Sökresultat

Examensarbetets titel: Effekter av IFRS 16 ur ett jämförbarhetsperspektiv Seminariedatum: 2019-06-05 Ämne/kurs: FEKH69, Examensarbete kandidatnivå i redovisning, 15 högskolepoäng Författare: Annette Everum, Robin Hellberg och Emma Ivarsson Handledare: Peter W. Jönsson Fem nyckelord: Jämförbarhet, leasing, IFRS 16, kapitalisering, nyckeltal Syfte: Syftet med denna rapport är att beskriva ochTitle: Effects of IFRS 16 from a comparative perspective Seminar date: 2019-06-05 Course: FEKH69, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credit Points Authors: Annette Everum, Robin Hellberg och Emma Ivarsson Advisor: Peter W. Jönsson Key words: Comparability, leasing, IFRS 16, capitalization, key ratio Purpose: The purpose of this rep

This thesis uses data from the Indonesian Family Life Survey to assess to test for differences in life satisfaction between rural and urban inhabitants. Individual level data including various demographic and socio-economic variables is used to test for the relationship. Results suggest that life satisfaction in urban Indonesian areas is higher than that in rural regions. Furthermore, satisfaction

Medellivslängden för människor runt om i världen är högre än någonsin. Äldre personer löper högre risk för att drabbas av kroniska sjukdomar, inklusive kronisk njursjukdom. Patienter med dysfunktionella njurar behöver dialys. Njurarnas huvudfunktion är att rena blodet från restprodukter och överflödigt vatten. År 2018 hade Sverige 4101 dialyspatienter av vilka 1026 hade hemdialys. En dialyspatientThe average life expectancy for people around the world is higher than ever before. Older people are at higher risk of suffering from chronic diseases, including chronic kidney disease. Patients with dysfunctional kidneys need dialysis. The main function of the kidneys is to clean the blood from waste products and excess water. In 2018, Sweden had 4101 dialysis patients of which 1026 had home dial

During the last years, virtual 3D city models have been widely used in application fields such as urban planning, environment simulations, and disaster management. With the development of high-rise buildings and the increasing densely built-up areas, an increasing number of authorities and companies have shown interest in integrating 3D city models with the cadastre. This is because on one hand, t

Chile has been benefited from a commodity boom in the copper industry during the first decade of the 21st century. Does a mineral boom increase local labour opportunities? Can women get benefit from a resource boom? Can the mineral boom have indirect effects in non-mining sectors? The present paper attempts to explore and measure the impact of an exogenous increase in copper global prices between

En renare miljö eller påminnelse att fimpar också är skräp minskar mängden fimpar som slängs på marken. Nedskräpning är ett stort och allvarligt problem både på ett miljömässigt och på ett samhällsmässigt plan. Plast är enligt genomförda skräpmätningar den överlägset vanligaste skräpkategorin i våra parker, städer och på våra stränder. Cigarettfimpen toppar listan inom kategorin – runt 1 miljard Various research and initiatives are being done to decrease the amount of litter in our environment. The most common type of litter found in our parks, cities and on our beaches is plastic, where cigarette butts are one of the most common subcategories. To be able to take effective measures against such a hazardous problem as this, one must look to the source of it – in this case human littering b

In this thesis the prospect of using cereal oil as a natural emulsifier after enzymatic treatment was investigated. A lipase was used in both free and immobilized form. Hydrolysis reactions were carried out using two different oil in water (O/W) emulsions. Microscopy of emulsion formation was visualized, and droplet size was obtained using a particle size distribution analyzer (PSD). Lipid extract

The evolution of inequality in Latin America, particularly in Mexico, is a topic of growing interest among economists, economic historians and policy makers. For the Mexican case, this study empirically estimates, for the first time, the evolution of Mexican inequality before 1950. This thesis produces a new database and employs it to construct social tables for four benchmark years, 1895,1910,193

Barnböcker är en källa som sällan används i historiska undersökningar trots att de har en stor potential att ge kunskap om förställningar som var rådande i den samtid de författades i. Detta gäller inte minst föreställningar om barndomen, vilket gör att barnlitteraturen är en god väg in i barndomens komplexa historia. Nils Holgerssons underbara resa genom Sverige (1906-1907) är numera en klassikerChildren’s literature is an underused source for historical studies even though children’s books have great potential to give us insights into the time in which they were written. This is especially true when it comes to views of children and childhood which makes children’s literature a good way into the complex history of childhood. Nils Holgerssons underbara resa genom Sverige (1906-1907) is a

This thesis seeks to understand current Saudi Arabian political trajectories and recent reform initiatives, in relation to the traditionalist ideological roots and conservative Islamic legitimacy of the state. Methodologically based on a quantitative case study of the ‘Saudi Vision 2030’ reform project, the thesis discusses the limitations of democracy and secularization in relation to the pursuit

The purpose of this thesis is to examine how CSR experienced female directors impact the relationship between CSR and financial performance. This is performed by applying a deductive research approach and analysing panel data with fixed effects regressions. In total, the empirical data consists of 2,065 firm-year observations for 449 unique firms listed on the S&P 500 index during the time per

This paper aims to study the effect that board independence and diversity have on IPO underpricing. It is expected that through signalling, these factors might have a negative relationship with underpricing. Listings between 2015-01-01 - 2018-12-31 on the two Swedish stock exchanges Nasdaq Stockholm and Nasdaq First North are investigated and the final sample consisted of 188 observations. The qua

Arbetstillfredsställelse har under lång tid varit ett omtalat ämne inom forskning och det har visat sig att arbetstillfredsställelse korrelerar med många olika konstrukt, såsom self-efficacy, socialt stöd och stress. Studiens syfte var att undersöka hur mycket self-efficacy, upplevelsen av socialt stöd och stress tillsammans predicerade arbetande personers arbetstillfredsställelse. Syftet var ävenJob satisfaction has long been a popular topic in previous research and it has been shown that job satisfaction correlates with many different constructs such as self- efficacy, social support and stress. Therefore, the study aimed at examine how much employees’ self-efficacy, experience of social support and stress together predicted job satisfaction. The aim was also to examine whether self-effi

The master thesis ‘Cultivating Cultural Citizenship - Acclimatize and the role of creative practices in digital participatory art exhibitions dealing with climate change’ studies Moderna Museet Stockholm’s (The Stockholm Museum of Modern Art) exhibition “Acclimatize” by conducting a multi-method qualitative case study aimed at holistically understanding what role creative practices in a museum set

There has been little empirical study of the relationship between remittance inflows and economic growth, especially with a focus in Asia and the Pacific (APAC) region. In this paper, this relationship for 23 APAC economies is examined. A panel data set of remittances and financial development indices for the period 1990 – 2017 is set up to explore the impact of financial development on remittance

Title: The effect of Brand Heritage on Luxury Value Perception: “European vs. American Approach to Luxury’’ Course: BUSN39 Degree Project in Global Marketing Authors: Orkun Aydın and Lusiyana Dimitrova Examiner: Mats Urde Supervisor: Javier Cenamor Purpose: The purpose of this study is to examine how brand heritage influences the different dimensions of luxury value perception. We aim to prov

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