Sökresultat

Denna studie undersöker förekomsten av Accrual Earnings Management (AEM), mätt genom diskretionära periodiseringar, i svenska börsnoterade företag inom hälso-, teknik-, industri- och konsumentsektorerna, före och efter Covid-19-pandemin. Med hjälp av en deduktiv kvantitativ ansats och den modifierade Jonesmodellen analyseras 3 213 observationer från 682 företag under tidsperioderna 2017–2019 och 2This study examines the presence of Accrual Earnings Management (AEM), measured through discretionary accruals, in Swedish listed companies within the health care, technology, industrial, and consumer sectors before and after the Covid-19 pandemic. Using a deductive quantitative approach and the modified Jones model, the analysis includes 3,213 observations from 682 companies during the periods 20

This thesis explores how inclusive biodiversity governance can deliver socially and environmentally beneficial outcomes, focusing on the role of NGOs and CSOs in facilitating participation by local communities and Indigenous Peoples in Kenya. Drawing on qualitative interviews, project documents, and media content, the study explores what strategies are used to foster participation in a project by

Proteomic analysis can reveal substantial information about cells and cell types, including biomarkers that can be used to distinguish subpopulations. Established protocols include manual pipetting steps of cells that are both time consuming and problematic in terms of samples losses. In this study, a new “FACS-into-evotip” protocol for proteomic analysis was evaluated with the goal to automate sa

The purpose of this thesis is to investigate the potential of transmitting data symbols alongside permuted copies in a repetition coding-like scheme, called the permutation scheme. First exhaustive search is conducted for small constellation sizes to identify possible patterns. The next step was identifying local search methods for permutations, and other methods for longer chains of permutations

With the increasing share of renewable energy sources in the energy system, an increased demand for stabilizing the grid frequency has grown, suggesting a future need for balancing services, such as manual Frequency Restoration Reserve (mFRR). A promising actor able to offer such balancing service is combined heat and power (CHP) plants due to their dispatchable power capabilities. This thesis aim

Vad händer när det som ska göra livet enklare samtidigt hotar planeten? Mjukvara har på kort tid gått från att vara ett osynligt verktyg i bakgrunden till att forma hela vårt samhälle. Mobiler som en förlängning av vår arm, kontanter som ersätts av Swish, artificiell intelligens som skriver texter och tar beslut, och globala techjättar som påverkar allt från demokratins grundpelare till individenThe climate impact of the information and communication technology (ICT) sector is growing rapidly. While software does not emit greenhouse gases directly, it plays a central role in shaping energy consumption patterns, influencing hardware life cycles, and enabling both sustainable and unsustainable practices across society. Despite its increasing relevance, software remains a relatively unregula

Syftet var att undersöka hur lärare upplever att generativ AI påverkar undervisningen på gymnasiet. Syftet besvarades genom att studera hur undervisningsstrategier och examinationsformer påverkats, samt vilka möjligheter och utmaningar gymnasielärare upplever med undervisningen kopplat till generativ AI. Sex kvalitativa intervjuer med gymnasielärare har genomförts och fokus har legat på deras uppl

Avfall påverkar miljön negativt på många olika sätt. Det förorenar, skadar djur och producerar växthusgaser. Stor vikt bör därför läggas på att samla in avfall för att förhindra att det förstör naturen. I Sverige bildas det år efter år ton av avfall som behöver omhändertas. En del återvinns men en klar majoritet förbränns. När man analyserat vad som slängs i restavfallet ser man att mer än hälftenThis paper explores the correlation between municipal waste amount and the degree of correctly sorted trash in the residual waste against three socioeconomic factors: Income, education level and age. The aim of this study was to investigate whether it’s possible to distinguish certain societal groups from their waste disposal behaviour in order to facilitate municipal waste management and lower th

The purpose of this study is to investigate the factors determining continuous user-engagement for the elements Avanza Svajper and Milstolpar. By analyzing qualitative insights from both users and Avanza representatives, and interpreting the findings through the lenses of Self-Determination Theory, the Octalysis Framework, and the MDA Framework, this study provides a deeper understanding of the st

As artificial intelligence (AI) becomes increasingly embedded in organisational operations, it introduces not only efficiency but also unique information security challenges. Traditional security practices cover common threats, however, the lack of transparency in AI output and the possibility of novel attacks such as data poisoning and phishing attacks show that these systems are poorly equipped

The demand for plant-based meat analogues (PBMAs) continues to rise, fuelled by environmental and health motivations. However, their nutritional quality remains a concern due to the presence of anti-nutritional factors (ANFs) such as phytic acid (PA), which can reduce the bioavailability of essential minerals and hinder protein digestibility. Additionally, sensory limitations and the frequent use

This thesis presents a comprehensive systems analysis of the impact of quality assessments, communication practices, and monitoring mechanisms on the efficiency of public procure-ment in the Swedish construction sector. Recognizing that public procurement is a corner-stone for societal infrastructure and development, the study specifically examines procure-ment regulated by the Swedish Public Proc

Plant-based ice cream and whipping cream are increasingly popular as sustainable alternatives to traditional dairy products. Their low fat content makes them much healthier than high-fat dairy products. However, achieving desirable texture and stability in plant-based desserts remains a challenge. This study investigated how different processing conditions (homogenization pressure, upstream/downst

Syftet med föreliggande studie var att undersöka hur individer ställer sig till yttrandefrihet respektive reglering, beroende på experimentell manipulation genom vinjetter, kön samt ideologisk tillhörighet. Det förväntades att deltagarna som tar del av vinjetten om reglering uppfattar fördomsfulla yttranden som mer allvarliga och i större behov av reglering, jämfört med de som tar del av vinjettenThis study aimed to investigate how individuals position themselves regarding freedom of speech versus regulation, depending on experimental manipulation through vignettes, gender and ideological affiliation. Participants shown the regulation vignette were hypothesised to view prejudiced statements as more severe and needing more regulation than those shown a freedom of speech vignette or the cont

Bakgrund: Aktivitetsbalans är viktigt för hälsan. Rapporter slår larm om ökad ohälsa bland studenter vid svenska universitet. Höga krav på prestation, lågt inflytande över studiesituationen, hög studiebörda och ansträngd ekonomi påverkade studenters hälsa negativt och skapade aktivitetsobalans. Inom Arbetsterapeututbildningen finns ett brett innehåll i kurserna kring aktivitetsbalans. Författarna Background: Occupational balance is important for health. Alarming reports indicates an increase of ill health among students at Swedish universities. High demands on performance, low influence over the study situation, high study load and strained finances, negatively affected students’ health and created occupational imbalance. Within Occupational Therapy education, there is a wide range of cont

Examensarbetets titel: Revisionsplikten - att vara eller inte vara? Seminariedatum: 2025-06-03. Ämne/kurs: FEKH69, Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng. Författare: Fabian Bondeman, Cecilia Sjöborg och Maud Stache. Handledare: Elin Funck och Alexander Hedlund. Fem nyckelord: Revisionsplikt, Små aktiebolag, Debatt, Intressenter, Förväntningsgap Forskningsfråga: Hur ha

Background: The Case Company is in the process of implementing a new inventory control policy for their spare parts distribution, from a single-echelon inventory control policy, specifically what is called an (R, Q) policy, to a multiechelon inventory control policy called Distribution Requirements Planning. It is of interest to see how this new policy will perform, and the effect this change has