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Examensarbetets titel: Att välja regelverk: En kvalitativ studie om varför större internationellt aktiva företag väljer att tillämpa redovisningsregelverket K3 istället för IFRS Seminariedatum: 3 juni 2020 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng. Författare: Jimmy Carlsson, Frida Källmark och Isabella Sköld Handledare: Johan Dergård Nyckelord: RedovisningsvTitle: Choosing framework: A qualitative study on why companies operating internationally choose the domestic accounting framework K3 in favour of IFRS (K4) Seminar date: June 3rd, 2020 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or (ECTS-cr). Authors: Jimmy Carlsson, Frida Källmark och Isabella Sköld Advisor:

Egyptology in the 19th and early 20th centuries developed simultaneously with increased imperial presence in Egypt by the European imperial powers, which would have influence on how the discipline was practised. The history of Egyptology has for this reason primarily focused on the big four – Great Britain, France, Germany and USA – and on Egypt itself. The aim of this study is to examine how Egyp

Att utveckla kollektivtrafiken är ett viktigt steg för att uppnå de klimatmål Sverige har åtagit sig att följa. Ett verktyg i utformningen och kapacitetsutvecklingen av hållplatserna är trafiksimulering. Detta arbete utforskar hur hållplatser kan på bästa sätt modelleras och kalibreras för fotgängare i programmet Vissim som är en simuleringsmjukvara utvecklad av företaget PTV Group. Vid kalibreriThe development of public transport is an important step toward reaching the climate goals Sweden has set. Traffic simulation is an instrument when developing and designing public transport stops. This thesis investigates how public transport stops can be modeled and calibrated for pedestrians in the PTV groups software Vissim. During the calibration, the platform was divided into four different z

Historiskt sett har människor byggt sina hus med de material som den omgivande naturen gav. Både vass och lera är två sådana material som förekommer naturligt. Det som bl.a. skiljer dessa material åt är de processer som krävs för att de ska kunna användas som taktäckningsmaterial. Vassen skördas och torkas medan leran bearbetas och bränns för att slutligen bli en användbar produkt. I tidigare svenHistorically, people built their houses with the materials that the surrounding nature gave. Reeds and clay are two such materials occurring naturally. A difference between these materials is the processes required for them to be used as roofing material. Reed is harvested and then dried while the clay is processed and fired to finally become the useful product. In earlier Swedish history roofs we

The purpose of this bachelor thesis is to develop an administration tool that will be used by a helpdesk in IKEA IT. The helpdesk members have a lot of responsibilities and have to perform various tasks on a daily basis, thus the goal is to develop an administration tool that has an interface which allows a helpdesk member to perform basic tasks without needing any prior education or experience of

In Sweden, migrants suffer from poorer sexual and reproductive health than the general population due to exposures associated with pre- and post-migration process and difficulties that arise when meeting a new heath system. Health literacy is a term that is increasingly used for explaining people’s access to health preventive services, and where migrant populations has shown to possess lower level

Author: Jannica Nilsson Wallberg, Josefine Attnarsson Title: Substance abuse and pregnancy - Who is responsible for the unborn? A qualitative study from the professional perspective on compulsory treatment of pregnant substance abusers in Sweden and Norway [translated title] Supervisor: Eva Palmblad The purpose of this study was to examine the concept of compulsory treatment of pregnant women wi

At this point, railway switching systems exchange takes about 15 hours to perform. It means that long time is needed if performing multiple exchanges. It even means that traffic on tracks has to be disallowed for a long amount of time. It costs maintenance companies like Infranord a lot of money to keep tracks free from other vehicles during the work. The company needs to purchase special permissi

Mätningar av magnetisk hysteresis har genomförts på sedimentborrkärnor med hög tidsupplösning för att studera om sedimentkornstorleken kan relateras till relativ bottenströmshastighet. Mätningarna utfördes på tre borrkärnor, en från Nordatlanten och två från Norska havet. Hysteresismätningar är känsliga för variationer i de magnetiska kornstorlekarna (Day et al. 1977) och anses vara representativaHigh-resolution magnetic hysteresis measurements were carried out on three sediment cores, one from the North Atlantic and two from the Norwegian Sea. These measurements can be used to reconstruct changes in magnetic grain-size. Physical grain-size has been interpreted as a proxy for bottom current intensity (McCave et al. 1995) and this study shows that the hysteresis measurements can contribute

Seveberggrunden i nordöstra Kebnekaise domineras av amfiboliter och ögongnejser. Detta examensarbete beskriver tektonostratigrafin i två nyckelområden (Nallo och norra Mårma). Seven i nordöstra Kebnekaise korreleras med den övre Seven söderut i Kebnekaise samt norrut mot Abisko och Indre Troms. I specialstudier identifieras moderbergarterna för en nyupptäckt gnejs samt för två typer av ögongnejserThe Seve Nappe Complex in the Kebnekaise Mts. is dominated by metabasites (Kebne Dyke Complex) and mylonitic gneisses. This study describes the tectonostratigraphy in two key areas (Nallo and Mårma) and investigates the origin of a granitic gneiss and two varieties of augen gneiss. The Kebne Dyke Complex consists of thin dark bands of amphibolite in a metagabbro, interpreted to represent dolerite

Abstract The blue gum psyllid, Ctenarytaina eucalypti (Homoptera: Psylloidea), is an economic threat to Eucalyptus plantations worldwide. To date, no efficient control method is available for this pest and the potential for semiochemical-based monitoring or control methods have not yet been investigated. Hence, I conducted the first study on the olfactory sense of C. eucalypti, investigating the

Exploratory testing (ET) is a test technique used to test software. It is a free way (compared to scripted test) of testing, where the tester takes notes during the test session. The tester has the option to select his own way when testing the software, he learns and tests at the same time. Notes are the result from the test session and are used to see what has been tested, e.g. the outcome and th

Dagens TV-program bygger i de flesta fall på ett bakomliggande TV-format. Formaten har under de senaste åren blivit en allt viktigare del av TV-industrin och idag är de föremål för en handel som årligen omsätter miljardbelopp. I takt med att marknaden för format expanderat har ökande konkurrens inom mediebranschen gjort att striden om TV-tittarna hårdnat. TV-bolagen har tvingats fokusera allt mer The television programs of today are in most cases based on an underlying television format. The use of TV formats has in recent years become an increasingly important part of the television industry and today they are subject of a billion dollar trade. As a result of the format market's expansion and the increased competition within the media industry the battle for viewers has intensified. T

This project explored the usage and effectiveness of a natural water filtration system using xylem from Picea Abies, or Norway Spruce. The project is concentrated on the region of southeast and south Asia where people suffer from water contamination, providing a concept of a water filter with comprehensive protection against waterborne diseases. The study implemented secondary research on product

Den här studien ämnar att konstruera, testa och utvärdera ett lektionsmoment med fokus på talängslan. Momentet ska först och främst vara tidseffektivt och inte ta för mycket tid från övrig kursplanering. Det ska således gå att använda till exempel i slutet av en lektion utan att övrig undervisning blir lidande. Momentet ska även kunna byggas ut vid behov. För att utforma momentet intervjuade jag This research aims to construct, test and validate a lesson moment with the focus on effective work with speech anxiety in school. The lesson moment shall not take to much time or energy from the ordinary lesson plan. Therefore it shall be able to example to take place in the last minutes of the lesson. The moment itself also needs to be built upon over time and therefore be more advanced as the s

Människor följer ofta en liknande process när de söker sig till professionell vård. Upplevelser av vilka skäl de har för att söka rent faktiskt och vägen fram till att de tar beslutet att söka behövs det dock ytterligare forskning om. Därför är det viktigt att undersöka detta för att utröna människors upplevelse av vilka skäl och funderingar de har fram mot att beslutet att söka vård fattas. DettaPeople generally follow a similar process when seeking professional care. Experience of what reasons they have for actually seeking help and their considerations during the process before they make the decision to seek help is, however, insufficiently researched. Hence, it is important to study this in order to find out people's experience of what reasons and considerations they have during th

Aiding farmers with their tremendous task of sustainably and cost-efficiently feeding the world is of utmost importance. Information technology plays a crucial role in supporting farmers and supplying them with accurate information about their crops. The information gives farmers operative benefits, such as optimized timing of fertilization and plant protection to name a few. Satellite optical i

Addressing electronic waste is crucial for meeting the environmental needs of the 21st Century, as WEEE is one of the fastest growing waste streams. Spain has emerged as one of the top countries globally for per capita mobile phone consumption. For this reason, this thesis focuses on European and Spanish initiatives that am to improve the circularity of mobile phones through repair. In recent year

Strömmande vatten påverkar broar över vattendrag huvudsakligen genom: (1) hydrodynamiska krafter med direkt effekt på konstruktionen och (2) lokal erosion kring bropleare och sidostöd, inkluderat erosion på grund av flödeskontraktion. Utformning och dimensionering av broar i Sverige med avseende på direkt flödespåverkan och lokal erosion är relativt förenklad och täcker inte alla aspekter av problThe role of bridges in the transportation network has become increasingly important as they ensure the smooth and safe passage of people and goods across rivers and other bodies of water. Flowing water impacts bridges over rivers primarily in two ways: (1) Hydrodynamic forces that directly impact the structure and (2) scouring at the pier and abutment, including contraction scour. The design princ

Problemformulering: Internationalisering, högre volatilitet på efterfrågan och snabbare försörjningskedjor är faktorer som gör den globala kedjan mer komplex. Därför strävar organisationer efter en bättre bild av deras försörjningskedja realtidsprestanda. Därför behövs en lösning som möjliggör en bättre förståelse av komplexiteten och gör kedjan mer effektiv. Värt att nämna är att bättre synlighetProblem Definition: Internationalisation, higher demand volatility, and faster Supply Chain (SC) speed are factors that are making the global SC more complex. Therefore, organisations strive for a better picture of their SC real-time performance. Hence, a need for a solution that allows a better understanding of the complexity and makes the chain more efficient is required. It is worth mentioning