This study explores entrepreneurial decision-making with respect to non-analytic and analytic behaviour among novice and expert entrepreneurs. In order to understand and categorise subcomponents, or strategies, of these two styles of decision-making think-aloud protocols were used. By exploring and comparing behaviour within various entrepreneurial scenarios, and segmenting it using precise catego

Sex chromosomes are chromosomes that carry vital sex-determining genes. Different sex determination systems and sex chromosomes have evolved from autosomes independently in different taxa; nevertheless, they share strikingly similar characteristics. Sex chromosomes undergo somewhat unique evolutionary processes due to paucity in recombination and transmission through only one of the sexes. As a re

Title: Earnings Management under IFRS Date of seminar: 2017-05-29 Authors: David Backaliden & Ragnar Nilhag Supervisor: Peter W. Jönsson Keywords: Earnings Management, Discretionary Accruals, Jones Cash Flow Model, IFRS, Conservatism. Purpose: To investigate how the introduction of IFRS for listed companies in Sweden has affected Swedish listed companies' use of earnings management.

Today's urbanization creates big cities. More and more people are facing the problem with the increasing housing prices, and they had often to live in small or shared apartments. Most of the kitchens in those apartments are often small, which leads to a increasing need to use the available space in a more efficient way. An investigation conducted for the existing solutions in the market, has r

The Church of Sweden is marginalized in society and the membership of the Church is decreasing, which means that the church's economy is on the decline, but the demands on the Church by its members have not decreased. This is a comparative study that deals with the roles of deacons and priests and their contribution to the Church. The aim is to get an overview of similarities and differences i

The current migration situation puts high pressure on the European Union. Today’s situation is unsustainable as some states receive a number of refugees beyond their capabilities while other states refuse to receive any at all. In 2016, the Commission presented a proposal that entails a mandatory distribution key for the relocation of refugees which for the member countries would lead to a lowered

När petroleumföretag letar efter nya oljefyndigheter har de möjligheten att på själva borrsträngen fästa instrument som mäter olika egenskaper i berggrunden. En del instrument används för att bestämma hur stor andel mikroskopiska porer den sedimentära berggrunden består av och vilken vätska som ockuperar porerna. Porositeten ockuperas alltid av en vätska - formationsvatten, olja eller gas. Dessa vEvaluating reservoirs with alternating sequences of sand and shale meet the challenge of quantifying the effect from clay minerals. The clay minerals have an impact on logging tools and the resulting data. When not considering the effects, a formation evaluation will present incorrect results on e.g. porosity and water saturation leading to management decisions based on poor quality interpretation

Starting in 1980, this study explores the development of gender equality in China through an intersectionality theory and perspective. In this thesis, three definitions of gender equality are used to examine China’s gender equality development. The intersectional theory is applied as a way of highlighting the complexities of society and academics, for example the issue of categorization. This stud

The Bogong and Turnip moths are two species of the genus Agrotis, similar in size, but different in life style. The Bogong moth is a long distance migratory species endemic to Australia, whereas the Turnip moth has a wide spread in Africa, Europe and Asia where it is considered a pest. The ocelli are single-lens eyes of the camera type, whose role is still unknown in many insects, including the st

The Greater Cairo is one of the most crowded cities in the world and it is the biggest metropolitan area in Middle East. The high population density in the Greater Cairo causes traffic problems that harm many living aspects. This study discusses one of the solutions for limiting the traffic congestions using bicycle as an alternative transportation mean which is already applied in many other count

This essay deals with the so-called Islamic State´s propaganda paper Dabiq and how the use of history in it helps create historically based depictions of the Islamic State´s enemies. I have analysed the first four issues of Dabiq from 2014 and used Jakob Dahlbacka´s definition of religious use of history and prophetic use of history as an analytical frame. I have analysed both text and images in D

The western culture has long been on the world stage in design, business, and cultural activities, while the beautiful Chinese historical culture is often forgotten. Culture communication and crosscultural design are fascinating fields. Combining design and business thinking is also an area that is worth to be researched. There are not many projects that have studied “cross-cultural” design with a

The aim of the thesis project was partially to map the process of procurement (and associated processes) within the Scalae department of Altran. Scalae works with ”Innovative (or New) Product Development” (IPD/NPD) in outsourced projects which are completely driven by the department following an agreed-upon framework. Purchases made in a project are made by Scalae and eventually forwarded to the c

Water meters provide the basis for generation of monthly water consumption invoices by the utility for all its customers. This makes the water meters an integral part of the utility’s asset base. However, like any asset, these meters sometimes fail to function as expected and may under register or not register any water consumption by the customers. When this happens, the revenues of the utility a

Fåmansföretagarreglerna syftar till att förhindra att högbeskattad förvärvsinkomst omvandlas till lägre beskattad kapitalinkomst. Inkomst som inte ryms inom årets gränsbelopp ska därför beskattas i inkomstslaget tjänst. För att undvika att en stor del av vinsten från en försäljning av ett fåmansföretag beskattas i inkomstslaget tjänst kan överlåtaren nyttja ett trädabolag. Förfarandet innebär atThe purpose behind the special tax rules for active shareholders in closely held corporations is to prevent that highly taxed salary income is converted into lower taxed capital income. Income that derive from qualified shares and does not accommodate within the yearly threshold is therefore taxed as salary. To avoid that a large portion of the profit originating from the sale of a closely held c

Idag finns det krav om trafikförsäkring för motorfordon i Sverige, för att garantera skälig ersättning till de drabbade. Försäkringsbolagen har dock en rätt att föra regresstalan mot den som vållade olycksfallet. Ifall olyckan orsakas av ett felfungerande fordon så kan regresstalan riktas mot fordonets tillverkare med stöd av PAL. Självkörande fordon kan dock komplicera tillämpningen av PAL på tvIn Sweden today, there is a mandatory vehicle insurance, to ensure fair compensation to the injured parties. However, the insurance companies have a right to recourse against the faulty party. If the accident was caused by a faulty vehicle, a claim can be made against the vehicle manufacturer, as stated in the product liability act. Autonomous vehicles can, however, complicate the use of the prod

Syftet med denna undersökning är att bidra med kunskap kring lärande och hur det är kopplat till självförtroende, självuppfattning och normer i undervisningen. Jag har valt att intervjua studenter från Musikhögskolan i Malmö, där jag för närvarande själv studerar till musiklärare. Studien utgår från studenternas perspektiv och är avgränsad till två huvudområden, undervisning i gehör och notläsninThe aim with this study is to try to contribute to the common knowledge about how learning is connected to self-confidence, and how norms and expectations influence a learning environment. I have interviewed students from Malmö Academy of Music (Sweden), where I am currently finishing my studies in music teacher education. The study assumes a student’s point of view, and is framed a round two sub

Servitut är något som skapas för att komplettera en fastighet och där finns två sorter: avtalsservitut och officialservitut. Servitut regleras i 14 kapitlet i Jordabalken, där de ska uppfylla rekvisiten: ändamålsenlig markanvändning, stadigvarande betydelse och i visst hänseende nyttja. Officialservitut skapas av lantmäteriet och regleras i 7 kapitlet Fastighetsbildningslagen och ska, förutom kravEasements are created as a complement to real estates. There are two kinds of easements: agreement-easements, which property owners can agree on, and utility easements, which are issued by The Swedish Mapping, Cadastral and Land Registration Authority (Lantmäteriet). Utility easements regarding waste disposal is something that is becoming more and more usual where 87 % are issued in the 21st centu

One component in writing development is a more efficient use of syntactic tools. Later syntactic development, specifically that of the noun phrase, is an understudied area, notably so for Swedish. The demand for specified and concise information in an expository text, and the availability of more planning time in the written modality, are important factors contributing to more complex noun phrases

Music has several functions in the Christian community and worship – it unites people by harmonizing many voices into one, it creates community and shapes identity through its message, and by its piercing beauty it is a sign that indicates and marks out eternity. This essay asks the questions why the small circle of friends with a shared interest in mysticism, Flodbergskretsen, elaborated their ow