XBRL is an XML based, meta-tagged financial reporting language, which is anticipated to become one single standard for electronic filing of financial statements. Numerous studies have identified errors and inconsistencies in XBRL filings. Error-laden XBRL documents are a serious concern for many stakeholders. Many questions have been raised regarding the potential assurance of XBRL filings. These

This research examines how focus groups can be used as a tool for designing quantitative online surveys suitable for a specific target group. Depending on where in the development process of the survey the researcher is, somewhat different focus groups should be used. If the researcher is far into the development of the survey a focus group with the questionnaire template as discussion basis could

The purpose of this paper is to make a personal reflection of the last year when I have been studying the Master’s Programme in Entrepreneurship at Lund University and the experiences I have had during this time. This paper mainly explores the importance of legitimacy and what you need to do to adapt and maybe change to fit in on a market but also the importance of trust, both within your own orga

This report initially asks the question of why Robotic Vacuum Cleaners are not a regular part of our everyday lives. The concept of a completely automated robotic aid to help us with our chores seems, at glance, an attractive proposition. Interviewing various groups of users suggests that most robotic vacuum cleaners do have some technical problems like limitations in suction power and inability t

The influence of a small valley on the air temperature has been studied in the Kungsmarken nature reserve, five km east of Lund. The development of cold air during clear, calm nights has been the main topic and the survey is a part of a project at the Department of Physical Geography, University of Lund, concerning the construction of a computerbased model to determine the development of cold air

I denna lågkonjuktur finns inte någon aktiv marknad, vilket resulterar i svårigheter att fastställa markandspriser och därtill goodwillvärdet. Undersökningen visar att det är mycket svårare att värdera goodwill i denna lågkonjunktur jämfört med i föregående högkonjunktur. Detta beror främst på den osäkerhet som lågkonjunkturen innebär för marknaden, svårigheten att förutse lågkonjunkturen längd oc

The purpose of our thesis is to, based on theory, investigate if venture capital investment generates value by increasing the credibility of Swedish start-up firms. If so, we continue by studying which factors influence the credibility value added in Sweden. The methodology is based on the concept of non-financial value added (NFVA) and we use primary data collected through a survey. We conclude t

The purpose of this thesis is to gain understanding of rebranding of a disgraceful organization. It will be a modest attempt gain insight into customer’s perception of a changed identity and how it affects the organization’s image and reputation.

Health plays a vital role in every human’s life; and the centre for the maintaining and retaining our health lies in the health care. Thanks to innovations in health care technology and innovations of new drugs the health care is constantly improving, which contributes to improved survival probability and improved quality of life. However, this development in health care comes at a high price, sin