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Examensarbetets titel: Nya nyckeltal för BRF - hjälper eller stjälper de? Seminariedatum: 2025-06-03 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Alice Bergdahl, Emma Bergstrand, Julia Johansson Handledare: Elin Funck Fem nyckelord: Nyckeltal, Bostadsrättsföreningar, Aktörer, Användning, Jämförbarhet Forskningsfråga: Hur används de nya nyckeltalen föTitle: New KPIs for Housing Cooperatives - Helpful or Harmful? Seminar date: 2025-06-03 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 Credits Authors: Alice Bergdahl, Emma Bergstrand, Julia Johansson Advisor: Elin Funck Key words: KPIs, Housing Cooperatives, Actors, Usability, Comparability Research question: How are the new KPIs for housing

Det skatterättsliga företrädaransvaret innebär att bolagets företrädare påförs personligt betalningsansvar när dess skatteskulder förfaller till betalning om företaget inte har börjat avvecklas. Företrädaren kan gå fri från ansvar under vissa omständigheter, främst med hänsyn till sjukdom i kombination med ålder. Den största skillnaden mellan skatterättsligt och aktiebolagsrättsligt företrädaransvPersonal liability according to Swedish tax law (2011:1244) means that the company’s agents are at risk of personal liability for the company’s tax debts if the company has failed to pay its tax debts on the date of payment. Personal liability can be avoided if the company is liquidated no later than on the date of payment. The agent can be granted discharge during special conditions, mainly due t

Enligt tradition har sexualbrotten varit s.k. egenhändiga brott som förutsätter att gärningspersonen själv utfört den relevanta handlingen. För sexualbrotten är det den sexuella komponenten. Sexualbrottslagstiftningen syftar till att skydda den sexuella integriteten och självbestämmanderätten för att förhindra att människor utsätts för påtvingade sexuella handlingar. I juni 2015 avgjordes ett mål Due to tradition, sexual abuse has always been regarded as a crime that presupposes the perpetrator to perform the relevant act in person. For sexual offences, the relevant act is the sexual component. The legislation on sexual offences aims to protect sexual integrity and the right of self-determination in order to prevent coerced sexual acts on individuals. In June of 2015 The Supreme Court deci

The aim of this study was to examine attitudes surrounding the needle exchange program in Malmö and Lund in Sweden. More specifically the aim was to examine how the staff of the needle exchange program experience the attitudes surrounding the needle exchange program and if/how these attitudes affect them in their work. The analysis of nine interviews with staff members revealed similarities in how

What level of influence should market actors be allowed to exert over consumers’ transactional decisions? While persuasive marketing is inherent to free markets and therefore uncontroversial, relatively recent research in the field of behavioural economics about systemic errors in human decision-making has shown just how susceptible consumers are to the will of market actors. Within a rapidly evol

I Sverige berörs 200 barn per år av att en förälder utvisas ur landet. Barn har en del rättigheter dels genom vissa bestämmelser som finns i svenska lagar som FB, SOL och UtlL men även i EKMR och barnkonventionen. Möjligheterna att utesluta utvisning i ett mål kring utvisningsfrågan på grund av brott där utlänningen har barn i riket finner man främmst i 8kap 11§ UtlL. Denna lagändring infördes eftIn Sweden there are 200 children every year which is affected by a parent will be expelled from the country. Children have some rights partly through provisions in Swedish law such as FB, SOL and UtlL but also in EKMR and the child convention. The possibilities of limiting deportation order when the alien has children in the country are found mainly in the aliens act 8 chapters 11§. This provision

Hur vi väljer att organisera våra familjer har genomgått en radikal förändring sedan mitten av 1900-talet. Kärnfamiljen är visserligen fortfarande den vanligaste familjeformen, men den har i allt större utsträckning kommit att kompletteras med en rad icke-traditionella familje-konstellationer, bl.a. samkönade familjer. Den här utvecklingen har naturligtvis också påverkat hur vi lever och praktisHow we choose to organize our families has changed significantly since the mid-20th century. It might be true that the nuclear family remains the most common family form. However, it has to an increasing extent been accompanied by a number of non-traditional families, including same-sex families. Naturally, this development has also affected the way we live and how we practice family life. While

Middle and basal Upper Cambrian strata are well exposed in an old quarry at Gudhem in the Falbygden area of Västergötland, south-central Sweden. The exposures consist of finely laminated alum shale with scattered stinkstone (orsten) lenses, up to 2.3 m in diameter. Four sections have been measured and sampled in order to establish the succession of trilobite species. Fossils are generally preserve

South Africa is a water-scarce country that is expected to face challenges regarding freshwater resources in the future. This study aimed to identify the land cover in two different catchments and to analyse the water quality in relation to land cover data. The study shows that GIS and remote sensing can be successfully used as a tool in classifying land cover over time in order to use the results

The use of natural gas is increasing globally. At the same time, the cheap and easily accessible resources are decreasing rapidly. Among other alternative gases, biogas is considered since it is a renewable resource. In order for biogas to really become a large scale alternative, it needs to be fully compatible with today’s infrastructure and gas applications. This report is evaluating the technic

Trafiksituationen vid korsningen Carl Krooks gatan – Furutorpsgatan i Helsingborg är komplicerad på grund av den svängande huvudleden och det stora flödet av trafikanter. Den svängande huvudleden har fått mycket kritik eftersom det är ett stort flöde av oskyddade trafikanter som måste korsa gatan som saknar övergångsställe. Syftet med studien är att undersöka trafikanters beteende vid interaktion The traffic situation at the intersection Carl Krooks gatan - Furutorpsgatan in Helsingborg is complicated due to the turning main road and the large flow of road-users. The turning main road has received a lot of criticism because there is a large flow of unprotected road-users who have to cross the street without a pedestrian crossing. The purpose of the study is to investigate the behavior of r

New and innovative retail models such as product-service-systems (PSS) seem to offer a promising solution for more sustainable shopping activities. However, the adoption rate of PSS remains to date regretfully low. With the aim to investigate this problem, the present thesis focuses on the rental fashion model of use-oriented PSS and examines emotions that consumers experience in this context, whe

X-ray phase-contrast imaging is a powerful technique that allows great resolving power for low absorbing samples, such as biological tissue. This method relies on measuring the phase shift induced by the sample instead of the absorption traditional radiography relies on. This phase shift is measured as an intensity modulation at the detector and by using various algorithms one can obtain informati

Problemställning: Hur hållbart bygger LKF? Syfte: Att bidra till framtagandet av en ny, mer hållbar byggstandard. Metod: Litteraturstudie, intervjuer samt jämförelse mellan miljöcertifieringar och LKF:s byggstandard genom ett ”standardprojekt”. Slutsatser: Hållbart byggande har för denna rapport definierats som en balans mellan sociala-, ekonomiska-, ekologiska- och tekniska aspekter kopplat tiProblem: How sustainable does LKF build? Purpose: To contribute to a new construction standard that is more sustainable than the present one. Method: Litterature study, interviews and comparison of environmental assessments and LKF’s construction standard that is represented by a ’standard project’. Conclusions: Sustainable construction has for this report been defined as a balance between soci

Bus Rapid Transit (BRT) är en benämning på ett högkvalitativt kollektivtrafiksystem som utvecklades under mitten av 1900 – talet och blev känt efter att det framgångsrikt implementerades i staden Curitiba i Brasilien. I Sverige används BRT som ett komplement till övrig kollektivtrafik medan det i stora städer runt om i världen fungerar som stommen i kollektivtrafiksystemet. För BRT i Sverige finnsBus Rapid Transit (BRT) is a name for a high – quality public transport system that was developed in the middle of the 19th century and became known after it was successfully implemented in the city of Curitiba in Brazil. In Sweden, BRT is used as a complement to other public transport, while in large cities around the world it functions as the frame of the public transport system. For BRT in Swed

Malawi är ett land i södra Afrika och betraktas som ett av de fattigaste länderna i världen. Befolkningen lever framför allt på landsbygden och är helt beroende av jordbruk för att överleva. Det finns dock inga register och ingen säkerställd rättighet över marken de brukar. Användandet av geografiska informationssystem, GIS, ökar runt om i världen. Hos ett jordbrukskooperativ i Malawi, NASFAM, fiMalawi is a country in southern Africa and considered to be one of the poorest countries in the world. The main part of the population lives in rural areas and is completely depending on farming for their livelihood. There are, however, no records of land registration or tenure for the smallholder farmer. The use of geographical information systems, GIS, is increasing around the world. At a small

The break up of the family unit leads to new living arrangements and significant changes for children. This can be an extremely upsetting experience for a child, especially if the child is old enough to understand what is happening. New living arrangements can effect a childs fundamental sense of security as well as having consequences later on in life. The object of this research paper was to exa

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border

Despite the increasing significance of foreign investment in the global economy, the extent and intensity of regulation at the multilateral level is disproportionate as compared to that of international trade. Unlike the integrated system established under the World Trade Organization, the governance of international investment is highly fragmented, encompassing an amalgamation of customary intern