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This paper aims to give evidence on the external validity of Johnson and Kaplan’s claims of management accounting having become subservient to financial accounting. A mixed pattern of confirmation of validity has been identified. Nearly half of the countries agreed with Johnson and Kaplan (1987), while the other half did not. The most important identified contingent factors determining the validit
This thesis investigates how the discourse of the Eurosceptic European Research Group (ERG) relating to the Irish border issue in the Brexit negotiations is constructed. The purpose is to analyse an English nationalist and populist discourse which seemingly does not make sense. This is done using Norman Fairclough’s version of critical discourse analysis. The ERG is in the paper defined as English
Staters användning av utländsk massövervakning är idag öppet diskuterat och ofta reglerat i lag. Europeiska domstolen för de mänskliga rättigheterna (Europadomstolen) har fastställt att massövervakning utan tillräckliga säkerhetsgarantier kan innebära en kränkning av individers rätt till privatliv enligt artikel 8 Europeiska konventionen om skydd för de mänskliga rättigheterna (EKMR). Enligt artikThe foreign mass surveillance of communications conducted by states is no longer a secret, but rather openly discussed and often regulated in law. The European Court of Human Rights (ECtHR) has established that mass surveillance without adequate safeguards can violate individuals’ right to privacy under Article 8 of the European Convention on Human Rights (ECHR). According to Article 1 ECHR, indiv
For a long time, Amae has been being considered an emotion culturally unique to Japan and an indigenous concept. However, cross-cultural studies are rare and often contain many limitations. Amae is also often associated with the concept of attachment, but the relationship between the two concepts have yet to be determined. The current study was exploratory and aimed to investigate further cultural
The purpose of this research is to determine how social media influencers drive the pre-purchase phase of the consumer’s decision-making process and how these drivers differ in regard to hedonic and utilitarian products. Considering the aim to answer how the pre-purchase phase is driven through social media influencers’, and how the drivers differ for hedonic and utilitarian products, a qualitati
If people understand how social media works, as an important new element of mass media, they can use social media advertising and social network strategies as a tool for helping environmental awareness in societies and communities. Social media can work as a tool to help consumers and companies detect when companies use greenwashing in their campaigns and in the information delivered about their p
Protesting against human rights violations is dangerous. Worldwide, human rights defenders are subject to violations ranging from harassment to murder. One way in which human rights defenders are silenced is through the misuse of the national judicial system where it is employed to punish human rights defenders for their work. Vague laws contribute to making this possible because they obfuscate th
The topic of government and state officials leaving public service for the private sector has been a recurring talking point in the last decades with multiple countries in the OECD enacting different forms of regulation to contain potential conflicts of interest. In Sweden, legislation specifically regulating the phenomenon was not passed until 2018, when the Act Concerning Restrictions in the Eve
This research seeks to develop a greater understanding of the frames used when news media in the global North report on Southern development donors. Particularly, this research aims to identify and interpret the different frames used by the UK, US, and French news media when covering Cuban Medical Internationalism during COVID-19. This research finds that the frames employed are ambivalent. Medica
Syftet med studien var att utveckla och prova ett instrument som stöd i den terapeutiska processen i spädbarnspsykiatriskt behandlingsarbete. Instrumentet togs fram i enlighet med sk. Feedback Informed Treatment där terapeut och patient kalibrerar arbetssätt och innehåll genom systematisk återkoppling av progress och relation i behandlingen. Instrumentet anpassades till en samspelsbehandlingskonteThe aim of the thesis was to develop an instrumentto support the therapeutic processin Infant Psychiatric Treatment. This was developedin accordance withFeedbackInformed Treatment,where therapist and patient calibrateworking methods andcontent through systematic feedback of progress andrelationship. The instrument wasapplied in an interactive treatment context and administeredto parents in 20 case
While calls to reduce air travel have emerged in many high-income countries, Nepal, with only one international airport, is still striving to improve its air connectivity. In 2015, the government resumed its 1995 plan to build a second international airport near Nijgadh, a town in the southern plains. The project has since come under scrutiny from conservationists after plans emerged for extensive
This thesis focuses on the era of early film, with the aim to address an almost forgotten film language. Three aspects have been taken into account—variable frame rates, suppressed sound and hearing, and projection speeds—to analyze several examples of film to ascertain the techniques used by early filmmakers. I have also applied my findings of the techniques of yesteryear to contemporary films th
Purpose: The first objective is to find whether M&A create value for pharmaceutical acquiring companies in the Western European market from a short-term perspective. Then we aim to examine the determinants of value creation for the pharmaceutical acquirer in the Western European market. Methodology: The event study is conducted to examine cumulative abnormal return for acquiring firms surroun
he historical legacy of colonialism worldwide has created challenges for Indigenous peoples, including racial discrimination and marginalization. This is reflected in, inter alia, the overrepresentation of Indigenous children in child welfare systems, even in countries performing comparably high in human right advancements otherwise. While there may be a broad spectrum of reasons for this issue, t
This thesis explores the electrification of DB Schenker’s collection and distribution (CoDi) fleet at a Swedish terminal, referred to as The Terminal. The purpose is to identify the challenges involved in electrifying the CoDi-fleet at The Terminal and to suggest solutions focused on two critical areas: charging management systems (CMS) and physical charging infrastructure (CI). The end goal is to
The European Union’s sustainability reporting framework, which includes the CSRD and the CSDDD, is widely regarded as a logical progression toward achieving the 2050 climate goals. The EU has faced criticism regarding the sustainability reporting directives, primarily due to concerns over the EU’s global competitiveness and the readiness of undertakings to comply. Consequently, there have been inc
International investment law has traditionally been structured around the protection of foreign investors and investments. Through investment treaties, investors are granted substantive rights and procedural standing to bring claims against host states, while obligations are imposed primarily on states. This structure has contributed to concerns that investment law may restrict states’ ability to
This bachelor's thesis is a qualitative investigation regarding technologies for generating code, how these are used within large software development companies, as well as who introduces these technologies and how they affect developers' tasks. The investigation consists of four partially structured interviews based on the TAM3 model. These interviews have been thematically analyzed to ac
The existence of a baryon number violating process is one of Shakarov's conditions to explain the observed baryon asymmetry in the universe. The Standard Model is nearly symmetric with respect to the baryon number, and hence we are motivated to look for physics beyond the Standard Model. In this thesis, we consider an effective field theory operator that couples the neutron to a proposed dark
The aim of this paper is to examine the media coverage of Antena 3 on the anti-lockdown protests that took place on 2 October 2021 in Bucharest, Romania, as a way of understanding the impact on the public narratives and political discourse of the employment of conspiracy theories by the media. By exploring the allure, politicization, and mentality of conspiracy theories, along with utilizing disc
