Sammanfattning Examensarbetets titel: Värdering av förvaltningsfastigheter till verkligt värde enligt IFRS13 Seminariedatum: 1 juni 2018. Kurs: FEKH69 Examensarbete i redovisning på kandidatnivå 15 HP. Författare: Alexander Selsmark, Casper Dudarenko och Ida Friggerdal. Handledare: Kristina Artsberg. Nyckelord: Tillförlitlighet, IFRS 13, IAS 40, verkligt värde, förvaltningsfastigheter. Syfte: Syft

The purpose of this research is to investigate Generation Y and Generation Z and their relation and approach to influence marketing and what challenges these generations’ preferences and behaviors could generate for managers within lifestyle brands. The research question this study is aiming to analyze is: What role do generational differences play in influence marketing and what are the potential

Agri-environmental schemes [AESs], which pay farmers to manage their land more environmentally sustainably, are the European Union’s primary policy instrument for addressing rural environmental problems. The majority of AESs in Europe are action-oriented (meaning they pay farmers to adhere to specified management prescriptions). However, a new approach, the results-oriented scheme (which pays farm

Neo-könskromosomer – evolution i realtid Ditt biologiska kön bestäms av din uppsättning könskromosomer. Har du dubbla X-kromosomer är du kvinna och som man har du en X- och en Y-kromosom. Könskromosomernas evolution är speciell och svårstuderad, t ex vet man inte riktigt varför Y är så mycket mindre än X trots att de från början var lika stora. Man vet visserligen att den här nedbrytningsprocesse

In recent years the populations of the lesser spotted woodpecker (Dendrocopos minor) has been declining in Sweden. Many other species, like for example the marsh tit (Poecile palustris), depend on woodland structures that the lesser spotted woodpecker creates such as nesting holes. I did a comparison study between data from The Lesser Spotted Woodpecker Project made in 1980’s and my own recently c

Titel: Tipping or Stiffing? - En kvalitativ studie om dricks i turistnäringen utifrån ett kundperspektiv. Nivå: Kandidatuppsats i Service Management, VT 2018. Institution: Institutionen för Service Management vid Lunds universitet, Campus Helsingborg. Författare: Cassandra Darwiche och Johanna Månsson. Handledare: Johan Hultman. Problemområde: Dricks är en betydande ekonomisk aktivitet som är lös

De skånska kronhjortarna, nytta eller nöje? Populationerna av kronhjortar (Cervus elaphus) växer i hela Europa vilket för med sig nya utmaningar. Naturenthusiaster och jägare välkomnar helhjärtat spridningen av kronviltet men för andra kan populationsökningarna medföra stora problem. Kronhjortarna följer en dygnsrytm där de söker skydd från mänsklig aktivitet på dagen och söker bete i öppna landsThe red deer (Cervus elaphus) is a highly adaptable animal that can live in a wide range of habitats while sustaining itself on many different types of food. However, management of red deer populations is at a cross-road, since large populations are desired from hunting and recreational perspectives, but too large populations can cause significant economic damage on production forests and farmed c

More than 70% of the population in Ethiopia lack access to electricity and thus rely on traditional sources of energy such as biomass that is associated with negative consequences on health and the environment. Decentralized community-based micro-hydropower plants (MHPs) are being utilized as effective means to transition to modern low-carbon energy systems providing access to electricity to commu

Stressed out birds in the big city Although cities occupy only a small geographical portion of the planet’s dry land, the ecological opportunities they provide mean that more animals than ever find themselves within urban boundaries. How animals respond to stress factors in cities is therefore of great importance. It turns out that we humans are not the only ones who find that city life comes wi

The simple bumblebee ocelli With 90 percent of the Swedish population wanting to take care of bees and bumblebees according to Naturvårdsverket, bumblebees might be the most loved pollinators with their cute appearance and friendly temper. What is special about bumblebees is their ability to be out pollinating in cold temperatures, making them essential to plants needing early pollination. But

Påverkar en kall eller mild vinter Sveriges population sammansättning av vinterfåglar? Somrar är ofta en härlig tid med sol, grönska och ett rikt djurliv, inte minst med alla vackra fåglar man kan se. När den kalla och ruggiga vintern kommer migrerar de flesta fåglarna men en del fåglar som klarar vintern blir kvar. Med den pågående klimatförändringen, i form av ökande temperaturer, som leder til

This project proposes a design of dwelling for visitors and locals, who wants to enjoy one of earths beautiful phenomena, in this case the northern lights. The dwelling is located near the lake Mývatn. The framework is based on the theory of nding the common denominator between the natural elements and tectonics of architecture, by focusing on how we experience architecture in the relation and dia

Since Abe Shinzo returned as Prime Minister of Japan, the question about just where his ambitions will lead Japan have become much more frequent. Through a range of bills and measurements, he has sparked a debate as to whether Japan has seen radical change, or whether it is merely incremental in nature. This thesis contributes by adding a nuanced approach to ‘measuring’ change in Japan’s security

Denna magisteruppsats baseras på en översättning av ett utdrag ur den amerikanske professorn och litteraturkritikern Edward Margolies bok New York and the literary imagination: the city in twentieth century fiction and drama. Uppsatsen inleds med en källtextanalys som utgår från Lennart Hellspong och Per Ledins metod i Vägar genom texten: Handbok i brukstextanalys (1997). Därefter följer ett kapit

Bumblebee ocelli, the new buzz Bumblebees have been described as the insect worlds pandas, cute balls of fur with a calm personality and charm. All this is just a bonus when they also provide an ecosystem service by pollinating the worlds flowers and plants. Being so recognizable has led to that bumblebees have been studied more than many other species, but there are always more things to discov

Lever stadsfåglar också stressiga stadsliv? Det är många av oss som tycker stadsliv är stressigt; mycket folk i rörelse, det är bilar och ljud överallt, listan kan göras lång. Det är inte bara vi människor som utsätts för alla dessa intryck, utan även alla de djur som lever i eller nära en urban miljö. Fåglar är en grupp där flera arter lyckats anpassa sig väl till stadsmiljöer, men trots detta s

Save the world with Trichoderma Today a lot of people are talking about the health benefits of consuming probiotics and the importance of having a good gut biome, but did you know that this is also be true for plants? A lot of people may have heard about the beneficial effect of mycorrhizal fungi and nitrogen fixing bacteria, but few have heard about Trichoderma. The fungus Trichoderma is a her

Finns det ännu plats för kronhjort i människans sköna nya värld? Dygnet är ännu ungt, den tidiga fågeln ännu knappast vaken och dess mask ännu trygg. Så sakteliga gör solen sitt inträde, daggen glittrar tacksamt när mörkrets ok lyftes av. Någonstans i fjärran hörs ett väldigt läte, Skånes konung hälsar omgivningen till lystring. Detta försök till en sorts Vilhelm Ekelund anspelar på Skånes landsThe red deer is an animal that most of us know and expect when speaking of big animals in the Swedish fauna. But this has not always been the case. The red deer was almost extinct in the beginning of the 20th century, the life force is mostly regained today but there are still hurdles in the way. The increase in population of the red deer mean an economic conflict with land owners because of its

This study explores the roles of genetic variation and phenotypic plasticity for explaining patterns of local wing colour variation in the common blue butterfly, Polyommatus icarus. Polyommatus icarus is one of the most widespread species of butterflies in Europe. Across its range, the female varies a lot in its dorsal colour, from all brown to almost totally blue. It has been suggested that, in S