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The global adoption of International Financial Reporting Standards (IFRS), developed by the International Accounting Standards Board (IASB), aims to enhance financial reporting transparency, comparability, and reliability by standardizing accounting practices and limiting managerial discretion. While IFRS has improved accounting quality in many regions, its impact depends on prior local GAAP quali
Detta examensarbete undersöker hur de uppdaterade kriterierna i certifieringssystemet Miljöbyggnad påverkar hållbarhetsmålen inom bygg- och fastighetssektorn. Arbetet utgår från den centrala problematiken att byggsektorn är en av de största källorna till utsläpp och negativ miljöpåverkan. Miljöcertifieringssystem har potentialen att minska den negativa miljöpåverkan inom bygg- och fastighetssektorThis thesis examines how the updated criteria in the Miljöbyggnad certification system affect sustainability goals in the construction and real estate sector. The work is based on that the construction sector is one of the largest sources of emissions and negative environmental impact. Environmental assessment methods have the potential to reduce the negative environmental impact of the constructi
En arbetsgivare som har anställda som arbetar med forskning och utveckling (FoU) kan få sätta ned sina arbetsgivaravgifter. Möjligheten infördes 2014 och kallas för FoU-avdrag. Syftet med lagstiftningens införande var att underlätta för företag att investera i FoU eftersom det bidrar till en positiv samhällsekonomisk utveckling. Avdraget har kritiserats för att vara svårtillämpligt. I januari 2025An employer who has employees working with research and development (R&D) are eligible for a deduction in employer social security contribu-tions. This possibility, referred to as research deductions, was introduced in 2014. The purpose of the introduction was to make it easier for companies to invest in R&D since it contributes to positive socioeconomic develop-ment. The deduction has bee
This study aimed to provide further understanding of how social workers use their own and client’s emotions in the relationship-based practice of social work. Further, we wanted to explore in which way social workers’ experiences of emotions can be understood as part of their professional practice. The study is based on a qualitative interview with eight social workers from several practices in so
Children witnessing domestic violence is a major social issue where many children lack protection. Previous research indicates that children who witness domestic violence have a hard time talking about the violence as it is considered a private matter. The current research highlights that social services experience shortcomings in their work with the target group and that many children who witness
Bakgrund: Kulturhistoriska byggnader har ett särskilt historiskt, estetiskt eller socialt värde och skyddas av regler som begränsar förändringar. Med rätt byggnadsvård och tekiska lösningar kan bevarande kombineras med energieffektiviseringar. Även om bevarande ofta innebär högre initiala kostnader, kan det ge långsiktiga värden både kulturellt och ekonomiskt. Syfte: Syftet är ett undersöka hur kThroughout history, construction practices have reflected the materials, knowledge, and economic resources available at the time. These historical characteristics are now seen as cultural assets worth preserving. However, older buildings often fail to meet modern standards, necessitating significant interventions to comply with today’s regulations. This thesis explores the challenges and opportun
Much research on SMEs is aimed at researching SMEs after the fact that they have become SMEs. However all SMEs as well as larger companies start as an idea in the head or heads of one or many persons - the prospective entrepreneurs. The purpose of this paper is to investigate how SMEs can be created by transforming ideas into real companies. More specifically we will investigate if and how Univers
A new Regulation on nutrition and health claims came into force in 2007 with implementation during a three-year period and will harmonise this area within the European Community. It makes provision for health claims on foods, including reduction of disease risk claims, and thus recognises the importance of food and nutrition for health. Member states have provided suggestions for claims regarding
During the 1980s and the 1990s several researchers have described new organisational features and a new organisational form in multinational enterprises, linked to a variety of theoretical approaches. Can the new organisational features be analysed from a consistent theoretical basis, and can, hereby, a new organisational form be distinguished from earlier forms? The purpose of this dissertation i
“The death of distance” has become the battle cry of a modern generation of managers, policy makers and scientists who embrace the new globalized economy and its promise of frictionless exchange across the world. While highly influential, this view does not, however, stand unchallenged. Over the last 15 years, there has been a growing interest in the geographical clustering of industry. Well-known
Cadastral Systems have developed during the latest decades, impelled by improved information technology. Cadastral projects have become more strategic in a development perspective, with expected long-term returns in economic growth.
An improvement of an existent information system requires an understanding of the basis of the current model, its coverage and the processes of change. The l
The administration’s legitimacy of the constitutional democracy consist in laws being applied in accordance with the principles which are their foundation. Care about the elderly is the municipals’ responsibility, and this task is regulated in the law of social services and the law of health and healthcare. The legislation grant individual elderly the right to a standard of living that in the law
