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Examensarbetets titel: Nya nyckeltal för BRF - hjälper eller stjälper de? Seminariedatum: 2025-06-03 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Alice Bergdahl, Emma Bergstrand, Julia Johansson Handledare: Elin Funck Fem nyckelord: Nyckeltal, Bostadsrättsföreningar, Aktörer, Användning, Jämförbarhet Forskningsfråga: Hur används de nya nyckeltalen föTitle: New KPIs for Housing Cooperatives - Helpful or Harmful? Seminar date: 2025-06-03 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 Credits Authors: Alice Bergdahl, Emma Bergstrand, Julia Johansson Advisor: Elin Funck Key words: KPIs, Housing Cooperatives, Actors, Usability, Comparability Research question: How are the new KPIs for housing

As private equity (PE) and venture capital (VC) firms have become more active in taking companies public, questions around the credibility of these sponsors and their effect on post-IPO performance have grown in relevance. This study explores how different types of financial sponsors and their associated credibility influence stock returns following initial public offerings (IPOs). Using a sample

This thesis explores the integration of generative AI in IT consultancy, focusing on how consultants and managers perceive its strategic and practical implications in project management. Using a dual-method approach, the study combines semi-structured interviews with AI-driven case experiments to investigate both human perspectives and AI performance. Findings reveal that generative AI is valued f

Är framtiden hyggesfri? De senaste åren har intresset för skogar som sköts utan kalhyggen ökat, inte minst i takt med att klimatförändringarna gör sig alltmer påminda. När man brukar skogen med hyggesfria metoder tas virket fortfarande tillvara, virke som kan användas till hus, papper eller möbler. Samtidigt står mycket av skogen kvar vilket gör att den kan bjuda in till friluftsliv, bidra till aThe most common forest management practice in Sweden is rotation forestry, based on clear-cutting and replanting. However, considering biodiversity loss and climate change, this model has been increasingly questioned. As an alternative, continuous cover forestry (CCF) is proposed for its potential to promote multifunctionality and enhance climate resil-ience. This study aimed to identify barriers

Syftet med studien var att undersöka attityder till säkerhetsbeteende bland poliser relaterat till arbetspress, organisatoriskt stöd samt yrkesidentitet. Studien ämnade även att bidra till kunskap om samt ökad förmåga att förebygga beteenden vilka kan öka risken för fel och olyckor bland poliser. Data samlades in med en digital enkät som besvarades av poliser med polisexamen (N=59). ResultatetThe aim of this study was to examine attitudes towards safety behaviour among police officers in relation to work pressure, organizational support, and occupational identity. Additionally, the study sought to contribute to and enhance the ability to prevent behaviours that may increase the risk of errors and accidents among police officers. Data were collected through a digital survey, answered

Denna studie undersöker hur aktörer inom den europeiska vinindustrin uppfattar värde, beredskap och utmaningar kopplat till datainsamling till följd av nya EU-direktiv, särskilt CSRD och e-märkningsdirektivet. Resultaten indikerar bristande beredskap bland både producenter och importörer, där mindre aktörer i synnerhet upplever regelverken som komplexa och resurskrävande. Datahanteringen präglas i

Följande studie har ämnat undersöka i vilken grad beteendefrekvens förväxlas med uppfattad kompetens, samt ifall ansvarsutkrävande (accountability) kan ha en påverkan på sambandet. Följande hypoteser bildades: H1: Individer som exponeras för hög beteendefrekvens kommer att tillskriva högre kompetens till den bedömda personen jämfört med individer som exponeras för låg beteendefrekvens. Samt, H2: DThe following study aimed to explore the extent of which behaviour frequency is confused with competence, and furthermore if the manipulation of perceived accountability has any effect on the relationship. From this, the following two hypotheses were formed, H1: Individuals exposed to high behaviour frequency will attribute higher competence to the person being judged, compared to those who are ex

När maten blir en risk: Om smittskydd och ansvar inom äldreomsor gen Livsmedelsburna sjukdomar förekommer över hela världen och kan orsaka sjukdom hos alla människor. Äldre människor är i riskgrupp på grund av deras nedsatta immunsvar och längre återhämtningstid. Detta gör att våra äldre drabbas hårdare av sjukdomar än andra. Samtidigt är det en del av vår äldre befolkning som bor på äldreboenFoodborne diseases are a growing global concern, and a shift in trends has occurred re garding salmonella infections in Sweden. The purpose of this study is therefore to inves tigate how nursing homes in Sweden work to prevent foodborne infections. The study was conducted through semi-structured interviews with staff at nursing homes and with representatives from inspection authorities to gather

Dryland ecosystems are important yet understudied sinks of carbon dioxide (CO₂) and methane (CH₄), and sources of nitrous oxide (N₂O). Hence, monitoring greenhouse gas (GHG) fluxes and their responses to climate change in these systems is increasingly important. This thesis investigates the potential of hyperspectral reflectance data (between 390 and 1750nm) to predict greenhouse gas fluxes during

Modifierade virus ökar effektivitet i behandling av genetiska sjukdomar Det finns virus som är helt ofarliga för oss människor som forskare har insett att man kan utnyttja till vår fördel. Detta genom att placera en fungerande version av en trasig gen, som har orsakat en sjukdom, i ett ofarligt virus och injicera det i patienten. Viruset kan sedan transportera genen till cellerna och sjukdomen boAdeno-associated virus (AAV) is in gene therapy, a widely studied viral vector for delivering therapeutic genes to cure genetic diseases. A major limitation of the wild type AAV is its broad tissue tropism, which necessitates high viral doses to achieve therapeutic efficacy in target tissue. Despite its non-pathogenic profile, high doses can cause adverse immune responses. In this study, the capsi

As gamification becomes increasingly integrated into digital systems, concerns around its ethical implications have gained relevance. This thesis investigates transparency as a central ethical issue in the socio-technical usage of gamified systems. While prior research has focused on user engagement and system design, less attention has been paid to how transparency is understood and enacted by th

There is a lack of research on how young adults experienced having a parent with a dementia-related illness, particularly regarding the support they received. This knowledge gap risked leaving young relatives without adequate help, as existing support systems were often designed for older relatives. Therefore, it was essential to explore their needs and experiences. The aim of this study was to ex

This study investigates how employees in Swedish small and medium-sized enterprises (SMEs) perceive the challenges and opportunities of adopting Big Data Analytics (BDA). The study adopts a qualitative approach, conducting semi-structured interviews with employees from SMEs across different industries. Guided by the Unified Theory of Acceptance and Use of Technology (UTAUT), the research investiga

This thesis examines how political and corporate actors discursively framed the risks associated with deepwater drilling, following the Deepwater Horizon oil spill 2010. Despite the scale and severity of the disaster, the deepwater oil production in the Mexican Gulf has increased since 2010. Through a Critical Discourse Analysis, using Corpus Linguistics tools, the US Government and BP’s public pr

Karakterisering av mikroplaster i biogödsel - insikter i partikelegenskaper och miljöpåverkan Mikroplaster i biogödsel kan bidra till att sprida giftiga föroreningar i miljön. När all vår plast bryts ner till mikro-plaster och hamnar i naturen kan den sprida toxiska ämnen och problem långt bortom den ursprungliga källan. Bio-gödsel från våra hushållssopor kan upplevas som en grön lösning – men deThe significant increase in global plastic production has led to its widespread environmental accu-mulation. Soil has become a major sink for microplastics, originating from sources like biofertilizers. This study aims to link the characteristics of microplastics in biofertilizer with their possible envi-ronmental effects, specifically focusing on the sorption of contaminants. Microscopy was emplo

Introduktion: Bedömning av narrativ förmåga ger viktig information om funktionell kommunikation. Ett bedömningsinstrument som kan lämpa sig för äldre barn och kan ge underlag för analys av narrativ mikrostruktur är Expression, Reception and Recall of Narrative Instrument (ERRNI). Studiens syfte var att utforska ERRNI och fyra mikrostrukturella mått i en svensk kontext. Metod: En deskriptiv och korIntroduction: Assessing narratives provides key insights into functional communication. An instrument which is appropriate for older children and can facilitate an analysis of narrative microstructure is Expression, Reception and Recall of Narrative Instrument (ERRNI). The purpose was to explore ERRNI and four microstructural measures in a Swedish context. Method: A descriptive correlational desi

The background for this thesis is that access to sustainable electricity is part of the United Nations’ Sustainable Development Goals for 2030. In Sub- Saharan Africa, approximately 570 million people lacked access to electricity in 2022. To expand access in rural areas, solar home systems and other off-grid solar products offer affordable and accessible solutions. However, as these systems reach

The legacy of colonialism still wields a powerful grip: „through the property it occupies, the capital it is financed by, the materials it is constructed from, the underpaid migrant labour that continues to construct it, and the expertise that benefits from it through accumulations of social and financial capital“ (Herscher, 2021). Sadly, nothing of this incomplete list is within the past; we are