Filtyp
Syfte: Syftet med studien är att undersöka om skillnader mellan redovisningsregimerna IFRS och K3 samvarierar med svenska företags val av ägarandel vid företagsförvärv samt med innehavstiden av förvärvade företag. Studien analyserar även resultaten i ljuset av redovisningens roll som institutionell faktor. Teori: Studien utgår från Positive Accounting Theory och kompletteras med skuldkontraktshypo
Religiös omskärelse på pojkar är ett ingrepp som är förekommande över världens alla hörn, liksom i Sverige. Omskärelsen sker oftast när pojken är ung och därav är det i de flesta fall vårdnadshavaren som beslutar att omskärelsen ska ske. Omskärelse är att betrakta som ett utryck för vårdnadshavarens religionsfrihet och dennes rätt att föra över sin tro på sitt barn. Denna rätt innebär dock en insk
Climate policy and Right-wing populist parties are not often associated with each other. The aim of this thesis is to examine four right wing populist parties in the Nordics and their climate policy through a combination of descriptive statistics and idea analyse of political texts. The theoretical outlook was then based on theories regarding party and issue competition. The parties that was exami
The environmental movement is a fixture of the political landscape, but our empirical understanding of its ideology is still lacking. In this thesis I examine ideological divides in the environmental movement. This is done through categorising ten areas where earlier discussions on green theory have argued that the movement is divided. To test these ten divides a survey has been created and spread
The social dimension of sustainability has received increased attention in recent years as its importance for sustainable development in urban environments has been recognized. In urban regions, where land available for development is limited, municipalities may find themselves planning for areas situated within their municipality border and jurisdiction but that might be in proximity of, or direc
Den här uppsatsen syftar till att redogöra för vad barnet bästa och barnets vilja innebär i svensk rätt och framför allt sambandet mellan de två begreppen. Därtill kommer uppsatsen att utreda i vilken utsträckning barnet kommer till tals i utredningar i mål om vårdnad, boende och umgänge samt vilket genomslag detta får i domstolspraxis. Uppsatsen behandlar även skillnader mellan barnets bästa oc
Kryptovalutor är ett relativt nytt fenomen inom den finansiella infrastrukturen av samhället. Sedan de ökat i popularitet och användning har det inneburit positiva men även negativa konsekvenser för samtliga aktörer inom den finansiella infrastrukturen. Sedan dess tillkomst (och fram tills nu) har lagstiftaren varit relativt återhållsam vad gäller specifik reglering av kryptovalutor. Detta kan hCryptocurrencies are a relatively new phenomenon in the financial infrastructure of society. Since the rise in their popularity and circulation, cryptocurrencies has brought forth some positive, but also some negative consequences for all the actors within the financial infrastructure. Since its launching (and up until recently), the legislative branch has been somewhat restrained from drafting p
Due to the focus of their study program, environmental and sustainability students are vulnerable to experience negative emotional impacts, potentially affecting their mental health. This thesis contributes to increased understanding of emotions and emotional resilience in relation to the climate crisis by examining experienced emotions, studying the power students have over their emotions, and po
Radicalization is a debated concept and should a consensus arrive on its meaning, the ambiguity of the process would most likely remain. This research paper does not side with any model of radicalization but instead chooses to focus on one concept present in much of this research, namely grievance. Through the horizontal inequality thesis, grievance is operationalized as an inequality pertaining t
The long-lasting usage of fossil fuels has brought its negative impact on the planet and thus the society is turning towards more environmentally sustainable solutions in every aspect of life. This master’s thesis discusses the novel topic of integrating concentrated solar thermal collectors, which directly produce steam, to drying processes in the food industry, which is proven to currently emit
Under de senaste åren har transrättighetsrörelsen fått ökad spridning och uppmärksamhet både inom den queera rörelsen och i västvärlden och i media överlag. Debatter om att implementera ett tredje juridiskt kön för de personer som inte vill vara registrerade som man eller kvinna, och för personer födda med tvetydiga primära eller sekundära könsorgan, har ökat och nya policys implementeras i oIn recent years, the trans rights movement has gained a lot of traction and publicity both inside the queer movement and in western society and media at large. Debates on implementing a third legal gender for people who wish to not be registered as male or female, and for people born with ambiguous sex characteristics, have increased and new policies are being implemented in different countrie
Tramways are a sustainable and accessible mode for public transport. They promote urban development and contribute to a more attractive city. Light rail, but also public transport as a whole, is an important part of society as it is accessible to everyone and reduces the amount of cars needed. The two tramlines in Norrköping account for two thirds of public transport travel in the city. The purpos
