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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:

This thesis evaluated the performance of the water balance model BROOK90 for an even aged spruce forest in southern Sweden. The water balance of the forest was modelled from 1950 onwards to find periods and patterns of drought. Moreover, the impact of climate change as well as thinning as a strategy to reduce drought stress on the water balance were evaluated. Hyltemossa, a managed Norway spruce f

Recycling reduces the need for new raw materials and greenhouse gas emissions. In addition, the new waste legislation from the EU and the Swedish government imposes higher recycling requirements on Swedish municipalities. Starting from January 1, 2024, it will be mandatory for all EU member states to separately collect food waste through curbside collection. The Swedish government has also decided

I entreprenadformen totalentreprenad upphandlar entreprenören konsulten och har därmed ansvar för både projektering och utförande. För att öka produktiviteten och innovationsgraden i järnvägsprojekt ökade Trafikverket antal projekt upphandlade som totalentreprenader mellan år 2012 och 2018. Det skapade en stor ovana för aktörerna i sättet att arbeta. Idag har företagen i järnvägsbranschen vant sig

Background: Glioblastoma is the most common primary malignant brain tumor in adults. Elevated interstitial fluid pressure (IFP) within the tumor restricts drug uptake and contributes to the dismal prognosis. Antisecretory factor (AF) is an endogenous protein that possesses antisecretory and immunomodulating properties. In vivo, AF can reduce elevated IFP. There are two AF-enhancing products; Salov

En stor del inom utvecklingen av nya produkter är test och validering. Denna process kräver användning av dyra och stora testsystem. På grund av dessa faktorer är det viktigt att maximera användningen av dessa testsystem. Till följd av detta har ett övervakningssystem utvecklats av test- och validerings-avdelningen på BorgWarner i Landskrona som kan läsa driftstatus (Till exempel på och av) av visA large part of developing products is the testing and validation of the new products. This process requires expensive test systems and a great deal of time and space. Because of these factors it is very important to maximize the usage of the test systems. Therefore, a monitoring system has been developed by the test and validation department at BorgWarner Landskrona that can read the operational

Title: Exploring Coordination Mechanisms and Product Characteristics for Food Waste Reduction Principles: A Case Study in Physical Distribution Author: Zacharias Samuelsson Thesis supervisor: Eva Berg, Faculty of Engineering at Lund University Thesis Purpose: Identify food waste causes in a global distribution network and develop an improvement proposal for minimizing food waste. Method: This

There is strong evidence that climate change has a direct impact on humans and extreme temperatures have been linked to negative health impacts and increasing mortality. The heat wave of 2018 caused up to 8.2% more deaths compared to the year before in Sweden, with higher impacts in other parts of the world. The fact that people spent almost 90% of their times indoors makes the indoor environment

Abstract Title: Project managers – The invisible leaders Authors: Stefan Karlsson and Christoffer Karlsson Supervisor: Radhlinah Aulin, Division of Construction Management, Lund Faculty of Engineering Problem: * What are the most important work tasks for a project manager * What are the most important skills in the role as a project manager * What kind of common problems and difficulties are a pro

Attitudes towards littering A study of residents’ attitudes towards littering in public spaces in Malmö city All forms of littering are considered a crime according to the chapter 15 § 30 of the Swedish Environmental Code. Still, littering is considered an increasing rather than a decreasing phenomenon. The results of littering are not just esthetical nuisance and increased street cleaning costs b

The present thesis, adopting the ecology of language as its conceptual orientation as well as employing linguistic landscape as its methodological tool to collect and analyze data, firstly aims at investigating (1) how the four official languages of Singapore namely Malay, (Mandarin) Chinese, Tamil, and English have been deployed on signs by three different social actors, i.e., the Singaporean gov

Numerous broad insights have emerged in the last decades concerning the invasive non-indigenous round goby (Neogobius melanostomus) and its expanding presence in the Baltic Sea. The waters surrounding the Danish isles are the final frontiers separating the Baltic Sea from the North Sea, and although they offer highly favourable habitats, the biotic resistance in Öresund by native competitors might

I denna uppsats utreds de arvsrättsliga skillnaderna mellan efterlevande make respektive sambo och problematiserar dessa utifrån ett äldrerättsligt perspektiv. Förutom att medellivslängden har ökat i Sverige så har dessutom antalet samboförhållanden sedan 1960-talet ökat. 1,5 miljoner svenskar i blandade åldrar antas idag leva som sambo. Oavsett om man valt att leva som gift eller sambo så blir re

Grov kvinnofridskränkning är ett av de svåraste brotten att bevisa. Ofta är situationen sådan att ord står mot ord. Domstolen har då att bedöma trovärdigheten och tillförlitligheten i målsägandens utsaga, för att bedöma om utsagan, tillsammans med vad som övrigt visats i målet, kan styrka åtalet bortom rimligt tvivel. Hur denna bevisvärdering går till är i enlighet med den fria bevisprövningens prGross violation of a woman’s integrity is one of the most difficult crimes to prove. Most often, one person's word stand against another. In such cases, the court has to prove the credibility and reliability of the plaintiff's oral statement in order to assess if it, together with the other circumstances of the case, can prove the case beyond reasonable doubt. Due to the principle of free

Hur bör de senaste decenniernas utveckling inom IT och pedagogik påverka utformningen av nya lärandemiljöer? Kan skolarkitektur bidra till att främja god fysisk och psykisk hälsa? Arbetssätt och målsättningar har ändrats mycket inom den svenska skolan under de senaste decennierna. Informationsteknologi har i grunden ändrat tillgängligheten till information och påverkat hur vi både arbetar och koHow should the technological and pedagogical development during the last few decades affect the design of new schools? Can school architecture contribute to good physical and mental health in young teenagers? The way of working and targets for what the students should achieve have changed a lot in Sweden during the last few decades. Information technology has fundamentally changed the ease of ac

This thesis explores the extent to which international human rights law and international labour law place obligations on States to protect migrant workers’ fundamental rights, especially their rights to social security. More importantly, this thesis examines intra-ASEAN migrant workers’ accesses to the social security benefits, as defined by the ILO Social Security (Minimum Standards) Convention,