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Examensarbetets titel: Från regler till principer - Professionella bedömningar i bostadsrättsföreningars redovisning Seminariedatum: 16 januari 2026 Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Samuel Berge, Wilhelm Gustafsson, Ludvig Nicklasson Handledare: Mattias Haraldsson Fem nyckelord: Bostadsrättsföreningar, K3-regelverket, professionella bedöTitle: From rules to principles - Professional judgment in the accounting of housing cooperatives Seminar date: 16 January 2026 Course: FEKH69, Bachelor's thesis in accounting, 15 credits Authors: Samuel Berge, Wilhelm Gustafsson, Ludvig Nicklasson Advisors: Mattias Haraldsson Key words: Housing cooperatives, K3 framework, professional judgement, competence gap, variation Research questi

In this thesis, a fault detection and diagnosis system is developed for the Crazyflie 2.1 unmanned aerial vehicle. Different types of faults are investigated and suitable methods and tests are implemented. The system is mainly developed for the lighthouse positioning, but the tests and methods are generic and suitable for other parts of the Crazyflie eco-system. For the faults investigated, differ

We have measured lifetimes and deduced deformation parameters for rotational bands in 133Pm by the Doppler-shift attenuation method. A strongly coupled band based on the configuration with a hole in the g9/2 orbital has deformation parameter β2 = 0.40 (5), which is comparable to or larger than typical superdeformed bands in the A ∼130 region. We observe this band in 133Pm down to its I=K=9/2 bandh

High spin states in I113 were studied with the Ni58(58Ni, 3pγ) reaction at 240 MeV, using the eurogam array in Daresbury, United Kingdom, with 45 Ge detectors. A total of five deformed intruder bands extending to spins I ranging from (73/2-89/2)Latin small letter h with stroke have been identified, all of which reach frequencies Latin small letter h with strokeω>1.0 MeV and excitation energies ∼25

Coastal and marine environments attract hundreds of millions of tourists every year, and in regions including the Mediterranean or the Caribbean, tourism is a mainstay of the economy. Given that a considerable share of tourism is 'sun, sand, and sea' focused, the sector is dependent on the integrity of coastal resources such as unpolluted beaches and waters. These resources are increasingly threat

Three rotational bands in 108Sn have been investigated to high frequency via the 54Fe(58Ni,4p) reaction at 243 MeV. One of these bands is observed to undergo a band crossing at high spin. All three bands show a large decrease in their dynamic moments of inertia, to approximately one third of the rigid body value, as the rotational frequency approaches 1 MeV/. The structures of these bands are thou

Precise level lifetimes have been measured for various superdeformed bands in 148,149Gd and 152Dy with the Doppler-shift attenuation method. From the derived quadrupole moments, Q0, we find large differences in deformation between the yrast bands and some excited bands in the gadolinium isotopes. Moreover, two of the excited Gd bands and the 152Dy yrast band, which have identical moments of inerti

Six rotational bands built on superdeformed intrinsic configurations have been observed in the 149Gd nucleus with the Eurogam spectrometer. Orbital configuration assignments have been suggested on the basis of their effective alignments calculated with the Nilsson-Strutinsky cranking model. Most of the excited bands have identical partners in neighboring nuclei including one case differing by four

This paper deals with the physical traces of Sámi past in southern and central Sweden. From the Norse sagas, and from archaeological sources, there is a manifold of evidence of Sámi–Norse interaction and of Sámi presence, and habitation in central and southern Scandinavia from the Late Iron Age to the Middle Ages. From the early modern period there are diverse written sources addressing Sámi habit

In Sweden, industrial archaeology has been of limited distention and has played a modest role. Instead the disciplines of ethnology, history and art history has been dominating studies concerning industrial material heritage. Archaeological studies of metal production have been widely successful, but the focus has been set on early metal making rather than studies of industrialization, industriali

Objective To characterize the redistribution patterns of zinc and calcium ions during human sperm capacitation and to investigate their roles in sperm maturation and fertilization. Design In vitro experimental study using synchrotron-based x-ray fluorescence microscopy and complementary immunohistochemistry to assess elemental changes during different capacitation stages at nanometric spatial reso

BACKGROUND: The period immediately following psychiatric inpatient care is recognized as a time of elevated risk of suicide, yet little is known about factors that influence how soon suicide occurs after discharge.AIM: To examine the timing of suicide among persons after psychiatric discharge and identify sociodemographic and clinical factors associated with a shorter time to death by suicide.METH

En stad är inte endast en fysisk bild av dess gator och hus. Vi människor har också en egen relation till en stad, ett slags djupare existentiellt förhållande. Därför finns heller inte en berättelse om staden, utan flera - samtida - och ofta djupt personliga.

2023 JCP Emerging Investigators Special Collection: Tuning perovskite nanocrystal superlattices for superradiance in the presence of disorder

Semi-decoupled bands based on the πh9/2 ⊗ vi13/2 configuration are observed in 162Tm,164Tm and 174Ta. Spins assigned to these bands imply an inversion of the expected signature splitting, which is interpreted as being the result of a residual proton-neutron interaction.

Four new superdeformed (SD) bands have been observed in 147Gd using the EUROGAM II spectrometer. By comparison with 146,148,149Gd SD bands, we use the effective alignment to assign excited band configurations, with the support of the Nilsson-Strutinsky cranking formalism. The effect of the crossing of the [642]5/2 and [651]1/2 neutron orbitals lying just below the magic N= 86 SD shell gap has been