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The International Accounting Standards Board (IASB) in January 2016 published International Financial Reporting Standards (IFRS 16), new guidelines on leasing standards with an effective date of January 1st, 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, i.e. the customer (‘lessee’) and the supplier (‘le
The aim and purpose of this thesis is to evaluate the utilization of private-public collaboration of the exchange of information on risks and vulnerabilities concerning food supply in Sweden, with a view to provide the participants with recommendations on how to improve or how to initiate this collaboration. The study consists of interviews with respondents from Swedish municipalities, one Swedish
The high youth unemployment in Uganda has resulted in youth volunteering to gain competitive advantages in the labour market. Volunteering has an important place in social development, and it is beneficial for the individual. This study investigated how youth volunteering within non-governmental organisations are creating opportunities for youth empowerment in Kampala, Uganda. A majority of previo
Sufficient access to financial resources is important in sustaining a business especially in the early phases. First years in business development are very critical since owners learn by doing mistakes in order to get a proof of concept of the business idea. Being aware of this fact, external financial institutions try to avoid taking part in highly risky endeavours. Although there are financial o
Mottagandet av asylsökande ensamkommande barn har blivit en obligatorisk uppgift för kommunerna. Syftet med uppsatsen är att undersöka hur den nya bestämmelsen påverkar barnets rättsliga ställning. Ensamkommande barn definieras som barn under 18 år som vid ankomsten till Sverige är skilda från båda sina föräldrar eller från någon annan vuxen person som får anses ha trätt i föräldrarnas ställe, ellThe reception of asylum-seeking unaccompanied minors has become a mandatory task for the Swedish municipalities. The purpose of this paper is to investigate how this change in legislation affects the child's legal status. Unaccompanied minors are defined as children under 18 who, upon arrival in Sweden, are separated from both their parents or from another adult who may be considered to have e
Den svenska riksdagen har höga ambitioner om att utveckla den förnyelsebara energin i allmänhet och vindkraften i synnerhet. Nationella energi- och miljöpolitiska mål har antagits för att förenkla etableringar och således skapa förutsättningar för en utveckling av vindkraften i Sverige. Ambitionerna är högt ställda men politiska ställningstagande kräver verkställighet och resultatet av det finner The Swedish Parliament sets high ambitions in order to develop renewable energy in general and wind energy in particular. National energy and environmental policies have been adopted to facilitate wind power establishments and thus create conditions for development of wind power in Sweden. The ambitions are high but political positions requires enforcement and the result of the objectives are foun
Allt fler företag har insett marknadsföringsvärdet i att marknadsföra produkter via bloggar. Detta då bloggarna oftast paketerar budskapet som en produktrekommendation vilket gör att bloggaren betraktas som källan till budskapet. Vår undersökning har studerat hur trovärdighet skapas för bloggarens personliga varumärke, hur celebritetsrepresentation är iakttagbart på bloggar och varför bloggaren be
This thesis examines youth attitudes toward the gender-system and the believed causes of gender roles: biology or social factors. The study has been designed as a survey conducted among 116 Swedish 9th graders, where the students had to classify weather stereotype roles and tasks are more natural for one sex than the other, or both. By comparing the answers of the pupils with respect to their own
Den svenska rätten känner inget kollektivt straffansvar. Något som kan ses som ett avsteg från denna princip är den del av medverkansläran som kallas medgärningsmannaskap och då framförallt den variant som brukar kallas utvidgat medgärningsmannaskap. Medgärningsmannaskapet innebär att två eller flera personer döms som gärningsmän för att ha begått ett brott, tillsammans och i samförstånd eller gemThis thesis concerns the procedural aspect of the legal construction of joint perpetratorship. Joint perpetratorship is a part of the legal doctrine of complicity and applies when two or more persons together commit a criminal offence. According to this legal construction they can both be charged and sentenced as perpetrators if they were in agreement about committing the offence. This thesis sets
Klimatförändringarna är idag tydligt konstaterade. I den oerhört komplexa frågeställningen kring klimatfrågan kämpar världens stater om att enas för att begränsa klimatförändringarna och skadeverkningarna som kan komma att drabba ett stort antal människor redan de kommande decennierna. Att skapa marknader för handel med utsläppsrätter av växthusgaser har allt mer växt fram som ett styrmedel på oThere is little doubt that the world is facing a climate change. States around the world are struggling to reach an agreement on the complex issue to limit the changes to the climate and its consequences that threatens to impact large populations already in the coming centuries. Emission trading schemes for greenhouse gases has emerged as an increasingly used instrument in different locations ar
Denna uppsatts undersöker motiverande krafter mellan arbete, utveckling och ansvar. Speciellt faktorerna självförverkligande och altruism. En litteraturstudie kombineras med en enkätstudie för att identifiera relaterade rön och trender i litteraturen och hur dessa överensstämmer med dagens samhälle och människors synsätt. Det visar sig att den ekonomiska synen på den mänskliga personen som ytterstThis thesis looks at motivational forces between work, development and responsibility. Especially the factors self-actualization and altruism. A narrative literature review is combined with a survey study to identify related findings and trends in literature and how these match the contemporary society and people's beliefs. It is found that the economic view of man as being uttermost selfish,
The aim of the present study was to take a closer look into the evidence for a theory of prehistoric string manufacture, formulated by the British archaeologist Karen Hardy in the article Prehistoric string theory. How twisted fibers helped to shape the world (Hardy, 2008). A problem with the article, with the relevance and validity of the presented evidence as substance for the theory, was the mi
The aim of this study is to analyse the social workers assessments about economic assistance to clients with a drug- or alcoholic abuse. Furthermore this paper will also shed light on the differences in thoughts that these social workers have on economic assistance for clients with drug- or alcoholic abuse. Our questions for the study is if there are any rules and routines in the different communi
Bakgrund: Sjuksköterskan på akutmottagningen utsätts i sitt arbete för traumatiska händelser som utan lämpliga copingstrategier ger en ökad risk för stressreaktioner som i värsta fall kan utvecklas till sekundär traumatisk stress. Syfte: Att belysa olika copingstrategier för sjuksköterskan på akutmottagningen för att hantera traumatiska händelser och undvika stressreaktioner. Metod: En litteratu
Recent trends of permafrost thawing in the subarctic are expected to cause increased release of dissolved organic carbon (DOC) to inland waters, which might have cascading effects on downstream aquatic ecosystems and release of CO2 to the atmosphere. This study therefore aimed at evaluating the applicability of an empirical band ratio algorithm for estimating chromophoric dissolved organic matter
Denna uppsats behandlar förhållandet mellan folkrätt och intern rätt inom området skatterätt. Uppsatsens syfte är att fastställa när ett skatteavtalsbrott har skett och om den enskilde skattebetalaren har möjlighet att hålla staten ansvarig och kräva skadestånd från staten om staten bryter mot ett skatteavtal. För att underlätta för läsare att förstå analysen görs en genomgång av monism och dualThe subject for this thesis is the relationship between international public law and national law in the area of taxation. The purpose of the thesis is to establish what is a tax treaty override and if it’s possible for an individual taxpayer to hold the state liable and claim damages against the state for breaching a tax treaty. In order to make it easier for the reader to understand the analys
As previous research on content-specificity of the neural correlates of recollection is inconclusive, event-related potentials were used to assess old/new effects for faces, objects and words. The data demonstrate temporal differences in ERP old/new effects as a function of item type, supporting the notion that material-dependent processes underlie recollection-related neural activity. The results
Popular summary Energy generation from renewable sources is one of the main issues to be solved for the 21st century. One of the most advanced technologies currently available is wind energy, which has a large potential onshore and offshore. However, in many cases wind energy is restricted to large wind parks with wind power plants sometimes exceeding heights of 100 m. The construction of large wi
We test a new approach to calculate the mean velocity and velocity dispersion for a sample of nearby stars when their radial velocities are not available. The most commonly used method (here called the projection method, PM) was introduced in a paper by Dehnen & Binney (1998). That method is here compared, theoretically and numerically, with an application of the Maximum Likelihood (ML) method
