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Sammanfattning Uppsatsens titel: Redovisningsskandaler och medias rapportering kring revisorsrollen - En dokumentstudie av fallet Fermenta. Seminariedatum: 28 maj, 2012. Ämne/kurs: Examensarbete på Civilekonomprogrammet, 30 HP, Magisternivå. Författare: Olof Ekman Ovenholm. Handledare: Anne Loft och Niklas Sandell. Fem nyckelord: redovisningsskandaler, Fermenta, Refaat El-Sayed, affärspress,Summary Title: Accounting scandals and the media's reporting concerning the role of the auditor - A document study of the Fermenta case. Seminar date: May 28th, 2012. Course: Master thesis in business administration, 30 University Credit Points (30 ECTS). Author: Olof Ekman Ovenholm. Advisor/s: Anne Loft and Niklas Sandell. Five key words: accounting scandals, Fermenta, Refaat El-Sayed,

För att ett alster ska åtnjuta upphovsrättsligt skydd som ett ‘verk’ enligt den EU-rättsliga upphovsrättsregleringen ska alstret vara originellt på så sätt att det är upphovsmannens egen intellektuella skapelse. Innebörden av detta originalitetskriterium har utvecklats kontinuerligt av EUD, senast i de förenade målen C 580/23 och C 795/23 (Mio). Begreppet ‘verk’ utgör ett självständigt unionsrättsIn order for a subject matter to enjoy copyright protection as a work according to EU copyright law the subject matter must be original, in the sense that it is the author’s own intellectual creation. The meaning of this criteria of originality has been developed continuously by the Court of Justice of the European Union, most recently in Joined Cases, C 580/23 and C 795/23 (Mio). The term work is

This thesis aims at addressing the question of the representation of the Other within current dominant visual media. The Other, in the context of this thesis, refers to any minority community group identified as different from a certain dominant norm; depending on the context it could correspond to groups such as Women, Afro-Americans or Arabs. Here the group concerned will be the migrant, who hav

The policy of the European Union concerning promotion of employment is among other things to support and complement the member states in matters relating to workers' right of participation. For this reason the EU has developed the open method of co-ordination (OMC), which entails a form of cooperation by comparing studies of national systems and exchange of experiences to reach the goals of th

Sugarcane processing roughly generates 54 million tonnes sugarcane bagasse (SCB)/year, making SCB an important material for upgrading to value-added molecules. In this study, an integrated scheme was developed for separating xylan, lignin and cellulose, followed by production of xylo-oligosaccharides (XOS) from SCB. Xylan extraction conditions were screened in: (1) single extractions in NaOH (0.25

By Timo Minssen (CeBIL, UCPH), Sara Gerke & Carmel Shachar A recent US lawsuit highlights crucial challenges at the interface of data utility, patient privacy & data misuse The huge prospects of artificial intelligence and machine learning (ML), as well as the increasing trend toward public-private partnerships in biomedical innovation, stress the importance of an effective governance and

QmeQ is an open-source Python package for numerical modeling of transport through quantum dot devices with strong electron-electron interactions using various approximate master equation approaches. The package provides a framework for calculating stationary particle or energy currents driven by differences in chemical potentials or temperatures between the leads which are tunnel coupled to the qu

This work provides new insights into the presence of 239Pu, 240Pu, 241Pu, and 236U in the Southern Hemisphere through the study of peat bog cores from marshlands in Madagascar (19°S). 210Pb, 238Pu and 239+240Pu activities were characterized by alpha spectrometry in previous studies. Here, Pu from alpha-spectrometry discs corresponding to 10 peat-bog cores (85 samples) was reassessed for the aim of

Cultural and creative activities are today described as central to regional and urban development by politicians and governments. Creative city policies are often aiming at economic benefits for the city itself, and there are normative purposes with many research studies as well as projects undertaken (Eckardt 2005; Markusen and Gadwa 2010; Kovacs 2011). Creative city policy is often oriented towa

Title:Creativity and the evolvement of culture. The altering capacity of art works.Creativity, in the sense finding original solutions to life world problems, can be seen as the principal force of cognitive and communicational genesis, such as when new verbal language elements occur (Heine/Kuteva 2007). Creativity has been defined as the original act that not only makes a radical “revision of a co

We report magnetic properties and relative paleointensity (RPI) proxies from a suite of 10 conventional piston cores and Kasten cores from the SW Iberian Margin collected during cruise JC089 of the RSS James Cook in August 2013. Mean sedimentation rates are in the 10–20 cm/kyr range. Age models were acquired by correlation of Ca/Ti and Zr/Sr XRF core-scanning data to L* reflectance from the Cariac

A number of deleterious health effects have been identified from exposure to outdoor air-borne particulate matter. This issue is complicated by the fact that people are spending most of the time indoors, where particles of both indoor and outdoor origin are present. The aim of this work was to assess the differences in particle chemical composition inside and outside of the residence and gain bett

STUDY DESIGN: Cross-sectional study.INTRODUCTION: Flexion (Palmar Pinch, PP-MVC and Tip Pinch, TP-MVC) and extension (E-MVC) maximal voluntary contraction (MVC) of the index-thumb system offers a quick way to estimate the level of hands' impairment in several musculoskeletal and neurologic conditions.PURPOSE OF THE STUDY: This study established normative data of PP-MVC, TP-MVC, E-MVC in the Italia

PURPOSE: Oxaliplatin is increasingly becoming the chemotherapeutic drug of choice for the treatment of peritoneal malignancies using cytoreductive surgery and hyperthermic intraperitoneal chemotherapy (CRS-HIPEC). Oxaliplatin is unstable in chloride-containing media, resulting in the use of 5% dextrose as the carrier solution in these procedures. Exposure of the peritoneum to 5% dextrose during pe

Microsoft Word - Avfallshandbok för Biologicentrum-1.docx Avfallshandbok för Biologiska institutionen Dokumentets namn Gäller för Dnr Sida Avfallshandbok Lunds universitet V 2015 - 1404 2 (64) Utarbetad av Miljösamordare Godkänd av Miljöchef Utgåva 1 1 Datum 2015-10-08 INNEHÅLL 1. Inledning ............................................................................................................

https://www.biologi.lu.se/internt/sites/biologi.lu.se.internt/files/avfallbiologi.pdf - 2026-07-17

Agenda 2030 Graduate School monthly newsletter #3 2026-03-11 Ylva van Meeningen Hi! I love biking this time of year! The days are getting longer, it is getting warmer and the larks are singing for all they are worth out on the rapeseed fields where the first tiny green leaves are poking out of the ground. My commute by e-bike is about 30-40 minutes long, depending on the winds. It gives me time to

https://www.agenda2030graduateschool.lu.se/sites/agenda2030graduateschool.lu.se/files/2026-03/A2030_monthly%20update_260311.pdf - 2026-07-17

Tidplan period 2025-11 - 2026-03 Senast datum Kl Datum t o m System Period Check Checklista inst/fak Information central hantering Länk 2025-11-11 Raindance 10 ⃝ Registrera/komplettera intrastatuppgifter. Åtgärda alla poster som har status Ej komplett. Guide 2025-11-25 Raindance 11 Bokföringsdag för Statsbudgetanslag – kommer med i saldolistor tidigare 2025-11-25 Raindance 11 Bokföringsdag för Pri

https://www.ekonomiwebben.lu.se/sites/ekonomiwebben.lu.se/files/2025-11/TIDPLAN-20251113.pdf - 2026-07-17

cfewp34 CFE Working paper series No. 34 Toleration in the 21st Century: A Revised Liberal Defense Christian Fernández Dr Christian Fernández Department of Political Science, Lund University Christian.Fernandez@svet.lu.se CFE Working papers are available at the website of the Centre for European Studies www.cfe.lu.se CFE Working paper series No. 34 Dr Christian Fernández is a senior lecturer at the

https://www.cfe.lu.se/en/sites/cfe.lu.se.en/files/2020-12/cfewp34.pdf - 2026-07-17