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Purpose: The purpose of the thesis is to describe and analyze the use of management control systems in the hospitality industry. Methodology: The study is mainly a descriptive, multiple case study based on deductive reasoning. However, explanatory elements occur. The nature of the study is to a large extent qualitative and is primarily based on interviews and analysis of current management control

This study examines the special for small and medium-sized enterprises (SME) in the European Union (EU) provided for in the Sixth Directive and the VAT Directive. The author goes through three problems regarding the special scheme and thereby the thesis is divided in three parts. The aim of the first part is to analyze the current provisions regarding the special scheme for SME by following the h

The economic consequences of nature disasters are difficult to predict, and therefore complex to insure against. Some countries have established catastrophe funds, which aim to protect their citizens against losses. Sweden does not have such a system, and currently compensates its citizens and municipalities on a case by case basis. With a focus on Swedish municipalities, this essay investigates t

Partially due to years of poor water management practices in Moldova, water resources are increasingly becoming a concern. This situation is intensified by the pollution of water bodies that could be used for drinking water supply. An improvement of the water supply system in Moldova’s capital city Chisinau would result in an upgrading of water quality and hence increased health and living conditi

Title: The Business of Sustainability – A critical study of the concept of sustainability and its practical applications Seminar date: 2012-06-01 Course: Master thesis in Business Administration, 30 University Credit Points (30 ECTS). Authors: Adam Hjort & Klara Kingsvik Advisor: Jens Rennstam Five key words: Sustainable development, Sustainability in practice, Strategy, CSR, Discourse analysi

Den 2 januari 2022 trädde en lagändring i kraft som innebär att unga myndiga lagöverträdare i åldern 18–20 år inte längre ska särbehandlas under påföljdsbestämningen vid allvarligare brottslighet. Föremål för denna uppsats är ändringen som gjorts i brottsbalkens (BrB) 29 kap. 7 §. Enligt bestämmelsens nya lydelse ska 18–20-åringar inte längre få en generell straffreduktion till följd av sin unga å

Osteoarthritis (OA) is a heterogeneous inflammatory joint disease that affects around 240-250 million people worldwide. The disease is a prominent cause of disability and a leading source of societal expenses in older adults. As of today, personalized OA treatment is considered essential and is currently being addressed in several osteoarthritis guidelines. To explore the possibilities of precisio

Popular Abstract in Swedish Summary in swedish I en rad olika inflammatoriska sjukdomar såsom astma, reumatoid artrit och parodontit är makrofager involverade. Makrofager är vita blodkroppar som finns i kroppens olika vävnader. De reagerar på främmande partiklar, t ex bakterier, och bekämpar dessa genom att ”dels äta upp” främmande partiklar, sk fagocytos, och dels genom att utsöndra olika substa

GIS competence is increasing and GIS applications are nowadays used in nearly every area of society. In the perspectives of lifelong learning the needs for GIS knowledge vary widely among target groups depending on previous knowledge, interests, profession, language, age, ability, economic resources and employability. GIS allows us to view, understand, interpret, request, and visualize data in man

Law and its countless legal, academic, professional and institutional manifestations, all being intrinsically social, fall within the scope of sociological inquiry. It is, therefore, not surprising if some sociologists and jurists have tried to bring the benefits of sociological ideas to legal thought and practice. Introducing sociological insights into law, a feasible and useful project in theory

The E4SD (Energy for Sustainable Development) Online Course is a joint initiative led by the International Institute for Industrial Environmental Economics (IIIEE) at Lund University, Sweden with the United Nations Development Programme (UNDP), the United Nations Environment Programme (UNEP), and the Global Network on Energy for Sustainable Development (GNESD) as partners. The overall objective of

With the attempts to increase power, efficiency and thrust, modern gas turbines operate with combustor outlet temperatures of 1800-2000 K, which are far beyond the allowable metal temperatures. Turbine blades are exposed to these high temperature gases and may undergo severe thermal stress and fatigue. Thus, in order to develop optimal cooling strategies and reduce the heat transfer it is importan

Popular Abstract in English This work is focused on two accident types: accidents between motorized vehicles and pedestrians, and accidents between motorized vehicles and bicyclists. It aims at better understanding how the number of accidents is related to the number of road users; and how the speed at the site and age of the victim is related to how severe the injuries are. The work relies on sev

Deoxyribonucleoside triphosphates (dNTPs) are the building blocks of DNA and can be synthesized either de novo or via salvage pathways. The first reaction in the salvage pathway of dNTPs is the conversion of deoxyribonucleosides (dN) into the deoxyribonucleoside monophosphate (dNMP). The corresponding enzymes, deoxyribonucleoside kinases (dNKs), are also important for the activation of many nucleo

This paper presents an unbalanced overview of existing Enterprise Resource Planning (ERP) research by reassessing the body of knowledge and emphasising future research directions that need to be pursued in an attempt to fill knowledge gaps and bridge the existing gap between practitioners and academia. To fulfil this objective, nine leading international IS publications covering the period of 2006