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Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. Key words: Divided policy, earnings, fair value, gross profit, IFRS. Purpose: The purpose with this thesis is to analyze whether the implementation of IFRS have impacte
Sammanfattning: Examensarbetet ingår som det sista momentet på geovetarlinjens fjärde år vid Lunds universitet. Det har utförts vid Studsvik Energiteknik AB inom affärsområdet Säkerhetoch systemanalys vid NPE-gruppen. Studsvik är beläget ca 25 km nordost om Nyköping och ca 90 km söder om Stockholm. Examensarbetet har utgjort en del av ett forsknings- och utvecklingsprojekt, kallat "Recipient
Abstract This study centers on organizations' ability to work with dialogue and feedback during organizational change. The aim is to examine to what extent dialogue and feedback contribute to the process of sense making. The study is based on a case study of the corporate energy group Eon and its current organizational change Cleaner & better energy. The empirical material consists of ten
Sedan vårdnadsreformen år 1998 blev den gemensamma vårdnaden allt viktigare i svensk familjerätt. Domstolarna arbetade aktivt med att införliva gemensam vårdnad som norm och skapa en ny rättstradition som talade för denna vårdnadsform. I och med 2006 års vårdnadsreform togs presumtionen om gemensam vårdnad bort. Lagförslaget innebar inga förändringar angående domstolens behörighet att döma till ge
Skogarna på den norra hemisfären har en betydande roll i den globala kolbalansen på grund av deras förmåga att agera som kolkälla. En annan aspekt som gör de intressanta är deras känslighet för tänkbara kommande klimatförändringar där en möjlig följd är ökad störningsfrekvens. Störningar (som bland annat innefattar storm, insektsangrepp och brand) påverkar skogens kolbalans genom att minska upptag
This study treats the municipal home care and customer choice. The customer choice model means that elderly people with home help services may be granted the opportunity to choose provider and therefore can choose between private and municipal providers. The purpose of this study is to investigate managers’ perceptions of how competition has affected the municipal home care activities, staff and u
Author: Anna Henningsson and Karin Jönsson Title: Which factors combines in a social integration process? Form an individual – and an organizational perspective. Supervisor: Carina Tigervall Assessor: Håkan Johansson The aim of this essay was to analyze social integration, and see which factors combines in a social integration process, in hope of getting a greater understanding concerning social
The purpose of this paper was to gain knowledge about how our senior citizens living in institutions manage their everyday life. Do they get a say on what should be done and how? Do they want to make their own decisions and is it possible for them to express needs and wishes? Is there a way to combine this sort of influence on your own way of living with the fact that many of these elderly people
Author: Karin Hansson Title: No problem, a problem or a social problem? The exposure of boys in honour structures and the social work surrounding them in Malmoe (Translated title) Supervisor: Annika Capelán Assessor: Katarina Jacobsson The purpose of this study was to examine the situation of the boys in honour stuctures. More specifically the aim was to find out how the context of Malmo, with i
In the current discourse on sustainable consumption, there have been major interventions by the businesses and governments, focusing on changing consumer behavior through greening products and services. However, the problem of consumption is not limited to greening products and environmental impacts, but it is also a social issue. Together with the increasing consumption around the world and mater
Statement of purpose: The purpose of this report is to enhance the understanding and knowledge of the collaborative destination marketing process. Questions of issues: How do Helsingborg and Stockholm collaborate and compete within the Cruise Baltic Project? What preconditions, motivations and outcomes related to the Cruise Baltic Project exist in Helsingborg and Stockholm? How do they differ? Met
Alkoholkonsumtionen i Sverige är högre än på mycket länge. Med nya överenskommelser, som öppnade möjligheter för alkoholbranschen att marknadsföra sina produkter, utsätts konsumenter för ökad påtryckning av önskad kommunikation från företagen. Företagens kommunikation riktar sig gärna till den yngre allmänheten som ofta formar sina uppfattningar och attityder genom inlärning och erfarenheter. Upps
Current genetic research on obsessive-compulsive disorder (OCD) supports contributions to risk specifically from common single nucleotide variants (SNVs), along with rare coding SNVs and small insertion-deletions (indels). The contribution to OCD risk from rare copy number variants (CNVs), however, has not been formally assessed at a similar scale. Here we describe an analysis of rare CNVs called
Apolipoprotein A-I (ApoA-I), the primary component of high-density lipoprotein (HDL) cholesterol primes β-cells to increase insulin secretion, however, the mechanisms involved are not fully defined. Here, we aimed to confirm ApoA-I receptors in β-cells and delineate ApoA-I-receptor pathways in β-cell insulin output. An LRC-TriCEPS experiment was performed using the INS-1E rat β-cell model and ApoA
CD59 is a cell-surface inhibitor of the terminal step in the complement cascade. However, in addition to its complement inhibitory function, a non-canonical role of CD59 in pancreatic beta cells has been identified. Two recently discovered intracellular alternative splice forms of CD59, IRIS-1 and IRIS-2, are involved in insulin exocytosis through interactions with SNARE-complex components. In mic
