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Sammanfattning Titel: IFRS 15:s påverkan på intäktsredovisningen; En fallstudie i hur IFRS 15 påverkat svenska bygg- och fastighetsbranschens intäktsredovisning. Seminariedatum: 4 juni 2019 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Anna Eriksson, David Nyman och Omar Doughoz Handledare: Kristina Artsberg Nyckelord: Intäktsredovisning, princi
Purpose: The purpose of this study is to analyze the contractual relationships associated with the fair trade concept by applying organizational economics theory in order to contribute with theoretical and practical strategic management insights. The purpose stems from the underlying research problem concerning a lack of supplementary theoretical perspectives and development informing strategic de
Play has a crucial role in children’s development. (Jeffery, 2012) While children playing, they see through the world which children experience their world and the world of others. Yet despite of fact that play is beneficial to children, the opportunity of interaction and parental engagement are limited nowadays in the digital era(Aleeya, 2019). This design research t is started with a question ho
Inclusion in the digital society can lead to improved communication and access to information which increases informed decision making and productivity for individuals and businesses. In turn, this has a positive effect on the socio-economic development of a country. Worldwide, more women than men lack the knowledge of, and access to, Information and Communication Technologies (ICT) such as comput
Emerging infectious diseases (EID) continue to threaten the persistence of wildlife populations. The standing genetic variation of a population can affect its ability to adapt to environmental changes like EID. Levels of variation at immune genes, such as toll-like receptor genes (TLR) of the innate immune system, are particularly relevant. The current study explores the role of demographic histor
Building sustainable, collaborative solutions to contemporary sustainability challenges requires a new generation of future professionals or ‘change-agents,’ the engagement of non-academic stakeholders, and academic facilitation. Educational reform is needed in order to enhance students’ competencies in becoming effective sustainability professionals. Effective collaborative platforms have the pot
One of the leading causes of biodiversity loss and species communities’ alteration is land-use change for agricultural purposes. Land-use may affect pollinators directly or indirectly via the plant communities. A better understanding of plant community and pollinators interactions can be important to comprehend the potential for management to support pollinating insects in different habitats. This
Skattelagstiftning styrs av principer, som ibland kan säga emot varandra och då behöva vägas mot varandra. I förarbeten redogör lagstiftaren för hur denna bedömning ser ut, och det är möjligt att genom förarbeten analysera vilka principer lagstiftaren behandlar, hur de behandlas och hur de vägs mot varandra. Det finns olika sätt att dela in skatterättsliga principer; ett sätt är att dela in dem i Tax law is governed by principles, that sometimes may contradict each other and then need to be weighed against each other. In preparatory works the lawmaker gives their account for how the assessment of principles looks like, and it’s possible through preparatory works to analyse which principles the lawmaker considers, how they’re considered, and how they’re weighed against each other. There are
Lagen (1915:218) om avtal och andra rättshandlingar på förmögenhetsrättens område, AvtL och Internationella köplagen eller United Nations Convention on Contracts for the International Sale of Goods, CISG, innehåller båda bestämmelser om ingående av avtal som bygger på en anbud-acceptmodell. Även om båda regelverken har samma grundstruktur, skiljer de sig åt i några avseenden, särskilt ifråga om möLagen (1915:218) om avtal och andra rättshandlingar på förmögenhetsrättens område, AvtL, and the United Nations Convention on Contracts for the International Sale of Goods, CISG, both contain provisions on the conclusion of contracts based on an offer-acceptance model. Although both legal systems have the same basic structure, they differ in some aspects, especially regarding the possibility to re
Idag har företagens varumärken gått från enbart det traditionella i form av en figur eller ett ord, antingen separat eller i kombination, till varumärkesportföljer som även inkluderar icke-visuella varumärken, vilka benämns inom varumärkesrätten som okonventionella varumärken. Till okonventionella varumärken hör bland annat ljudmärken, doftmärken, färgmärken, formmärken och även hologram. Hur denCorporate trademarks today have developed from solely a traditional form, meaning shape or word, together or in combination, to complete trademark portfolios that even include non-visual trademarks, referenced in trademark law as unconventional trademarks. Trademarks within audio, scent, color, form and even holograms are incorporated under unconventional trademarks. How this development has progr
I svensk rättspraxis rörande narkotikabrott har brottsrubriceringsfrågor och straffvärdebedömning länge utgått från resonemang om art och mängd narkotika. Genom Mefedrondomen, som meddelades av HD i juni 2011, initierades en praxisomläggning som innebar att art och mängd narkotika i fortsättningen skulle tillmätas mindre betydelse vid grövre narkotikabrottslighet. För ringa narkotikabrott och nark
Den här uppsatsen diskuterar äktenskapet och dess okritiserade roll i den svenska familjerätten. Det huvudsakliga syftet med uppsatsen är att granska äktenskapet som en statligt reglerad samlevnadsform. Detta görs genom att granska äktenskapets historia, gällande rätt, äktenskapets funktioner och lagstiftarens överväganden vid reglering av intima relationer. Uppsatsen har också ett kritiskt anslag
Homelessness is a problem that has received a lot attention in Helsingborg in the past years. In part this is due to a conflict between the city and a non-profit organization, a conflict that has been frequently covered by the local media. The conflict concerns the City of Helsingborg’s decision to quit funding the organization's housing facility for homeless individuals. The decision was also
Området för hemlig avlyssning av elektronisk kommunikation (hemlig teleavlyssning) och hemlig övervakning av elektronisk kommunikation (hemlig teleövervakning) är ett område som tidvis vållar stor debatt bland jurister och även bland allmänheten. få EU-rättsliga akter har nog varit så medialt uppmärksammade som datalagringsdirektivet som nyligen ogiltigförklarades av Europeiska unionens domstol. DThe area of covert interception of electronic communication (telephone tapping) and covert surveillance of electronic communication (covert telephone surveillance or metering) is an area which at times causes much debate in the legal profession and among the general public as well. There are probably few legal acts of the European Union that have received as much attention in the media as the Data
The activated sludge process has existed for over a century and despite its age the development of new theories, methods and technologies is ongoing. Despite huge technological breakthroughs in the last decades the activated sludge process is still a very energy demanding process however, and it is possible to make significant energy savings by optimizing the aeration strategy of an activated slud
Diskussionen kring huruvida individens självbestämmanderätt bör vara absolut eller inte är i dagens samhälle högst aktuell. Framför allt i den idrottsliga världen där fler-talet idrotter inom kontaktsport allt som oftast kan rendera i svårare skador för utö-varna. Vissa skador är självförvållande eller följt av en vanlig regelrätt närkamp me-dan andra är följden av en regelvidrig incident. Det harThe discussion about whether the individuals right of self-determination shall be ab-solute or not in todays society is highly in questioned. Especially in the world of sport where several physical sports every so often can render in severe injury for the athletes. Some of the injuries are self-inflicted or followed by an ordinary outright physical contact and some has followed from an unregulated
Purpose: The purpose of this study is to examine the abnormal returns for the acquiring firms surrounding M&A announcements. The emphasis of the study lies on examining the difference in abnormal returns between acquiring public and private firms. Secondly, the study aims to get theoretical insights by examining the relationship between the magnitude of abnormal returns and different deal char
The underlying values people hold in relation to the environment is an important aspect to consider when natural areas are shared. These underlying values, so called value orientations, and differences in values directed towards a natural phenomenon can impact views on suitable management, lead to disagreements and even conflict. Understanding of the diverse aspects people value can therefore be i
