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Sustainability Reporting (SR) has hitherto been discretionary in most Asian countries; however, a new paradigm – mandatory SR – is emerging in South Korea, provoked by the EU’s SR regulation, Non-Financial Reporting Directive (NFRD) and Corporate Sustainability Reporting Directive (CSRD). The Korean government plans to enforce SR legislation in 2025, targeting large firms. However, little is known
Examensarbetets titel: What’s the name of the game? – Om resultatjustering när mandaten står på spel – En kvantitativ analys om hur valcykeln påverkar resultatjusteringen i svenska kommuner. Seminariedatum: 2 Juni 2023 Kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 hp Författare: Julia Jankovic, Mari-Ling Komber, Linnéa Petersson Handledare: Mattias Haraldsson Fem nyckelord: Resulta
De globala hållbarhetsmålens koppling till klimatanpassning i svenska kommuner Denna studie visar på att klimatanpassningsåtgärder i svenska kommuner bidrar till nyttoaspekter som kan kopplas till Förenta nationernas globala hållbarhetsmål. Dessa mål kan även vara ett bra verktyg för kommuner att använda sig av för att uppnå olika sociala, miljömässiga och ekonomiska värden vid framtida klimatanpaThis study shows that several beneficial aspects of climate adaptation in Swedish municipalities can be linked to the United Nations’ sustainable development goals. In doing so, the study also exhibits that the sustainable development goals could serve as a good tool to aid in maximizing social, environmental and economic benefits when planning and executing climate adaptation measures. A claim th
Syfte: Syftet med uppsatsarbetet är att belysa eventuell variation i Norden i val av och hänsyn till teori utifrån erfarenhet av att arbeta med barn med språkstörning (DLD). Metod: Materialet utgörs av enkätsvaren från nordiska deltagare i COST Action IS1406 (2019), ett projekt som syftade till att undersöka hur logopeder och andra professioner i Europa arbetar med intervention för barn med DLD. Purpose: The purpose of this thesis is to highlight possible variation in the Nordic countries in the choice of and regard for theory, based on experience of working with children with developmental language disorder (DLD). Method: The material consists of the survey responses from Nordic participants in COST Action IS1406 (2019), a project that aimed to investigate how professionals in Europe wo
Den gröna omställningen och elektrifieringen av samhället kan endast ske om det finns ett driftsäkert elnät. Det svenska elnätet behöver både förnyas och byggas ut. Detta behöver ske med hänsyn till två stora samhällsutmaningar, klimatförändring och hotad biologisk mångfald. I hopp om att bidra till kraftledningar med en lägre miljöpåverkan är syftet med examensarbetet att undersöka kraftledningarThe sustainable transition and electrification of society can only take place with a reliable electricity grid. The Swedish electricity grid both needs to expand and to be renewed. This must be done with two major societal issues in mind, climate change and threatened biodiversity. In hope of contributing to power lines with a lower environmental impact, the aim of this thesis is to investigate th
Local acceptance is key when implementing climate technologies. One necessary technology to mitigate climate change is land-based Carbon Capture and Storage (CCS). In Denmark, earlier experience with the technology ended in shutdown due to local resistance. But now CCS plays a significant role in the Danish climate reduction goals; without CCS the goal won't be met. The academic field is very
The demand for electric vehicles (EVs) and battery production necessitates efficient logistics for battery recycling. However, the industry currently lacks widely adopted packaging and logistics standards, resulting in efficiency losses. Existing solutions are often expensive and overly safe for most recycled batteries. Additionally, limited research on large-scale EV battery recycling has been pu
At the Children’s Heart Center of Skåne University Hospital (BUS) there is an ongoing project with live recordings of open heart surgeries. These recordings will be used for educational purposes, for planning of future surgeries, as well as for evaluating the surgical procedures. Currently, the recordings are made using two cameras that are positioned above the operating table on a temporary mount
Bhutan is the world’s most mountainous country which comes with some logistical difficulties. Due to slow transportation times and lackluster food preservation are the post-harvest losses high which especially affects the rural parts of Bhutan negatively. Solar Food: Reducing post-harvest losses through improved solar drying, is a project set out to design a low-cost solar powered food dryer to im
The understanding of development is changing over time. It came a long way from a simple vision of economic progress to the contemporary human-centred perspective. However, the majority of research on institutional impacts continues to focus exclusively on the economic sphere. Thus, I decided to adopt this theoretical concept in a modern, human-oriented framework and analyse how government quality
Parian ware figurines – use, function, meanings This essay examines the parian ware figurines produced in Sweden between 1861 and 1900. Its primary concern is the use and function of the figurines, and the meanings attached to them by societal ideals and ideas. This has not been priorly investigated. Parian ware is a white unglazed porcelain, resembling white marble. Parian ware figurines were p
The understanding of development is changing over time. It came a long way from a simple vision of economic progress to the contemporary human-centred perspective. However, the majority of research on institutional impacts continues to focus exclusively on the economic sphere. Thus, I decided to adopt this theoretical concept in a modern, human-oriented framework and analyse how government quality
Denna uppsats handlar om konsumtionskultur och digital (o)jämlikhet. Konsumtionskultur syftar till hur konsumtion i det moderna samhället blir till en bisyssla för individen och ett sätt för individen att utmärka sig och erhålla en viss status, eller distinktion, från sin omgivning. Digital (o)jämlikhet syftar till hur individers olika internetfamiljaritet påverkar dess förutsättningar att uttryck
Since the last half of the twentieth century, population ageing has increasingly become a problem for countries all over the world. The literature on population ageing is very well- established, however, it is lacking in one significant respect. That is, hardly any research has been done on how population ageing may affect international trade. Therefore, this thesis seeks to establish this effect.
Keywords: Brand Crisis on Social Media, Customer Judgements, Customer Feelings, Customer Brand Resonance, Customer Value. Purpose: The purpose of this master thesis is to investigate how a brand crisis on social media influences customer value of a brand. This is done by exploring the underlying key factors that influence customers’ perceptions during such crises. Theoretical Perspective: The t
Starting a sustainable business is challenging because growth decisions need to balance sustainability impact and economic feasibility. This thesis seeks to examine what trade-offs sustainable enterprises face and how they balance decision making when faced with these dual logics. We conduct a case study analysis of CleverCoffee, a Danish B-Corp certified coffee roastery, using qualitative data co
The Janzen–Connell hypothesis states that seedling survival increases with distance from the parent tree, which promotes regular spacing of species within a forest and thus biodiversity. Very few studies have tested this hypothesis in tropical Africa. This paper evaluates the occurrence of Janzen-Connell effects for seedlings and adult trees of the species Cola cordifolia in a dry tropical forest
Maskininlärning för att beräkna bankers risk Att banker har koll på sina risker är centralt för stabiliteten av den moderna globala ekonomin. Detta visar bankkriser gång på gång. En av riskerna som är ofrånkomlig för all bankverksamhet är kreditrisk – risken att handelspartners inte fullföljer betalningar. Detta examensarbete visar hur en aspekt av kreditrisk, exponering, kan modelleras med hjälpExposure modelling is a critical aspect of managing counterparty credit risk, and banks worldwide invest significant time and computational resources in this task. One approach to modelling exposure involves pricing trades with a counterparty in numerous potential future market scenarios. Suitable for this type of pricing is a framework presented in 2020 by Huge and Savine, which they call differe
The area of Västra Hamnen within Malmö municipality has since the area’s reconstruction, from industrial harbour grounds into a residential area in 2001, been regarded as the city’s frontrunner in sustainable urban planning. In this role the area has worked to garner much international attention for Malmö, while at the same time becoming one of the most exclusive areas in the city, with some of th
Tetra Pack Technical Services provides spare parts for Packaging and Processing product segments. Despite similar inventory management, the processing segment consistently has a lower spare parts service level. Understanding the reasons behind this disparity is crucial, especially with the anticipated increased growth of the Processing segment in the future. The purpose of this thesis is twofold
