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Examensarbetets titel: Små företag - stora beslut Seminariedatum: 30 juni 2024. Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Adam Pettersson, Elias Hammar, Eric Odqvist Handledare: Johan Dergård Examinator: Elin Funck Nyckelord: Investeringsbeslut, investeringskalkyl, NPV, Payback, IRR, Barriärer, påverkansfaktorer, SME Syfte: Studien ämnar att uppfylla tTitle: Small Companies - Big Decisions Seminar date: June 30, 2024 Course: FEKH69, Bachelor’s thesis in Accounting, 15 ECTS Credits. Authors: Adam Pettersson, Elias Hammar, Eric Odqvist Advisor: Johan Dergård Examiner: Elin Funck Key words: Investment decisions, Capital budgeting techniques, NPV, Payback, IRR, Barriers, influencing factors, SME Purpose: The study aims to fulfill three objectives:

The goal of this master thesis was to identify an alternative to shaft encoders as means of achieving accurate motor velocity and position control for sliding door systems. While the company had previously explored methods like using backEMF, this thesis investigates counting voltage ripples during the commutation process in a brushed DC motor. During commutation, one or two pairs of commutator se

Background: Many older adults are physically inactive and inactivity increases with age. This knowledge comes from cross-sectional studies. Cross-sectional studies may miss important trajectories within the older adults as a result of retirements, and poor health impact of promotional efforts. The aim of this study was to analyse, longitudinally, the annual effects of age group and birth cohort on

Renal function is often estimated using one of several glomerular filtration rate (GFR) estimating equations. However, there is no consensus which estimating equation performs best in patients with advanced renal failure. We compared the performance of five different estimated GFR (eGFR) equations [Cockcroft-Gault, Modification of Diet in Renal Disease (MDRD), Chronic Kidney Disease (CKD) Epidemio

Land-use change is a major driver of the global loss of biodiversity, but it is unclear to what extent this also results in a loss of ecological traits. Therefore, a better understanding of how land-use change affects ecological traits is crucial for efforts to sustain functional diversity. To this end we tested whether higher species richness or taxonomic distinctness generally leads to increased

Popular Abstract in Swedish Sammanfattning på svenska Den svenska nationella cancerstategin från 2009 understryker patientperspektivet och fokus ligger på själva patientprocessen. Modern bröstcancerbehandling omfattar en mer individualiserad behandling med bröstbevarande kirurgi, diagnostik av portvaktskörteln, ett ökat användande av medicinsk terapi med cellgift, antihormon samt antikroppar i såAbstract Background. The Swedish national cancer strategy programme published in 2009 emphasises the patient perspective and focuses on the patient process. Over the years the different modalities in breast cancer treatment are changing position, making accurate diagnosis and quality assurance in breast pathology even more important than before. Aims. The aim of paper I was to examine overall s

BACKGROUND/OBJECTIVES: Cross-sectionally, educational attainment is strongly associated with the prevalence of obesity, but this association is less clear for weight change during adult life. The objective of this study is to examine the association between educational attainment and weight change during adult life in the European Prospective Investigation into Cancer and Nutrition (EPIC). SUBJECT

Objectives: To compare collagenase injections and surgery (fasciectomy) for Dupuytren's contracture (DC) regarding actual total direct treatment costs and short-term outcomes. Design: Retrospective cohort study. Setting: Orthopaedic department of a regional hospital in Sweden. Participants: Patients aged 65 years or older with previously untreated DC of 30 degrees or greater in the metacarpophalan

Nasopharyngeal carcinoma (NPC) is common among southern Chinese including the ethnic Cantonese population living in Hong Kong. Epstein-Barr virus (EBV) infection is detected in all undifferentiated type of NPC in this endemic region. Establishment of stable and latent EBV infection in premalignant nasopharyngeal epithelial cells is an early event in NPC development and may contribute to its pathog

Dissolved organic carbon (DOC) is one of the most active and mobile carbon pools, and thus an important component of the global carbon cycle. Previous research on DOC transport in the soil and on factors controlling DOC export towards the river system focused mainly on forest and wetland areas, with only limited information available from agricultural soils. We carried out rainfall simulations on

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https://www.vattenhallen.lu.se/om-oss/press-och-media/publikationer/ - 2026-07-16

Ett av de svåraste momenten för en domare är hur de ska värdera en muntlig utsaga. Vid sexualbrott är det vanligt förekommande att en utsaga är den största bevisningen, det är därför av största vikt att en utsaga värderas på ett objektivt och godtagbart sätt. I Sverige finns det ingen lagreglering om hur en bevisvärdering ska gå till. För att rättssäkerheten inte helt ska försvinna finns det riktlOne of the most difficult moments of a judge is how to evaluate an oral statement. When dealing with sex crimes the oral statement is usually the biggest evidence, it is therefore important that an oral statement is valued in an objective and acceptable manner. In Sweden, there is no legal regulation on how an evaluation on oral statements should work. There are guidelines for the evaluation of or

I Bottniska bassängen i östra delen av centrala Sverige, finns ett antal intrusioner av tidig- och sensvekofenniska granitoider. Det aktuella undersökningsområdet består av ett sensvekofenniskt granitmassiv, beläget ca fyra km väster om Örnsköldsvik. Förutom de bergarter som tidigare definierats: själevadgranit, bergomgranit och paddalgranit, förekommer även sörbölegranit och billsjögranit. SörbölIn the Bothnian Basin, east-central Sweden, a number of intrusions of Early- and Late Svecofennian granitoids occurs. A series of Late Svecofennian granite intrusions makes up the investigation area. This is situated approximately four kilometres to the west of Örnsköldsvik. Apart from the granites earlier defined: the Själevad, Bergom and Paddal granites, Sörböle and Billsjö granites occur. The S

Stigande energianvändning och global uppvärmning har lett till en ökad efterfrågan av förnyel-sebara energikällor. Ett alternativ är att utnyttja avloppsvatten för att producera biogas. Avlopps-vatten kan därav ses som en resurs snarare än avfall. I biogasproduktion används anaerob ned-brytning där mikroorganismer bryter ner organiskt material till metan. Primär rening är första steget inom avlopThe global heating has resulted in rising temperatures and more extreme weather conditions around the world. In combination with increasing energy demands, this has led to an increasing demand of renewable energy. One option is utilizing the wastewater to produce biogas. There-fore, wastewater can be seen as a resource rather than waste. Biogas production is based on anaerobic digestion where micr

Uppsatsen behandlar de rättsliga regleringar som utgör gällande rätt vid häktning av unga mellan 15-17 år. Syftet för uppsatsen är att utreda om denna reglering är rättssäkert utifrån principen om förutsägbarhet. För att göra detta redovisas regleringen om frihetsberövande generellt, för att vidare begränsas till frihetsberövande genom häktning och sedermera behandla regleringen gällande unga mellThe thesis deals with the legal regulations that constitute the current law on the detention of young people aged 15-17. The purpose for the essay is to investigate whether this regulation is legally secure based on the principle of predictability. In order to do this, the regulation on deprivation of liberty is described in general, then limited to deprivation of liberty by means of detention and

The dopamine transporter (DAT) is responsible for dopamine (DA) clearance in the synaptic cleft, and thus crucial for maintaining DA homeostasis in the central nervous system (CNS). Mutations in the DAT coding gene have been associated with both movement and psychiatric disorders, such as parkinsonism and attention-deficit hyperactivity disorder (ADHD). However, the detailed contribution of DAT in

Saudi Arabia was among the thirteen states elected to the UN Commission on the Status of Women in April of 2017. The Commission on the Status of Women is the leading women’s rights promoting and protecting body of the world, whereas the state of Saudi Arabia is infamous for conducting systematic discrimination towards women. The conflicting natures of a state were women’s rights are restricted to

Equitable distribution of healthcare services towards the reduction of HIV-AIDS prevalence in Nigeria remains a major public health concern. One of several research model to solve this public health problem is the use Geographical Information System, a two-step floating catchment area (2SFCA), this model emerged in the last decade as a key measure of spatial accessibility, particularly in its appl

New perspectives on how to best market your brand or products is an ever changing subject. A seemingly unnoticed development in the eyes of ordinary people has been that marketing psychology has become more and more potent in the industry of marketers and brand developers. Benefitting from unconscious behaviors and manipulation has created tools for companies and organizations that this paper is s

Purpose: To optimize a method and develop an algorithm to quantify Fatty Acid Composition (FAC) in bone marrow adipose tissue. By using different reconstruction models, compare different MRI systems (3 T and 7 T) to find the optimal field strength and reconstruction model for FAC quantification. Also, to develop a reference phantom with bone marrow-like characteristics. Method: Multi-echo GRE (Gr