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Redovisning av fastigheter är i en föränderlig fas och därför har vi valt att studera detta i denna uppsats. Uppsatsen kommer att behandla hur fastighetsbolag som redovisar i enlighet med K3-regelverket redovisar sitt innehav av fastigheter. K3, komponentmetoden, komponentavskrivning, avskrivningsmetoder, fastighetsredovisning, incitament

The increasing trends of immigration in the affluent North nation-states from the global South has led to the growing awareness of the problem of immigrants' political integration and their resulting participation in the existing political systems of this nation.The importance of this subject is underscored by the challenges posed to the established understanding of nation and citizenship, on

Risk measures such as Value at Risk are highly dependent on a sample of daily returns. The daily return can be measured in different intervals and this thesis examines how the choice of the daily return interval affects derivative pricing, risk measures, fund performance and products with collateral agreements. It is shown that the VaR measure varies significantly with the choice of daily return i

Denna uppsats innehåller en undersökning om hur övervakning och IT påverkar den service kvalitet som ett callcenter levererar. Detta genomfördes genom att genomföra fem intervjuer som var grundade i vårt ramverk. Intervjuerna gav oss förståelse över hur övervakningen och IT påverkade verksamheten och de anställda. Med den information vi fick ut av intervjuerna och ramverket var att övervakningen

Med en begrepps- och innehållsanalys har jag redogjort på vilket sätt Sverigedemokraterna är euroskeptiska och nationalistiska. Jag har använt mig av Anna Lindhs Europatanke som utgångspunkt då hon tidigt såg sambandet mellan euroscepticism och nationalism. Det folkliga stödet för EU i Sverige är lågt och faktorer som t.ex. den ekonomiska krisen har gjort att allt fler ifrågasätter den supernation

The most important parameter for estimates of the anthropogenic induced climate change is the radiative forcing. In a comparison of the earth’s radiative budget in the year 2011 relative to 1750, the intergovernmental panel on climate change concludes that the largest uncertainty in the total radiative forcing derives from aerosol particles and their ability to modify cloud properties as cloud con

The occurrence of wildfires is greatly dependent on an ecoregions typical climate and land cover type. To investigate whether climate or land cover primarily lead to wildfires in the conterminous United States, wildfire events from 1999- 2010 are analyzed. Wildfires are divided into years and eco-divisions, a sub-form of ecoregions. To assess whether warmer and dryer divisions are more severely a

The proposed evaluation process concluded with providing some suggestions for the stockyard that helps S:t Eriks Staffanstorp to work in a more time efficient way, to achieve a better customer service related to shipping times. The solution is divided into two different ideas: storing according the ABC analysis assigning the areas close to the shipping area the A products, and the second one is fo

Over the last 20 years the population in large Swedish cities and their suburbs has grown with 25%. This massive population growth has increased the competition in the housing market, which results in people moving more often. The most frequent movers are between 20-30 years old and they move every 6-12 months. With this background the goal was to examine the living situation for these people. Wha

Öppen innovation innebär att en organisation öppnar upp sig för att absorbera och dela resurser, interna som externa, i innovationsutvecklingen genom skapandet av allianser med olika aktörer, interna som externa, för att utveckla produkter för kommersiellt bruk. Uppsatsen berör beaktningen och påverkan av för- och nackdelar vid val av molntjänster för utövandet av öppen innovation. Genom intervjue

Abstract The purpose of this essay is to empirically examine the impact of euro debt crisis in Greece, Ireland, Italy, Portugal and Spain in terms of their trade patterns relative to the export performance of OECD countries. Panel data for 34 OECD countries are investigated with fixed effects within a gravity model framework for period 1992-2012. In such a way, the benchmark model of the paper con

The aim of this study was to examine the effects of the liberalization wave which is sweeping across America in recent times, and how it influence our way of thinking and working with marijuana in Skåne, Sweden. To understand how it’s affecting us my study are based on interviewing social workers and other professionals working with marijuana and other narcotic related problems. My interviews were

The automation industry is facing many challenges with higher demands on their production process. Technology used today does not allow for fast changes in the production line. This thesis will investigate how services can be modelled using a new standard OPC UA for data exchange. Encapsulation of the mechatronic functions as services will allow for creating control software using a SOA approach.

Examensarbetets titel: Från buzzword till sanning? Seminariedatum: 2014-06-05 Ämne/kurs: FEKH29, Examensarbete i marknadsföring på kandidatnivå, 15HP Författare: Jeanna Lundberg och Julia Undin Handledare: Jon Bertilsson Fem nyckelord: buzzword, fad, svenska reklambranschen, content marketing, fäste Syfte: Att förbättra tidigare kunskap om hur reklambyråer i Sverige hanterar samt förhåller siTitle: From buzzword to truth? Seminar date: 2014-06-05 Course: FEKH29, Bahelor Thesis in Business Administration, specialization in marketing, Undergraduate level, 15ECTS Authors: Jeanna Lundberg and Julia Undin Advisor: Jon Bertilsson Key words: buzzword, fad, the Swedish advertising business, content marketing, attachment Purpose: Improving prior knowledge of how advertising agencies in S

Huvudsyftet med studien undersöker om löftesbegreppet formas av tidigare erfarenheter. Deltagare blev primade med egoistiska samt altruistiska scenarion gällande löftesbrott och fick sedan besvara påståenden om löften för att se huruvida de blev mer benägna att försvara löftesbrottet och försvara ett relativistiskt förhållningssätt till löftesbegreppet. Resultatet visade att priming inte generellt

Vi har undersökt användbarheten hos mjukvara med öppen källkod för identifiering av fingeravtryck, samt undersökt möjligheterna att använda datorseende för att göra ansiktsigenkänning säkrare. Efter den 11:e september, och i det efterföljande kriget mot terrorismen, så har identifiering och verifiering av identitet, både på företag, myndigheter och i flygplatser blivit ett stort område. Biometri eIn this thesis we have investigated the usability and availability of open source software for identification of fingerprints, and investigated the possibility of using structure from motion to enhance facial recognition. In the aftermath of the events on September 11th, and the following War on terror, identification and verification at both companies and airports have become areas of major inter

The aim of this paper is to discuss and explore two new innovative public library activities and their relation to the concept of public libraries. The study is based on observational studies and qualitative research interviews with librarians and users. Both activities have been successful in reaching out to users and both activities received positive reviews from users. The study shows that both

Democratization is one of the most studied and problematic areas in political science. Democracy theories are gaining more power and influence in society and researchers are gaining greater influence over those who work practically with development and democratization. This paper will investigate why Ethiopia is not becoming more democratic, despite the fact that the country has moved from a milit