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We aim to clarify how Swedish listed entities experience and manage changes in IFRS and how they are adapting to new and revised standards as issued by the IASB. This thesis has an abductive approach. A qualitative method was selected as a research strategy, and semi-structured interviews were conducted in order to gather relevant information from the respondents; listed entities and auditors. The
This project is set at the crossing of two burning topics of our time: the often ignored problematics of displaced people around the world; and the recently much more debated question of global warming. That these seemingly diverse thematics are deeply connected with each other becomes clear just by reading the IPCC* report from 2007 on global warming. As this report suggests, the real danger lies
In humanitarian logistics today there is a gap between the practical and theoretical methods used for facility localization. The consequence is that ad-hoc methods are frequently used, leading to non-optimal localization of facilities which in turn leads to long lead times and costs. This study aims to fill that gap by identifying the factors affecting facility localization in the humanitarian sec
Flood is the most common natural disaster globally, affecting human health and assets. The work with the Swedish ordinance of flood risk is connected to the sustainment of vital societal functions. This thesis examines how direct and indirect effects of floods are considered in Swedish legislation and when the County Administrative Boards produce flood risk maps and management plans. Moreover, it
Studiens syfte är att undersöka hur svensklärare arbetar med skrivundervisning generellt och hur svensklärare arbetar specifikt för att stötta flickor med ADHD. Datainsamlingen skedde under hösten 2020 genom semistrukturerade kvalitativa intervjuer över Zoom. Antalet svarande var tre lärare från högstadieskolan och en lärare från gymnasieskolan. Svaren jämfördes och ställdes mot varandra. ResultatThe aim of the study is to investigate how teachers of Swedish work with teaching writing in general and specifically to support girls with ADHD. The data collection took place during the autumn of 2020 through semi structured qualitative interviews conducted over Zoom. Three teachers from year 7 9 in the comprehensive school and one teacher from the Upper Secondary school part took in the intervi
This thesis is based on a case study conducted during eight weeks in a youth project in Colombia. The project aims to support vulnerable youth from communities outside Cartagena into entering higher education and enhance their engagement in social work in their communities. The purpose of the thesis was to investigate how the relationships established in the project interplayed with the project’s
When Sweden adopted its carbon tax in 1990, it was as one of the first of its kind worldwide. While the adoption of the tax has been attributed to its inclusion in the Swedish tax reform, undoubtedly playing a crucial role, the reform does not in itself explain how the Swedish carbon tax came about or why it became part of the reform package in the first place. In this article, we present a case s
Textile handicrafts are often seen as an important tool for women to handle times of crisis and societal change. This chapter explores and discusses the Swedish humanitarian organisation Individuell Människohjälp (Swedish Development Partner), IM, and its strategies of developing local traditions of textile handicraft work as help to self-help in the small mountain village of Vlasti in Northern Gr
There has been much debate about the Japanese management system and its changes as well as continuity. There is a consensus that the Japanese human resource management rests on three core pillars which are lifetime employment, seniority based salaries/promotions and unions. The purpose of this study was to investigate if these three core pillars have transformed after the 1990's when the eco
Bakgrund: Småbarnsföräldrar står inför en komplex utmaning i att balansera familjeansvar med sina egna behov där nya rutiner skapas, prioriteringar förändras och rollen som förälder intas. Att hitta en balans mellan vardagens aktiviteter blir en viktig del för upplevd god hälsa och välbefinnande. Syfte: Syftet var att kartlägga kunskapsläget om småbarnsföräldrars subjektiva upplevelse av aktiviteBackground: Parents of young children face challenges in balancing family responsibilities and personal needs, as routines and priorities shift when parenthood is assumed. Achieving balance in daily activities becomes vital for perceived health. Aim: The aim was to chart the current state of knowledge regarding the subjective experiences of occupational balance among parents of young children. Met
This study examines the mechanisms behind the gender gap in equity-based start-up funding within the Information and Communication Technologies sector in Sweden and contributes to discussions on gender equality by presenting strategies for fostering inclusive access to equity-based capital. The analysis is guided by the following three research questions: (RQ 1) Does gender affect Swedish entrepre
In recent years, sustainability has become an increasingly important theme in financial markets, leading to the growth of green bonds and sustainability-linked bonds (SLBs). These instruments both fall under the umbrella of Environmental, Social and Governance (ESG) labeled bonds, though they differ in structure and how sustainability is integrated into the bond terms. It is clear that they have a
This thesis presents a quantitative analysis of the extent to which changes in regional rental housing costs influence internal net migration among young adults aged 20 to 29 across Sweden’s 21 counties between 2016 and 2024. Using a balanced panel dataset and a two-way fixed effects regression model, the study investigates whether rising rental prices constrain mobility into opportunity-rich but
Products made from pulp are a part of everyday life. With end products like coffee filters, food packaging and tissue paper. These products are the result of wood being processed in pulp mills to produce the pulp from which the forementioned paper products are produced. The modern pulp and paper industry is energy intense and on a global perspective a large emitter of greenhouse gasses, accounting
This thesis explores how teachers experience safety within their workplace and how school administration actions shape those experiences. The investigation examines how teachers interpret and operationalize the provisions of chapter 5 of the Swedish Education Act (SFS 2010:800) revealing the tensions between the law and the complex realities of school practice. Data collected through a survey of
The purpose of this thesis is to answer the question: Is the present venture capital firm IC-consideration satisfactory when evaluating investment opportunities? The study is conducted with a deductive approach where a qualitative method is used to find the answer of our purpose. The research design used for this is problem analysis, where we have analyzed the views of a number of respondents thro
This essay concerns the discrepancy between wanting to and actually having the possibility to accomplish in social work, as described by a group of social workers (BA). The essay paints a picture of a phenomenon with importance for personnel in Human Service Organizations. My perspective is the individual's relationship to his/her work and the thought of "the good work"is a main thre
The aim of this essay was to find out how children are paid attention to by staff at emergency wards, when a close relative unexpectedly passes away. We had five questions to help us to reach our aim: · How can helpers work with children in acute crises? · How can children in crises react? · What apprehension does children have of death during different ages? · How much should children participate
The by-passing agents, recombinant activated factor VII (rFVIIa) and activated prothrombin complex concentrate (APCC), are important tools in the treatment of patients with haemophilia A and high-responding inhibitory antibodies. It has been observed clinically that in some patients undergoing immune tolerance induction the bleeding frequency decreases, hypothetically caused by a transient haemost
This chapter has a twofold aim. Our first aim is to argue for a shift from viewing engagement as a psychological state to understanding it as a communication phenomenon inherently embedded in relational and interactive processes. We argue that as a communication phenomenon, engagement is best captured in the broader meaning of the verb engage, that is, “to begin and carry out an […] activity”. Whe
