorns höga konjunkturkänslighet och betydelse Purpose: The purpose of this study is to analyze how tone and language use in CEO letters in the annual reports of Swedish listed real estate companies vary between economic upturns and downturns, and to examine how the narrative presentation during economic downturns relates to the companies’ financial key performance indicators. The study takes its point of departure in the real estate sector’s

Forskningsfråga: I vilken utsträckning påverkar en kommuns finansiella hållbarhet dess benägenhet att redovisa finansiell leasing? Syfte: Syftet med studien är att undersöka i vilken utsträckning en kommuns finansiella hållbarhet påverkar dess benägenhet att redovisa finansiell leasing. Metod: Studien baseras på en kvantitativ metod med deduktiv ansats. Data har hämtats från offentliga källResearch question: To what extent does a municipality’s financial sustainability affect the recognition of Finance Leases? Purpose: The purpose of the study is to examine the extent to which a municipality’s financial sustainability affects its propensity to recognize finance leases. Methodology: The study is based on a quantitative method with a deductive approach. Data has been collected

Denna studie undersöker hur svenska investmentbolag kommunicerar värderingen av sina onoterade portföljbolag i årsredovisningen. Eftersom onoterade innehav saknar observerbara marknadspriser präglas värderingen av betydande osäkerhet och subjektiva bedömningar, vilket ställer höga krav på transparens och legitimitet i den externa redovisningskommunikationen. Studien genomförs som en kvalitativ innThis study examines how Swedish investment companies communicate the valuation of their unlisted portfolio companies in annual reports. As unlisted holdings lack observable market prices, valuation involves significant uncertainty and subjective judgment, placing high demands on transparency in external financial reporting. The study applies a qualitative content analysis of annual reports for the

Research question: To what extent do ROC, EBIT growth, leverage ratio and FCF margin explain variations in stock returns among the 50 largest companies listed on the Stockholm Exchange during the period 2014 - 2024. Purpose: The purpose of this study is to examine the relationship between the financial ratios ROC, EBIT growth, leverage ratio and FCF-margin and stock price development among the 50

Studien undersöker i vilka av revisionsprocessens stadier som brister uppstår enligt Revisorsinspektionens tillsynsärenden mellan 2023-2025. Samt hur dessa brister kan förklaras och vilka disciplinära åtgärder bristerna leder till. Studien visar att brister förekommer i alla stadier av revisionsprocessen, men främst i planerings- och granskningsstadierna. Slutsatsen är att bristerna är ett resulta

Titel: Förmögenhetsskatt och earnings management i privatägda bolag: En jämförande studie av Norge och Sverige Seminariedatum: 16/01/2026 Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Christoffer Wilson Lövås, C. Sixten Ogenborn och Hampus Fredriksson Handledare: Alexander Hedlund Nyckelord: Förmögenhetsskatt; redovisningspraxis; earnings management; diskr

Titel: Spel på planen och i redovisningen Seminariedatum: 2026-01-14 Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 HP Författare: Elias Haglund, Calle Johansson Lundqvist, Zebastian Öhlund Handledare: Johan Dergård Nyckelord: Profit and sustainability rules; Redovisningseffekter; Beteendeeffekter; Reglering Forskningsfrågor: Hur har PSR påverkat Premier League klubbarnas externa Title: Play on the pitch and in the accounts Seminar date: 2026-01-14 Course: FEKH69, Bachelor degree project in Accounting, undergraduate Level, 15 ECTS-Credits Authors: Elias Haglund, Calle Johansson Lundqvist, Zebastian Öhlund Advisor: Johan Dergård Key words: Profit and sustainability rules; Accounting effects; Behavioral effects; Regulations Research questions: How has PSR affected Premier Le

Aims: Pain and poor health-related quality of life measures serve as the primary indication for primary elective total hip arthroplasty (THA). It remains challenging to predict whether THA delivers the patient-anticipated improvements. Our study aimed to develop and validate statistical and machine learning prediction models of one-year clinical improvement in patient-reported outcome measures (PR

As we become increasingly conscious of the entangled nature of human existence, we need to become more attuned to the needs of other species, and things on this planet we are bound to. This presents us with an opportunity to rethink in whose interest we approach architectural design, and to bring vital voices into the process that have – until now – been unable to make themselves heard. We conduct

Alzheimer’s disease (AD) is marked by the abnormal aggregation of amyloid-beta peptides within the central nervous system. The formation of amyloid fibrils from amyloid-beta peptides is a hallmark of AD Here, we demonstrate that the aggregation of amyloid-beta 42 spreads both spatially and temporally. By measuring the spatial propagation of amyloid-beta in macroscopic capillaries and performing Mo

The elastic properties of amorphous TiNiSn, a promising half-Heusler system for flexible and wearable devices, were investigated using experimental and theoretical methods. Nanoindentation measurements performed on amorphous TiNiSn thin film grown by magnetron sputtering yielded an elastic (Young’s) modulus value of 132 GPa. To corroborate this result, density functional theory (DFT) calculations The elastic properties of amorphous TiNiSn, a promising half-Heusler system for flexible and wearable devices, were investigated using experimental and theoretical methods. Nanoindentation measurements performed on amorphous TiNiSn thin film grown by magnetron sputtering yielded an elastic (Young’s) modulus value of 132 GPa. To corroborate this result, density functional theory (DFT) calculations

Oily wastewater presents a serious environmental challenge, demanding sustainable and regenerative membrane technologies. Here, we report a green and scalable method for fabricating skin-replaceable cellulose membranes (SRC-M) from jute agro-waste, using a NaOH/urea activation route and argon-pressurized deposition onto ceramic supports. The resulting Cellulose II-based asymmetric membranes exhibi

Aims Endotypes integrate individual clinical and molecular data and can be used to formulate molecular subclassifications of diseases. We previously derived four endotypes of subclinical carotid atherosclerosis in a large European cohort, c-IMT and c-IMT Progression as Predictors of Vascular Events in a High-Risk European Population (IMPROVE), identifying individuals with a specific cardiovascular

Bangladesh is one of the most densely populated areas in the world, and Rapid urbanization has been a notable trend, with the urban population increasing from 5% to 42% between 1972 and 2023. This internal migration has led to a surge in demand for housing in cities like Dhaka, Chittagong, Sylhet, and Khulna. It is found from the Bangladesh Bureau of Statistics (BBS) that each year, 200,000 units

BACKGROUND: Counting very low levels of leukocytes is technically challenging but mandatory for quality control of leukocyte-depleted plasma. Established assays, such as flow cytometry and counting in the Nageotte chamber, are laborious and expensive. The aim of this study was to test two alternative assays, the cerebrospinal fluid program in the routine hematology analyzer ADVIA 2120 and a fluore

OBJECTIVES: To study the effects on the number of laboratory tests ordered after introduction of cost display (showing the cost in the computerized test ordering system at test ordering and test result delivery) and cost charge (requiring all primary healthcare centers to pay full laboratory costs of the ordered tests). STUDY DESIGN: The study included cost display for secondary healthcare centers

BACKGROUND: Quality control of residual white blood cells (WBCs) and red blood cells (RBCs) in leukoreduced plasma is mandatory. Although technological advances have been made, analysis of quality controls using routine hematology analyzers has not generally been introduced. The aim of this study was to evaluate if the routine hematology analyzer Sysmex XN-10, (Sysmex Nordic ApS) could be used for

Currently used methodologies for quality control of residual leukocytes and erythrocytes in leukocyte-depleted plasma are either expensive or time-consuming. It has been proposed that urine dipsticks could be used as a screening method for residual erythrocytes. The aim was, therefore, to evaluate if urine dipsticks could be used to detect residual erythrocytes and also residual leukocytes in leuk