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This paper sets out to estimate expected lifetime of revolving credit facilities (e.g. credit card products) and is motivated by the introduction of the International Financial Reporting Standard 9 (IFRS 9) and its requirements for loan impairments. The reporting entity is required to estimate lifetime expected credit losses for certain nancial instruments. In practice, maximum contractual period What period should credit losses be estimated over in IFRS 9? When the standard on how to account for credit losses moves to an expected loss approach, there is a need to find out how far into the future to look for losses. This is known as the expected lifetime, and I have dived into interpreting how the IFRS 9 standard can be implemented in a model for expected lifetime for credit cards and simi

Pålitliga simuleringar av komponenters hållfasthet kräver att materialets egenskaper studeras ordentligt. Gummi med fyllmedel uppvisar olika egenskaper beroende på tillämpning. I denna studie undersöks möjligheten att använda förenklingar vid simulering av materialets egenskaper.The aim of this study was to examine if simplified linear analysis can be used to capture the complex and non-elastic behaviour that filled rubber exhibits. Linear analysis includes both linear elastic material models and a linear solving technique. The studied part in this thesis was a hose, connecting the air-inlet and turbo in a Scania truck engine. The studied material was a filled EPDM-rubber

I Sverige berörs 200 barn per år av att en förälder utvisas ur landet. Barn har en del rättigheter dels genom vissa bestämmelser som finns i svenska lagar som FB, SOL och UtlL men även i EKMR och barnkonventionen. Möjligheterna att utesluta utvisning i ett mål kring utvisningsfrågan på grund av brott där utlänningen har barn i riket finner man främmst i 8kap 11§ UtlL. Denna lagändring infördes eft

I samhällsdebatten har åsikter om en mer effektiv brottsbekämpning växt fram på den senaste tiden. Debatten har utmynnat i flertalet offentliga utredningar som presenterar potentiella lagändringar. Förslagen innebär att en avvägning måste göras mellan effektiv brottsbekämpning och rättssäkerhet, eftersom dessa medför en stor risk att individens rättigheter inskränks. Syftet med uppsatsen är att bIn the public debate, opinions about more effective law enforcement have emerged in recent years. The debate has resulted in public investigations that present potential changes to the law. The proposals imply that a balance must be struck between effective law enforcement and the rule of law, as the proposals entails a great risk for the rights of the individual to be restricted. The purpose of

The High-Intensity Baryon Extraction and Measurement experiment (HIBEAM) is proposed as one of the experimental stations at the European Spallation Source (ESS). This experiment will mainly focus on the neutron into sterile neutron oscillations which violate the baryon number (B) by one unit. The sterile neutrons are hypothetical dark matter candidates. The neutrons suitable for the experiment hav

Cytochrome c oxidases - why you need copper to breathe The next time anyone will ask you to provide any proof of evolution, you can surprise them by mentioning cytochrome c oxidases. Not only this answer will make you look smart and knowledgeable, but it will also provide a very solid example of something that brings together any oxygen-breathing organism, from the smallest bacterium to a majesti

Vittnesmålen i Polska källinstitutet i Lund utgör idag en unik intervjuskatt som saknar motstycke! Föreliggande komparativa fallstudie analyserar hur förintelseöverlevande behandlades i koncentrationslägren och hur detta skildras i de polska vittnesutsagorna om Förintelsen från 1945 – 1946. I undersökningen tillämpas flera olika metoder bl.a. kvalitativ textanalys i kombination med en kvantitativ The witness testimonies at the Polish Research Institute archive in Lund constitute today a unique and unparalleled interview gem! The subsequent comparative case study analyses how Holocaust survivors were treated in the concentration camps and how this is described in the Polish witness testimonies about the Holocaust from 1945 - 1946. Several different methods are applied in the study including

Background. In the past years, there has been a major shift towards the consumption of healthier, more sustainable, and more convenient food products. These trends have triggered a response from the food industry, instigating the reformulation of several products. The challenge is removing or replacing certain ingredients, without sacrificing certain elements such as taste, texture, or shelf-life.

Problem - Uncertainty greatly burdens innovation in tech-driven industries which has made decision-making an art-like navigation, especially within the Fuzzy Front End of operations. This has motivated previous researchers to study the effectual decision-making principles originated by Sarasvathy in regard to a wide variety of audiences such as entrepreneurs, start-ups and top management. Employee

This study sets out to investigate the non-diegetic music in Christopher Nolan’s Interstellar (2014) in order to highlight its implicit narrative functions and meanings. The theoretical approach consists of semiotic concepts such as ‘Cognitive denotative’ and ‘Cognitive connotative’ functions by Emilio Audissino, ‘Myth’ and ‘Anchorage’ by Barthes as well as Claudia Gorbman’s ‘Connotative Cueing’.

Inventory control is a subject that impacts more or less every section of most businesses, hence companies today view it as a crucial problem of strategic importance (Axsäter, 2015). Managing inventory is a complex task which can be made even more complex by considering multiple items interacting with each other throughout the supply network. This master thesis attempts to show, through a case stu

Malawi är ett land i södra Afrika och betraktas som ett av de fattigaste länderna i världen. Befolkningen lever framför allt på landsbygden och är helt beroende av jordbruk för att överleva. Det finns dock inga register och ingen säkerställd rättighet över marken de brukar. Användandet av geografiska informationssystem, GIS, ökar runt om i världen. Hos ett jordbrukskooperativ i Malawi, NASFAM, fiMalawi is a country in southern Africa and considered to be one of the poorest countries in the world. The main part of the population lives in rural areas and is completely depending on farming for their livelihood. There are, however, no records of land registration or tenure for the smallholder farmer. The use of geographical information systems, GIS, is increasing around the world. At a small

Utgångspunkten för uppsatsen är Svea hovrätts uppmärksammade dom i mål B 2457–23 (Swedbank-domen). Domen rörde Swedbanks tidigare vd, Birgitte Bonnesen, som dömdes för grovt svindleri på grund av att hon undanhållit information om misstänkt penningtvätt i bankens estländska verksamhet. Eftersom svindleribrottet sällan prövas i domstol har Swedbank-domen stor betydelse för hur verkställande direktöThe starting point of this thesis is the widely discussed ruling by the Svea court of Appeal in case B 2457–23 (the Swedbank-case). The case concerned Swedbank’s former chief executive officer (CEO), Birgitte Bonnesen, who was convicted of gross swindle for withholding information about suspected money laundering in the bank’s Estonian operations. Since swindle cases are rare, the Swedbank-case is

”Hwart hjerta andas krig”: an analysis of the depiction of war in Skillingtryck 1770–1830. Even though modern Swedish history has been distinctively peaceful, with the country not having been at war since 1814, the Swedish prime minister Ulf Kristersson stated in January 2025 that Sweden, while not at war, is not at peace. Since conceptualizations of war have varied throughout history, this thesis

Acknowledging the role of cities in climate action, EU designed the mission “100 climate neutral and smart cities by 2030” or the Cities Mission. The Cities Mission aims to provide cities the opportunity to exchange knowledge and best practices, as well as to offer guidance with respect to achieving climate neutrality, including through governance innovations. Given the recent implementation of th

Genom bestämmelserna om processuell edition i 38 kap. rättegångsbalken kan en part i ett tvistemål få tillgång till en handling av bevisbetydelse som innehas av motparten eller tredje man. Denna så kallade editionsplikt uppställer flera bifallsförutsättningar. Editionsyrkandet måste ta sikte på en handling som är identifierad, innehas, kan antas vara av betydelse som bevis och som är rättsligt relThe provisions of Chapter 38 of the Swedish Code of Judicial Procedure enable the parties in a civil litigation to gain access to a document held by the counterparty or a third party. The obligation to produce a document requires that the document is identified, in the possession of the respondent, of judicial significance and that it can be assumed to be of importance as evidence. In addition, so

This essay examines articles published on the English editorial websites of Al Arabiya and Al Jazeera that discuss the protests that have taken place in Iran following the death of Mahsa Zhina Amini. The study is based on the framing theory, the gender theory, and the theory on “primary definers”. The purpose of the essay is to present which people get their voices heard in the media's coverag

Uppsatsen redogör för vilka sakrättsliga regleringar som blir verksamma och kan skydda en förvärvare eller panthavare mot överlåtaren och pantsättarens borgenärer när aktier i kupongbolag överlåts eller pantsätts men för vilka aktiebrev inte utgivits. Transaktioner med aktier i onoterade aktiebolag, vilka i de flesta fall utgörs av kupongbolag, blir allt vanligare och desto mer säll-synt är förekoThe paper describes the rules of property law that become effective and can protect an acquirer and pledgee against the transferor or pledger's creditors when shares in coupon companies are transferred or pledged but for which share certificates have not been issued. Transactions in shares of Swedish unlisted limited liability companies, which in most cases are coupon compa-nies, are becoming

The order-to-delivery (OTD) process for a specific product group at ASSA ABLOY Entrance Systems (AAES) has been underperforming lately and failing to meet changing customer expectations, especially regarding reliability and speed. The current process configuration has been assessed as outdated and inadequate for efficient distribution of the product. Since the OTD process was configured, supply ch

Close international collaboration between pediatric oncologists has led to marked improvements in the cure of patients, seen as a long-term overall survival rate of about 80%. Despite this progress, neuroblastoma remains a challenging disease for both clinicians and researchers. Major clinical problems include lack of acceptable cure rates in high-risk neuroblastoma and potential overtreatment of