Purpose: The purpose of this thesis is to research the nature of accounting for provisions, by examining how disclosed information of provisions in annual reports corresponds with the concepts of transparency, comparability and readability of financial information. With the empirical findings analysed, we then aim to hold a further discussion on how the provision disclosures in the annual reports

Rättsfallet People of the state of California v. Orenthal James Simpson, U.S. 1995 har beskrivits som århundradets rättegång. Trots övertygande teknisk bevisning friades den tilltalade. Hur kan man förstå utfallet? Detta arbete försöker ge ökad förståelse till den friande domen med en religiös förklaringsmodell. Arbetet prövar relevansen av Durkheims studie av urspungsreligioner och dess trossatseThe case People of the State of California v. Orenthal James Simpson 1995 has been described as the trial of the century. The defendant, a legendary American football icon, was acquitted despite overwhelming technical evidence. How could this be? This paper tries to give a better understanding of the acquittal by way of religion as a model of explanation. The work tries the relevance of Durkheim’s

Hygiensäkerhet är en av de viktigaste punkterna inom livsmedelsbranschen. Konsumentens hälsa är inte bara beroende av en hygienisk produktionslokal, utan det vilar även i händerna på produktionspersonalen. Den personliga hygienen är det allra viktigaste eftersom deras händer är det sista som är i kontakt med livsmedlet innan den går ut till konsumenterna. Syftet med detta examensarbete var att s

The purpose of this study is to examine types of challenges during the implementation of BPM regarding the set and use of performance indicators from a theoretical and practical perspective. Consequently, this thesis generates an understanding by illuminating reasons behind the previously found challenges. Hereby, this case study has followed a qualitative, abductive research strategy. The used pr

The produced heat in hardening concrete is of special importance to consider as the temperature rise within a large concrete structure can become such high that the structure may experience thermal cracking. With use of a simulation program that is based on the finite element method, the temperatures within the structure can be estimated to predict possible crack development. The heat produced by

Göta älv är Sveriges största vattendrag som sträcker sig från Vänern ner till Kungälv där bifurkationen delar den i Nordre älv och Göta älv (Göteborgsgrenen). Vattendraget är ett riksintresse och används bland annat för fiske, rekreation, som recipient och framförallt råvattentäkt för många kringliggande vattenverk som försörjer cirka 700 000 invånare. Kungälv kommun bygger och planerar inför ettGöta älv is the largest river in Sweden, which runs from the Lake Vänern into Kattegatt. The river is of national interest and is used as a drinking water supply for 700 000 inhabitants, for fishing, recreation and as a recipient for treated wastewater. The water quality is affected by runoff waters, precipitation, waste water and accidental spills from industry and vessels. Kungälv County is in

Devices connected to an Internet-based network, known as the Internet of Things (IoT), are becoming more common both privately in the household or on businesses. Everything from the lighting to coffee makers and washing machines, to the cars in the garage and the door locks can now be equipped with sensors and connected via the Internet to an application by users. Combitech has developed an Intern

Bridges for pedestrians and bicycles are getting more common. Often, they are seen spanning motorways and railways, to separate walking and cycling traffic from fast going heavy traffic. It is common that the chosen bridge type for this purpose is a truss bridge consisting of rolled steel profiles. When more and more bridges are being planned, the planning process also needs to be rationalised. Th

Titel: Digitalisering av lågspänningsentreprenader i produktionsskedet Författare: Gustav Bergström, Jesper Magnusson Handledare: Radhlinah Aulin, Avdelningen för Byggproduktion, Lunds Tekniska Högskola Björn Dahlström, Eitech Electro AB Sead Behlic, Assemblin El AB Examinator: Anne Landin, Avdelningen för Byggproduktion, Lunds Tekniska Högskola Problemställning: • Hur kan elinstallatören arbeta m

Risk management is a process that is necessary in projects, yet there are companies that are either performing it or not performing it thoroughly. Studies show that projects, where risk management is involved in the process, succeed better in aspects such as time and budget. Risk management consists of identifying, analysing, doing a risk response and monitoring. There are different types of risk

Examensarbetet är en studie som syftar till att kartlägga de kritiska delarna inom logistik i byggbranschen och belysa dessa ur ett Lean perspektiv med fokus på förbättring. Nuläget av branschens logistikflöde vid byggnation och försörjningskedjan av prefabricerade byggelement skall också kartläggas. Studien ska på ett rådgivande sätt ge förslag till alternativa lösningar av logistikens problemomr

The railway is an important part of the Swedish infrastructure. For several years there has been an increase in traffic as well as in the demand for a well-functioning railway system. However the increased traffic does at the same time set higher demands for availability, reliability and punctuality. In order to meet these demands and to perform maintenance work in an efficient and predictable way

Titel: Internt varumärkesbyggande – En studie om internt varumärkesbyggande i franchisetagarverksamheter. Universitet: Lunds Universitet, Campus Helsingborg, Institutionen för Service Management. Kurs: KSMK65 Service Management: Examensarbete för kandidatexamen, 15 hp. VT 2017. Nivå: Kandidat Författare: Cassandra Bergqvist & Victoria Persson Handledare: Malin Espersson Problem: För en franchi

Girls continue to be less interested in studying engineering than boys. Previous research has found that this gender difference is in part due to girls’ lower self-efficacy, lower sense of belonging in engineering and higher communal goals, which they perceive are difficult to fulfil in engineering. This study tested if a role model intervention can improve these factors in female high school stud

Purpose: There are two research purposes for this paper. The first purpose is to provide a comprehensive overview of the available performance measurement systems. The second purpose is to analyse which performance measurement systems, or a combination of performance measurement systems are the most suitable for multinational professional service firms. Methodology: This paper uses a qualitative

Purpose: The purpose of this study is to investigate the impact of the prohibition to capitalise any development cost in SMEs, as required by IFRS for SMEs (section 18.14), on SMEs’ managers’ decisions on investments in development activities. Methodology: The methodology applied in this study is represented by an experimental approach structured in simulations built with Microsoft Excel. The emp

Denna studie undersöker vilka metoder professionella jazzmusiker använder för att utveckla sin förmåga att improvisera. Genom fem djupintervjuer med musiker har jag undersökt vilka strategier som används och analyserat intervjuerna genom öppen kodning. Respondenterna består av två pianister, en trumpetare och vokalist, en trummis och en gitarrist. Resultatet presenteras utifrån viktiga teman i intThis study investigates which strategies professional jazz musicians use to develop their ability to improvise. By doing in-depth interviews with five musicians I have investigated which strategies that are used, and analysed the data by open coding. The respondents were two pianists, one trumpet player and vocalist, one drummer and one guitarist. The result is presented with the important themes

The thesis covers the relatively new area, talent forecasting, and how this work method has become an increasingly important tool in society where the demand for work possibilities increases. This leads to an increased need in knowledge and competence within society as well as in companies. Talent forecasting can be described as a work task with the purpose to predict what's coming, a forecast

Under min utbildning i musik och pedagogik har jag komponerat musik och därigenom utvecklat kunskaper i gehör, musikteori och komposition. Under mina kompositionsprocesser har jag stött på hinder och problem som ibland gjort att jag slutat att komponera. Med denna studie har jag konstruerat och skapat ett brädspel, Kompo, som verktyg för att komponera musik. När man spelar spelet resulterar detta During my education in music and pedagogy I have composed music, and through that developed my knowledge in ear, music theory and composition. During my composing processes I have sometimes stopped composing due to different obstacles. With this study, I have designed and created the board game Kompo as a tool for students to learn to compose music. The aim of this boardgame is that the players cr