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Sammanfattning Examensarbetets titel: Värdering av förvaltningsfastigheter till verkligt värde enligt IFRS13 Seminariedatum: 1 juni 2018. Kurs: FEKH69 Examensarbete i redovisning på kandidatnivå 15 HP. Författare: Alexander Selsmark, Casper Dudarenko och Ida Friggerdal. Handledare: Kristina Artsberg. Nyckelord: Tillförlitlighet, IFRS 13, IAS 40, verkligt värde, förvaltningsfastigheter. Syfte: Syft
The paper focuses on three key factors in WTI crude oil futures market: Convenience yield, inventory level and price volatility. The main purpose of the paper is to investigate the relation between those three key factors and analyze how those key factors will affect the market trading behaviors. Market trading behaviors could be measured from various aspects though, our paper will use open intere
The concept of the “Security-Development Nexus” illustrates a friction between two wellestablished norms that constitutes the EU's normative identity in external relations. A normative conflict where EU's vision of forming a strategic and collective international security policy has threatened its commitment to international development policy and its agenda to combat global poverty. EU&
In rural Tanzania, customary laws and practices have for over 50 years been the major constraints of women’s land rights and livelihood. According to customs, a man has inherent powers to own and control land, and he is considered to be the rightful heir of such resource, and a woman is not. In most cases, women get to experience such disposition in matters of inheritance, succession, and division
Russia’s aggressive actions in Ukraine and annexation of the Crimean peninsula raised security concerns in the Baltic States as potential targets of invasion. This anxiety was strengthened after the EU launched a civilian Advisory Mission (EUAM) in Ukraine as a response to Russia’s illegal actions. Such a soft response to Russia’s foray into Ukraine has raised doubts about the EU’s credibility as
This thesis analyses relationships between the litterfall components needles, twigs, flowers, fruits, and total litterfall and climate variables (wind speed, air temperature, relative humidity, and precipitation) in a coniferous forest located in southern Sweden. Needles, twigs, and total litterfall were positively correlated with daily average as well as maximum wind speed, whereas negatively cor
Nya vägar till behandling av epilepsi – Vetenskap och Hälsa Hoppa till innehåll Vetenskap och hälsa Populärvetenskapligt om medicinsk forskning i Skåne Teman Podd Tidskrift Prenumerera Om webbplatsen Kontakt Sök Sök Nya vägar till behandling av epilepsi 2013-06-19 ⚠️ Den här artikeln är mer än 5 år gammal. Nya forskningsrön kan ha tillkommit. Att med hjälp av ofarliga virus föra in gener som tillv
https://www.vetenskaphalsa.se/nya-vagar-till-behandling-av-epilepsi/ - 2026-07-12
Personality tests are a common tool in recruitment. A problem that may arise is candidates who adjust their answers in a socially desirable way to improve their chances of employment. The research question of this study was: “How the reporting of personality traits is affected by manipulation of the content of a fictional job advertisement and can this be interpreted as socially desirable respondi
With an annual production of 1.4 million tonnes of fish, Morocco is currently the largest seafood producer in African and Arab countries. However, a vast majority of fish labelled as Moroccan come from the maritime zone of Western Sahara, the last non-self-governing territory in Africa that has been occupied by Morocco since 1975. Furthermore, the fish stock off the Western Saharan coast is at the
In this study five upper-secondary school teachers have been interviewed on their methods for teaching on and integrating aspects of sex education in their respective subjects. The aim has been to examine how participants relate to norm-critical aspects that are part of the general syllabus and guidelines on teaching sex education as well as how their methods relate to non-normative and anti-oppre
This thesis examines how entrepreneurs organise flexible working practices in self-structured environments and how these shape their perceived work-life balance. Unlike research focused on employees in traditional settings, this study explores entrepreneurs operating with high autonomy and little external structure. Drawing on Self-Determination Theory, Boundary Theory, and Spillover Theory, it in
This bachelor thesis deals with the collaboration between the Swedish Armed Forces and the Swedish Coast Guard. Ever since 1987, there has been a political ambition that the Armed Forces and Coast Guard should cooperate more closely in the field of maritime surveillance. These goals have not been achieved despite political decisions and the authorities jointly developed objectives. To identify the
Makten att styra Sverige tillkommer statsråden, vilka utgör regeringen. Regeringsmakten begränsas genom lagbundenhet och funktionsfördelning. Riksdagens funktion är bland annat att kontrollera statsrådens arbete. Statsråden har ett såväl politiskt som rättsligt ansvar inför riksdagen. Uppsatsen utreder ifall regelverket för statsråds rättsliga ansvar för handlande i tjänsteutövningen är tillfredssThe power to govern Sweden belongs to the ministers, who form the government. The governmental powers are limited by law and by distribution of functions. One of the functions of the parliament is to monitor the work of the ministers. The ministers have both a political and a legal responsibility before the parliament. This essay examines whether the legal framework regarding the responsibility th
n this master’s thesis, one studies the liquidity of bonds. One considers bid-ask spread and develops four estimators of this liquidity measure based on trading data. One also computes Amihud’s measure. This approach helps to determine liquidity and its associ-ated costs without quotation. One finds out that the Roll, the FHT estimators and the Amihud measure take the lead. One looks at the changes
Socialtjänsten har ett särskilt ansvar för barn. Detta åtagande innebär bland annat att staten har en skyldighet att vårda barn vars hälsa eller utveckling riskerar att skadas. I första hand ska vården, liksom stöd och andra insatser som socialtjänsten ansvarar för och tillhandahåller, beredas på frivillig väg. Det kan dock uppstå situationer då det är nödvändigt att ingripa med tvång från samhällThe social service has a special responsibility for children. This commitment means, among other things, that the state has an obligation to care for children whose health or development is at risk of injury. To the extent possible, the care shall, as in the case of other activities carried out by the social services, be provided on a voluntary basis. However, it may occur situations when it is ne
The coronavirus was first detected in late 2019 in Wuhan, China and spread rapidly around the world. In 2020, the World Health Organization declared the disease a pandemic. This study examines the impact between the COVID-19 pandemic and Swedish citizens' trust in the state and government agencies. As a consequence of the corona pandemic, drastic measures were taken in order to reduce the spre
Historically, animals have been excluded from the realms of political theory and political science. The underpinning disposition of this thesis is that animals belong in politics, considering it is the political processes and ideologies that determine our treatment of animals. The European Union started to legislate on the protection and welfare of farm animals during the 1970s. Over time, a slow
