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Syfte: Studien syftar till att studera huruvida redovisning enligt K2- respektive K3-regelveket medför några ekonomiska konsekvenser för fastighetsbolag. Metod: Uppsatsen utgår från den deduktiva forskningsansatsen och följer en kvantitativ forskningsmetod. Uppsatsens undersökning är uppdelad i två delar vars underlag kommer från 109 fastighetsbolags årsredovisningar. Teoretiska perspektiv: UppsPurpose: The purpose of this project is to study whether accounting according to the K2- or K3-regulation framework has any economic consequences for real estate companies. Methodology: The project is based on a deductive research approach and follows a quantitative research method. The survey is divided into two parts whose material comes from 109 real estate companies’ annual reports. Theoreti

Andelen av världens befolkning bosatta i städer väntas dubbleras från år 2010 till år 2050. Sverige urbaniseras enligt samma trend. Detta har lett till snabba antropogena förändringar av ekosystemen de senaste 50 åren. Trycket på de ekosystem som förser oss med livsviktiga tjänster har ökat markant. Tjänsterna från ekosystemen kallas ekosystemtjänster. Riskerna av förtätade miljöer och de utmaningThe share of the world’s population living in urban areas is likely to double between the year 2010 and 2050. Sweden develops in the same manner. For the last 50 years many, rapid, anthropogenic changes has occurred within the ecosystems. In urban communities where the population increases the most, challenges that follow are exploitation and densification of unnatural surfaces. This can, in some

Mantelcellslymfom är en typ av cancer som drabbar B-celler, en typ av vita blodkroppar som är viktiga för kroppens immunförsvar. Sjukdomen är obotlig och många patienter överlever endast tre till fyra år efter diagnostisering. Ett läkemedel som har ökat livslängden hos framförallt unga patienter med mantelcellslymfom är cytarabin. Behandling med cytarabin leder tyvärr också ofta till att patienterMantle cell lymphoma (MCL) is an aggressive type of B-cell lymphoma with poor clinical outcome. The use of cytarabine (ara-C, cytosine analogue), a chemotherapeutic drug, in the treatment of MCL, has during the last decade greatly improved the survival rate in younger patients, but relapses are common and are often associated with drug resistance and poor outcome. The origin if resistance developm

One response to mitigate climate change is the replacement of conventional products with more environmentally friendly ones. The increased popularity of organic food can be said to be an effect of this development. This popularity has in combination with the prosocial characteristic of organic food and its associated price premium made sustainable consumption a political question, as it raises que

Hjärtat - En muskelpump ur ett matematiskt perspektiv Hjärtat pumpar blod ut i kroppen mellan 40 och 100 gånger per minut. Drygt en tredjedel av alla dödsfall orsakas av hjärt- och kärlsjukdomar och ett sjukt hjärta kan därmed leda till fatala konsekvenser. Hjärt- och kärlsjukdomar är följaktligen den vanligaste dödsorsaken globalt och i Sverige. Kroppens cirkulationssystem, som består av hjärtCardiovascular diseases, affecting the heart and blood vessels, are the most common cause of death globally. However, the risk of suffering from a cardiovascular disease could decrease significantly as research improve treatment and identification of symptoms. One way to increase our knowledge and improve education of the cardiovascular system is to develop mathematical simulation models. This the

Skåne är en region sårbar för klimatförändringar och klimatmodeller förutspår en ökning av extrem nederbörd i länet. Nederbördsrelaterade översvämningar i tätorter förknippas med en intensiv nederbörds mängd, de många ogenomträngliga ytor i städer samt överbelastning av avloppssystem. År 2014 publicerades en regional handlingsplan för klimatanpassning av Länsstyrelsen i Skåne. I den beskrivs dagvaScania is a region vulnerable to climate change and climate models project an increase in extreme precipitation events for this area. Pluvial flooding in urban areas is mostly associated with the large amount of impermeable surfaces and sewer system overload. In 2014 the County Administrative Board of Scania released a regional action plan for adaptation strategies and stormwater is described as a

The Aina project focuses on exploring how design can contribute to the shift towards a more sustainable circular economic system. Aina presents an alternative system for future clothing, where garments are designed to have an extended lifespan, both in production and in consumption. The fashion industry embodies the insanity of the neoclassical market system aiming for endless growth through shor

An armchair is a necessity all of us have at home or in our work place. Sitting is often more comfortable than standing, but sitting is not the best option when it comes to our health. As we grow older, our bodies weaken and standing in a longer period gets more difficult. Here is where I started this project. A nursing home for the elderly with dementia called the Fullriggaren contacted the scho

Trans*(sex/gender) is an increasingly common phenomenon of the contemporary world. Psychology, Feminist, Queer and Transgender studies have suggested various interpretations of trans* experiences. Departing from certain assumptions that notions of sex and gender are either authentic or performative, these disciplines have established worldwide the tenet that trans* is medically pathological or soc

Det sker en förändring inom turistbranschen idag där traditionella källor till information som turistbyråer och destinationers besökshemsidor läggs ned och städer istället satsar på sociala medier som TripAdvisor för att ge turistinformation. På grund av den förändring som nu sker har vi valt att göra en kvantitativ undersökning över i vilken grad TripAdvisor används och anses som en pålitlig käll

Previous studies clarified that the electron enriched NADH and NADPH by RBC glycolysis could be used in an extracellular chemical reaction, where electron energies are extracted by an electron mediator methylene blue (MB). The reduced form of MB permeates the phospholipid bilayer of liposomes and reduce encapsulated ferric methemoglobin (metHb) to ferrous hemoglobin. Moreover, in vitro screening s

A joint research between Lund University and Chalmers Competence Centre for Catalysis have shown promising results for a Rh-based catalyst for CO2 hydrogenation catalytic applications. The original catalyst consisted of a dispersion of nanoparticles onto a porous 3D oxide network. To gain a deeper understanding of the catalyst, a surface science study is necessary, but it is impossible to perform

Purpose: The purpose of this thesis is to provide an understanding of how consumer-brand relationships are affected by a radical rebranding strategy of a football club’s logo. This further leads the paper to contribute to the literature of consumer-brand relationships in the special context of football. Methodology: The interpretative nature of this research calls for a qualitative research appro

This study aims to examine the Bologna process ideas’ transfer and implementation into the higher education practices of Belarus. As an illustrative example of the general trend of higher education internationalization, the Bologna process was also discussed in this study as an object of policy borrowing in higher education. The combination of the ideas and models of policy transfer and policy bo

The aim of this project is to understand the wet etching mechanism of SiGe at the nanoscale. We will use the etching of SiGe nanowires as a case study and we will optimize the etchant solution in order to achieve high selectivity over Si, preserve the shape of SiGe nanowire (isotropic etching) and control their diameter below the threshold of ten nanometers.

Syfte: Uppsatsen syftar till att utveckla tidigare forskning om hur företag kan använda sig av storytelling i ett marknadsförande syfte och hur detta i sin tur påverkar konsumenternas syn på varumärkets personlighet. Metod: Med ett hermeneutiskt förhållningssätt har en kvalitativ undersökning genomförts. För att besvara frågeställningen var en djupdykning i respondenternas uppfattningar kring detPurpose: The purpose of the thesis is to develop previous research on how companies can apply storytelling to their marketing and how this in turn affects consumers’ view of the Brand Personality. Methodology: With a hermeneutical approach, a qualitative analysis has been conducted. A qualitative research method, whose interpretation perspective was focused on understanding and interpret the gath

The present study investigated how inducing either an essentialist or a social-constructivist lay theory of gender influences discrimination attribution in response to an ambiguous instance of gender discrimination. The 298 Swedish speaking participants were recruited from web forums and exposed to either a biologically focused (N = 151) or a social-constructivist focused (N = 147) scientifically

This thesis investigates how digitalisation influences the strategy of German hospitals via the provision of a holistic overview of potential digital solutions and how they can be used to enhance the hospitals’ core processes. Scrutinising the current utilisation, barriers to implementation and the effect that software-based systems have on the hospital’s strategy are at the study’s core. Here, a

In this globalised world, the interest of the general public in scientific knowledge is ever increasing. Research institutions and especially the scientists are more and more in demand to communicate their research findings and inform the general public. Surveys, however, suggest that the scientists’ engagement is lacking, as only a small amount of is actually engaging. This study explores key fac