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Examensarbetets titel: Revisionsbyråer i trotsåldern – en analys av revisorsbranschens reaktion på de sänkta kvalifikationskraven Seminariedatum: 30 maj 2024 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 hp Författare: Adam Petersson, Alexander Hauptmann, Sara Forghani Eklund Handledare: Alexander Hedlund Fem nyckelord: Auktoriserad revisor, revisionsbyråer, förändringsprocess
This research investigates the role of Community-Based Organizations (CBOs) in the transition to a circular economy (CE) in the Monteverde region of Costa Rica. The study utilizes the Multi-Level Perspective (MLP) framework to identify the dynamic interactions between different levels (regime, landscape, and niche) in facilitating sustainability transitions from a linear economy to a circular econ
The number of openly outed trans individuals in society and in sport is increasing and can be expected to keep growing. The sporting domain is singled out as special in terms of trans rights, as it is solely based on physical characteristics. Trans people in sport have become a subject of heated debates. However, the field of human rights has so far neglected the topic. Analysing 16 transgender el
En vägöverbygganad består av olika materiallager med specifika funktioner som tillsammans underlättar uppfyllande av krav på säkerhet, beständighet och livslängd. Dimensioneringen av överbyggnader är en process som syftar till att bestämma lämpliga och tillräckliga tjocklekar på ingående materiallager. Denna process äger rum med hjälp av dimensioneringsprogram bland annat ERAPAVE PP (Elastic RespoA road superstructure consists of different material layers with specific functions that together facilitate the fulfilment of requirements for safety, durability and service life. The design of superstructures is a process that aims to determine suitable and sufficient thicknesses of included material layers. This process takes place with help of dimensioning programs including ERAPAVE PP (Elasti
This thesis explores the Point-in-Time (PIT) in probability of default (PD) models, focusing on evaluating the degree of PIT-ness. Unlike previous studies that developed new measures for PIT characteristics, this research compares existing measures and frameworks to identify unique challenges and opportunities. By analyzing and testing existing measures for 1-year PD models, the study offers new i
The purpose of this paper is to investigate the effect of various post-trade anonymity regimes on the liquidity of the Stockholm, Helsinki, and Copenhagen exchanges in 2014, 2019, 2020, and 2022. The theoretical perspectives used for this paper include information asymmetry, adverse selection, informational value of broker codes, trader dynamics under anonymity, order anticipation, and market make
Title: Spheres of Influence - Exploring the impact of different ownership structures on the cost of debt. Purpose: The purpose of this study is to investigate whether sphere ownership influences the cost of debt for Swedish firms, and if the effect can be explained by different types of sphere ownership, such as family, institutional, or bank-affiliated spheres. Methodology: To investigate the r
Det saknas tester som mäter hur arbetsminnets kapacitet varierar hos barn med typisk utveckling. Studien avser att undersöka arbetsminneskapaciteten genom modifiering av två befintliga arbetsminnestester, crosslinguistic nonword repetition test (CL-NWRT) och sifferrepetition “running”. Tidigare har testerna visat på takeffekt hos barn med typisk utveckling. För att komma ifrån takeffekten behöver Current working memory assessments lack sensitivity to individual differences in children with typical development. This study aimed to investigate working memory capacity by modifying two existing working memory tasks: the crosslinguistic nonword repetition test (CL-NWRT) and the digit span task "running". Previous research has demonstrated a ceiling effect in the results of these asses
This study explored the relationship between perceived stress, psychological resilience, and social media addiction among European young adults. It is motivated by the need to understand how social media affects mental health and development during important life stage. Our study sample consisted of 223 participants aged 18-25 from various regions across Europe. We found significant positive relat
Given global temperatures are expected to rise past the Paris Agreement’s 2°C limit, Liebherr Mining aims to develop products that progress their Zero Emission Mining strategy. This project therefore selected the major components required by a mobile ammonia-fuelled genset under certain operating conditions and assessed the proposed design against existing solutions. The project was built on find
This thesis investigates the interaction of the "thinness is beauty" concept on Chinese women's social media, the rise of anti-body anxiety content, and their effects on female identity formation and consumer behavior, focusing on fast fashion brands and Red. It aims to explore the factors reinforcing narrow beauty standards, analyze changes due to anti-body anxiety content, and exam
Denna studie åsyftar att utreda hur saltlösning påverkar vanliga slitlager i kontrast till hur luft samt vatten påverkar slitlager. Slitlagerna representerades av asfalttyperna asfaltbetong, dränerande (ABD11 70/100) vilken är en dränerande beläggning samt asfaltbetong, stenrik (ABS11 70/100) som är en tät beläggning. ABD och ABS användes i experimentet eftersom ABD har en högre hålrumshalt än ABSThis study aims to investigate how salt solution affects typical road wear courses in contrast to how air and water affect road surfaces. The wear layers are represented by the asphalt concrete Porous Asphalt (PA or ABD11 70/100) which is a draining road surface and Stone Mastic Asphalt (SMA or ABS11 70/100) which is a dense road surface. PA and SMA were used as contrasts to use in the experiment
The rapid growth of the global electric vehicle (EV) market has led to an increased focus on the lifecycle management of electric vehicle batteries (EVBs), particularly concerning their end-of-life (EoL) handling. The thesis explores and evaluates the implementation of reverse logistics (RL) setups for EoL EVBs of electric motorcycles in Kenya, a market that is observing an increasing EV sector bu
Simulerad patientdata och AI för förbättrad upptäckt av förmaksflimmer År 2030 förväntas upp emot 17 miljoner människor i Europa lida av förmaks-flimmer, en sjukdom med mycket allvarliga konsekvenser. Denna studie utforskar användningen av simulering och maskininlärning för att effektivisera diagnostiseringen, och därigenom potentiellt förebygga uppemot 20% av alla strokes. I Sverige uppskattas Atrial fibrillation (AF) is an arrhythmia distinguished by irregular heartbeats, which has seen a significant rise in prevalence globally. Due to the risk of strokes, the condition necessitates early detection and intervention to prevent severe complications, highlighting the critical role of early and precise detection techniques. To effectively train and validate machine learning (ML) models, ha
This thesis aims to investigate the newly emerging phenomenon in the environmental justice sphere – namely, the weaponisation of art by climate activists for the purpose of attracting attention to specific demands held. These attacks materialise in the form of organised acts wherein tactics entailing vandalism are enacted by a climate activist group. With the commencement of this climate movement
For decades there has been a push to bring museums into alignment with current thought on how history can be shared in a way that is more relevant for society today. This thesis draws on recent thought and theories of practice in museums that coincide with these shifting perspectives, centering on the questions of how museums are already acting as de facto human rights duty-bearers, and how they m
Kvantmekaniken är den fysik som beskriver våra minsta partiklar - en mikro-skopisk värld där fenomen som inte alls är naturliga i vår större värld existerar. Genom att undersöka "interferens", ett fenomen som endast vågor och inte partiklar kan ha testar vi kvantmekanikens lagar med attosekundfysik. Människan har länge försökt förstå hur världen fungerar, redan i antikens Grekland fundeQuantum mechanics is used to describe the world at the microscopic scale and below. It is also the theory that has been the most debated but also the one whose predictions has been tested with the highest accuracy. This theory relies on a set of postulates that lay the foundations for all its predictions. One of these postulates is Born’s rule, which defines the probability to measure a quantum sy
The Light Dark Matter eXperiment is a fixed target missing-momentum experiment that searches for light dark matter production via the process of Dark Bremsstrahlung by analysing the energy of beam electrons after they hit a tungsten target. Electron counting is an important part of the experiment as this forms one of the two components of the missing energy trigger. The thesis looks into viability
This master's thesis explores the improvement of loudspeaker characteristics by using digital signal processing. The main aim of the thesis is to improve the overall audio quality with regards to limited processing power and power supply. Improving the audio quality is important since the vast expansion of the usage of loudspeakers has led to demands on cost, size and design choices all leadin
