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Sammanfattning Titel: IFRS 15:s påverkan på intäktsredovisningen; En fallstudie i hur IFRS 15 påverkat svenska bygg- och fastighetsbranschens intäktsredovisning. Seminariedatum: 4 juni 2019 Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Anna Eriksson, David Nyman och Omar Doughoz Handledare: Kristina Artsberg Nyckelord: Intäktsredovisning, princiAbstract Title: The Impact on Revenue Recognition Following IFRS 15; A case study on the impact of IFRS 15's revenue recognition applied to the Swedish construction and real estate industry. Seminar date: June 4th, 2019 Course: FEKH69, Degree Project Undergraduate level, Business Administration, 15 University Credits Points (ECTS) Authors: Anna Eriksson, David Nyman och Omar Doughoz Advi

Background: For most companies that handle large material flows there are buffers between different stages in the supply chain, often referred to as inventory. The main reasons for having these inventories are to achieve economies of scale when handling material flows and to buffer against uncertainties when matching demand and supply. Hence, the main objective in inventory control is to decide

Liksom samhällsmedborgarna behöver förhålla sig till straffrätten, bör också staten behöva förhålla sig till densamma genom att ramar uppställs för när straffrätten kan användas. En sådan ram är att kriminalisering får användas för att förhindra att skada uppkommer på ett skyddsintresse. Detta examensarbete har till syfte att undersöka innebörden av det straffrättsliga skadebegreppet vid kriminalAs much as members of society need to conform their conduct to the penal law, the state should also have to adhere to the penal law, by providing clear guidelines for when such law can be used. Such a guideline is that criminalization may serve to prevent harm to legally-recognized interests. This thesis aims to explore the concept of harm within the deliberations that attach to the criminalizat

A new probiotic for the cure of diabetes Metabolic diseases such as obesity and type 2 diabetes are becoming increasingly common worldwide and are major causes of disability and death indicating an urgent need for interventions. Emerging evidence points to a central role of gut microbiota in metabolism, for example blood glucose metabolism and appetite regulation. Furthermore, intervention with

Syftet med studien är att undersöka hur bygg- och fastighetsbranschen arbetar med problematiken kring värmeböljor och höga inomhustemperaturer i bostäder. Målsättningen är att få förståelse för problematiken, utreda och bidra med kunskap inom ämnet för bostäder i befintligt bestånd respektive nyproduktion. Inledningsvis genomfördes en litteraturstudie vilken var ämnad att skapa en omfattande och The purpose of the study is to investigate how the construction and real estate industry work with the problems concerning heat waves and high indoor temperatures in housing. The objective is to obtain an understanding, to investigate and to contribute with knowledge of the problem for existing housing and for future housing. Initially, a literature study was conducted which was intended to creat

Individspecifik bildanalys och beräkningsmodell av läkande hälsena Hälsenan är den största senan i kroppen och hälseneruptur är en av de vanligaste sen- skadorna. Efter en ruptur läker senan med en ärrad vävnad och återfår inte sin intakta struktur. Detta innebär en stor risk för att hälsenan inte återfår sin funktion. I dagsläget brister kunskapen om vilken behandlings-metod som återställer hälsAchilles tendon rupture is becoming more prevalent with an increasing population of middle aged people participating in recreational sports. A torn Achilles tendon will likely not regain its original function, and it is unknown what treatment options are optimal. The Achilles tendon structure and how the tendon heals after a rupture varies between humans. A potentially useful tool in understanding

Surrogatarrangemang har varit kraftigt debatterat i Sverige. I dagens läge finns ingen reglering på området. Surrogatarrangemang sker dock ändå genom att svenskar åker utomlands eller utför heminsemination. Detta innebär att barn tillkommer men det finns ingen reglering som hanterar dess rättsliga förhållanden. Syftet med uppsatsen är att undersöka om en framtida reglering av altruistiskt surrogaSurrogacy arrangements have been heavily debated. Today, there is no legislation regarding surrogacy arrangements in Sweden. However, the phenomena still take place by Swedes going abroad or performing private insemination. This leaves the legal situation for families with surrogate-born children uncertain. The purpose of the thesis is to examine whether a future regulation of altruistic surrogat

Intracerebral transplantation of porcine embryonic dopamine-producing neurons has been suggested as a method to treat patients with Parkinson's disease. Even though the brain is an immunologically privileged site, neuronal xenografts are usually rejected within a few weeks. T cells are important for this process, but the exact cellular events leading to rejection are poorly characterized. Brain ce

At the end of August 1999, the local government council of Malmö city decided that the area known as Kvarteret Bilen would be made available for the European Housing Exhibition 2001 (Bo01-mässan). Kvarteret Bilen extends over approximately 80 hectars and includes the western parts of the Western Harbour area (Västra hamnen) of Malmö. Kvarteret Bilen as a whole, but especially the western sections

The general theory of international trade points out that the economic growth of a country will be significantly affected by global economic fluctuation if this country shows an increased dependence on foreign countries in the economic field. After the Chinese government adopted reform and opening up policy in 1978, many exciting changes could be seen in this country. Now, although China is still

Samhället genomgick under 1900-talet stora förändringar. Välfärdsstatens socialpolitiska reformer gjorde att familjens roll förändrades – allt fler av de funktioner som tidigare var förbehållna familjen kom nu att övertas av samhället. Kvinnans ekonomiska självständighet och jämställdhet med mannen stärktes. Kvinnor blev också i allt större utsträckning verksamma på arbetsmarknaden. SkilsmässotaleThe society has experienced major changes in the 20th century. The social politics of the Swedish welfare state has impacted the family role. Important functions which were earlier carried out within the family, is now provided by the social welfare system. The economical independency of the spouses and gender equality strengthened during this period. An additional important factor for the reforma

Abstract Failures in achieving the 2010 goals of slowing down or halting the loss of biodiversity, and the setting of new biodiversity targets set for 2020, stress an urgent need to expand current reserve networks and to improve their effectiveness in protecting species and habitats. Habitat suitability models, and derived maps from them, are among the broadest used tools for identifying the ecol

Popular science summary Ecosystem seasonality in climate models Climate change has a major effect on the timing, intensity and duration of seasonal events in Earth´s ecosystems. These changes may remain undetected when analyzing them on an annual scale, as current climate models usually do. Therefore it is necessary to investigate the impact of ecosystem seasonality on climate processes to impr

The main goal with this thesis was to investigate the possibility to reduce the number of blades in a high pressure gas turbine row. The reason for this study was the interest to reduce the amount of cooling air needed within the blade row by reducing the wetted area, hopefully without losing efficiency. Another reason for reducing the number of blades was to reduce the costs. A new design of an

A comprehensive genetic characterization comprising conventional chromosome banding, fluorescence in situ hybridization (FISH), and single nucleotide polymorphism (SNP) array analyses as well as large-scale sequencing of 75 genes were performed on a consecutive series of 47 pediatric T-cell acute lymphoblastic leukemia (T-ALL) patients. An abnormal karyotype was identified in 46% of the cases. Rec

A metric analysis on hulled barley grain from the Iron Age regional centre of Uppåkra and surrounding sites in southern Sweden has identified a variation in the size of the grain found on these archaeological sites. Large, high-quality grain was found more frequently at Uppåkra when compared to sites in the surrounding area, where smaller grain was more frequent. The observed large grain found at

Aims. We seek to provide abundances of a large set of light and neutron-capture elements homogeneously analyzed that cover a wide range of metallicity to constrain globular cluster (GC) formation and evolution models. Methods. We analyzed a large sample of 885 GCs giants from the SDSS IV-Apache Point Observatory Galactic Evolution Experiment (APOGEE) survey. We used the Cannon results to separate

Objectives: To evaluate changes in patellofemoral cartilage thickness over 5 years after anterior cruciate ligament (ACL) injury and to determine the impact of treatment strategy. Methods: 121 adults (ages 18-35 years, 26% women) had an ACL injury and participated in the KANON randomised controlled trial. Of those, 117 had available MRIs at baseline (<4 weeks post-ACL rupture) and at least one fol

Purpose: To evaluate a simplified method of pre-test information and germline BRCA1/2 mutation testing. Methods: In a prospective, single-arm study, comprehensive BRCA1/2 testing was offered to unselected patients with newly diagnosed breast cancer at three hospitals in south Sweden (BRCAsearch, ClinicalTrials.gov Identifier: NCT02557776). Pre-test information was provided by a standardized invita

A Scania 13 1 engine modified for single cylinder operations was run using nine fuels in the boiling point range of gasoline, but very different octane number, together with PRF20 and MK1-diesel. The eleven fuels were tested in a load sweep between 5 and 26 bar gross IMEP at 1250 rpm and also at idle (2.5 bar IMEP, 600 rpm). The boost level was proportional to the load while the inlet temperature