Titel: Det kommunala balanskravet - En studie över svenska kommuners redovisning av balanskravsresultat Seminariedatum: 2019-06-04 Kurs: FEKH69 Examensarbete i redovisning på kandidatnivå, 15 HP Författare: Daniel Egerud, Tom Siberg och Sanja Repeša Bietkowski. Handledare: Gert Paulsson Fem nyckelord: Balanskrav, compliance (följsamhet), synnerliga skäl, institutionell teori, kommun Syfte: Seminar date: 2019-06-04 Course: FEKH69, Business Administration: Bachelor Degree Project in Financial and Management Accounting Undergraduate Level, 15 credits Authors: Daniel Egerud, Tom Siberg and Sanja Repeša Bietkowski. Advisor: Gert Paulsson Key words: Balance requirement, compliance, special consideration, institutional theory, municipality Purpose: The purpose of this work is to inves

Syftet med examensarbetet är att undersöka möjligheten att presentera en kompositvy där den ena delen av vyn visar bilens omgiving, sett ur ett fågelperspektiv, och den andra visar bilens backkamera. För att undersöka denna möjlighet byggdes två prototyper baserade på två separata implementationer av parkeringskameran. Den första prototypen baseras på Volvo Car Corporations egen version av AndroidIn this thesis two prototypes, based on separate implementations of a Park Assist Camera, was developed. The purpose was to investigate the possibility of presenting a composite view, where the first view shows the surroundings of the car from a bird’s-eye view and the other view shows the rear camera. The first prototype was based on Volvo Car Corporations flavour of Android OS, where the perform

The purpose of this study is to examine the political debate regarding the repeal of the Swedish prohibition against monasteries 1949-1961. The study emphasis is on the Swedish religious freedom bill from 1949 (that proposed the conditional repeal of the monastery prohibition) as well as on two parliamentary debates from 1951 and 1961 where the issue was discussed. As a theoretical framework the e

Det svenska elnätet är i behov av stora investeringar och flexibilitetsåtgärder för att upprätthålla ökad efterfrågan på energi och effekt, samt ökad andel variabel förnybar elproduktion. Ett sådant tillvägagångssätt är det ökade införandet av effekttariffer för småkunder bland svenska nätoperatörer som syftar till att uppmuntra slutkonsumenter att utjämna last. Med batterilagring i hemmet kan konThe Swedish grids are in need of large investments and flexibility measures in order to sustain increased power and energy demand and increased penetration of intermittent renewable electricity production. One such measure is the larger introduction of power tariffs among Swedish network operators for their small customer segment, intended to incentivize end consumers to level out load. With resid

3AbstractThis study primarily aims at identifying whether the Swedish excise tax on certain electronic products have had an effect regarding the chemical content of such products since its implementation in mid-2017. The tax is meant to reduce the presence of dangerous flame retardants in the affected products, that otherwise risk harming the public or the environment. Potential negative effects o

Examensarbetets titel: Varumärkesplattform – ett hjälpsamt verktyg? Seminariedatum: 2019-06-04 Ämne/kurs: FEKH29, Examensarbete kandidatnivå i Marknadsföring, 15 högskolepoäng Författare: Rebecca Andrén, Lisa Appelqvist och Emma Skäremo Handledare: Johan Anselmsson Fem nyckelord: Varumärkesplattform, Varumärkesstrategi, Varumärke, Byråer, Plattform Syfte: Studiens syfte är att exploratTitle: Varumärkesplattform – Ett hjälpsamt verktyg? Seminar date: 2019-06-04 Course: FEKH29, Business Administration: Undergraduate level, 15 University Credits Points (UPC) Authors: Rebecca Andrén, Lisa Appelqvist and Emma Skäremo Advisor/s: Johan Anselmsson Key words: Brand Platform, Brand Strategy, Brand, Agencies, Platform Purpose: The purpose of this study is to make an explorator

The thesis aims to investigate the role of local lead firms in the transformation of smallholders’ technological capabilities towards sustainable agriculture production through the lens of global value chain governance. The technological capabilities that help smallholders adopt and apply sustainable agriculture practices and comply with sustainability standards are related to production, investme

In recent years, digital fabrication has become powerful tool for architects to process and implement design and construction. However, in some countries, architects lack sufficient support to achieve their intentions in digital fabrication. Since it needs high degree of cooperation with customized production, but from some precedents, we architects are investigating possible ways to combine digit

Better signal strength is required to provide a good signal service to the UE. For this, different methods and techniques are available, one of them is codebook type II precoding. This method has a potential to provide an amount of energy to the user in the required direction more precisely than Codebook type I. Therefore this method will be put to the test, for a given SNR range, by comparing the

The dynamics of molecules and electrons takes place on timescales of femtoseconds and attoseconds, respectively. This requires ultrashort and intense extreme ultraviolet (XUV) pulses to be able to study them. Two sources that can generate intense XUV pulses are free-electron lasers (FELs) based on self amplified spontaneous emission (SASE) and high-order harmonic generation (HHG)driven by intense

Pupils have gotten school meals in Sweden since the late 1800´s. The school meal has of course changed over the years. In the beginning the pupils only got porridge and milk. Since then they serve both meat-, fish- and chicken dishes. In recent years, many schools around the country are more concerned about the environment and therefore started to serve more plant-based diets and less red meat. Re

Employer branding is a topic that is becoming significantly more interesting among both scholars and practitioners. This study analysed a small part of this topic - the practical use of Employer Branding Value Chain. This study tackled this topic in a unique way because all data was gathered and analysed from the perspective of managers and their work. The purpose of this research is to discover a

The research investigates the role of the European Union in establishing a common European historical memory. It assumes the comparative dimension by taking the case of politics of memory in the Baltic states. By employing the concept of memory framework, it analyses the conceptual basis of the EU commemoration policy as well as presents the legal and infrastructural foundation of the Baltic state

Öresundsregionen växer och i takt med en ökad befolkning och nyetablerade industrier blir behovet av el allt större. Samtidigt som elbehovet ökar är elnätet bristande och med en kärnkraft som håller på att avvecklas hotas områden i södra Sverige av elbrist. För att kunna möta de framtida utmaningar som samhället står inför har Malmö Stad inlett ett projektsamarbete vid namn M21 tillsammans med närThe Öresund region is expanding with a growing population and newly established industries which leads to an increased demand of electricity. At the same time as the demand of electricity is increasing there is are deficiencies in the power grid and a dismantling of nuclear power which creates a situation where parts of southern Sweden are threatened by power shortage. In order to prepare for futu

The aim of the study is to shed light on how CSR activities affect firm value through its impact on corporate risk taking. We formed a panel data sample based on the European market and analyzed it by random effects models. The theoretical frameworks of this thesis are Stakeholder theory, Shareholder theory, Agency theory, and Risk management theory. The sample consists of all the public listed Eu

Virus capsids shows promise within a wide variety of applications. However, the current lack of understanding about their self-assembly limits their usefulness. A study of the amino acids relevant for their assembly would be of great use by giving insight to the mechanic behind it. Since the number of proteins involved in each capsid is so big, there is a need for a reporter system enabling easy a

At Tetra Pak, general knowledge of food and beverage processing is of great importance. This in turn, depends on the equipment used for the particular process. One of these equipment consists of deformed tubes made of stainless steel 316L. The aim of the present work is to get an understanding of the material 316L. To achieve this, physical tensile tests are performed to study the material behavio

Anne Shirley, the girl and young woman made famous around the world by L. M. Montgomery in the early twentieth century, has been a companion and role model for countless young women. In this essay, my aim is to analyze the first three books about Anne, Anne of Green Gables (1908), Anne of Avonlea (1909) and Anne of the Island (1915), to see in what way it can be said that Montgomery wrote these no