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The Swedish Government introduced the Swedish interest deduction limitation rules as it was identified that the preferential tax treatment of debt in comparison to equity had been used by Multi-National Enterprises for tax planning purposes. The Swedish rules have, however, been under investigation of the European Commission, which, in a letter of formal notice to the Swedish Government, has state

Denna uppsats handlar om hur hållbarhetsredovisning regleras och samspelet mellan de olika instrumenten; lagstiftning, normer, branschstandarder och riktlinjer. Det är en tvärvetenskaplig uppsats, som genom en socio-legal studie ämnar sätta lagstiftningen i relation till den verklighet och miljö den reglerar. Hållbarhetsredovisning har blivit allt vanligare hos näringslivet idag. Det är ett sätt fThis essay is about how Sustainability Reporting is regulated and the interplay between the different regulating instruments; legislation, norms, standards and guidelines. It is an interdisciplinary essay which intends to put legislation in relation to the reality and the environment in which it regulates. Therefore the essay stems from a socio-legal method. Sustainability Reporting among companie

År 2011 kom det första auktoritära ”soft law” dokumentet inom området företag och mänskliga rättigheter,”UN Guiding Principles on Business and Human rights”. I detta dokument åläggs företag ett ansvar att respektera mänskliga rättigheter genom att använda sig av en s.k."human rights due diligence" (HR DD). Denna ska bl.a. innehålla en "root cause analysis" för att överensstämma

The study investigates the difficulties small companies experience in implementing a standardized environmental management system or achieving an Eco-label. Further the study evaluates what should be included in an environmental management system to establish credibility. The market for Eco-labels and certifications has generally been adapted for large companies, but since the environmental awaren

Varför väljer de svenska onoterade företag i denna studie att redovisa enligt K3 eller IFRS? Vilka är anledningarna och kan de ge vägledning och en förklaring till huruvida något av redovisningsregelverk är att föredra för onoterade företag? Studiens syfte är att undersöka vilka anledningar är till att utvalda svenska onoterade företag väljer att redovisa enligt K3 eller IFRS. Utan att generaliserWhy do the Swedish unlisted companies in this study choose to report in accordance with K3 or IFRS? What are the reasons, and can they provide guidance and an explanation of whether any of the accounting regulations are preferable for unlisted companies? The purpose of the study is to investigate the reasons why selected Swedish unlisted companies choose to report in accordance with K3 or IFRS. Wi

Influencer marketing är en växande marknadsföringsform och med den uppstår nya skatterättsliga utmaningar. Skatteverket har uppmärksammat osäkerhet och bristande efterlevnad bland influencers kring beskattning av mottagna produkter. Skatteverket har den 17 april 2025 i ett pressmeddelande informerat om att influencers kan behöva deklarera. I denna uppsats undersöks hur produkter som skickas till iInfluencer marketing is a growing form of marketing and with it new tax law challenges arise. The Swedish Tax Agency has drawn attention to uncertainty and lack of compliance among influencers regarding taxation of products received. On April 17, 2025, The Swedish Tax Agency issued a press release stating that influencers may need to declare. This thesis examines how products sent to influencers w

Revision är en viktig funktion i samhället och näringsliv för att försäkra den information som företag lämnar ifrån sig. Syftet med denna uppsats är att utreda vilka begränsningar som föreligger för en revisor i samband med hans eller hennes utövande av revisionsverksamhet. För att kunna redogöra för det har det varit av vikt att också fastställa vad som avses med revisionsverksamhet och vad revis

The purpose of our essay was to understand better how two companies manage ethnical diversity in their organization and standards of a multicultural organization. For study objects we selected two companies nominated as “good examples” of companies working with ethnical diversity in their organization. The study objects are Föreningsparbanken and Pågen AB in Sweden. The result verifies that both c

Titel: Hållbarhetsredovisning i statliga företag - Undersökning av hur hållbarhetsredovisningen har utvecklats över tid Seminariedatum: 5 juni 2015 Kurs: FEKH69, Kandidatuppsats 15HP Författare: Alexandra Lundgren och Josefin Andersson Handledare: Hans Knutsson Nyckelord: Hållbarhetsredovisning, statliga företag, Global Reporting Intiative, utveckling Syfte: Syftet med denna uppsats är att bTitle: Sustainability report in state enterprises – A study of how sustainability reporting has evolved over time Seminar date: 5 june 2015 Course: FEKH69, bachelor thesis 15 HP Authors: Alexandra Lundgren and Josefin Andersson Advisors: Hans Knutsson Key words: Sustainability reporting, state enterprises, Global Reporting Initiative, development Purpose: The purpose of this paper is to describe h

The thesis regards the Swedish group deduction rules and whether the rules are compatible with EU law. The rules are analyzed in relation to both primary law, the fundamental freedoms established in the TFEU and secondary law, the Parent-Subsidiary Directive (PSD). The author has established four requirements in the Swedish provisions that could possibly be in breach of EU law, namely; (1) the dir

Previous research has focused on the correlation between CSR and returns, whilst considerably less efforts have been undertaken to investigate whether CSR affects a company’s valuation. Therefore this paper focus on investigating the correlation between these two variables. This is done by comparing valuation multiples of constructed indices consisting of bad and socially responsible companies to

Our paper tries to verify the relation between international banks’ expansion and international automotive corporations’ overseas business in China. Pervasive phenomena indicate that foreign banks take following their clients as the initial strategy when they start overseas business in China’s market. As many previous literatures analyzed, in the beginning stage in a new foreign market, multinatio

In May 2009, a new Swedish legislation made it possible for a new tenure to enter the housing market – condominiums. Since the law took effect, only a few condominiums have been built, mainly by minor construction- and property companies. This thesis aims to investigate under what circums- tances it’s favorably to build condominiums and also to identify what ob- stacles and opportunities that c

Research questions: What factors should be considered when setting a price of a new Plate Heat Exchanger, PHE? With these factors in mind, how should a logical pricing model be created and what kind of measurable data should be used to find logical relations? Deliverables: The main focus has been towards creating a logical pricing model for new PHEs. Furthermore, the projects purpose has been to i

Senior lecturer, Assistant head Strategy and Research Policy, Department of Business Administration Contact details Email: matts [dot] karreman [at] fek [dot] lu [dot] se Phone: +46 46 222 01 91Organisation Strategy Room number: Alfa 5,6 rum B407 Service point: 10 WebpageMatts Kärremans profile in Lund University research portalOther affiliations Assistant head of department Strategy Assistant hea

https://www.lusem.lu.se/matts-karreman - 2026-05-23

Artificiell Intelligens intar en alltmer framträdande roll inom svenskt näringsliv. Företag implementerar ständigt nya AI-policies och utvecklar egna AI-system för att effektivisera och förbättra styrelsens arbete. I takt med att AI växer som industri och tar allt större plats väcks också frågor om gällande rätt. I nutida Sverige finns ingen nationell lagstiftning som reglerar AI på något sätt. De

This study explores a collaborative project between various levels of public administration in southern Sweden, designed to encourage companies to adopt sustainable transportation practices. Conducted with the participation of researchers from Lund University, the project supports companies in developing and annually revising action plans that include specific sustainability goals, assigned respon

The purpose of this paper is to study the effect of gender and national culture on the compensation gap between CEOs and other members of top management and the company performance. The theoretical framework consists of previous research on gender differences, national culture and the effects of compensation gaps on company performance. Furthermore, it is based on theories such as tournament theor

Purpose: Explaining whether performance development after a LBO differentiates based on target´s size. Methodology: Quantitative method with deductive research approach Theoretical perspectives: The thesis covers: Transaction cost theory, Wealth transfer theory, Agency theory as well as previous research on LBO performance. Empirical foundation: The thesis analyses performance measures of 44 Eur