Denna uppsats syftar att besvara frågan när kausalitet föreligger för revisorers skadeståndsansvar. Denna fråga har varit aktuell sedan det kända Prosolvia-målet kom för några år sedan. I det målet ansåg hovrätten att för att bestämma om kausalitet förelåg var man tvungen att skapa ett hypotetiskt händelseförlopp. I detta hypotetiska händelseförlopp undersöktes om skadan hade uppkommit om revisorThe current statues of confusion for accountant’s damage claims is spreading in Sweden. After the highly mediatized Prosolvia-case a lot of questions regarding causality has surfaced. When does causality for an accountant’s damage claim become applicable? Since the Prosolvia-case verdict there has been a stream of confusion of how the court decided to determine the causality. They decided that one

Godstransporter fyller en central roll i det industrialiserade och globaliserade samhället. I takt med att den globala handeln har ökat har en ökad efterfråga på transporter drivits fram. Trots att transporter bidrar till ekonomiska och sociala fördelar världen över står transportbranschen inför flertalet hållbarhetsrelaterade problem där godstransporter har identifierats som ett av de största hotEffective freight transportation is a central part of the modern society, creating social and economic benefits. Nevertheless, the logistics industry is facing substantial sustainability challenges, where freight transports have been identified as the main environmental hazard. Scholars have previously highlighted the centrality of the purchasing process for reducing the environmental impact of th

PURPOSE: The purpose of this research project is to further advance theory on management of product development by providing insights on customer orientations. The study contributes to the literature by bringing in Actor-Network Theory (ANT) as a new perspective to theorize the process of translations between customer orientation and engineering orientation within product development. RELEVANCE:

Syftet med uppsatsen var att undersöka skadeståndsansvaret för sakskada på lös egendom som glömts kvar eller tappats i en näringsidkares affärslokaler av en person som har eller har haft ett avtal med näringsidkaren för att utnyttja hans tjänster. För att kunna uppfylla det övergripande syftet med uppsatsen utgick jag från följande frågeställningar: - Under vilka förutsättningar kan en näringsidkThe aim of this thesis is to investigate the liability for property damage which has been inflicted on personal property belonging to a private person which is left behind or has gotten lost in premises belonging to a businessman, when the owner has or has had a contract with the businessman concerning his services. In order to meet the overall objective of this paper, I formulated the following q

Seminariedatum: 2015-06-04 Ämne/kurs: FEK P01 Författare: Katarina Koefoed Handledare: Lars Carlman Nyckelord: Varaktiga konkurrensfördelar, fysisk teknologi, kundnytta Syfte: Att ta reda på varför konkurrensfördelar generellt sätt ofta är kortvariga inom fysisk teknologi och hur man kan få fysiskt teknologi att bli varaktig är syftet med denna uppsats. Metod: Studien är gjord med ett deduktivt andevice industry Seminar date: 2015-06-04 Course: FEK P01 Author: Katarina Koefoed Advisor: Lars Carlman Key words: Sustainable competitive advantage, physical technology, customer benefit Purpose: The purpose of this study is to find out why competitive advantage often is of short term character within physical technology, and how it is possible to make physical technology sustainable. Methodology

The turbulent market environment experienced over the last decades has attracted the broad interest of institutional and retail investors towards non-directional and absolute return investment strategies. The scope of this paper mainly concerns the investigation of whether a pairs trading strategy based on the cointegration approach generates excess returns on the Swedish equity market or fails to

One of infiltration ponds used in the preliminary step for drinking water production at Vombverket in the southern part of Sweden was set for the experiment in this study. The pond was split into two sides as one side received the source water from Vomb Lake and (untreated side). For another side, the water from the same source was pre-treated by DynaSand filter and PAC before transferred into the

Vegetation on land is globally taking up about 30% of the CO2 that is emitted by human activities (oceans take up 30%, while 40% remains in the atmosphere). This ability to store carbon in the vegetation and in the soil is very important to mitigate the climate changes, but all land based ecosystems are not carbon sinks. Ecosystems that are losing carbon needs to be further investigated, so we can

This thesis covers specification and development of a distributed measurement system intended for CAN bus. It was completed at Scania CV, Södertälje in collaboration with Lund University. The goal of the thesis is to specifiy and develop a distributed measurement system that helps Scania with acquisition of functional and electrical data. Several topics are adressed such as filtering, at what spee

Vi studerar multipliciteten av egenvärdena till Laplace-operatorn i enhetsskivan med Neumann-randvillkor. Vårt resultat är att alla egenvärden är enkla eller dubbla, ett resultat som är välkänt om man istället föreskriver Dirichlet-randvillkor. Beviset bygger på några egenskaper hos Besselfunktioner. Vi ger också en tillämpning på stående vattenvågor i en cylinder.A study is made of the multiplicities of the eigenvalues of the Laplace operator in the unit disc with Neumann boundary conditions. Our result is that all eigenvalues are simple or double, a result which is well-known if one instead considers Dirichlet boundary conditions. The result is proved by using some properties of Bessel functions. We also give an application to standing water waves in a cy

Syfte: Undersöka lönens påverkan på agentens ansträngning beroende på agentens position i karriären. Hypoteser: 1: Det finns en negativ korrelation mellan lön och ansträngning. 2: Det finns en negativ korrelation mellan position i karriären och ansträngning. Metod: Studien har antagit en tvärsnittlig forskningsdesign genom en deduktiv ansats. Datainsamlingen har skett genom en enkätundersökningPurpose: Investigate the wage’s impact on the agent’s effort depending on the agent’s position in the career. Hypotheses: 1: There exists a negative correlation between wage and effort. 2: There exists a negative correlation between position in the career and effort. Methodology: The study used a cross-sectional research design in the form of a deductive approach. The data has been sampled thro

Syftet med denna uppsats är att få en ökad förståelse för hur destinationer med mörk historia arbetar med imageutveckling samt vilken roll lokalbefolkningen har i identitetsutvecklingsprocessen. För att kunna besvara syftet utgår vi därför ifrån två perspektiv. Organisationens perspektiv samt lokalbefolkningens perspektiv på destinations- och imageutvecklingsprocessen. Utifrån detta syfte har vi s

The latency of networks depends closely on the network diameter, which means that packets need to traverse a low number of switches in the network. Unfortunately, obtaining good performance in low-diameter networks is often difficult and requires a thorough understanding of both the characteristics of the network topology and the applications. This thesis investigates the characteristics of the l

Swedish environmental politics is held together by an environmental objectives system consisting of one generational goal, 16 environmental quality objectives and 24 milestone targets. In order to achieve these objectives municipalities are considered to play an important role. The purpose of this study is to examine how municipalities can take reduced climate impact into account when they deal wi

Physical interaction between humans in the form of touching is associated with positive outcomes. It has a promotional influence on well-being, compliance and helping behaviour. Based on the notion that the universal need to belong could be satisfied with a touch, this study explored the question, if one brief touch on the shoulder could enhance the feeling of general belongingness. It was also hy

Brott med rasistiska motiv har från samhällets sida länge varit särskilt angelägna att bekämpa. I denna uppsats behandlas bland annat frågor rörande de högerextrema grupperingar som trots detta verkat i Sverige. Tre grupperingar undersöks, Nordiska rikspartiet, Svenskarnas parti och Svenska motståndsrörelsen. Av dessa existerar i skrivande stund endast Svenska motståndsrörelsen som bedöms kunna vCrimes with racist motives have since long been particularly important for society to oppose. This study examines amongst other questions issues concerning right-wing groups who have in spite of this acted in Sweden. Three groups were examined, Nordiska rikspartiet, Svenskarnas parti and Svenska motståndsrörelsen. The only existing group today is Svenska motståndsrörelsen. It is estimated that Sve

The bachelor thesis contains a study about the virtual world of commercially fashion and as an aspect of this the social media instagram and its democratizing features in a fashion system. Today as a user of social media we are always open for communication and interaction of some kind with the help of our mobile phones. This has changed merchandising within fashion and the way it promotes itself.