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This research investigates short-term management fixation to meet performance thresholds through real earnings management. Specifically, we examine management decision-making regarding the trade-off between short-term profitability and R&D’s long-term benefits in Nordic firms. Building on established economic and institutional frameworks, along with the most relevant studies in the field, this
Konflikten mellan den personliga integriteten och rättsväsendets möjligheter att använda olika typer av hemliga tvångsmedel är en klassisk fråga inom juridiken. En fråga som jag anser har fått för lite uppmärksamhet är dock hur den moderna datortekniken påverkar den diskussionen. I min uppsats har jag därför fokuserat på tre områden. För det första har jag undersökt hur flera hemliga tvångsmedel,The conflict between the personal integrity and the judiciary’s ability to use different kinds of secret coercive means is a classic question within the school of law. A question, which I believe has gotten too little attention, is how modern computer technology affects this discussion. In my paper, I have therefore focused on three areas. First, I have researched how several secret coercive mean
Brottet kontakt med barn i sexuellt syfte regleras i 6 kap. 10a§ BrB och tar sikte på situationen när en vuxen, i kontakt med ett barn under 15 år, föreslår eller stämmer träff med barnet i syfte att begå vissa i paragrafen uppräknade sexualbrott. Bestämmelsen har visat på en bristande förmåga att resultera i lagföring. En förklaring till detta är svårigheterna att upptäcka brottet vid en tidpunkThe crime of contact with a child for sexual purposes is governed by Chapter 6, paragraph 10a of the Swedish Criminal Code and regulates the situation when an adult, in contact with a child under the age of 15, proposes or agrees to meet with the child for the purpose of committing certain sexual offenses listed in the paragraph. The provision has shown a lack of ability to result in prosecution
Concerns over the threats of terrorism, piracy, and armed robbery against ships resulted in a number of International Maritime Organization (IMO) initiatives in the 1980s and 1990s including, inter alia, the establishment of an anti-piracy program, the development of guidelines for ship security, and the adoption of the Convention for the Suppression of Unlawful Acts Against the Safety of Maritime
The purpose of this research is to achieve a deeper insight of the emulsifying, suspending, and gelling properties of the meat proteins and see the possibility to use them to produce reduced-salt emulsion-type sausages. Sarcoplasmic and myofibrillar proteins were extracted from pork (longissimus dorsi, LD). Firstly, their aggregation behaviors in different salt concentrations – namely, 0.15 M, 0.4
Uppsatsen syftar till att undersöka sambandet mellan dagens situation på bolånemarknaden i Sverige och de ökade kapitaltäckningskraven för de svenska storbankerna. Utifrån syftet har en kvalitativ metod valts. Studien antar en deskriptiv karaktär, då den ämnar att beskriva sambandet mellan situationen på bolånemarknaden och de ökade kapitaltäckningskraven. Empirin bearbetas med en huvudsakligen dThe thesis aims to study the relationship between the current situation on the mortgage market in Sweden and raised capital requirements for the “big four” Swedish banks. Leading from the purpose a qualitative method has been chosen. The thesis assumes a descriptive nature, with the intention of describing the relationship between the mortgage market and raised capital requirements. The empirical
The European Union's Common Agricultural Policy (CAP) has not halted farmland biodiversity loss. The CAP post-2023 has a new ‘‘Green Architecture,’’ including the new ‘‘Eco-scheme’’ instrument. How can this new Green Architecture help tackle the biodiversity crisis? Through 13 workshops and an online survey, over 300 experts from 23 European Member States addressed this question. From experts’ con
Learning outcomes: This case study covers different concepts related to leadership. It should help students analyze business situations from a leader’s perspective. By the end of this case study, students would be able to understand the role and the characteristics of leadership during a crisis using the 11 dimensions of character framework, map leadership personalities using the HEXACO model to u
This article is based on a two-year research project, ‘The Best Interests of the Child – From Words to Deeds’. The aim of the article is to present and highlight findings on the discrepancy between the policy of the ‘best interests’ principle and its implementation in the asylum application procedures at the Swedish Migration Board. There is a clear ambition to implement the principle of the best
Although it is widely recognized that David Hume's A Treatise of Human Nature (1739‐40) belongs among the greatest works of philosophy, there is little agreement about the correct way to interpret his fundamental intentions. Among almost all commentators it is an established orthodoxy that skepticism and naturalism are the two dominant themes in this work. The difficulty has been, however, that Hu
BACKGROUND: – Understanding circuit-level changes that either enhance or impair the brain’s capacity for recovery will inform the design of more specific, targeted interventions to enhance recovery from stroke. We previously reported that pharmacological blockade of mGlu5 (type-5 metabotropic glutamate) receptors improves recovery of sensorimotor function in rodent models of stroke, concomitant wi
30 1. IDENTIFIKATION Programmets namn och inriktning: musikerutbildning, symfonior- kesterinstrument. Omfattning i högskolepoäng: 120. Nivå: Avancerad nivå (A). Programkod: KAMUS: Inriktning: SYMF. 2. BESLUTSUPPGIFTER Utbildningsplanen är reviderad och beslutad av konstnärliga fakul- tetsstyrelsen den 18 oktober 2017. Den reviderade utbildningspla- nen träder i kraft HT-17. 3. PROGRAMBESKRIVNING
https://www.mhm.lu.se/sites/mhm.lu.se/files/mu_utbildningsplaner_samlingsdokument_symf_mas.pdf - 2026-07-17
The first part of the thesis deals with adaptive CPU resource management for multicore platforms. The work was done as a part of the resource manager component of the adaptive resource management framework implemented in the European ACTORS project. The framework dynamically allocates CPU resources for the applications. The key element of the framework is the resource manager that combines feedfor
Popular Abstract in Swedish Hur man studerar kommunikation hos tallsteklar Totalt finns det cirka 125 beskrivna tallstekelarter i världen. De tillhör gruppen växtsteklar, och deras larver lever vanligen av tallbarr. Larvernas härjningar kan medföra att träden växer sämre eller rent av dör. Den färdiga stekeln äter inget, utan är helt inriktad på att para sig under sitt 10 –15 dagar korta liv i skPine sawflies (Hymenoptera: Diprionidae) are severe pine defoliators. This thesis investigated sawfly behaviour related to the use of pheromones in integrated pest management, including monitoring with pheromone traps and mating disruption. Neodiprion sertiferr females were placed on pine twigs in the field and 11–30 % of the females that remained on their twig after the first mating re-mated. Onl
Time trends in incidence, causes of death, and prognosis of cancer of unknown primary (CUP) could provide important clues for occult primary sites and thus result in effective organ-specific treatment, although such studies are seldom reported. We aimed at examining time trends in percentage and incidence rates, causes of death, and survival of CUP. A total of 50 545 patients with CUP were identif
Objective: The purpose of the study was to compare in prospective randomized fashion a manually sutured esophagogastric anastomosis in the neck and a stapled in the chest after esophageal resection and gastric tube reconstruction. Summary Background Data: Despite the fact that all reconstructions after esophagectomy will result in a cervical or a thoracic anastomosis, controversy still exists as t
Apart from providing some new experimental data the paper reviews previous investigations concerning fluctuating lift acting on a stationary circular cylinder in cross-flow. In particular, effects of Reynolds number in the nominal case of an infinitely long and nonconfined cylinder in a smooth oncoming flow are discussed. The Reynolds number range covered is from about Re = 47 to 2 x 10(5), i.e.,
OBJECTIVES: Estimate risks of coronary heart disease (CHD), stroke and cardiovascular disease (CVD) with updated mean systolic (SBP) and diastolic (DBP) blood pressure in an observational study of patients with type 2 diabetes. METHODS: Thirty-five thousand and forty-one patients treated with antihypertensive drugs, and 18 512 untreated patients, aged 30-75 years, without previous heart failure,
