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Since IFRS is a principle-based system of norms, there is room for interpretation. This can lead to smoothing of the company’s net profit, based on the management's subjective choice. A correlation can exist, that the scope for interpretation may lead to the manipulation of the net profit. The purpose of this study is to investigate whether listed Swedish firms use earnings management in the f
This study investigates the emergence of accountability in a natural resource-rich regency in Indonesia namely Bojonegoro. While it is widely acknowledged that natural resource-abundance tends to be associated with predatory states, Bojonegoro has able to promote accountability and achieve a high level of economic growth in the last five years. This paper thus attempts to analyze the incentives th
KOL smyger sig på rökaren – Vetenskap och Hälsa Hoppa till innehåll Vetenskap och hälsa Populärvetenskapligt om medicinsk forskning i Skåne Teman Podd Tidskrift Prenumerera Om webbplatsen Kontakt Sök Sök KOL smyger sig på rökaren 2010-01-08 ⚠️ Den här artikeln är mer än 5 år gammal. Nya forskningsrön kan ha tillkommit. De första symptomen kommer ofta smygande och är lätta att nonchalera. Rökar
https://www.vetenskaphalsa.se/kol-smyger-sig-pa-rokaren/ - 2026-07-17
Popular Abstract in English Popular Summary Since the beginning of mankind, humans have managed to find ways to make use of the resources available at hand in order to survive and even to improve their livelihoods. The basic needs for food as well as other amenities were met from plant- and animal resources until the 19th century when industrial revolution changed the base of production to fossilAbstract Biocatalysis is considered as benign and efficient alternative to chemical catalysis for organic syntheses. Lipases are the most versatile biological catalysts implemented so far with great potential for production of different chemicals and materials in non-conventional reaction media. This thesis presents investigations on lipase catalyzed esterification and transesterification reaction
Malmö Academy of Music has three concert halls in varying sizes. Each hall can be adapted to different types of concerts and events. House rulesWhen a concert hall has been used, everything (furniture, music stands, risers, etc.) must be returned to its original place. Further information is posted on the wall in each concert hall and on the back of the entrance door.Never block the escape routes.
https://www.mhm.lu.se/internt/school-premises/concert-halls - 2026-07-15
The present status of particle physics is that the Standard Model has been completed with the discovery of theHiggs boson in 2012, but there is a multitude of phenomena in nature which is not accounted for by this model.Researchers are investigating possibilities for detecting new physics at the current particle physics facilities, withthe Large Hadron Collider (LHC) at the frontier. As no signifi
In response to increasing threats to biodiversity, conservation objectives have been set at national and international level, with the aim of halting biodiversity decline by reducing direct anthropogenic pressures on species. However, the potential effects of conservation policies derived from these objectives on common species remain rarely studied. Common species are often not the primary specie
Tejpning mot skoskav orsakade kontaktallergier hos rekryter – Vetenskap och Hälsa Hoppa till innehåll Vetenskap och hälsa Populärvetenskapligt om medicinsk forskning i Skåne Teman Podd Tidskrift Prenumerera Om webbplatsen Kontakt Sök Sök Tejpning mot skoskav orsakade kontaktallergier hos rekryter 2024-03-01 Forskare uppmärksammar risker för kontaktallergier vid långvarig användning klistertejpning
https://www.vetenskaphalsa.se/tejpning-mot-skoskav-orsakade-kontaktallergier-hos-rekryter/ - 2026-07-16
A mm-wave divide-by-two circuit with high injection efficiency, implemented in a 28-nm fully-depleted silicon-on-insulator (FD-SOI) CMOS process is demonstrated stand-alone, as well as using an on-chip voltage controlled oscillator (VCO) as the input signal source. Measurements show that the divider has a 30.1 % tuning range centered at an output frequency of 24 GHz, at an input signal power of -1A mm-wave divide-by-two circuit with high injection efficiency, implemented in a 28-nm fully-depleted silicon-on-insulator (FD-SOI) CMOS process is demonstrated stand-alone, as well as using an on-chip voltage controlled oscillator (VCO) as the input signal source. Measurements show that the divider has a 30.1 % tuning range centered at an output frequency of 24 GHz, at an input signal power of -1
Instruktioner till studenter inför läsårsstarten 2020 Välkomna till Konsthögskolan i Malmö läsåret 2020/2021! Undervisning på campus och på distans Glädjande nog har vi nu möjlighet att återgå till campusförlagd undervisning på Konsthögskolan men eftersom Coronapandemin är långt ifrån över så är direktiven fortsatt distansundervisning i så stor utsträckning som möjligt. Sammanträden eller möten ko
Presently the telecom industry is going through a massive shift in technology. In the business to business environment regarding delivery and service of fixed telephony, the traditional circuit-switched PBX (private branch exchange) technology is successively replaced by a new Ip-based (Internet protocol) PBX technology. The new way of switching voice-calls doesn't demand a separate infrastruc
Despite various ongoing international initiatives, the intensity and frequency of weather-related natural hazards is expected to continue to increase globally. Increasing our understanding of how to mitigate the consequences of such natural hazards through better detection, planning and preparedness, has constituted the overarching objective of this thesis. The thesis is based on three papers: PapDespite various ongoing international initiatives, the intensity and frequency of weather-related natural hazards is expected to continue to increase globally. Increasing our understanding of how to mitigate the consequences of such natural hazards through better detection, planning and preparedness, has constituted the overarching objective of this thesis. The thesis is based on three papers: Pap
Board of Directors Term of office: 1 January 2024 - 31 December 2026At Malmö Academy of Music, the Board of Directors is the highest decision-making body. It consists of 12 members: seven teachers, two other employees and three student representatives, including a doctoral student. They are appointed by election in each category. The school's Head of Department is chairperson. ChairpersonHans Hell
https://www.mhm.lu.se/internt/board-committees-collegiums-and-councils - 2026-07-15
The aim of this study is to investigate how documents regulating municipal work related to housing provision are shaped, and how they utilize concepts of “need” and “demand”. Interviews with municipal planners are conducted to deepen the understanding of the municipal role in Swedish housing provision today. This understanding is crucial in discussions between public and private actors, which are
Innovation is considered one of the most important drivers for economic growth but measuring innovation is complex and abstract. To measure innovation, it is common to use proxies such as patent and R&D expenditure. How good of a measure is patents when it comes to explaining economic growth? Patents have faced a lot of critique when being used as a proxy for innovation, quality adjustment for
One of the central assumptions of modernity is that the problems faced by society are best resolved through the use of scientific knowledge. Indeed, during the past century, the professions have both become certified and expected to base their work on this form of knowledge. In contemporary social work, this assumption is embedded in the notion of evidence-based practice, which has become the lead
The purpose of this journal is to describe and analyse both the corporate leader's and the brand’s visibility in order to understand the different types of alignment between corporate leaders and brands. The research has a qualitative and inductive approach and is conducted through a multiple-case study where four leaders and their respective brands were described and analysed. The four cases
