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This paper presents the first empirical study on Chinese firms’ disclosure of macroeconomic risks. We study the impact of mandatory IFRS adoption in 2007 on listed Chinese firms’ disclosure of macroeconomic risks. 45 out of 100 firms improved their quality of disclosure in their 2010 annual report compared to 2005 (or 2006).We also find that that firms which employ Big 4 audit firms, belong to fin
Summary: This is an investigation of Early Holocene water level changes based on the sediments in two bays, Sörevik and Norrevik on Senoren, an island in the Karlskrona archipelago in eastern Blekinge southeastern Sweden. This area has experienced a number of transgressions and regressions since the last deglaciation at approximately 12,600 BP. The history of the Baltic is characterized by many dr
En detaljerad sedimentologisk studie har gjorts på en sektion längs med en moränkulle vid Törnåkra i Småland, södra Sverige. Två sedimentära enheter, enheterna A och B, identifierades baserat på deras sedimentologiska särdrag. Den understa enheten (A) bildades genom vertikal pålagring av gravitationsdrivna sedimentflöden (diamiktona lager), kombinerat med att smältvatten dissaggregerade en stor deA detailed sedimentological study was made on a section along the side of a moraine hummock at Törnåkra in Småland, south Sweden. Two sedimentary units, A and B, were identified, based on their sediment characteristics. Unit A, the lower one, was formed due to vertical stacking of sediment gravity flow deposits (diamict beds) in combination with melt water disaggregation of such beds, leaving resi
This thesis has investigated the formation of sectarian identities on Northern Ireland. The thesis argues that the key factor in creating and maintaining sectarian identities is cultural violence. Cultural violence creates and maintains sectarian identities by closing the historical narratives, the identities and thus putting the society in melancholia. The thesis has investigated republican and l
This thesis centers on the work of the Swedish critic, filmmaker, and scholar Gösta Werner (1908-2009) and analyzes his commissioned short film Tåget - en film om resor och jordbundenhet (1948). Although recent developments in film studies show an upsurge of interest in the previously neglected field of the industrial film, in-depth case studies of the relationship between filmmaker and commission
Kan skuggträd och landskapsdesign minska insektsangrepp på kaffe? Kaffe är en av de viktigaste handelsvarorna i världen, uppskattningsvis dricker 500 miljoner människor över hela världen denna mytomspunna dryck. Svenskarna konsumerar massvis med kaffe, i medeltal hela 161 liter/person/år, vilket skulle räcka till att fylla ett badkar. Över 20 miljoner familjer i över 50 länder är beroende av kaff
Affärsmetoders patenterbarhet har diskuteras under en lång tid, dock är de exakta kraven för att en affärsmetod ska anses patenterbar och dessas tolkning inte tillräckligt klarlagda, varken i USA eller i Europa. Även om patenterbarheten av affärsmetoder inte har varit en okomplicerad fråga i USA, har både de amerikanska domstolarna och det amerikanska patentkontoret uppvisat en förhållandevis libeThe patentability of business methods has been debated over a long period of time, nevertheless the exact requirements for a business method to be patent eligible and their interpretation remain unclear both in the US and Europe. Although the patent eligibility of business methods has not been an obvious matter in the US, the US courts and the US patent office has chosen to adopt a quite liberal s
Recent findings have shown that listening to white noise can improve memory in people with ADHD or low levels of attention. The current study explored whether white noise can improve performance on a test of sustained attention. Participants (N=19) were divided into an attentive (N=10) and inattentive group (N=9) based on the inattention sub-section of the ASRS (Adult Self-Report ADHD Scale). Part
There is a recurring argument among scholars concerning entrepreneurship education: some argue that it lacks value, others disagree, pointing out that concrete outcomes can be achieved by a combination of academic learning while obtaining practical experiences at the same time. There have been studies of both aspects but without a clear conclusion. In this study, we conduct personal interviews wit
Popular science summary: New approaches for treating lakes with ammonia pollution Extract of Yucca shidigera, a desert plant, has been used in aquaculture to control ammonia in the water. Microalgae has been proved effective in removing ammonia and phosphorous from wastewater of agriculture and aquaculture. Therefore, it is possible that they could remove ammonia from lakes. Hence, several fish t
Populärvetenskaplig sammanfattning Ska du flyga långt med de där vingarna? Vissa fåglar flyger långt, andra inte. Silvertärnorna flaxar med vingarna från Arktis till Antarktis medan pingvinerna använder vingarna för att simma och inte flyger alls. Eftersom att olika fåglar använder sina vingar på så olika sätt så har nämnda vingar anpassats efter vingbärarnas behov. Vissa studier har visat sambaAbstract Bird wings are adapted to the needs of the birds and bird wings therefore differ between species, but also between ages and sexes. In this thesis, an interspecific analysis investigating relations between measurements of wing shape for birds within the Sylviidae-family, revealed strong connections between morphologically unrelated measurements. Long distances (compared to the wing length
This thesis evaluates the success of a fundamental investing strategy on the Swedish stock market between 2004 and 2016. The main purpose is to examine if the F_Score system developed by Piotroski (2000) could be used to identify winners and losers during aforementioned time frame. A lot of research has previously been conducted on the topic of fundamental investing and some focusing on F_Score. T
This thesis empirically examines the impact of democratic transitions on innovation using a difference-in-differences method on a panel of 168 countries from 1960 to 2019. Patents, R&D expenditure, and scientific articles are employed as proxies for innovation. The results indicate that democratisations have a positive effect on patents. This association is significant for permanent democratis
The maturation of whisky is a long and complex process, the extremely long waiting time causes a large cost for new whisky distilleries, and without sufficient funding, it is hard to start a whisky business. To produce satisfying whisky products within the short term, accelerating the reaction during aging provides a promising approach. Various chemical reactions take place during this stage, this
Consumption-based emissions have increased rapidly during the last few decades and measures to battle climate change have included numerous initiatives to reduce greenhouse gas emissions. The European Union is currently in the process of implementing its new Carbon Border Adjustment Mechanism, to level the playing field between domestic producers and importers by setting the same requirements conc
Understanding third spaces as spaces of resistance and hybridity, this thesis examines western policies of remediation from a minoritarian perspective. It is an attempt to understand textual reality from a minoritarian viewpoint with tools offered for such critical analysis. Policies and organizations of influence are the greatest transmitters of homogeneous values; understanding power through tec
Moms-systemet har blivit en allt viktigare inkomstkälla för medlemsstaterna i EU över det senaste årtiondet. Men på grund av oro över suveränitet och oförmågan att nå consensus över hur gränser ska behandlas i samband med moms har nu systemet blivit utdaterat, komplicerat att följa för de som vill handla över gränserna samtidigt som systemet är öppet för bedrägeri. Denna uppsats kommer att undersöThe VAT system has become an increasingly important source of revenue for the European Member States over the past decade. But due to concerns about sovereignty and inability to come to a consensus on how to treat borders in relation to the VAT, the system is now imperfect, outdated, complicated to follow for those wanting to trade cross border while also being vulnerable to fraud. This thesis wil
In a modern-day circular economy context, there is a dire need for companies all over the world to change and adapt their business model from linear to circular. This thesis is thus dedicated to deepening the understanding of business models in circular transition, by looking at effects on the specific business model components: value proposition, value creation and delivery, and value capture (as
This thesis explores the nature of the challenges local NGOs face when responding to the humanitarian crisis in Venezuela. In doing so, it draws on material collected from distance interviews with Venezuelan NGOs involved in delivering humanitarian aid and on qualitative analysis of political statements from members of the Venezuelan government. Further, it investigates whether and how identified
