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The International Accounting Standards Board (IASB) in January 2016 published International Financial Reporting Standards (IFRS 16), new guidelines on leasing standards with an effective date of January 1st, 2019. IFRS 16 sets out the principles for the recognition, measurement, presentation and disclosure of leases for both parties to a contract, i.e. the customer (‘lessee’) and the supplier (‘le
The technological artifacts used in ship navigation have undergone substantial changes during the last decades, and real-time digital navigation is a reality with the introduction of the ECDIS. Despite the obvious merits of this new navigation mode, and the imagined improvement in safety that it theoretically should bring, ECDIS has in recent years been associated with several accidents. The term
Uppsatsen syftar till att studera konstruktionen av odödlighet i De odödliga genom att undersöka skillnaden mellan hur odödliga gestalter med ett evigt livsspann och hur dödliga gestalter med ett begränsat livsspann framställs. Undersökningen genomförs med hjälp av det grundläggande narratologiska begreppsparet platta och runda gestalter, och utökas därefter med Paul Ricoeurs modell om narrativ idThis thesis aims to study the construction of immortality in Lars Jakobson’s novel The Immortals (De odödliga, 2015) by examining the difference between how immortal and mortal characters are portrayed. Initially the characters of the novel are classified according to E. M. Forster’s narratological division between flat and round characters. It soon becomes evident that the immortal character, wit
One component in writing development is a more efficient use of syntactic tools. Later syntactic development, specifically that of the noun phrase, is an understudied area, notably so for Swedish. The demand for specified and concise information in an expository text, and the availability of more planning time in the written modality, are important factors contributing to more complex noun phrases
The aim of the study is to find a relation between the tip pressure produced by ram sounding and CPT in order to improve the possibilities of determining the shear strength of clay till. CPT is a pressure probe and mainly used to get a good picture of the statigraphy and the soil condition. CPT has shown to be useful regarding the evaluation of key parameters such as shear strengh and angle of fri
In emerging economies, high investment costs hinder fast renewable energy (RE) deployment. Compared to industrial states, higher financial costs originate mainly from investment barriers and consequently risks. Using Vietnam as a case study for emerging economies, the objective of this thesis is to identify barriers and ways to remove risks by developing a de-risking policy mix that consequently h
Det går inte att bortse från den stora efterfråga som idag råder gällande ny utveckling av metoder för att ersätta icke förnybara material (så som stål och betong exempelvis) med förnybara material (såsom trä) i lastbärande konstruktioner. Trä som material har en del nackdelar och det är just dessa man skulle vilja eliminera eller begränsa för att nå fram till ett material med minimal påverkan för
Background: Nolato MediTech AB has an experience-based knowledge of the amount of man-hours needed for its products. In order to calculate the correct cost price for the products and thus the correct price towards its customers, Nolato would like to know the exact amount of man-hours needed for each product. Since resources are expensive and the company is implementing a lean philosophy they would
Tetra Pak is a world leader in the food packaging industry and has been so for a very long time. In recent years however, they are experiencing increased competition from low-cost suppliers selling their previously patented paper as a commodity. This has forced Tetra Pak to focus more on selling complete systems and services. One such potential service is condition monitoring coupled with predicti
The aim of the thesis project was partially to map the process of procurement (and associated processes) within the Scalae department of Altran. Scalae works with ”Innovative (or New) Product Development” (IPD/NPD) in outsourced projects which are completely driven by the department following an agreed-upon framework. Purchases made in a project are made by Scalae and eventually forwarded to the c
Music has several functions in the Christian community and worship – it unites people by harmonizing many voices into one, it creates community and shapes identity through its message, and by its piercing beauty it is a sign that indicates and marks out eternity. This essay asks the questions why the small circle of friends with a shared interest in mysticism, Flodbergskretsen, elaborated their ow
The Bogong and Turnip moths are two species of the genus Agrotis, similar in size, but different in life style. The Bogong moth is a long distance migratory species endemic to Australia, whereas the Turnip moth has a wide spread in Africa, Europe and Asia where it is considered a pest. The ocelli are single-lens eyes of the camera type, whose role is still unknown in many insects, including the st
Rehabilitering efter en stroke är viktig för att den drabbade individen ska återfå så stor del av de påverkade kroppsfunktionerna som möjligt. Balansen blir ofta försämrad hos individer som överlevt stroke och behöver stärkas för att inte hindra individen i dennes vardagliga liv. Rehabiliteringsträningen av balansen bör innehålla motivationsfaktorer för att träningen ska ske i tillräckligt stor omThe rehabilitation after a stroke is important for the individual so that the affected body functions recover as much as possible. The balance is often impaired after a stroke and need to be strengthend to not impede the stroke-survivor in the daily life. The rehabilitation training of the balance should include motivation factors for the training to take place in sufficiently large scale. The aim
Water meters provide the basis for generation of monthly water consumption invoices by the utility for all its customers. This makes the water meters an integral part of the utility’s asset base. However, like any asset, these meters sometimes fail to function as expected and may under register or not register any water consumption by the customers. When this happens, the revenues of the utility a
This thesis explores the activism of AUB students for social and political change promoting secularism on campus and in the Lebanese society and politics. It draws from 17 interviews, a focus group and observations during four months of fieldwork. It looks into the ways how members of the AUB Secular Club employ the notion of secularism, and how diversity in the AUB campus facilitates the collecti
I Sverige är höghastighetsjärnvägar ett debatterat ämne. Undersökningsarbeten har startat för det första steget i ett höghastighetsnät – Ostlänken mellan Järna och Linköping – som planeras vara trafikerad år 2028. Höghastighetsjärnvägen är avsedd att tillåta hastigheter på 320 km/h. Vid så höga hastigheter blir dimensioneringskraven för brobanans vibrationer strängare. Tidigare studier har visat aIn Sweden, high-speed railways is a subject for public debate. The first stage of a high-speed train network, Ostlänken between Stockholm and Linköping, is under investigation, and is planned to be trafficked in 2028. The high-speed railway is intended to hold traffic with speeds up to 320 km/h. At such speeds, the design requirements of the accelerations of the bridge superstructure become more s
The aim of this master’s thesis is to analyze how the Øresund region is discussed in the two leading Scanian morning papers; Sydsvenskan and Skånska Dagbladet. It also aims at discussing the value-basis of the Øresund region and values attributed to the Øresund co-operation. The thesis will consist of a qualitative text analysis of twenty-four articles in Sydsvenskan and seventeen in Skånska Dagbl
Detta arbete avser att kartlägga hur prövningen av 3 kap. 5 och 7 §§ fastighetsbildningslagen (1970:988) (FBL 3:5 och 3:7) har skett i lantmäteriförrättningar från 2004 fram till våren 2016, samt att kartlägga eventuella skillnader över landet. Slutsatserna från dessa frågeställningar väntas ge ett svar på huruvida prövningen eller lagstiftningen är i behov av förändring. En litteraturstudie har gThe Swedish Real Property Formation Act (1970:988), 3rd Chapter, 5th and 7th §§ (FBL 3:5 and 3:7) regulates protection of forested real property. The trial in practice have been investigated through an analysis of records of cadastral procedures performed in Sweden from 2004 to spring 2016. The most important conclusion of the investigation is that the trial is heterogeneous over the country. It h
Wastewater treatment in developing countries is a major concern and solution has become challenging for various unfavorable conditions. Inadequate education and low economic perspective are causing difficulties in implementing advanced treatment methods. Similar to other developing countries, Bangladesh is also facing several water related problems both in the urban and rural region. Water borne d
