Syftet med uppsatsen är att undersöka om en högre grad harmonisering mellan GAAP och IFRS har lett till en mindre skillnad i REM och AEM samt hur företag inom båda regelverken har hanterat EM under tidsperioden. Studien är kvantitativ med en deduktiv ansats och undersöker åren 2002–2019. För att beräkna användandet av AEM används den modifierade Jones modellen. För att beräkna användandet av REM

Rapporten behandlar brandteknisk riskvärdering av lokaler för Polisutbildningen vid Malmö Universitet, belägen i stadsdelen Västra Hamnen. Denna rapport utförs i utbildningssyfte i kursen Brandteknisk riskvärdering (VBRN70) som bedrivs tredje året på brandingenjörsprogrammet vid Lunds Tekniska Högskola. Rapporten syftar till att utvärdera den brandtekniska säkerheten, och vid eventuella brister, This report concern to assess the fire safety of the Police Academy’s facilities located in Västra Hamnen, Malmö. The report is carried out for educational purposes in the course Fire Engineering Risk Assessment (VBRN70), which is held during the third year of the Fire Engineering Program at the Technological University of Lund. The purpose of the report is to evaluate the fire safety and, if nec

Partikelfysikexperimenten vid "The Large Hadron Collider" i Genéve utforskar de mest grundläggande frågorna i fysiken, genom att mäta resterna av elementärpartiklar som kollideras vid väldigt hög hastighet. En accepterad modell av fundamentala partiklar och deras kopplingar beskrivs idag av standarmodellen, en modell som utan tvekan har stora brister. ATLAS-experimentet vid "The LarLimited data storage capability is a large obstacle for saving data in high energy particle physics. One method of partially circumventing these limitations, is trigger level analysis (TLA) as used by the ATLAS experiment. The efficiency of TLA can be further increased by doing effective data compression. One class of artificial neural networks are called autoencoders, which may be used for data

This study was motivated by the current vulnerable status of Chinese taught as a second language in Swedish gymnasium education, calling for further knowledge on how theories on second language (L2) acquisition can benefit instruction on L2 Chinese. Since language textbooks often constitute the curriculum in Swedish classrooms, two Chinese textbooks were targeted for analysis in terms of the seque

The climate crisis urges countries around the globe to end their national energy systems’ dependencies on fossil fuels to reduce greenhouse gas emissions. The development of renewable energy sources and its increasing physical interventions into the living space of citizens lead to growing public protests that pose a threat to planned energy infrastructure projects. In response to public protests,

The aim of this study was to create an understanding of how decision makers within social services’ children and youth work resonate regarding the incorporation of the Children’s Rights Convention (CRC). The study is based on six qualitative interviews with professional social workers in different parts of Sweden. Theories within sociology of law were applied in the analysis of the results to illu

Research into burnout has often focused on the helping professions, such as medical care (Schaufeli, Leiter & Maslach, 2009). However, the cost of burnout to private organisations is high, since it correlates with lower productivity and increased turnover/turnover intention amongst others (Maslach, Schaufeli, & Leiter, 2001). Project managers are at a particularly high risk of burnout due

Barnarbete har funnits sedan urminnes tider över hela världen. Lagstiftning och andra regler har successivt växt fram i syfte att skydda barn från de hot och faror arbetslivet kan medföra. Jag vill undersöka hur regleringen och utvecklingen kring barnarbete har skett under drygt två sekel samt hur rättsläget ser ut i Sverige idag. Denna uppsats kommer besvara två frågeställningar. FrågeställningarSince ancient times child labor has been found throughout the whole world. Legislation and rules regarding child labor have emerged gradually and in this essay I want to investigate how the regulation of child labor in Sweden are today. And how the development has been during two centuries. My two question of issues are under what conditions can children under the age of 18 gain employment in Swed

Syftet med studien är att utifrån portföljmetoden och tidigare forskning undersöka begreppen kreativitet och personligt uttryck i en kompositorisk process. I resultatet framgår det att jag utifrån mina egna erfarenheter av att komponera musik för ett specifikt ändamål, ett yogapass, upplever att den kreativa skapandeprocessen främjas av musikaliska begränsningarna medan mitt personliga musikaliska

This research aims to contribute to the field of crisis communication conducted within the specific context of a non-governmental organization (NGO). Focus is put on investigating the perceived strategies for crisis communication that the Swedish Red Cross made use of during its crisis in 2009 and 2010 as well as a ten-year media representation of the issue. The empirical material consists of inte

Följande rapport behandlar Kårhuset vid Lunds Tekniska Högskola. Byggnaden består av fem plan och är byggd i mitten av 90-talet. Kårhuset innehar verksamheter av varierande karaktär, exempelvis föreläsningssalar, restaurang, kontor och bastu, vilket resulterar i att byggnaden har en hög besöksromsättning. Målet med rapporten är att framställa en brandteknisk riskanalys avseende personsäkerheten,The following report is an evaluation of the fire safety of Kårhuset, Faculty of Engineering at Lund University. The aim of the evaluation is to review the personal safety, which means investigating whether the available time for evacuation out of the building is enough, in case of fire. Further on, the evaluation relies on a qualitative risk analysis, where three worst credible cases were discove

This thesis sheds light on a particular group of men in Swedish society: fathers working in business. According to R.W. Connell’s theory, these men hold significant power as businesses become increasingly globalised. Moreover, Connell states, they are bearers of a new form of hegemonic masculinity: transnational business masculinity. This form of masculinity is characterised by a prioritisation of

The purpose of this study is to provide a deeper understanding of how employees make sense of Just Culture and how Just Culture is practiced in the organization. Applying Just Culture in organizations that operate in risk industries has benefits. It creates an atmosphere in which employees are willing to report their mistake. Therefore, the question is "Why did the mistake happen?"instea

Social enterprises are hybrid organizations with two institutional logics, one focusing on social goals and the other one focusing on economic profitability. Both logics set the attributes for an organization. These attributes are, for instance, goals, values, or beliefs. The presence of two different logics can generate tension in these attributes. One type of tension is belonging tension. This t

This study examines crisis management work and crisis preparedness ability among Swedish universities - contributing to fill out the existing research gap within this area. It takes 20 crisis management plans into account, focusing on four more in particular along with the undertaking of semi-structured interviews with four university Vice-Chancellors. Furthermore, a conventional content analy

In the European Union’s (EU) Emissions Trading Scheme (ETS), free allocation of emissions allowances to avoid carbon leakage has resulted in a distorted pricing signal and a failure to reduce emissions in the most polluting industries. A Border Carbon Adjustment (BCA), a mechanism which would apply a tariff to imported goods based on their embedded carbon content, has been suggested as a solution.

Sammanfattning Titel: Ekonomiska nyttan med partnering – en fallstudie av avslutade projekt Författare: Robert Baric & Martin Linell Handledare: Stefan Olander, Universitetslektor, Avdelning för Byggproduktion, Lunds Tekniska Högskola Johan Andersson, Partneringledare, Skanska Sverige Examinator: Radhlinah Aulin, Universitetslektor, Avdelning för Byggproduktion, Lunds Tekniska Högskola

Denna rapport undersöker brandskyddet hos Malmö Opera ur ett personsäkerhetsperspektiv, där fokus har lagts på salong och foajé, med intilliggande utrymmen. Två dimensionerande scenarier har undersökts där brand- och utrymningssimuleringar genomförts. Utifrån resultaten har det nuvarande brandskyddet utvärderats. Sammanfattningsvis konstateras det att största bristen i objektets brandskydd är beThe following report is a detailed evaluation of the fire protection at Malmö Opera, said evaluation performed by defining and using models to simulate two representative fire scenarios and then comparing their respective RSET-ASET. The evacuation safety is regarded with this information in hand. The scenarios consist of a rapid fire in a section of the wardrobe as well as a fire in a collection

Vid ingrepp och undersökningar som kräver generell anestesi utförs endotrakeal intubation för att säkerställa patientens luftväg och ventilation. För en lyckad endotrakeal intubation krävs ett antal faktorer och bland dessa ingår en korrekt uppläggning och positionering av patienten för optimal visualisering av larynx. Syfte: Studiens syfte är att belysa aktuellt forskningsläge i avseende att opti

This thesis studies how Mary Shelley and Meredith Ann Pierce criticise Western patriarchal societies through the depiction of the creation of artificial life. The thesis discusses how Shelley and Pierce’s critique consequently includes a critique of Humanism, since the school of thought had a pivotal role in the formation of the civilizational model of these Western societies. Steeped in anthropoc