SAMMANFATTNING Examensarbetets titel: Periodiseringsbaserad Earnings Management: IFRS 15 - Implementeringens effekt på beslutsnyttan Seminariedatum: 01/11/2023 Ämne/kurs: FEKH69, Examensarbete i Redovisning på kandidatnivå, 15 högskolepoäng Författare: Vinzent Lenander, David Solin och Emma Wall Handledare: Micael Jönsson Fem nyckelord: IFRS 15, Beslutsnytta, Diskretionära Periodiseringar, E

Adverbial uppträder, i modern svenska, i huvudsak i två positioner i satsen: postverbalt (sist i satsen) eller medialt (före det finita verbet i bisatser och efter det finita verbet men före ex. infinita verb i huvudsatser). VP-adverbial sägs ha sin naturliga position postverbalt, men de kan också placeras medialt. Denna uppsats undersöker faktorer som inverkar på placeringen av VP-adverbial i modIn Swedish, adverbials mainly occur in two positions in the clause: postverbally (last in the clause) or medially (before the finite verb in subordinate clauses and after the finite verb but before e.g. infinite verbs in main clauses). VP adverbials are said to have their natural position postverbally, but they can also be placed medially. This thesis examines factors that influence the placement

Against the existing complexity of sustainable development, especially surrounding the social dimension of it, this study had the purpose to explore how this affects the urban planning of the Swedish municipality Kungälv. Accordingly the aim of this paper has been to discover how the social dimension is planned for in the municipality’s different planning documents for the area of Ytterby, Kungälv

This study aimed to investigate how healthcare counsellors experience the on-call assignment. This was done by examining how the healthcare counsellors described their assignment, how they managed it, and what knowledge they used in the assignment. The study was conducted through semi-structured interviews with seven healthcare counsellors employed at two hospitals in southern Sweden. The analysis

Coastal areas are undergoing significant socio-ecological changes which intensify the control, extraction, and contestation over coastal resources. These changes have severe justice implications for those strongly dependent on coastal resources, including small-scale aquaculture (SSA) farmers. Yet, research on injustices faced by SSA farmers remains limited. By using a case study approach focused

The increase in stride time variability (STV) in people with mild cognitive impairment (MCI) has been shown to precede further cognitive decline. It is not fully understood to what extent these changes in STV can benefit from physical exercise, if intensity of exercise matters and if a positive effect on STV could also benefit cognition.

Sexual satisfaction has been found to be closely connected to the overall life satisfaction of individuals, making it a public health issue. Most of the previous research has focused on physiological factors related to sexual satisfaction. However, evidence suggests that psychological factors are at play, and can act as protective factors against the decline in sexual satisfaction. This thesis wil

In 2021, the public libraries and cultural centers of Gothenburg received initiated a project named “The Healing Force of Literature” (Litteraturens läkande kraft), aimed at promoting mental health among young adults through library programming. It included educating library workers on the topic of mental health, as well as methods of bibliotherapy and shared reading. Such health promotional activ

Malaria är världens dödligaste parasitsjukdom som årligen drabbar nästan 250 miljoner människor, varav 95% av fallen sker i Subsahariska Afrika. Över en halv miljon människor dör till följd av malaria varje år där majoriteten av dem är barn. Sjukdomen sprids av myggor som är infekterade av encelliga parasiter av släktet Plasmodium. Det finns fem Plasmodium-arter som kan smitta människor, varav P. The widespread and infectious disease malaria is still prevalent and endemic in many countries around the equator. The treatment and prevention of malaria is hampered by the rapid development of resistance in parasites against antimalarial drugs. In recent years, metal derivatives of chloroquine, the previously dominant antimalaria drug, have been studied as alternatives to overcome the resistance

Denna uppsats syftar till att undersöka de krav på human rights due diligence (HRDD) som anges i EU-förslaget till Corporate Sustainability Due Diligence Directive (CSDD-förslaget) för stora EU-bolag med begränsat ansvar (LLC), och erbjuder en omfattande översikt över dessa krav. För att ytterligare klargöra och underbygga de HRDD-bestämmelser som anges i CSDD-förslaget innehåller uppsatsen också This thesis seeks to examine the human rights due diligence (HRDD) requirements outlined in the EU proposal for the Corporate Sustainability Due Diligence Directive (CSDD proposal) for large EU limited liability companies (LLC), offering a comprehensive overview of these requirements. To further clarify and substantiate the HRDD provisions stated in the CSDD proposal, the thesis also includes a ca

Många anläggningar projekteras idag under jord. Det gör att det tillkommer krav på vattentätning av berget. Ett sätt att vattentäta en konstruktion är att använda dukmembran eller tunnelduk. Dock råder det oklarheter hur provningsmetoderna för brandklassificering och standarder skiljer sig internationellt. I en alltmer globaliserad värld är det viktigt att provningsmetoderna jämförs med varandra,

Modellering av PFAS i grundvattnet - undersökning om vilka metoder som används och vilka parametrar som påverkar PFAS kan sprida sig till dricksvattnet genom grundvattnet, och det är därför viktigt att vi har kunskap om hur vi kan simulera denna spridning för att skydda våra dricksvattentäkter. Poly- och perfluorerade alkylsubstanser, även kallade PFAS, är en grupp kemikalier som är nästintill oPFAS contamination in drinking water is a current problem, and new regulations for drinking water limits were recently implemented in each member country of the EU in January this year. Understanding the spread of PFAS in groundwater is therefore important to prevent it from reaching drinking water sources. Groundwater modeling is a valuable tool for this purpose. However, due to the specific char

Under de senaste åren har växthuseffekten växt och ökat i en otrolig fart som en effekt av allt koldioxidutsläpp som genereras av förbränning av fossila bränslen i dagens industri. Det har bidragit med att vi har fått klimatförändringar som ökade temperaturer på jordens yta runt om i världen. Ett stort fokus idag runt om i världen är att hitta ett sätt att dra ner på mängden utsläpp av koldioxid. Reducing CO2 emissions from combustion of fossil fuels is a big priority around the globe today. Some strategies to minimize air pollution and the increasing greenhouse gas effect are using recyclables and CO2 tax but an energy source replacement from fossil fuels is needed. Renewable energies are a good source of energy, but a stable storage system is required in order to be able to implement thi

In the digital era, the way people communicate has been greatly changed by information and communication technologies, such as social media. Internet memes spread virally among the public through social media platforms and utilized by contemporary people to communicate in the virtual world. Marketers or managers notice the impacts of internet memes and regard them as an effective tool to promote c

This study illuminates the pivotal role of start-ups in driving circular economy (CE) implementation in Indonesia. Using the Multi-Level Perspective (MLP) framework, this research explores the dynamic contributions of start-ups in fostering sustainable transitions from a linear to a circular economy. The qualitative data collection involved document review and semi-structured interviews, revealing

On June 24th 2022, nearly two thousand people attempted to cross the border between Morocco and the Spanish enclave of Melilla, resulting in dozens of deaths and injuries. Scholars have suggested that these border crossings in the Mediterranean highlight the systemic border violence that is exercised towards migrants in the region to prevent presenting them as isolated or sporadic. To contribute t