Titel: Regulated Booked Values or Macroeconomics? Seminariedatum: 02/06/2021 Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, Företagsekonomi, 15 högskolepoäng Författare: Nikolaos Karabelas, Tim Vindehall, Simon Wallin Handledare: Karin Jonnergård Nyckelord: Värderelevans, IFRS, OMXS30, Bokförda värden, Ohlson-modellen Frågeställning: Vilka faktorer har haft en effekt på marknadsvärdetTitle: Regulated Booked Values or Macroeconomics? Seminar date: 02/06/2021 Course: FEKH69, Degree Project Undergraduate Level, Business Administration, 15 University Credits Points (UPC) Authors: Nikolaos Karabelas, Tim Vindehall, Simon Wallin Supervisor: Karin Jonnergård Key words: Value Relevance, IFRS, OMXS30, Booked Values, Ohlson model Research question: Which factors had an effect on the ma

In this thesis, dynamically controlled machine learning algorithms running on state of the art Arm microNPUs, with an attached Cortex-M CPU, were investigated. The machine learning framework used was Tensorflow and different subsets of it, such as Tensorflow Lite micro. Compiling the network to run on the microNPU was done with the use of an open-source compiler called, Vela. In order to investiga

Since the beginning of wireless communication, one of the central problems has been resource management and maximization of network throughput. Solving these recurring issues is an important topic in the field of wireless communication to increase application options and the user experience. The existing methods for solving the issue of inter cell interference by maximizing the network capacity ar

Aviation in Europe has undergone an enormous change from national rulemaking to common European rulemaking. Behind this change is the European Union’s decision to delegate some policy implementation functions to decentralised agencies. The European Union Aviation Safety Agency (EASA) is one of these EU agencies and has specific authorisation to implement decisions that directly impact individuals,

In 5G communications, Non-terrestrial Network (NTN) is envisioned to complement Terrestrial Network (TN) to increase network availability, scalability and continuity. Positioning of User Equipment (UE) is critical for the operation of NTN. Currently, NTN uses Global Navigation Satellite System (GNSS) for positioning. However, the use of GNSS to complement NTN operation has some drawbacks such as h

Based on the increasing rate of globalisation resulting in a more diverse workforce, the purpose of this study is to investigate the relationship between diversity and job satisfaction in medical R&D teams. Determining such a relationship is highly valuable for managers of R&D teams to ensure the best possible output from the team, reducing turnover and keeping existing talent within the t

I många sammanhang är man intresserad av lösningar till ekvationer eller den geometriska strukturen av lösningarna till en mängd ekvationer, speciellt då det inte går att ange dem explicit. Även enkla exempel av detta finns: ekvationen $x^2+y^2=1$ definierar en cirkel, men det går inte att beskriva alla reella tal som löser den utan att man använder transcendentala funktioner. Algebraisk geometri We provide an introduction to scheme-theoretic algebraic geometry, which studies spaces that are in essence locally solutions to systems of polynomial equations, and prove the weak Mordell-Weil theorem. The weak Mordell-Weil theorem states that for an elliptic curve $E$ over a number field $K$, the quotient $E(K)/mE(K)$ is finite for all $m\geq 2$. The proof is adapted from a proof in the language

Where do the children learn? A crucial part of our social construction, education and its space, has changed and is adapting to new knowledge and studies to improve the quality of the learning process. Space should represent the values and growth of society. The changing mindset does not mean that we deny or forget theories, strategies and resources that we have developed throughout history, but

Den där blomman är min! Det är juni. Vart man än vänder blicken är det grönt och blommorna står som vackra färgklickar i allt det gröna. Fjärilar, bin och andra insekter surrar omkring bland blommorna i jakt på föda. Det myllrar av liv och olika arter. Men vart ifrån kommer egentligen all den mångfald av växter och insekter som vi ser? För att förstå biodiversiteten runtomkring oss och hur olikaA significant proportion of the diversity of species seen today are insects and their host plants, and the evolutionary mechanisms behind their radiation have long captured the interest of biologists. The peacock flies of the large genus Tephritis (Tephritidae) use different host plants in the family Asteraceae for their reproduction. There is variation both in use of host plant species and in the

Föreliggande uppsats utreder förändringen från den 26 mars 2021 avseende den bredare tillämpningen av artikel 22 koncentrationsförordningen och undersöker de osäkerhetsmoment som därigenom uppstår för parter i företagsförvärv. Förändringen innebär ett tydligt avsteg från den Europeiska kommissionens väletablerade praxis i tillämpningen av bestämmelsen. Denna kursändring får som konsekvens att kritThe present thesis examines the changes from the 26th of March 2021 regarding the wider application of article 22 of the EC Merger Regulation, and examines the uncer-tainties that thereby arise for parties in certain mergers and acquisitions (M&A). The change constitutes a clear parting from the European Commission’s own, well-estab-lished practice regarding the application of the provision. T

Regeringen lade under hösten 2020 fram ett förslag om att utöka tillämpningsområdet för hemliga tvångsmedel genom att införa en straffvärdeventil som tar sikte på flerfaldig brottslighet. Förslaget motiveras mot bakgrund av att de brottsutredande myndigheterna är i behov av effektiva utredningsåtgärder för att kunna utreda mindre allvarliga brott som sker på ett systematiskt sätt. Införandet av enDuring the autumn of 2020 the Swedish government presented a proposal to extend the area of application for the use of secret coercive measures through the introduction of a ‘penal value valve’ that targets multiple crimes. The proposal is justified by the law enforcement authorities need for effective measures of investigation in order to investigate crimes of minor severity committed in a system

This research seeks to develop a greater understanding of the frames used when news media in the global North report on Southern development donors. Particularly, this research aims to identify and interpret the different frames used by the UK, US, and French news media when covering Cuban Medical Internationalism during COVID-19. This research finds that the frames employed are ambivalent. Medica

The prospect of this degree project was to gain an understanding of how digital products can support spatial planning processes which are characterized by citizen engagement. The project explores how digital products can be developed – and used – with the aim of promoting communication between the municipality and citizens in Malmö. The end goal was to design a product which recognized citizens ex

This project has developed from the site and building conditions in an area of central Boden, a town in the inland north of Sweden. In post-war times, the city grew thanks to the military and regional hospital resulting in the development of the site Prästholmen that was realized true to the modernistic ideal of the time. Since then, Boden together with its inland neighbours, have struggled agai

The Bogong Moth, Agrotis Infusa, is a migratory moth native to South-Eastern Australia. These nocturnal insects migrate over more than 1000 km from their breeding grounds to caves in the Australian alps. To find their way during this migration, individuals of the species use several compass cues, both magnetic and celestial. This study aimed to investigate the ability of the moth to navigate after

ar. Enorma framsteg har gjorts de senaste decennierna i neonatalvården (vård för nyfödda barn) och omkring 80% av EPT-barn i Sverige överlever. Dessa framsteg innefattar bl.a. administrering av kortison för att påskynda lungmognaden, modern teknisk utrustning, bättre kunskaper om neonatala sjukdomar m.m. Globalt är överlevnaden av EPT-barn lägre i länder med sämre ekonomiska förutsättningar och däAim: To evaluate a pipeline for automatic MRI brain segmentation and volumetric tissue structure quantification in a cohort of extremely preterm infants. Methods: 13 extremely preterm neonates underwent MRI-scanning at a term equivalent age. Seven of these subjects had suitable MRI sequences and were analyzed in the pipeline. Segmentation of MRI brain images into brain tissue types and parcellati

Enhancing Therapeutic Genes to cure Neurodegenerative diseases Alzheimer’s and Parkinson’s are the leading cause of neurodegenerative disease around the world. Research so far has only progressed towards reducing the symptoms linked with these diseases with no cure having been developed. Alzheimer’s and Parkinson’s share similar pathology in the way that they develop and form protein clumps which

Syftet med denna studie är att undersöka hur professionella musiker reflekterar över sin identitet, yrkesidentitet och passion i sken av coronapandemin som präglat 2020 och 2021. Vi vill se hur de tänker kring dessa teman då allt kulturliv helt stängdes ner hösten 2020 och ingen verksamhet kunde bedrivas. Vi har genomfört 10 kvalitativa intervjuer med individer som helt eller delvis försörjer sig