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Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to i
Concerns are growing within the field of development as global democracy rates decline. As a solution to how to rebuild democratic systems is currently unclear, this thesis looks at the case of Colombia and the national protests (colloquially referred to as El Paro) that began in April 2021. The nation, suffering from increasing political polarisation, rising poverty rates and crippling structural
This thesis provides in-depth analysis of the phenomena ghosting within the online dating world. Ghosting has become a common option to exit a relationship. The phenomena have rapidly grown along with the development of the internet and technology. New habits of socializing as well as changing ideals of relationships are parts of understanding the growth of the phenomena. With this thesis I seek t
Sammanfattning Det jag riktat mig in på är hospice och det är ett boende för de som har en obotlig sjukdom och befinner sig i slutskedet av livet. Ett hospiceboende skiljer sig från det vanliga sjukhuset, där omsorgen är mer än bara medicinsk vård. Fokuset ligger istället i helheten och man talar om en filosofi av vård där patientens fysiska såväl existentiella och psykologiska behov är i fokus. Abstract I have focused on hospice which is a home for those who have a terminal disease and are in the final stages of life. Hospice care is more than just the regular hospital medical care. Instead, it is built on a philosophy of care where the patient’s physical, existential and psychological needs are in focus. I will show my interpretation of how a hospice could be built to provide better qu
Abstract: The FIFA World Cup, together with the Summer Olympic Games, are the two events classified as sports mega-events (SMEs), characterized by their global outreach and different types of costs. Within the SME realm, a paradoxical trend can be seen; they show stronger sustainability agendas, yet generate higher social, economic, and environmental costs. The overarching question is their legaci
HI neutral gas is the basic building block of galaxies. It dictates the star formation rate and hence the metal enrichment rates within high redshift galaxies. HI neutral gas cannot be directly observed beyond z ≈ 0.38 due to the weakness of the 21 cm transition, therefore alternate methods need to be developed for studying high redshift galaxies. The emission luminosity of [C II]-157.741 μm trans
The association between education and health is well documented: more educated individuals live longer and have healthier lives. The incidence of health disparities by education was further accentuated during the Covid-19 pandemic, where the rates of Covid-19 cases and fatalities were higher in communities with less-educated populations. Differences in education, and related differences in health
Arbetet har utförts på Balsgård FoodTech AB i Kristianstad som ägs och drivs av Mårtensson Consulting som också har önskat få detta arbete utfört. Arbetet har syftat till att undersöka om det är möjligt att i mindre fabriker samla in och sammanställa data för att kunna presentera och använda sig av. Detta har utförts genom att studera fabrikens implementerade system och variabler samt inspektera e
Feminist activism in Mozambique has suffered dramatic changes throughout the many socio-political processes the country has encountered. Consequently, the activists in civil society still struggle to fight against patriarchal oppression, political repression, and socio-cultural norms that hinder women's full realization of their rights. As it follows, this research aims to investigate how acti
Food insecurity in Zimbabwe is severe and increasing. The staple food is made from maize, which is highly sensitive to drought. The traditional small grains; finger millet, pearl millet and sorghum are drought resistant, nutritious and require little inputs compared to maize. Despite this, few farmers grow small grains even though they have been praised as a panacea. This thesis aims to narrow the
This thesis investigates the concept of market-based development through the DANIDA Market Development Partnerships programme (DMDP), a challenge fund by the Danish International Development Agency (DANIDA). Market-based development is an emerging development approach that introduces the market in development work in order to achieve business goals and development objectives simultaneously, which
Pär Lagerkvist (1891-1974) var en tidig representant för de modernistiska strömningarna under 1910-talet i Sverige. Lagerkvists författarskap har länge präglats av en komplex relation till naturen. Uppsatsen undersöker naturskildringar genom en närläsning av författarens diktsamling Ångest (1916) med utgångspunkt i ekokritiskt perspektiv. Utifrån det teoretiska forskningsfältet för denna uppsats h
In an area where men are dominating the subculture of skateboard I seek to distinguish their view on issues and solutions on non cis-male participation. In this study, theories about gender as a social construction, presented by Butler (1990), Young (1990) and Connell (2005), are applied in order to analyze two focus group interviews with ten skateboarding men in total. The results show that the m
Fe(II) and Fe(IV)-oxo complexes of a ligand based on the pentadentate N4Py framework have been investigated for oxidation of aliphatic compounds. The ligand N-(isoquinolin-3-ylmethyl)-1,1-di(pyridin-2-yl)-N-(pyridin-2-ylmethyl)methanamine (N3Py-IQ) and the complex [Fe(II)(-NCMe)(-N3Py-IQ)]2+ have been successfully synthesised and characterized. The 1H NMR spectrum of the low spin d6 [Fe(II)(-NCMe)
The number of species classified as red-listed has increased by 11% between 2015 and 2020, with beetles and butterflies being especially affected. Among these are the vulnerable longhorned beetle (Stictoleptura scutellata) and the endangered false blister beetle (Ischnomera sanguinicollis). Forty percent of all known species in Sweden are dependent on hostplants, indicating the value in mapping po
The practice of product destruction, whereby retailers or manufacturers dispose of viable consumer products such as unsold goods or consumer returns, is an extreme expression of the linearity of our current production-consumption system. This qualitative exploratory study aims to uncover why companies engage in this highly unsustainable and resource-inefficient behaviour, and to explore the potent
Thesis purpose: The purpose of this thesis is to reveal what critical factors affect the attitude-behaviour gap when consuming green apparel online, and what aspects in retailers’ green communication strategies are perceived to have an influence on performing green consumer behaviour online. Theoretical perspective: An own illustration of a theoretical framework has emerged from the reviewed lite
More and more companies are adopting Circular Business Models (CBMs), which can serve to foster a sustainable transition towards a Circular Economy (CE). Nonetheless, much of the CBMs adoption-related research in academia has a focus on end-user facing companies, which have direct access to final end-users, to whom they sell a complete product. However, a significant role in such settings is playe
This thesis investigates the aspirations for the European Union’s future population composition through the European Commission’s proposal of the New Pact on Migration and Asylum. By examining six policy documents, this thesis investigates the migrant and citizen categories that are constructed and the technologies of biopower that will be employed to achieve the expressed aspirations. The researc
