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Examensarbetets titel: En amerikansk övertygelse om anskaffningsvärde - Kvalitativ studie av värderingsgrunder inom det gemensamma konceptuella ramverket Seminariedatum: 2021-06-02 Kurs: FEKH69, Kandidatuppsats i redovisning, 15 HP Författare: Matilda Borén, Viktor Hillskär, Mathilda Åkesson Handledare: Kristina Artsberg Fem nyckelord: Verkligt värde, Anskaffningsvärde, Konceptuellt ramverk, Konv

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Legacy effects of spring temperature anomalies on seasonal productivities in northern ecosystems Direct and lagged effects from spring temperature anomalies for the time-period 2001-2018 have been investigated for northern ecosystems (> 30°N). Three different data sets of Gross Primary Production (GPP) estimates (GOSIF, NIRvGPP and FLUX GPP) have been used in tandem with concurrent climate data

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The purpose of this thesis is to first evaluate how the EU´s FD is implemented and understood on a national level in Sweden. This is done to highlight the process and division of power, together with the national implementation strategies demarcation across different actors in Sweden. The theoretical underpinnings operationalize the work of Hedelin and Lindström by two types of behavior presented

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Although attacks carried out by incels are a growing problem in Western countries, these attacks do not count as terrorism. The purpose of this thesis is to gain a clearer under-standing of why attacks carried out by incels are not considered acts of terrorism. The thesis attempts to answer this question by determining whether misogyny, definitions of critical components, or other factors account

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Hur kan ett nytt konstmuseum i Amiralsstaden bli en generator för stadens framtida utveckling? Mitt intresse att angripa denna fråga har uppstått i ett debattklimat där inblandade aktörer argumenterar för sina respektive ståndpunkter i lokaliseringsfrågan, men där avsaknad av konkreta visioner gjort att diskussionen nått en återvändsgränd. Med detta examensarbete vill jag med hjälp de verktyg och How can a new art museum in Amiralsstaden become a generator for city development? My interest in tackling this issue begun in a debate where stakeholders argue for their respective positions on the issue of location, but where the lack of concrete visions has led to the discussion reaching a dead end. In this thesis, I intend to utilize the tools and processes developed during my studies to make

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Diagnosen ADHD förknippas vanligtvis med pojkar vilket resulterat i att flickor och kvinnor med diagnosen tenderar att inte belysas inom forskningsfältet. Stereotypen för adhd blir därmed de symtom som pojkar yttrar och upplever. En naturlig konsekvens av detta blir att flickor får sin diagnos sent i livet, där flickorna kämpat med bland annat sociala relationer, uppförande och arbetsliv då d inte

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From the 1920s to the 1970s, a great leveling in incomes occurred throughout the industrialized world. However, our knowledge on the trends and causes of the great leveling are inconclusive, especially as research primarily has focused on the trends of the top 10 percent of income earners. By compiling a new micro dataset on the individual level from tax records for specific top and low-income dis

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projektado is a newly formed international and transdisciplinary design collective that addresses contemporary design from a critical perspective. The collective aims to create an open environment for designers from different disciplines, nationalities and levels of experience, to openly discuss our industry and its impact, as well as to propose new perspectives and directions for its future. pr

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The increased human dependence on fossil-based fuels, industrial chemicals, and structural materials has caused a drastic increase in atmospheric CO2 levels during the past 50 years. Consequences of this have been observed in the disruption of terrestrial and aquatic ecosystems. Bioengineering of photosynthetic organisms capable of converting CO2 into biomass and value-added organic molecules prov

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The board at the Student accommodation house Michael Hansens Kollegium (MHK) in Lund, Sweden was interested to investigate if the building Benzelius 2 could benefit from having a solar system installed on it’s roof. The report shall answer on what eventual costs and savings the solar system would result in. The report shall give the board of MHK an indication whether to invest or not. Several meth

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The study done in this thesis was based on a planned eco village in Röstånga, Sweden. The aim of the study was to find a solution into which energy- and ventilation systems that were sustainable and had the least environmental impact in combinations with each other and the chosen building materials. This has been done through literature studies, simulations and life cycle analysis based on those t

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The housing shortage in Sweden means that a lot of focus is placed on finding new efficient methods that allow for a faster and more cost-effective construction. The type of industrial construction that was used in the so called Million Program in Sweden in the 60s and 70s was substandard in many ways and has given many Swedes a negative image of what industrialized construction and prefabrication

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Ett ökat behov av äldreomsorg förväntas på grund av en befolkning som bara blir äldre. Svensk hälso- och sjukvård är känd för att redan vara belastad och som ett resultat strävar Sverige efter att bli bästa landet i världen på digitaliserings- och e-hälsolösningar. Examensarbetet har gjorts i samarbete med Doro Care, ett internationellt företag som arbetar med digitala lösningar som möjliggör digAn increased need for elderly care and health care is expected due to a population that is only getting older. Swedish health care is already known to be burdened. As a result, Sweden aims to become the best country in the world in using digitalisation and e-health solutions. This thesis was done in collaboration with Doro Care, an international company that offers digital solutions enabling dig

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Despite decades of intense research, the behavior of water molecule still warrants new research.Water flow through various pipe systems has become a pivotal corner stone of functioning human infrastructure. the energy consumed by the pumping system takes the proportion ofaround 22% of the supplied energy for electromotors around the world (Shankar et al. 2016). A large amount of annual budget in e

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Purpose: The aim of this study is to explore and understand how online music consumers develop loyalty towards musicians as brands, along with potential reasons behind that process. Methodology: The study explores the phenomenon of loyalty development of online music consumers towards musicians as brands. The exploratory, relativist and abductive perspectives have been adopted through a series of

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In urban areas, the battle of space is more important than ever. The spaces and environments we grow up in are shown to be crucial for the identity we develop throughout our childhood. Therefore, the way our cities are designed and developed can largely impact who we become. The whole perception of society starts with children’s play, yet we tend to deprioritize their playing environments. For dec

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I vår tids globaliserade värld med tilltagande turism, utlandsarbete och studier på utländska lärosäten ökar även förekomsten av transnationella kärleksrelationer. Människor träffas, blir förälskade och vill leva tillsammans. Denna kvalitativa studie handlar om kvinnor och män som har migrerat till Sverige på grund av nyetablerad kärleksrelation med en person från Sverige eller annat nordiskt land

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Bakgrund: Att bedöma patienter med panikattack kan upplevas som svårt för sjuksköterskor. En panikattack är ett ofarligt men obehagligt tillstånd med symtom som liknar ett livshotande tillstånd. Upplevelsen av att bedöma patienter med panikattack kan ge uttryck för flera olika tankar och känslor hos sjuksköterskor. Syfte: Syftet var att genom en litteraturstudie sammanställa befintlig forskning kr

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Climate change is a long-term challenge that requires urgent actions. An increased amount of greenhouse gases in the atmosphere, causing changes in the climate system such as melting glaciers and extreme weather conditions, are correlated to economic growth. To mitigate climate change, there is a need to evolve efficient strategies to reduce greenhouse gas emissions from companies within all branc