Sökresultat

Denna uppsats undersöker huruvida en nedskrivning av goodwilltillgång har störst samband med framtida eller historiska kassaflöden. Detta för att försöka besvara om nedskrivningar i svenska bolag skjuts på framtiden. Genom en kvantitativ undersökning finner uppsatsen att de historiska kassaflödena har ett större samband. Det betyder därmed att nedskrivningar sker senare än de borde. Detta fenomen

In recent years, different methods for fractionation of native milk fat globules with respect to particle size have been developed. This has been done in order to investigate if the size of the fat globules have any impact on the product functionality. The purpose of this master thesis was to develop a method for fractionation of native milk fat globules with respect to particle size and with focu

A positive surprise creates an attraction toward the object or person that is responsible for the surprise. With this in mind, two products in the category of accessories have been developed, with each of them having a functional surprise that elevates the user experience. Imagine a backpack that is never unnecessarily large nor too small to fit everything you need, but instead adapts to the users

In this study a series of tests have been performed in order to evaluate the air quality of Perstorp municipality. From the SMED database comparisons of several emissions between Perstorp, the neighbouring Klippan municipality, Scania and Sweden were made. Due to its prevalent industry, the emissions from Perstorp were often significantly higher than that of the other groups seen per capita. In or

A change is happening on today’s art market. Technological and digital developments have led to new concepts and social structures. These have changed the way the art market works and how it is constructed. The digital era has opened up many possibilites for the artists, the art dealers and for persons with interest in investing in unestablished artists and contemporary art. The theory in this b

This study examines the purposes of interrogate children and what interrogation methods are used, and whether there are differences in approach and execution of the interrogations, depending on the child's status as a criminal suspect or a victim of crime. The material includes four interviews with interrogators specialized on interrogating children and observations of the environment where in

Postoperativa sårinfektioner är idag den näst vanligaste kategorin av vårdrelaterade infektioner i Sverige och leder till ett onödigt lidande för individen och kan innebära förlängda vårdtider, sjukskrivning, begränsningar i det sociala livet samt ekonomiska svårigheter. Syftet med föreliggande litteraturstudie var att kartlägga sjuksköterskans omvårdnadsåtgärder för att förebygga postoperativa så

Emissions of air pollutants from shipping in Europe result in about 50 000 premature deaths every year. Soot particles, also called black carbon, are particularly hazardous to human health when inhaled. The adverse health effects are especially a danger in coastal areas, but the particles can travel further away with the wind. These soot particles also have an effect on the climate. Fresh soot par

Seagrass meadows are a vital part of the marine ecosystem surrounding the island of Mallorca, but human-induced pressures are degrading the seagrass meadows’ stock of natural capital. Although researchers are working together with policymakers to implement and improve conservation measures, the current legal framework is not sufficient to protect the meadows from further depletion. Therefore, I us

This study is concerned with exploring the causes for four financial crises in Argentina’s history stretching from 1890 to 2002 and with comparing the causes in order to find recurring problems. I will argue that the crisis in 1929-1932 is the one differing from the other three on several aspects: its prime causes were external; the public deficits were modest; there was no sudden stop in inflow o

The agricultural landscape is one of the areas that are very rich in species as it consists of several different habitats. The majority of these species are now highly endangered due to habitat loss. This due to an intensification and homogenization of Sweden’s main cultivated areas, including Skånes flat country regions. Farmers are characterized as responsible stewards of the nature and to have

The purpose of the research is to conclude whether there is conjunction between a company's capital structure and its stock return. The data is collected monthly under ten years and processed into a tracking portfolio, which makes the study qualitative. A Welch’s t-test is performed in order to show the statistical relationship between capital structure and stock returns. The theoretical frame

Flyktingbarn och –ungdomar är en grupp som löper stor risk för psykisk ohälsa, i och med de potentiellt traumatiserande upplevelser som krig och flykt ofta innebär. Föreliggande studie syftade till att undersöka förekomst av potentiellt traumatiserande upplevelser, dissociativa symtom och posttraumatisk stress hos flyktingbarn och - ungdomar (n = 32) i en svensk kontext, samt hur rapporterat ankny

The aim of this study is to investigate whether the political priorities and values of the European Commission, in terms of gender equality, permeates their publications in social media, specifically instagram. By examining the images that the Commission publishes, I will be able to map any patterns that occur, and see if there are any differences in how women and men are portrayed. How these resu

In several other European countries, the number of electric bikes (pedelecs) has increased significantly in recent years. A similar increase is also expected in Sweden. So far the knowledge of the attitudes of people using electric bikes in Sweden are limited. This study consists of interviews with 39 persons from all around Sweden to get a better understanding of why they have chosen to ride an e