The purpose of this study was to examine office designs, in terms of private, shared, and open plan offices. This was done by comparing the participants reported indoor climate, communication climate, and work engagement experienced in respective office design. The study was conducted with the background of the trend to use an open plan design in office spaces. Cross-sectional data on 2322 partici

Syfte: Uppsatsens syfte är att beskriva och analysera efterlevnaden av IFRS 3 utifrån ett storlekskriterium. Uppsatsen diskuterar vidare om de utvalda företagen möter kraven som ställs upp i IFRS 3 för redovisning av immateriella tillgångar i samband med rörelseförvärv. Metod: Uppsatsen har ett deskriptivt och hypotesprövande tillvägagångssätt. Materialet har framställts utifrån tidigare studier Objective: The aim of this thesis is to describe and analyze compliance with IFRS 3 based on a size criterion. Furthermore the paper discusses whether the selected companies meet the requirements set in IFRS 3 for recognition of intangible assets in connection with business acquisitions. Method: The thesis has a descriptive and hypothesis-driven approach. The material has been prepared on the bas

Syfte: Syftet med vår studie är att belysa ifall genus har någon påverkan på revisorers bedömningar av väsentlighet för att i så fall skapa en medvetenhet om hur eventuella skillnader kan påverka bedömningen. Teoretiska perspektiv: Socialiseringsteori med genusfokus. De flesta mönster i kvinnligt och manligt beteende beror på socialisering snarare än de biologiska skillnaderna. Detta ligger delvisPurpose: The aim of our study is to elucidate whether gender has any effect on the auditor’s assessment of materiality in order to create an awareness on how any differences might affect the assessment. Theoretical perspectives: socialization theory with gender focus (gender differences depend more on social factors than biological) which partly explains the theory of women being more risk-averse

Cooked ham is a particularly popular cured meat product. Nonetheless, meat consumption constitutes a controversial issue, as researchers correlate red and cured meat with the development of colorectal cancer. One of the main compounds of the cured cooked ham is nitrite. Although, its residual amount in products is considered as responsible for the formation of N-nitrosamines and the provocation of

I en tid där befolkningen ökar och medellivslängden blir äldre förändras villkoren för vården. Den största kostnaden inom svensk vård idag är relaterade till äldre människor och fallskador. I den här uppsatsen presenteras en framtagen lösning som detekterar fall och sparar information om vad som händer under ett fall. Ett fall i sig självt är väldigt svårt att stoppa, men det finns faktorer runt mIn a time when the population and life expectancy increase, the demands on health care change. The biggest cost in Swedish health care today is related to accidents regarding falls of old people. This Master's thesis presents a solution to fall detection and logging of data from falls. Falls themselves are hard to stop, but there are several factors behind falls that can be changed in order to

Along with globalization, the use of credit cards has become popular among Chinese urban residents; China has witnessed the tremendous growth in the accumulated number of credit cards issued and the amount of credit loans utilized. The new-classical consumption theory holds individuals responsible for the use of credit loans, however, from Veblen’s institutional perspective, the use of credit card

Problem description: In production and operations management, companies deal with a sometimes huge variety of products. Differences in for example sales volume, demand uncertainty or strategic criticality result in different needs of handling. As a consequence, companies that offer a wide range of products often struggle with the control of their production and inventory systems. An approach that

Using derivative securities can help investors increase their expected returns as well as minimize their exposure to risk. For a risk-averse investor, options can oer both insurance and leverage and for a more risk-loving investor they can be used as speculation. Basket option is a kind of option whose payo depends on an arbitrary portfolio of assets. The basket is made out of a weighted sum of as

Titans struktur Förhållandet mellan materialets struktur och dess egenskaper. När man känner till egenskaperna hos ett material så kan optimala tillverkningsprocesser framställas baserat på denna kunskap. För produkter tillverkade av titan kan detta vara extra viktigt då produkterna ofta används i kritiska tillämpningar i t.ex. rymdraketer eller flygplan. I flygplansmotorer används titanlegeringaAbstract The aim of the project is to determine the mechanical properties and the microstructure with a to b transformation of the titanium alloy Ti-6Al-4V. The experiments made were tensile tests at temperatures 20, 400 and 800C and SEM images before and after inductive methods. Ti-6Al-4V is one of the most used types of alloy mainly because it has good qualities in strength, corrosion resistance

Huvudsyftet med detta examensarbete är att undersöka huruvida webbtexter hos ett inkluderande, politiskt parti fungerar som kommunikativt verktyg ur ett andraspråksperspektiv. Ett ytterligare syfte är att undersöka om det finns specifika aspekter i texterna som andraspråksbrukare upplever som svåra och har svårt att ta till sig, vilket vi antar utifrån tidigare forskning om andraspråk. Vi undersök

Siemens Industrial Turbomachinery has developed dynamic gas turbine models to compute performance parameters such as temperature, pressure, mass flow and power during transients. Results from the current dynamic model correspond to measured data except for gas channel temperatures that change too fast during transients. The measurement of gas channel temperature is also a source of error due to th

In battery operated devices, such as mobile phones, power consumption is an important constraint, as it has a direct impact on the battery lifetime. Trying to extend the battery lifetime as much as possible has been one of the major targets in device development for the past years. Together with advances in the battery technology, several techniques, usually referred as low-power design techniques

Uppsatsens syfte är att fördjupa insikten i hur verksamheter som traditionellt inte ses som kunskapsintensiv hanterar tvetydighet. För att nå syftet med uppsatsen har en kvalitativ studie genomförts. Uppsatsen har en utgångpunkt från en tolkande kunskapssyn på studieobjekten och har en induktiv ansats. Den teoretiska referensramen består inledningsvis av kunskapsintensiva verksamheters karaktäristThe purpose of the paper is to deepen the understanding of a nontraditional knowledge-intense organization and how they manage clarity. In order to reach the purpose of this paper a qualitative study has been conducted. The paper has adopted an interpretative approach of knowledge and has an inductive approach. The theoretical framework is based on theories about characteristics of knowledge-inten

Today, bioethanol is predominately produced with conventional feedstock that may not be desired for ethanol production due to their primary food and animal feed value. Therefore, lignocellulosic biomass, a relatively cheap and non-food competitive biomass has received attention. However, the complexity of lignocellulosic biomass poses challenges to developing a large-scale production process compe

Denna masteruppsats är ett sammarbete mellan Siemens Industrial Turbomachi- nery (SIT) och Lunds Tekniska Högskola (LTH). Uppsatsen berör validering av ett nytt in-house verktyg på SIT som heter ”Mean Line Tool” (MLT), framför allt sekundärförlustmodellerna som verktyget använder. Valideringen gjordes genom att undersöka och jämföra predikteringar från MLT med experiment utförda på en testturbin vThis thesis for the degree of Master of Science is a collaboration between Siemens Industrial Turbomachinery (SIT) and Lund Institute of Technology (LTH). This thesis concerns validation of a new SIT in-house code Mean Line Tool (MLT) and especially the secondary loss models used by this tool. The validation was made by investigating and comparing predictions from MLT with experiments carried out

Syfte: Studien syftar till att genom empiriskt underlag från franchiserelationer bidra med ytterligare information angående hur en agents förtroende för en principal påverkar en agents opportunistiska beteende, och i förlängningen huruvida en agents förtroende för en principal är en faktor som bör beaktas i transaktionskostnadsteorin. Metod: Studien genomfördes med kvalitativ metod där en induktiPurpose: The study aims at, on an empirical basis of franchise relationships, to provide further details on how the agent's trust in the principal affects the agent's opportunistic behavior, and ultimately whether the agent's trust in the principal is a factor to be considered in the transaction cost theory. Methodology: The study is a qualitative research where an inductive approach