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The purpose of this study is twofold. The first is to examine the board monitoring's impact on accrual-based earnings management, as reflected by the absolute value of discretionary accruals. The second is to investigate the moderating effect of CEO power on the relationship between board monitoring and accrual-based earnings management. The study follows a deductive approach and a quantitati
The purpose of this paper is to investigate one of the seven characteristics proposed by Northcott and Alkaraan (2007): the characteristic of non-programmability. This paper responds to the call for a nuanced understanding of how companies are programming strategic investment decisions (Alkaraan, 2016, p. 520). The purpose is fulfilled by conducting multiple case studies. The data collection metho
Titel: Väderskyddad produktion Författare: Emma Olsson & Oscar Remmerfors Handledare: Stefan Olander – Universitetslektor vid Avdelningen för Byggproduktion, Lunds Tekniska Högskola Examinator: Anne Landin – Professor vid Avdelningen för Byggproduktion, Lunds Tekniska Högskola Problemställning: • Under vilka förutsättningar kan lönsamhet uppnås vid användandet av väderskydd för nyproduktioTitle: Weather protected production Authors: Emma Olsson & Oscar Remmerfors Supervisor: Stefan Olander – Docent, Division of Construction Management, Lund University Examiner: Anne Landin – Professor, Division of Construction Management, Lund University Problem: • During which circumstances can profitability be achieved when using weather protection for the new production of residential bu
Helamalmö is an organization working in politically neglected areas where they implement social solutions to social problems. This essay aims to study Helamalmö's structural work for social change and analyze how their relational work with children and youths contributes to the experience of safety, belonging and faith in the future. The results present empirical data collected through intervi
In today's fast-paced business environment, organizations need to adapt and improve their ways of working to keep up with competitors. This change is putting more pressure on Human Resources (HR) and their ability to implement transformation projects to become more efficient, automated, and data-driven. Organizations invest enormous amounts of resources to implement these HR transformation pro
During the 90s, the Swedish government implemented a series of neoliberal housing policies in search of a wayout for the economic crisis, including demolition of the ministry of housing, deregulations and disincentivising housing construction, which has created decline in housing production and privatisation of municipal housing companies. The neoliberal policy reform was attributed to the shortag
I denna studie undersöks Djurgårdens IFs supportrars identitetsskapande och medieanvändning med syftet att ge ett nytt perspektiv inom forskning om den svenska supporterkulturens påverkan på individen. Tre kvalitativa intervjuer förs med hängivna fans av fotbollsklubben för att samla in empiriskt material. Materialet analyseras utifrån identitetsteori och det ritualistiska synsättet på kommunikati
Vid utveckling av stora applikationer använder sig många företag av tekniker så som testdriven utveckling för att skapa en stor samling av test som de sedan kan använda sig av för att validera skriven kod. Detta har blivit standarden på många arbetsplatser. Problem uppstår när en applikation redan är utvecklad och test ej har skrivits under utvecklingens gång. Detta gör det näst intill omöjligt atWhen developing a large application, many companies use techniques such as Test Driven Development in order to get a range of tests on which they later can validate their code with. This has become the standard in many work environments. Problems arise when an application is already developed and tests has not been written in the course of the development. This makes it near impossible to validate
Kan outnyttjade jordburksrester öka produktionen av hållbara fordonsbränslen? Halmstrå utgör en outnyttjad potential till ökad biogasproduktion, vilket kan användas som fordonsbränsle efter uppgradering till 97% metan. Under detta arbete utfördes ekonomiska utvärderingar på storskalig biometan produktion från halmstrå och/eller avloppsslam. Biogas bildas vid nedbrytning av organiskt material undAn increased production of fuels derived from renewable resources is required to obtain a sustainable energy production without greenhouse gas emissions. Biogas is regarded as a renewable energy source which can be used for heat, electricity, and fuel production. However, a purity of 97% methane is required if the produced biogas is to be injected to the natural-gas grid and used as vehicle fuel.
In recent years the importance of financial inclusion for economic growth has been thoroughly discussed. Particularly, the impact of mobile money in the context of developing economies has risen in prominence. This thesis adds to existing literature by exploring the how mobile money increases financial inclusion by conceptualizing it as a process with relative stages. Different theories have been
Electric vehicle (EV) charging may be used in aggregation as virtual batteries to provide a frequency regulating service to the power grid. The service is sold on the Frequency Containment Reserve (FCR) markets, and is traded one and two days ahead. Forecasts of charging patterns are essential to reliably provide this ancillary service. The thesis aims to build a generalized model for forecasting
The ongoing surge in internet users worldwide and its complexity causes organisations to digitally transform to stay competitive. Previous research repeatedly emphasised the importance of digital transformation, but the authors see a gap in the literature regarding digital transformation. General change management models have been around, but a more focused framework for digital transformation is
Purpose: The purpose of this study was to describe the perceptions of auditors at different career stages on current management control and the work environment. In order to gain a deeper analysis of the auditors' perspective, the study has used previous empirical research and theories of motivation and job satisfaction. Thus, two research questions have been formulated to support the study.
This paper explores the extent to which international and regional human rights law places obligations on States to protect the interests of undocumented migrant workers in countries of employment. The purpose of this thesis is to examine Italy’s immigration policies and work-related regulations, and determine whether or not Italy lives up to the international norms with respect to the labour-rela
Lung diseases such as chronic obstructive pulmonary disease (COPD) is one of the most common casue of death worldwide, yet the lungs are one of the most difficult parts of the body to examine. Today's technology hinder the diagnosis of the lungs and great difficulties occurs when trying to find the cause of illness. Therefore a large number of people suffer from hidden lung diseases whitout kn
This study aims to get a better understanding of what obstacles and problems organizations face when working with Open Innovation what solutions they then employ.
Tourism images and representations depict women in a stereotypical way where men and women are represented differently. Like much advertising, women in tourism promotional marketing are sexualized and exoticized. Destinations are promoted through the use of the female body. There are racial differences in how women are represented in tourism images where black women are exoticized. A country with
Oat (Avena sativa) is a cereal crop rich in dietary fibre, vitamins, antioxidants and other nutrients. It is considered to have higher nutritional values compared to other cereals (Tosh & Miller, 2016). Arabinoxylan (AX) is a hemicellulose naturally abundant in cereal crops. It is a major component of dietary fibre in crops like wheat, barley, rye, maize, rice and oats (Lu et al., 2000). Stu
Författare: Lovisa Cederstrand & Maja Christiansson Titel: Lagom macho Kandidatuppsats: SOCK10, 15 hp Handledare: David Sausdal Sociologiska institutionen, höstterminen 2021 Syftet med studien är att undersöka hur manliga poliser själva uppfattar och upplever den påstådda bild som samhället har om att polismyndighetens organisationskultur är macho. Samt om någon förändring kan utläsas base
