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Syfte: Syftet med denna uppsats är att öka förståelsen för revisorers arbetsprocess och syn på goodwillhanteringen enligt gällande IFRS-regelverk. Metod: Uppsatsen grundas på en kvalitativ metod uppbyggd på semistrukturerade intervjuer där 7 revisorer från big-4 och diverse mindre byråer har medverkat. Materialet från intervjuerna har presenterats i ett empiriavsnitt med citat som stödjer det somPurpose: the purpose of this thesis is to increase the understanding of auditors' management and views on goodwill management in accordance with current IFRS regulations. Methodology: The thesis has a qualitative method built up with semi-structured interviews with 7 auditors from big-4 and various smaller agencies. The material from the interviews is presented in a section with quotes that s

This paper reports on two-dimensional (2D) and three-dimensional (3D) direct numerical simulations (DNSs) of the auto-ignition process of a lean H-2/air mixture with temperature stratification in a constant volume enclosure. Detailed chemistry and transport properties are taken into account in the simulations. The combined propagation of spontaneous ignition front and deflagration front is identif

Due to the potential of compact imaging systems with magnified spatial resolution and contrast, cone-beam x-ray differential phase-contrast computed tomography (DPC-CT) has attracted significant interest. The current proposed FDK reconstruction algorithm with the Hilbert imaginary filter will induce severe cone-beam artifacts when the cone-beam angle becomes large. In this paper, we propose an alg

Every year two billion tons of MSW are produced globally. Due to the impact of solid waste and population growth, it is necessary to develop an integrated solid waste management plan. Such a plan, holistic in scope, would aim to minimize the negative impact of this material in the environment while being economically viable. The designation and terming of any one mode of waste treatment as superio

När vi tittar ut i universum ser vi bara materia, även fast vi vet att antimateria finns. Enligt teorin borde antimateria, som är precis som vanlig materia fast med motsatt laddning, producerats i lika stora mängder vid Big Bang. Partikelacceleratorn LHC i Schweiz genererar lika mycket materia och antimateria i partikelkollisioner som påminner om de som skedde i samband med Big Bang. Så det skulleThis thesis investigates the properties of a general scale-invariant Two-Higgs-Doublet Model and its phenomenological consequences with focus on the scalar sector. The concept suggests that introducing more CP-violation, both spontaneous and explicit, may make it possible to meet the Sakharov conditions and account for the Universe's baryon asymmetry. We define a modified renormalization schem

When developing a truck it is of critical importance that the brake system is reliable and effective. When testing new trucks or brake systems you need to collect as much data as possible. One important measurand when you evaluate a pneumatic brake system is the stroke of the actuator. This master’s thesis has two goals; one is to develop a device for measuring the stroke of a pneumatic actuator m

Blockchain: Can It Improve Human Rights And If So How? Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme Work Methods Focus Areas Business and Human R

https://rwi.lu.se/2018/02/12/blockchain-human-rights/ - 2026-06-18

Importance: The performance of bioprosthetic aortic valves is usually assessed in single valve models or head-to-head comparisons. National databases or registries offer the opportunity to investigate all available valve models in the population and allows for a comparative assessment of their performance. Objective: To analyze the long-term rates of reintervention, all-cause mortality, and heart

This thesis quantifies how everyday window opening habits affect indoor climate and heating demand in Swedish multi-family dwellings. Minute-by-minute data was analyzed that was collected for one year from 15 dwellings in northern and southern Sweden, logging window angle, air-quality indicators and temperatures indoors and outdoors. More than 17 000 discrete airing events were detected and charac

In this study, a plant-wide model describing the fate of C, N and P compounds, upgraded to account for (on-site/off-site) greenhouse gas (GHG) emissions, was implemented within the International Water Association (IWA) Benchmarking Simulation Model No. 2 (BSM2) framework. The proposed approach includes the main biological N2O production pathways and mechanistically describes CO2 (biogenic/non-biog

Solid oxide fuel cells (SOFCs) produce electricity with high electrical efficiency and fuel flexibility without pollution, for example, CO2, NOx, SOx, and particles. Still, numerous issues hindered the large-scale commercialization of fuel cell at a large scale, such as fuel storage, mechanical failure, catalytic degradation, electrode poisoning from fuel and air, for example, lifetime in relation

Hypovolemia-induced hypotension may lead to an aortic diameter decrease in patients with a ruptured abdominal aortic aneurysm (rAAA). This study investigates the changes in supra-and infra-renal aortic neck diameters before and after endovascular aortic aneurysm repair (EVAR) for rAAA and the possible association with endograft apposition. A retrospective cohort study was conducted including 74 pa

Whole-lake additions of dissolved inorganic C-13 were used to measure allochthony (the terrestrial contribution of organic carbon to aquatic consumers) in two unproductive lakes (Paul and Peter Lakes in 2001), a nutrient-enriched lake (Peter Lake in 2002), and a dystrophic lake (Tuesday Lake in 2002). Three kinds of dynamic models were used to estimate allochthony: a process-rich, dual-isotope flo

Micronutrient concentrations in foliage and stemwood (including bark) of six European tree species (Betula pendula Roth., Quercus robur L., Fraxinus excelsior L., Fagus sylvatica L., Tilia cordata Mill. and Picea abies (L.) Karst.) planted on the same type of soil at six sites in three different countries were studied. Micronutrient concentrations in foliage were considerably higher than in stemwo

Purpose: The purpose of this study was to construct a new clinical tool for establishing levels of indications for cataract surgery, and to validate this tool. Methods: Teams from nine eye clinics reached an agreement about the need to develop a clinical tool for setting levels of indications for cataract surgery and about the items that should be included in the tool. The tool was to be called 'N

Renewable energy is the keyword for energy industry sector in the world today. Solar energy has a huge potential, able to fulfill increasing energy demand and growing its share of energy sector. Republic of Ireland has one of the lowest solar energy deployment rates in Europe, although climatic conditions have been proved to be acceptable. The purpose of this study was to assess potential sites fo

Syfte: Syftet med vår studie var att undersöka hur personer med afasi upplever sin kommunikation och livskvalitet och om upplevelsen har ett samband med svårighetsgrad av stroke, svårighetsgrad av afasi samt kognitiv förmåga. Metod: I studien ingick 30 deltagare som fått afasi till följd av en ischemisk stroke. Tre månader efter insjuknandet genomförde deltagarna Comprehensive Aphasia Test (CAT).Purpose: The aim of the present study was to investigate how people with aphasia experience their communication and quality of life and whether the experience is related to degree of stroke, degree of aphasia and cognitive ability. Method: The study included 30 participants who acquired aphasia as a result of an ischemic stroke. Three months post stroke, participants completed the Comprehensive Ap

Leave from studies | Student website LTH Skip to main content This site uses cookies to enhance the user experience. By continuing to use the site you agree that cookies are used according to our Cookie Policy (on the website of LTH) . Essential cookies These cookies are necessary for the website to function and cannot be turned off in our systems. These cookies do not store any personally identif

https://www.student.lth.se/english/masters-students/leave-from-studies/ - 2026-06-18

The Office of the Prosecutor (OTP) of the International Criminal Court (ICC) faces massive evidentiary problems due to flawed state-cooperation, limited access to sites of atrocity and an insufficient budget. Meanwhile, potentially relevant digital open-source information abounds, as citizens increasingly turn to social media to spread awareness of human rights violations and possible internationa

Summary Sheet and CV - Master's programme in Food Technology and Nutrition 1/4 Summary Sheet and CV – Master’s programme in Food Technology and Nutrition Questions? Please check out FAQ on: www.lth.se/english/faq Here you can also find guidelines on how to convert local credits into ECTS. Personal information (same as your universityadmissions.se account) First name Last name Application number Em

https://www.lunduniversity.lu.se/sites/www.lunduniversity.lu.se/files/2025-09/Summary-sheet-food-technology-nutrition.pdf - 2026-06-20