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Koncernmässig goodwill och hur nyttjandeperioden för denna skall fastställas är ett omdiskuterat ämne. En fråga som debatteras är harmoniseringsproblemet och vart utvecklingen på området går. Två svenska koncerner, Atlas Copco och Electrolux, har valt att skriva av sin goodwill på upp till 40 år trots att det i Sverige är rekommenderat att skriva av upp till maximalt 20 år. De motiverar de avskriv
Bakgrund: Behovet av segmentredovisning har uppmärksammats de senaste decennierna och såväl FASB som IASB har gjort lagändringar för att förbättra rapporteringen. I dagsläget skiljer sig reglerna åt. I och med strävan efter överensstämmelse mellan de två stora regleringarna har IASB gett ut ett förslag, ED8, vilket är förenligt med FASBs reglering, SFAS 131. Syftet med det nya förslaget är även at
This thesis presents an application of machine learning techniques in a search for a high-mass resonance particle decaying into top quark pairs in high energy dijet events using the ATLAS experiment at the Large Hadron Collider. Top tagging is applied to the dijet events to select the events with top signature and suppress the background, increasing the sensitivity of the search. All the data used
This thesis is a field study which was conducted for 10 weeks in the regional capital city of Casamance named Ziguinchor in Senegal. By using tools from feminist critical theory and methodology such as participatory observations and feminist in-depth interviews with women organisations in Ziguinchor, the purpose of the thesis is to understand how gender roles affect women and women organisations s
Celiac disease is a chronic autoimmune disease which affects about 3 % of children in Sweden where most of them have an asymptomatic form making it difficult to detect. The bacterial composition in the gastrointestinal microflora can affect the intestinal barrier properties and the immune systems response to various dietary components. An unfavourable composition of the microflora can activate par
The aim of this thesis work was to investigate and evaluate new possible industrial applications for large welded plate heat exchangers, with heat transfer areas of at least 500 m2. The research has been carried out through thermal design of heat exchangers for a total of nine cases. The nine cases are real-life applications for processes covering the petrochemical, oil & gas, power, and refin
Title: Good CEO Hunting; A study of a CEOs effect on innovation Seminar date: 17/01/2020 Course: FEKH19, Degree Project Undergraduate level, Business Administration, 15 ECTS-cr Authors: Camilla Eljuri Nylander, Julia Bergsten, Nicolina Hintze, Tor Enander Advisor: Devrim Göktepe-Hultén Keywords: Innovation, R&D, agency-theory, CEO, shareholders, RDI Purpose: The purpose of the study aims to ex
The need to preserve ecosystems to enable the reproduction of a global market-based economy has led conservationist measures that are in contradiction with a model of Development heavily based on the connectivity to broader markets. The case of protected Colombian Paramo in Sumapaz explores trails’ as a conduit to understand social mechanisms for space-time appropriations and how are they conteste
This thesis research analyzed policies that promote resource mobilization for the development of the Solar Water Heaters and Photovoltaic industries in Mexico. The main inquiry is to identify the role that technological complexity plays in promoting resource mobilization for sustainable transition policies. It is assumed that if the technology is complex, resources are obtained from extra-regional
Nutrient recovered faecal sludge is a novel alternative fertilizer product, and is proposed to be promoted in places where improvement in sanitation management is needed, for example in Uganda’s capital Kampala. However, Uganda and most of Africa is perceived as a faecofobic area, i.e. where faeces are stigmatized and guarded by taboos, and there is lacking information regarding Ugandan farmers’ p
Sierra Leone struggles with one of the world’s highest rates of teenage pregnancy. Reducing the rate of teenage pregnancy and ensuring access to education for all are key to achieving gender equality and empowering women and girls. This is not only a top priority for the government but also an essential part of ensuring the human rights of the population and achieving inclusive development, as rec
The aim for this thesis is evaluate the effect of foreign direct investment on economic growth in emerging markets. Former researches are in a disagreement on whether it generates any effect at all. The theoretical framework suggests that the human ability to consume new technological innovation is the engine of growth. Furthermore, it implies that FDI is a valuable instrument that provides countr
Owing to structural factors of climate change and population growth, the past decade has witnessed high interest among migrant and settler pastoralist groups in the vegetal-rich customary lands of the Agogo Traditional Area. This has resulted in lease grants of large land areas to pastoralists by traditional authorities and usufruct families, for reasons of ensuring optimum use and gaining the hig
Background: Volvo Cars, an original equipment manufacturer (OEM) in the automotive industry expressed an interest in potentially expand the criteria used when selecting suppliers. This in an industry with a complex supply where suppliers are getting increased power. Additionally, intangible criteria are getting more attention than before in the supplier selection process. One criterion addressing
This thesis will examine the plausibility of exchanging protocol from a normal server-client to a peer-to-peer solution for over-the-air updates, using a single case study for Sony Mobile Communications AB in Lund, Sweden. It will examine the effort, the risks, and what the actual gain may be comparing to a client-server approach for over-the-air software updates. Sony Mobile today uses a content
This thesis is a descriptive case study of the institutional measures to improve women’s representation in Chile between 2015 and 2022. Women in Chile have historically been underrepresented because of two institutions introduced by former dictator Pinochet: the 1980 constitution and the binomial electoral system. In 2015, Chile reformed its electoral system to replace the binomial system with a
Over recent decades, use of insecticides to protect plants from pests and harmful insects have increased manyfold. Neonicotinoid insecticides, such as Imidacloprid (IMI) acts as partial agonists on nicotinic acetylcholine receptors which are widely present in both the central and peripheral nervous system of insects. Pollinators like Eristalis tenax are frequently exposed to these pesticides but h
This thesis aims to explore the transnational experiences of Brazilian immigrants living in Sweden. As a contribution to media and migration studies, this research investigates the immigrants’ non-mediated and mediated practices that influence their sense of belonging in the host country. There is scarce research comprising Brazilian immigrants abroad, particularly in Sweden, compared to other Lat
This thesis focuses upon generating a Sámi assessment of the EU’s addressal of the rights and needs of indigenous peoples in the EU’s extensive development of space infrastructures in the Arctic. The central puzzle derives from the EU’s oft-presented claim that indigenous peoples will be engaged with, included in, and will benefit from said space development activities; previous literature explori
Denna kandidatuppsats undersöker gällande krav på mens rea för att företagsrepresentanter ska kunna hållas juridiskt ansvariga för medverkan i krigsbrott begångna av Stater inom ramen för icke-internationella väpnade konflikter. En alltmer vedertagen uppfattning är att företag som bedriver affärsverksamhet i konflikthärjade områden kan ha en negativ påverkan på den aktuella konflikten samt, i vissThis thesis examines the levels of mens rea required for corporate actors to be held liable for complicity in war crimes committed by States in non- international armed conflicts. The notion that corporations acting in conflict- torn areas can affect negatively upon the state of conflicts and in some cases even contribute to the commission of war crimes by other actors is becoming increasingly acc
