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Sammanfattning Examensarbetets titel: Är gräset grönare på andra sidan landsgränsen? En studie om skillnad i tillämpning av IFRS mellan skandinaviska länder. Seminariedatum: 14 januari 2022. Ämne/kurs: FEKH69 Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng. Författare: Katarina Anagnosti, Ebba Badersten, Annie Bengtsson Handledare: Kristina Artsberg. Nyckelord: IFRS 16, redovisAbstract Title: Is the grass greener on the other side of the border? A study on the differences in the application of IFRS between Scandinavian countries. Seminar date: 14 January 2022. Course: FEKH69 Degree project undergraduate level, Business Administration, 15 University Credit Points. Authors: Katarina Anagnosti, Ebba Badersten, Annie Bengtsson Advisor: Kristina Artsberg. Key words: I

Oftentimes solids are described by uniform, periodic lattices. In reality, however, there is often some disorder on some of the sites in the lattice. This disorder may come from, for example, there being a different type of atom or tightly bound electrons resulting in a larger on-site potential, affecting the electronic properties of the lattice. In this thesis the electronic properties of square,

Syftet med denna uppsats är att utifrån en rättsdogmatisk metodlära undersöka vad som krävs för att ett barn ska beredas vård med stöd av LVU för ett socialt nedbrytande beteende. För att besvara syftet har jag använt mig av underrättspraxis. Detta med anledning av att förarbetets tolkning av rekvisitet är vagt. Utifrån syftet är frågeställningarna: Hur bör barnets bästa tolkas? Överensstämmer LVUThe necessary conditions for the compulsory care of children based on the grounds of socially degrading behaviour are vague in the legislative history. The purpose of this thesis is to examine compulsory care of children on the grounds of socially degrading behaviour with aim of creating more clarity. This is regulated through 3 § of the Act pertaining to Special Provisions on the Care of Young Pe

The purpose of my thesis is to study how different cultural heritage institutions digitize their historical picture collections. Many of these collections contain thousands or even hundreds of thousands of photos and it can be a great strain on any institution´s resources to digitize them. I wanted to see if they use any kind of standard and if not - would a national standard be a help or a hindra

Utgångspunkten i svensk rätt är att våldtäktslagstiftningen ska skydda varje individs rätt till sexuell integritet och sexuellt självbestämmande. Dagens lagstiftning gör straffbart när gärningsmannen genom våld eller hot tvingat offret eller otillbörligt utnyttjat att offret befunnit sig i en särskilt utsatt situation. Den kritik som riktats mot våldtäktslagstiftningen är att en person är tillgängThe basis of the rape legislation in Sweden is the right of every individual's sexual integrity and sexual self-determination. The current legislation requires that the offender has used force, threat or a situation of exploitation. The critic against the legislation is that a person is available as long as he or she does not make any physical resistance. The presumption will be different with

It just turned out this way - the life stories of six young women confined to a secure juvenile correctional facility The purpose of this paper is to identify risk conditions and protective conditions for a group of girls under secure confinement, based on their retrospective testimonies, and also to examine how these conditions manifest themselves in their statements. The empirical basis for th

Syftet med detta arbete är att undersöka fyra olika organisationer eller föreningars syfte med att rikta sig mot tjejer/kvinnor inom pop/rock/jazz. Jag har gjort kvalitativa intervjuer med fyra personer som jobbar eller har jobbat inom organisationer eller föreningar som vill stärka flickor och kvinnors möjligheter att spela och skapa musik. De har fått representera respektive verksamhet men har oThe aim of this study is to investigate four different organisations or associations purpose to target women within pop/rock/jazz. I have conducted qualitative interviews with four persons who work or have worked within the organisations or associations I’ve picked out for my study. They have represented their respective field and have also given their own answers as private persons about their vi

Alla ekosystem, skogar, sjöar, hav etc., är föränderliga och står under konstant påverkan, såväl inre som yttre, vilken försöker driva det för stunden rådande tillståndet åt olika håll. Sjöar har två dominerande tillstånd som de kan befinna sig i, antingen är de näringsfattiga och klara eller så är de näringsrika och grumliga. I den har studien har jag undersökt Börringesjön, i södra Skåne. SyftetAbstract All ecosystems, forests, lakes, seas etc., are changeable and are under constant influence, inner as well as outer, that try to push the for the moment present state in different directions. Lakes have two dominating states in which they can exist, they are either clear and low in nutrients or turbid and high in nutrients. In this study I have been examining lake Börringesjön in the sout

9/11 – 2001. 3000 Americans have died as a direct result of the al-Qaida sanctioned terror attacks against the USA. The Americans were in tears, tears that soon would emerge into anger, hatred and determination – Determination to once and for all eliminate the terrorists that performed these despicable acts against their beautiful, free nation. But also, as the President proclaims, to spread the i

The purpose of this thesis was to explore gender norms, beauty ideals and social practices and the way these become ‘visible’ on the Japanese female body as (re)producing the ideal Japanese femininity and skin color in particular. In order to achieve that, I investigate and identify these norms, the mechanisms that implement them on the body and the attitudes and expression of resistance against t

Authors: Andréa Porutis & Hanna Ström Title: “In my lap” – Social workers narratives of their work with domestic violence Supervisor: Eva Johnsson Assessor: Anders Östnäs [The aim of this qualitative study was to examine social workers experiences of their work with domestic violence. This was performed by taking part of the social workers narratives about their work through semi - structured

Abstract The employer is obliged to initiate negotiations with the union organization to which the employer is bound by a collective agreement. This applies both to decisions which imply a substantial change in workplace operations or employment conditions of the individual employee. In case law this obligation has been very extensive through all cases that have been up in the Swedish Labor court.

In order to turn business ideas into ventures that create value and wealth, several types of resources are required. They can be divided into social, human, organizational, technical, and financial resources. Among all of these, finance is considered one of the most essential resources to acquire because it enables the acquisition of additional human, physical and technological resources later on

In this doctoral thesis I investigate two key issues at the heart of the ongoing philosophical debate concerning the emotions – their nature and their normativity. I argue against the deeply entrenched view according to which emotions are representational mental states and fitting in virtue of accurately representing their objects. Drawing on recent attitudinal accounts of the emotions, I develop

In this article I show how aesthetic disciplines, to which musicology belongs, have suffered from a crisis of creativity for the past decade or so. By crisis of creativity I mean the development of new theories, which can contribute to new knowledge about music, from both historical and contemporary prespectives. With help from theories that normally lies outside of the institutional discourse of

This paper is a qualitative analytic study of the views regarding masculinity of six male university students. The author means to view the gender issue from a male point of view and analyze the empiric result using well known theory on the subject. The main questions of the essay are: What, according to my respondents, is masculine and non masculine? Does the university influence this view, and i

Volatile conflicts, poverty and suppression of basic human rights stemming from one's political or religious affiliations, gender and race, are some of the various reasons why thousands flee home in the hopes of finding some kind of security. As the world observes the appalling deterioration of conflicts in Western Sudan, Iraq and Haiti, we simultaneously observe neighbouring or developed coun

Soundwalking has its roots as a meditative practice, engaged with ecological concerns. Its origin in R. Murray Schafer's work imbibes it with longing for environments free of industrial sound, and Pauline Oliveros' sound-walking practice seeks the subtle emerging from the silence. Although these progenitors of what we call soundwalking offer us a wonderful palette of listening and walking practice

Background: Infant gut microbiota is highly malleable, but the long-term longitudinal impact of antibiotic exposure in early life, together with the mode of delivery on infant gut microbiota and resistome, is not extensively studied. Methods: Two hundred and eight samples from 45 infants collected from birth until 2 years of age over five time points (week 1, 4, 8, 24, year 2) were analysed. Based

Background: Despite a good prognosis, survivors of differentiated thyroid cancer (DTC) may have reduced health-related quality of life (HRQOL) many years after treatment, and it is unclear how suppression of thyroid-stimulating hormone (TSH) may contribute to HRQOL. This study investigated changes in HRQOL in the 5 years following DTC treatment, the association between HRQOL and TSH suppression, a