Purpose: The purpose of this study has been to critically evaluate the newly issued revenue recognition standard’s ability to reflect economic reality. Methodology: To fulfil the purpose of this study, a qualitative document analysis of how different wide-spread perceptions of economic reality have been accommodated by the IASB under the development of IFRS 15 has been conducted with a backdrop i

In the context of multinational corporations, subsidiaries became increasingly important for the organization as a whole over the last decades. Taking into account gaps found in the literature in the field of subsidiaries, the authors of this thesis aim to understand “how does individual intrapreneurship within a subsidiary impact the role of this subsidiary in an MNC context?”. In order to under

The aim of this study was to create an understanding how verdicts in the Swedish appeal court describes the best interest of the child, child’s will and the risks around children when theres is a parent with addiction problems. This study was based on a qualitative content analysis of twelve verdict from the appeal court. The verdicts did not have any geographical boundaries and the verdicts were

Sveriges framtida elsystem står inför en stor omställning, där kärnkraft successivt kommer att fasas ut, samtidigt som det sker en stor utbyggnad av vindkraft. Vindkraftens sjunkande priser, tillsammans med Sveriges mål om ett 100 % förnybart elsystem år 2040, gör det till en attraktiv resurs. En omställning från en leveranstrygg elproduktion baserad på kärnkraft, till en mer variabel med vindkrafSweden's future electricity system is facing a transformation, where nuclear power will gradually be phased out, while there is a large expansion of wind power. The declining wind power prices, together with Sweden's goal of a 100% renewable electricity system in 2040, makes it an attractive resource. However, a change from a secure supply of energy from nuclear production, to a more varia

The international trade in coffee is widely acknowledged to perpetuate unequal structures between producing and consuming countries. While coffee is largely grown in and provides a large proportion of income for developing countries, most of the value-added activities are performed in developed countries. This paradox is exemplified in the case of Uganda where coffee is exported almost exclusively

The building industry is continuously adapting to the changing needs and demands. The rise in emissions, depletion of resources and accumulating waste are some of the important problems that have to be addressed by architects all over the world today. In this context, the thesis addresses these problems through informed building material choices and exploring the potential of circular use of resou

Sverige, ett av de minst korrupta länderna i världen, har fått återkommande internationell kritik gällande ineffektivitet i svensk mutlagstiftning när det kommer till straffrättsliga sanktioner mot företag som begått mutbrott. Detta på grund av bristen på rättspraxis där företag gjort sig skyldiga till vårdslös finansiering av mutbrott. Kritiken har bland annat kommit från EU-kommissionen då SveriSweden, as one of the least corrupt countries in the world, has been subject to recurrent critique regarding inefficiency in its bribery legislation, especially regarding sanctions against corporates. The reason behind this is due to the lack of case-law when it comes to companies being directly or indirectly responsible for bribery. The European Commission have criticised Sweden due to the fact t

Betong är ett byggnadsmaterial som har funnits och använts i tusentals år, dock i olika former och av olika slag. Idag är betong ett av de mest använda byggnadsmaterialen, inte minst som stommaterial vid uppförande av flerbostadshus och i konstruktioner belägna i hårt utsatta miljöer. Betong består i grunden av cement, ballast och vatten som beroende på sammansättning bildar betong med olika egenConcrete is a building material that has been used for centuries, in different variants and contexts. Today concrete is one of the most used construction materials, mainly as a load- bearing material in buildings such as multi-story buildings and other constructions, as well as constructions in harsh environments. Concrete consists of cement, ballast and water which, depending on the composition,

The main goal was to improve the longitudinal flying qualities by investigation of low stick forces and pitch-sensitivity of the ultralight aircraft, BW600-RG and to provide design suggestions for improvement. Computational fluid dynamics (CFD) was used to estimate stability derivatives and coefficients for calculation of the flying qualities derivate stick force gradient. Flight testing was condu

Abstract Title: ​Management control tools and firm ambidexterity Seminar date: ​2020-06-03 Course: ​BUSN79 - Business Administration: Degree project in Accounting and Finance. Authors: ​Gabriel Aniol & Semi Serifi Advisors: ​Anders Anell Key words: ​PSFs, MCS, Management control tools, audit firm, IT firm, reuse economics, expert economics, explore, exploit. Purpose: ​The purpose of this thesi

Läkemedelsmarknaden är uppbyggd runt företag, så kallade originalföretag, som utvecklar nya läkemedel och patenterar dessa. Patent är viktigt eftersom det ger originalföretagen en tidsbegränsad monopolistisk marknadsställning. De har därigenom möjlighet att genom stora marknadsvinster få tillbaka investeringarna som gjorts för att ta fram nya läkemedel. Patent ger också incitament till fortsatt foThe pharmaceutical market is based on companies, called originators, who develop new drugs and patent them. Patents are important since they allow the originators a time-limited monopolistic market position. The originators then have the opportunity to enjoy significant market profits to cover the costs for the development of a new drug. Patents are also an incentive for continued research and dev

Some theological schools consider the human conscience to be subordinate as a means to revelation of God’s nature compared to the biblical text. This can lead the reader of these texts to do violence to their own conscience by conforming it to the perceived biblical witness, although the two (the reader’s conscience and the biblical witness) can appear as in stark contrast to one another. A cognit

This paper examines the relationship between population growth and economic growth in the European Union during 1962-2017. By combining earlier research and economic growth theory a combined model is presented, which attempts to capture both positive and negative outcomes of population growth on economic growth. The aim of the study is to contribute to earlier research by focusing on the general e

Skalning och modellering av en kromatografikolonn för rening av sockerlösningar. För att uppnå klimatmålen behöver fossila råvaror inom kemiindustrin bytas ut mot förnybara råvaror. Socker är en råvara med stor potential inom industrin, men är ofta förorenat med salter. Därför utforskas rening av sockerlösningar här. För att använda socker som förnybar råvara för kemiindustri behöver sockret oftaTo utilize sugars as a feedstock for renewable industries, the feedstock often needs to be very pure. This is due to ionic species contaminating the sugar feedstock being potent catalyst poisons in many cases. To remove ionic species from the sugar feedstock, it is dissolved and purified using packed ion-exchange columns. In this report, a lab-scale setup of a large scale ion-exchange setup was co

The overall aim of the study is to create a greater understanding of how individuals belonging to second-generation immigrants feel that their identity is shaped by living in different cultures at the same time. The purpose includes to understand these individuals' experiences of belonging and sense of identity. Furthermore, the purpose is to create a greater understanding of how their experie

Vi lever idag i en unik världsomfattande situation till följd av den snabba och utbredda spridningen av coronaviruset covid-19. Syftet med denna studie var att undersöka psykiskt välmående, oro och medgörlighet bland svenskar i den rådande pandemin. Mer specifikt undersöktes skillnader i dessa variabler mellan Stockholm och flera större svenska städer samt skillnader mellan kön. Dels undersöks skiThe current situation in the world is a unique one, as a result of the rapid and far-reaching spread of the COVID-19 virus. The purpose of this study was to investigate Swedish citizens' mental well-being, worry, and compliance amid the ongoing pandemic. Specifically, differences between Stockholm and other large Swedish cities, and differences between genders were explored, as well as correla

As the digital revolution change how people interact, it becomes integral for all types of industries to understand how these interactions happen. The publishing industry is no exception. This paper analyses how Facebook-groups about literature function when it comes to discussions of value and creation of identity and communities. It is done by examining Facebook-posts from two groups, Litteratur

Ett sätt för företag att legitimera sitt informationssäkerhetsarbete är genom att upprätta ett ledningssystem för informationssäkerhet, även kallat LIS. Genom ett LIS kan ett tydligt värde uppvisas mot kunder och andra intressenter. Ett införande av ett LIS kan däremot påverkas av olika typer av faktorer, exempelvis säkerhetsmedvetenhet, ledningen, kostnad och policys och regelverk. Faktorerna kan

Empirical data of this thesis is based on qualitative methods and answers to the research question: How does branding by actors affiliated with the surfing community enact social inclusion or exclusion? Empirical data demonstrates that branding does not play an essential role in the social inclusiveness of local surfing communities. Not least, marketing communication executed by the biggest repres

I Aktiebolagslagen (2005:551) 21 kap 5§ finner man förvärvslåneförbudet. Förvärvslåneförbudet stipulerar att ett aktiebolag inte får lämna lån, ge förskott eller ställa säkerhet i syfte att mottagaren av detta ska förvärva aktier i det långivande bolaget. De huvudsakliga frågeställningarna i uppsatsen var; hur förhåller sig förvärvslåneförbudet till efterföljande finansiering och minutenlån och huIn the Swedish limited company act chapter 21 section 5 (Aktiebolagslag 2005:551) there is a prohibition that limits the ability to issue loans, give anything in advance or provide collateral with the purpose that the receiver is going to acquire shares in that same company. The main questions of this essay are to bring clarity to the following things. Can the prohibition loans against acquisition