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Titel: Skiftet från IAS 17 till IFRS 16: En djupdykning i revisorernas arbete Seminariedatum: 30 maj 2024 Författare: Jasmina Imamovic och Tova Persson Handledare: Mattias Haraldsson Kurs: FEKH69 Frågeställningar: Hur har revisionsprocessen påverkats av förändringen från IAS 17 till IFRS 16? Vilka val tar revisorn under processen för att känna komfort och varför? Syfte: Syftet med studien är atTitle: The shift from IAS 17 to IFRS 16: A deep dive into the auditors' work Seminar date: 30 May 2024 Authors: Jasmina Imamovic and Tova Persson Advisor: Mattias Haraldsson Course: FEKH69 Research questions: How has the audit process been affected by the change from IAS 17 to IFRS 16? What choices does the auditor make during the process to feel comfortable and why? Purpose: The purpose o

The EU has a plan to develop itself as a leading force in the AI field, and for that, it created a whole plan to be better prepared for that and foster in-novation and development of it in the Union. One of the steps in this plan is to create a cohesive framework around AI to increase trust to the European people, as said systems although very often beneficial, also brings many risks to fundamenta

The field of learned image compression has been facing rapid development and research engagement. In this thesis, we seek to make an addition to the field by extending a state-of-the-art learned image compression architecture, called LIC-TCM, by incorporating a depth map as a second complementary modality to further enhance the image compression. Furthermore, we explore the inverse, meaning we pri

The malaria parasite causes the deadly malaria disease that claims thousands of lives every year. While antimalarial drugs such as chloroquine and artemisinin exist, there is a continuous race to overcome the resistance developed by malaria parasites against drugs. Four new chromium complexes have been synthesized and characterized. The complexes contain quinoline structures with four different su

Sweden is dependent on flows of electricity and data communication for society to function. A larger part of these flows go through systems of pipes and cables on the seabed. The flow is based on an efficient but vulnerable system. The Baltic Sea is an area where these critical pipelines are relatively easily accessible. This creates opportunities for an antagonist who wants to temper with the inf

Matematikämnet är ett ämne där läroboken dominerar undervisningen och där det höga användandet av läroboken möts av kritik. Tidigare forskning visar att lärobokens innehåll får konsekvenser för elevers lärande, särskilt vid läroboksstyrd undervisning. Som konsekvens av lärobokens innehåll får lärarens användning av läroboken stor betydelse och studier visar att lärares användning skiljer sig åt. A

This thesis is partly about the phenomenon of how sound can be perceived differently in a comparison between the perceived sound and the experience of the sound, but also about the importance of ear training generally for music making. In a similar way we use language to think, musicians can think the music silently in advance. In English, the term audiation has been used to describe this phenomen

The search for non-invasive tools to monitor stress has gained significant research attention. Heart rate variability is one such measure commonly analyzed in either the time domain or the frequency domain. This project explores the use of time-frequency analysis, specifically the spectrogram, for this purpose. The study utilizes real data obtained from a cold pressor test and a control session. O

This study examines the potential link between the digital media discourse of the Nordic Resistance Movement (NMR) and the radicalization trajectories of lone-actor perpetrators. Through interpretive content analysis of NMR's digital media utilizing the theory of intertextuality, and the case studies of three lone-actor perpetrators in Sweden, the study seeks to identify similarities and poten

Soccer is witnessing technological advancements in a variety of areas, of which many are dependent on camera calibration. This thesis addresses the challenge of calibrating the extrinsic parameters of cameras used in soccer broadcasts using a monocular view of the field. Accurate camera calibration is essential for various applications such as player positioning, field modelling, and improving the

Uppsatsen undersöker de oberoende, medelstora förlagens villkor på en bokmarknad där just medelstora förlag i allt större utsträckning köps upp av de större koncernerna, läggs ner eller ändrar utgivningsprofil. I uppsatsen intervjuas tre representanter från oberoende, medelstora förlag om deras självupplevda situation, samtidigt som en dokumentanalys av aktuella kulturpolitiska dokument görs för a

Pluvial flooding is a significant and growing issue in Kampala, Uganda, driven by increased urbanization, lack of sufficient maintenance of the urban drainage system and climate change. This study investigates the impact of sediment and solid waste deposition on urban flooding within the upstream part of the Lubigi catchment area. Using PCSWMM, a 1D hydraulic model was developed to simulate variou

In this thesis, a finite square Moiré system placed inside an optical cavity was simulated. Two commensurate angles, θ = 0 and θ ≈ 37 were considered. The fluorescence spectrum was obtained for both angles and for systems with one particle or two particles with opposite spin. The twisted configuration was found to have a richer fluorescence structure compared to the aligned configuration, which ex

Belgium is celebrated for its progressive LGBTI legislation, ranking second on the ILGA index. At the same time Belgian LGBTQIA+ people experience alarmingly high rates of violence and fear. This thesis examines two competing narratives about the relationship between LGBTI legislation and LGBTQIA+ experiences of safety: (1) ‘LGBTQIA+ safety requires state protection’; and (2) ‘LGBTQIA+ safety requ

This thesis investigates the effectiveness of step size control in the numerical simulation of Stochastic Differential Equations (SDEs). The study is divided into a theoretical exploration and a series of numerical experiments. The theoretical section introduces key definitions and theorems, delves into the properties of Brownian motion, and examines the conditions under which solutions to SDEs ca

The current climate crisis is pressuring policymakers to outline what a post-fossil economy might entail. In Norway, many have pointed towards the salmon farming industry as a central part of the country’s green transition. At the same time, the industry has shifted towards increasing use of feed imports from Brazilian soy plantations - the second largest driver of deforestation in the country. Ex

I detta arbete diskuterar jag problematiken kring olika radiometriska dateringsmetoder samt möjligheten att generera noggranna och precisa dateringar. Goda dateringar av nedslagskratrar är en förutsättning för att undersöka intensiteten av nedslag på vår planet, korrelationen till massutdöende eller de hydrotermala system som uppstår efter ett nedslag och pågår i tusentals år. Problem relaterade tIn this study, I discuss the issues related to radiometric dating methods and the possibility of generating accurate and precise ages. Such dating of impact craters is crucial for investigating impact intensity, correlation with mass extinctions, or the hydrothermal systems that form after an impact and last for thousands of years. Problems related to both analytical and geological causes can resu