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Title: The implementation of IFRS and the effects on dividends. Seminar date: 2013-05-30 Course: BUSN69.Degree project-Accounting and auditing, 15 ECTS credits Authors: Henrik Alwén and Johan Rybäck. Supervisor: Kristina Artsberg. Key words: Divided policy, earnings, fair value, gross profit, IFRS. Purpose: The purpose with this thesis is to analyze whether the implementation of IFRS have impacte
Unmanned aerial vehicles (UAVs) are a recent addition to the archaeologist's arsenal of tools. They are capable of traveling in the air and reaching places that a human cannot. They are however not used in many places over the world. This thesis' purpose is to illuminate the positive and negative aspects of how UAVs can be used in archaeology, in order to generate interest in the utilizati
This paper uses panel data from 45 OECD and Latin American countries over 21 years to estimate the effect of different tax structures on GDP growth. A key aim is to compare the results from using two common measurement techniques, statutory tax rates and tax revenues as share of total tax income. The results from GMM estimations indicate that the choice of measure not only affects the statistical
The aim of the study is to analyze gender equality and women’s empowerment in Armenian academia over the past decade. For these purposes a Subjective Women’s Empowerment index has been developed as a result of data analysis from two small-sized surveys. The theoretical framework primarily draws upon the Human Capital and Subjective Well-being theories. Analysis of the statistical data has provided
Hybrid solutions that combine multiple renewable energy sources, such as solar power and hydro power, are gaining popularity as a means of meeting the growing energy demands while minimising environmental impacts, but also as an opportunity of connecting solar power plants to the grid in areas where this might not be possible unless large investments are made. This master thesis aims to evaluate t
The General Data Protection Regulation (GDPR) has been called the strictest data protection law in history, and one of the key reasons for this is due to its vast territorial scope, which allows it to be applied to non-EU entities as long as the relevant conditions are met. Such a broad extraterritorial application has greatly improved the level of data protection, but it has also triggered some c
This study investigates the performance of serial acquirers, with a particular focus on how differences in acquisition strategies influence announcement returns. It integrates Morillon's (2021) bidder classification: loners, occasional, joggers, sprinters, and marathoners. We analysed the frequency of deals and whether these deals are clustered in blocks. The sample is unique as it focuses on
This paper explores the relationship between geographical diversification and derivative hedging, as well as their impact on corporate value. We employed multivariate regression analysis using a sample of 211 publicly listed U.S. companies on the S&P 500 index from 2019 to 2023 to examine this relationship. Our focus is foreign exchange hedging and the interaction between hedging and firm
In this thesis, the interests behind AI development and copyright have been investigated. Furthermore, it has also examined how Articles 3 and 4 of the DSM Directive balance these interests. During the thesis, it has become clear that AI has many possibilities and that the interest in continued development encompasses a wide scope. When an AI is developed, it may need to be trained with a dataset
The thesis provides an in-depth dive into the phenomena of artivism (combination of art and activism) in the context of Kenya for its utilization as a means of communication and social capital in addressing existing inequalities. The respective main research question narrates the study of how is artivism an opportunity for social justice, accompanied by three sub-questions to contextualize it. A c
Background and Objectives: Volunteering is characterised by an obligation-free action that occurs typically in an organisational setting. Its goals are to improve the health and well-being of others. Volunteering has the possibility of increasing both mental and physical health of volunteers. Values are the guiding motivators to applying for volunteering activities. The thesis aimed to understand
Institutional investors and large investors play a crucial role as a governance mechanism to protect outsiders from excessive rent extraction by insiders. Where institutional investors can serve as a governance mechanism to intervene and discipline management, it also has several drawbacks and imperfections. This thesis investigates the principal-agent problem and empirically investigates how inst
There are many unemployed in Sweden that do not qualify for unemployment insurance and instead are referred to social assistance. In 2011 the Swedish Department of Finance issued a report suggesting changes to the current system. The proposed changes would make it easier for the unemployed to qualify for unemployment insurance. This study aims to investigate why the interaction between social assi
This paper studies the impact of corporate income taxation on leverage ratios (debts as a share of total assets) in the banking sector across 102 countries for the period 2012-2021, aiming to replicate the 2013 IMF paper ‘Taxation, Bank Leverage, and Financial Crises’ by Keen, De Mooij and Orihara. With a sample of 5,829 banks, a system GMM is used, together with a fixed effects model to compare t
Vectorization has been an important consideration for scientific com- puting performance for a long time. Early super computers were designed around vectorization, the so called ”vector computers”, but recent trends point toward favouring other computer architectures, and vector comput- ers are much more rare than they used to be. Nonetheless, vectorization still lives on to a smaller extent in mo
A specific class of signaling proteins has been shown to affect adult hematopoiesis in mice, but little is known about the role that these proteins play during hematopoiesis in the fetal liver of the embryo. Here, we have studied and compared the in vitro and in vivo response to a cytokine in bone marrow and fetal liver hematopoietic stem and progenitor cells (HSPCs). We have found that fetal live
This work is an investigation into practical design and loss minimization of DC/DC-switched power supplies, enabling cooler operation, smaller size, and additional or wider areas of use. There is an abundance of switch controller ICs on the market and a few of the manufacturers offer very sophisticated design tools that suggest operating parameters and grade components. However, one of the major
Purpose of this paper: The U.S. and European way of planning road-freight transport are different. These differences pose an interest of analyzing, assessing and evaluating. Transport planning in the U.S. is far more centralized and integrated than in the de-centralized inefficient European way. The aim of this paper is therefore to improve transport planning in Europe by analyzing the U.S. best-p
The present study investigates whether the mean and the standard deviation of real GDP growth forecasts from the ECB Survey of Professional Forecasters (SPF) can help to explain the cross-sectional variation of expected returns in the German stock market. The expected real GDP growth from the SPF can be interpreted as a proxy for expected business conditions, whereas the cross-sectional dispersion
