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Syftet med forskningen var att undersöka huruvida det finns generella mönster mellan EUs medlemsstater och hur de tillämpar IFRS regelverk. Fokus var på hur medlemsstaterna tillämpar valmöjligheterna som EU gav i IAS-förordningen gällande tillämpningen av regelverket för andra företag än noterade koncerner. En uppdelning är gjord utefter hur medlemsstaterna tillåter företag att tillämpa IFRS, de ä

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With this study we attempt to shed some light in the existing literature concerning the determinants of cross-sectional stock returns. In our analysis we test a turbulent period for the Athens Stock Exchange which ranges from July/2007 to June/2012. The variables we examine as potential determinants are the market beta, the market value of equity, the book-to-market value of equity, Liu’s liquidit

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Abstract Title Leveraged Buyouts – A study on the effects on the operating performance Seminar date 5th of June 2013 Course FEKH89, Degree Project in Finance, 15 ECTS Authors Matilda Björnek Lina Khaled Malin Nilstoft Advisor Maria Gårdängen Key Words LBO, operating performance, operating income, cash flow, employees Purpose The purpose of this study is to explore how the operating perform

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With climate change gathering pace and increasingly foreboding predictions of the effects it will bring, the question of how to achieve a fast-paced transition towards a sustainable society is gaining increased awareness and importance. One debate centers on agency, and whether primarily public authorities can govern such a transition successfully. Theory on transitions suggests that they are ofte

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This thesis provides an insight into young men's perceptions of alcohol and drinking norms in Mongolia. The foundation of this case study is qualitative research conducted in Central Mongolia which is set into a theoretical framework of drinking norms and Goffman's concept of 'face-work'. It is argued that drinking norms have to be understood in their specific context. Traditional

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Value-at-Risk (VaR) forecasting in the context of Monte Carlo simulations is evaluated. A range of parametric models is considered, namely the traditional Generalized Autore- gressive Conditional Heteroscedasticity (GARCH) model, the exponential GARCH and the GJR-GARCH, which are put in the context of the Gaussian and Student-t distri- butions. The returns of the S&P 500 provide the basis for

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Titel: Kompetensutveckling av byggnadsarbetare för ett energieffektivt byggande. Författare: Emmy Dammander & Carl-Johan Grundmark Handledare: Radhlinah Aulin, Byggproduktion LTH Lunds universitet Examinator: Bengt Hansson, Byggproduktion LTH Lunds universitet Bakgrund: Sveriges regering har antagit EUs ”20-20-20-mål” som innebär att en kraftig minskning av landets energiförbrukning ska uppnås

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Abstract: Background: Breast cancer is the most common kind of cancer among women in Sweden. While the short- to mid-term survival chances are good, the long-term survival chances are poor, and a large number of women are also likely being overtreated and thus suffer from unnecessary side effects. The South Sweden Cancerome Analysis Network - Breast (SCAN-B) Initiative aims at improving breast ca

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Disarmed killers can help you see the light once again Imagine that you would gradually lose your vision, starting with your night vision and then continuing with your day vision until nothing remains. This is the reality of the people suffering from the eye disease retinitis pigmentosa. We have long stood defenseless towards this disease, but now thanks to new discoveries in gene therapy there

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In Sweden and abroad, crossover literature (meaning children's books that are read and appreciated by adults as well) has been one of the more noticeable publishing trends of the new millennium. The aim of this thesis is to examine how Swedish publishing houses are working with crossover fiction, both with the genre as a whole and with individual novels. The method is an analysis of the packag

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Popular Science Summary There is a saying that the sun supports the life living on earth. In general, the sunlight supports plants living, and plants become the base of almost all forms of ecosystems. A reaction called photosynthesis exists in all kinds of plants and is the foundation of usage of sunlight energy. In the photosynthesis process, energy in the sunlight converted into the energy store

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Popular Science Summary Konsten att kunna ta bort ett syre Alla celler har DNA, som måste repareras och kopieras för att livet ska fortgå. För att kunna göra detta måste det finnas byggstenar. En av alla processer som ser till att alla delar finns i rätt mängd innefattar bara ett protein. Ett protein som får instruktioner från många håll för att gå igenom en komplicerad process som tillverkar dessThe protein ribonucleotide reductase catalyses the de novo synthesis of deoxyribonucleotides (dNTPs) from ribonucleotides (NTPs), using radical chemistry. It is under strict allosteric regulation, partly from the dNTPs it synthesises that regulate what substrate should be synthesised, but also from dATP/ATP, which regulates overall activity. It is a protein that is found in almost every living org

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Syfte: Identifiera när det är viktigt att kommunicera sitt ursprungsland och om det finns något samband mellan högengagerande och lågengagerande produkter i olika kontexter Metod: Uppsatsen bygger på en kvantitativ forskningsmetod där enkätundersökningar tillsammans med tidigare studier lägger grunden för att förstå i vilka situationer det är viktigt att kommunicera ett varumärkes ursprung. Teo

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China’s incorporation into the outward investment trend in the last decade has attracted a lot of attention. The increasing interest of one the largest economy in the world in the EU-27 has, at the same time, raised fears among developed countries on the intentions there are behind. Through a comparison of motivations and sectorial distribution of Chinese MNEs in different parts of the EU-27 toget

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In this thesis, the risk-free rate’s impact on stock market excess returns was examined. Firstly, theoretical arguments were made for that a low risk-free rate might lower the excess return on the stock market, since this increases the incentive for fund managers to increase variance of returns. Under the assumption that fund managers affect the preferences of the representative investor, proposit

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The aim with this thesis is to investigate the relatively new currency Bitcoin and shed some light over its structure and composition from a macroeconomic point of view. Not a lot of academic work has been published on the subject it is therefore interesting to dive deeper into. By using macroeconomic theory and published academic work I will try to determine if the new digital currency has a chan

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Tidigare forskning visar att fördomar om fysisk attraktivitet påverkar hur arbetssökande blir bedömnda vid rekrytering (Cann, Siegfried, & Pearce 1981; Sheppard, Goffin, Lewis & Olson, 2011). I en manipulerad rekryteringssituation undersöktes om attraktivitetsstereotypens effekter minskade efter att undersökningsdeltagarna blivit varnade om risken för missbedömning. Vidare undersöktes samb

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This paper studies the ideas of two actors in the Scandinavian field of Information Systems development. It analyzes the writings of Börje Langefors and Bo Dahlbom in the 1980s and 1990s, and focuses on their collaboration resulting in the publication of Langefors’ Essays on Infology. Langefors was at that time honored as the founder of the information systems discipline in Scandinavia, but had al