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Titel: Ny information, samma beslut? - En studie av långivares beslutsprocess, med fokus på implementeringen av IFRS 16. Seminariedatum: 5 juni 2019 Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng. Författare: Fredrik Blomqvist, Gustaf Bonde & Patrik Lundin Handledare: Kristina Artsberg Fem nyckelord: Leasing, Informationsanvändning vid kreditbedömning, BrunswiTitle: Ny information, samma beslut? - En studie av långivares beslutsprocess, med fokus på implementeringen av IFRS 16. Seminar date: 5 June 2019 Course: FEKH69, Degree Project Undergraduate level, Business Administration, 15 credits (UPC). Authors: Fredrik Blomqvist, Gustaf Bonde & Patrik Lundin Advisor: Kristina Artsberg Key words: Leasing, Information basis for credit assessment, Brun

Järnvägens infrastruktur i Skåne har på många ställen nått sin maximala kapacitet. Södra stambanan mellan Malmö och Hässleholm är i dagsläget en av Sveriges mest belastade järnvägar. Sträckan är viktig för persontrafik, men även godstrafik då järnvägen kopplar samman Skåne med kontinenten och övriga Sverige. Idag är hela sträckan mycket känslig för förseningar på grund av opålitliga anslutande enkThe railway infrastructure in the county of Skåne has in many places reached its maximum capacity. The Southern Main line between Malmö and Hässleholm via Lund is one of Sweden's most densely trafficked lines in all of the country. The stretch is important for both passenger trains as well as freight trains, connecting Skåne to the continent and the rest of Sweden. Today, the line is very sens

Performance research on incubation is a vibrant and complex field, which has received a lot of criticism in recent studies. So far, no dominant theory for incubation performance has evolved and authors request the application of more diverse economic frameworks on incubation to gain improved understanding. As a response, this study takes the fresh perspective of dynamic capabilities and resource-b

The aim of this study was to examine what kind of experience and knowledge counselors in psychiatric units have about issues of loneliness among their patients. This study also examines how counselors work to help socially isolated individuals with severe mental health problems to increase their participation in society. Six qualitative interviews have been conducted with counselors in psychiatri

In the summer of 2014, a violent conflagration erupted in the isolated Palestinian enclave of Gaza. Whilst the fighting was between Hamas and Israel, Palestinian civilians paid the price. The stark disparity in deaths triggered a debate in the West about Israeli tactics, and the media was accused of ‘bias’ by both Israelis and Palestinians. What this controversy reveals is that the argument is abo

The Fansub group refers to a group of people produce and share the translation work of media content based on their interests. Fansub groups are always viewed as a hotly debated topic which involves many different academic research fields, including piracy, fan labour and so on. China has attracted special attention in this topic due to a large number of fansub groups as well as some censorship po

It is known that underpricing is a widely researched topic worldwide by many different aspects, having instigated studies over the last decades to find reasons in order to explain this phenomenon. However, its relation with banks’ commission fees is still a little explored field, possibly due to the lack of data available to test for this hypothesis. This context raises the following research ques

Wikipedia represents ‘the sum of all human knowledge’ and is becoming the authoritative source on the Internet. As a collective work, how exactly are articles created by editors? The aim of the study is to seek the answer by use of participation theory. Instead of considering the active and visible editors, the thesis attempts to shed light on the hidden side of Wikipedia through netnographical an

Conflicting dynamics are taking place in urban areas. Global climate change has necessitated that cities drastically reduce their greenhouse gas emissions while still accommodating rising urban populations. Innovative solutions are needed to remedy this complex problem. This thesis assesses the use of laneway housing as a tool for alleviating these issues. Four main research questions are posed th

In this essay, I uncover and examine a number of different strategies applied toward self-realization in Monica Ali’s Brick Lane (2003). I filter Ali’s modern day bildungsroman through the lens of Virginia Woolf’s understanding of self-realization as a gendered process as well as through Homi K. Bhabha’s postcolonial theory. I argue that Nazneen, the protagonist of the novel, is subject to a binar

Mot bakgrund av det ökade sjukskrivningsantalet som ett resultat av psykisk ohälsa var vi intresserade av den praktiska implementeringen av Work-life balance på ett företag. Syftet med studien var att genom anställdas egna beskrivningar få mer kunskap om vilken innebörd och betydelse Work-life balance har för dem i både arbetsliv och privatliv. En induktiv tematisk analys baserad på nio intervjuerGiven the increased number of people on sick-leave as a result of mental illness, we were interested in the practical implementation of Work-life balance at a company. The purpose of the study was to gain more knowledge about what meaning and importance Work-life balance has for them in both working life and private life through the employees' own descriptions. An inductive thematic analysis b

Functional assessment of SAMD9/SAMD9L proteins in cell cycle progression Myelodysplastic syndromes (MDS) are one of the most neoplasms resulting in defective generation of blood cells. Chromosomal abnormalities are common in MDS, with deletions of chromosome 5 being the most common aberration adult patients while deletions of chromosome 7 are most common in childhood MDS. MDS with loss of chromos

En av de mer komplicerade situationerna som beslutsfattare kan ställas inför är så kallade Low-Probability High-Consequence (LPHC) händelser. Dessa händelser representerar katastrofala risker med extremt låg probabilitet att inträffa, som exempelvis större skogsbränder. Fastän forskning bedrivits inom området under lång tid finns det fortfarande brister i kunskapen kring hur LPHC-risker tolkas. DeOne of the more complicated situations facing decision-makers are the so called Low-Probability High-Consequence (LPHC) events. These events present catastrophic risks with miniscule probability to occur, such as major terrorist attacks or large wildfires. While the scientific field has long tried to explore this area, many questions remain unanswered. This study looked to answer how communication

Syftet med denna studie var att belysa variationen hos psykologer i deras bedömningar av vad som är normalt respektive avvikande vid diagnostisering av ADHD och autism och att diskutera vad denna variation kan bero på. Sex psykologer inom barn- och ungdomspsykiatrin intervjuades på två orter och resultaten analyserades med tematisk analys. I resultatet framkom att psykologerna skiljer sig åt när d

Disruptive Force is a bachelor project created during 10 weeks as part of the studio Architecture in the Contemporary. By experimenting with Grasshopper as a plugin for Rhinoceros the studio encouraged the bachelor students to create a crematory where the limitation of our projects was our own imagination and curiosity. With guidance and dedication to the different types of digital tools we used d

Scalability, pay-as-you-go, and flexibility are some factors why more and more organizations are utilizing a cloud environment for their IT systems. Specifically, the trend is towards multi-cloud, where different cloud providers manage different applications and services. This environment is however a lot less deterministic than an on premise solution. For example, if an application from one cloud

I dagens samhälle ser vi diskussioner rörande klimatfrågor och jämställdhet både på samhälls- och individnivå. Dessa diskussioner engagerar och kan påverka allt ifrån stora aktörer till enskilda individer. Denna uppsats intresserar sig för hur dessa diskussioner samverkar när ett företag väger in båda frågorna vid marknadsföringsstrategier. Uppsatsen är en kvalitativ textanalys vars syfte är att u

Denna studie handlar om känslan av samhörighet och identifikation till nuvarande miljö samt uppväxtmiljö hos fem kvinnor som genomgått en social förflyttning. Redogörelsen för förflyttningen tar sin början i intervjupersonernas uppväxt med dess habitus och med hjälp av Pierre Bourdieus (1994) kapitalteori, ekonomiskt-, kulturellt-, symboliskt- och socialt kapital diskuteras den sociala förflyttnin

Är de Patientnära instrumenten för HbA1c på marknaden så bra som de säger sig vara? På marknaden finns det en uppsjö av olika instrument som mäter HbA1c. Somliga säger sig vara jämförbara med laboratorieinstrument, men jämförelserna är gjorda av tillverkarna under perfekta villkor. Diabetes är idag en folksjukdom som drabbar fyra av hundra människor i Sverige. Egentligen är diabetes en samling aBackground: Measurement of glycosylated hemoglobin (HbA1c) is a standard procedure for assessing long term glycemic control in individuals with diabetes mellitus as it gives the stable and reliable value of blood glucose levels for a period of 90–120 days. Point-of-Care testing is becoming more and more important due to rapid results and improved experiences for patients. In this project, eight su

This thesis aims to contribute to the discussion on the role of authority in servant leadership, by answering the following research question: How do pastors perceive their servant leadership and how does this relate to authority? The methodology of this study is based on a qualitative study, following an interpretive approach. The empirical material of this study consists of 10 interviews. All in