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Beskattning av delägaraktier - En skatterättslig analys av PwC-målet

För att bibehålla nyckelpersoner i företag är det sedan 1990-talet allt mer vanligt med olika sorters incitamentsprogram. Anställda får förvärva ägarandelar i bolaget som incitament att fortsätta arbeta hårt för företaget och dess framtida resultat. Vanligt bland konsultbolag idag är s.k. delägarprogram där anställd i bolaget får möjligheten att förvärva aktier i bolaget mot att de bibehåller sin Since the 1990s it is increasingly common to retain key personnel in the company through different kind of incentive plans. These plans involve the partners in a company’s profit development by giving them the opportunity to take part in a incentive plan. Common among consulting firms today are ownership plans, where employees have the opportunity to acquire shares in the company for upholding the

Betydelsen av företagets självreglering för att förebygga risk för ansvar för vårdslös finansiering av mutbrott

I Sverige infördes en ny lagstiftning om mutbrott 2012. Syftet med lagstiftningen var att skapa en mer ändamålsenlig, mer lättillgänglig och mer modern lagstiftning med tydligare kriterier för straffansvar. I den här uppsatsen kommer jag att utreda lagstiftningens innehåll med avseende på det nya brottet vårdslös finansiering av mutbrott, 10 kap 5 e § BrB. Enligt den nya lagregeln finns det möjligIn Sweden a new legislation on bribery was introduced in 2012. The purpose of the regulation was to create a more efficient, more accessible and more modern legislation with clearer criteria for criminal liability. In this essay I will examine the legislation regarding the new offense of negligent financing of bribery, chapter 10, 5th e § Penal Code. Through this new legislation, it is possible to

Hierarchical scheduling and disturbance management in the process industry

The integration of scheduling and control in the process industry is a topic that has been frequently discussed during the recent years, but many challenges remain in order to obtain integrated solutions that may be implemented at large-scale industrial sites. This paper introduces a general framework for production scheduling (PS) and detailed production scheduling (DPS) using a two-level hierarc

Intellectual Capital’s Leverage on Market Value

The purpose of this thesis is to visualize whether there is a correlation between the intellectual capital and the market value among Swedish companies, listed on the Stockholm stock exchange. The purpose is furthermore to enlighten if there are factors that might alter the strength of this correlation. By using these results the aim is to further examine a possible indicator for leveraging the ef

De konkurrensrättsliga sanktionsformerna

The fundamental prohibitions against anti-competitive agreements and abuse of a dominant position are set out in the EC Treaty, articles 81 and 82 respective CL 6 and 19 §. EU: s objectives can be said to promote economic and social development within the community. These objectives will be achieved, among other things, through the establishment of a common internal market. In order to achieve a c

Denials and Confessions : An Analysis of the Temporalization of Neutralizations of Corporate Crime

In recent years two Swedish companies, Telia and Lundin Petroleum, have had to work hard to legitimate their actions as a result of allegations of criminal activity. In this paper, the corporate framings employed to deal with allegations of crime will be analysed on the basis of Stanley Cohen's (2009) theoretical work on processes of denial and neutralization techniques. More specifically, the papIn recent years two Swedish companies, Telia and Lundin Petroleum, have had to work hard to legitimate their actions as a result of allegations of criminal activity. In this paper, the corporate framings employed to deal with allegations of crime will be analysed on the basis of Stanley Cohen's (2009) theoretical work on processes of denial and neutralization techniques. More specifically, the pap

2014 zju summer school entrepreneurship in china red

ÏÄÁîÓª»²á2.cdr Entrepreneurship in China International Summer School 2014 14 - 28 June The Program 2014 International Summer School Host School of Management, Zhejiang University Dates 14 - 28 June, 2014 Language English Certificate Issued by the School of Management upon completion With a focus on "Entrepreneurship in China" In one of the most dynamic areas of private economy in China - Zhejiang

https://www.lu.se/sites/www.lu.se/files/2014_zju_summer_school_entrepreneurship_in_china_red.pdf - 2026-05-27

From waste management to waste prevention - final report in english - august 2018

1WASTE PREVENTION IS NOT ABOUT WASTE Waste prevention is about effective production and thoughtful consumption – not about waste SEVEN LESSONS FROM THE RESEARCH PROJECT FROM WASTE MANAGEMENT TO WASTE PREVENTION Authors of the report HERVÉ CORVELLEC (Head of project) Department of Service Management and Service Studies, Lund University herve.corvellec@ism.lu.se RICHARD EK Department of Service Mana

https://www.ses.lu.se/sites/ses.lu.se/files/from_waste_management_to_waste_prevention_-_final_report_in_english_-_august_2018.pdf - 2026-05-27

Endnote x9 mac studenter sve

EndNote X9 Mac Referenshantering med EndNote X9 Mac Studentguide Bibliotek & IKT Medicinska fakulteten Lunds universitet 2019 1 Innehåll Vad är EndNote?...................................................................................................................................... 2 Hur får jag tillgång till programmet? .........................................................................

https://www.student.med.lu.se/sites/student.med.lu.se/files/endnote_x9_mac_studenter_sve.pdf - 2026-05-27

Evaluation As A Mean To Communicate Society Of The Benefits Of Investing In Big Science In A Developing Country : The Brazilian Sirius Project

This study reports an impact evaluation carried out for a large-scale research infrastructure, the Brazilian Sirius Synchrotron Light Source, one of two fourth-generation synchrotron light sources in the world. We focus on the economic impacts and spillovers resulting from highly qualified procurements presented to different types of suppliers who participated in the design and construction proces

At least I have this freedom : Subjectivity and self-precarization among digital freelancers in the Swedish cultural industries

Framväxten av digitala plattformar håller för närvarande på att förändra hur kulturarbete förmedlas och utförs. Trots detta finns det en brist på forskning, inte minst i en svensk kontext, som studerar kulturarbete som ett typexempel på det som kommit att kallas gigarbete. Den här avhandlingen analyserar frilansande kulturarbetares erfarenheter av att navigera den digitala plattformsekonomin för aCultural industries are currently being transformed by processes of platformization and precarization. Despite being among the sectors where platformization has already had the most pronounced effects, there remains a lack of research on cultural work as a prototypical example of so-called gig work. This dissertation analyzes the working experiences of what I call digital freelancers — solo self-e

Aktieägaravtal. Särskilt om besluts- och överlåtelsebindningar.

The thesis aims at clarifying the function and civil law effects of shareholder agreements according to Swedish law. Shareholder agreements perform important functions as instruments to reduce risks associated with company law. It is clear that many companies do not correspond to the image of the company and its shareholders - i.e. the image of a capitalist firm and investor owners - on which comp

Play at work: continuation, intervention and usurpation

The interest in organizational play is growing, both in popular business discourse and organization studies. As the presumption that play is dysfunctional for organizations is increasingly discarded, the existing positions may be divided into two camps; one proposes 'serious play' as an engine for business and the other insists that work and play are largely indistinguishable in the postindustrial

Prissättning av tjänster i byggkonsultbranschen - Införandet av alterantiva prissättningsmodeller

Title: Pricing of Consultant Services within the Construction Industry – Introducing Alternative Pricing Models Authors: Emma Nilsson and Jenny Persson Tutors: Elisabeth Attebrant – Regional Director, East, Sweco Management Göran Alsén – Department of Business Administration, Lund School of Economics and Management, Lund University Bertil Nilsson – Department of Production Management, Faculty

Previous alumni events

Asian Studies - a career for the future! Alumni events are held annually under the title "Asian Studies: A Career for the Future." These events aim to provide insights into career paths and opportunities related to Asian studies through guest speakers, who are alumni that have pursued various career paths in the field. This provides a valuable networking opportunity for current students who are in

https://www.ace.lu.se/education/after-your-studies/previous-alumni-events - 2026-05-27

Den kompetenta mannen: En studie av maskulinitet vid grillen

The purpose of this study is to investigate masculinity via the modern cooking method of barbequing. This will be done through the theoretical lens of preformance as presented by Erving Goffman. The methodology through which this has been done includes person interviews, interviews done online, netnography and archival studies. Thus the basis of my material ranges from voice recordings, online dis

Hållbarhet som motståndskraft?

Abstract Titel Sustainability as Resilience? The impact of ESG on the returns of Swedish stocks at the introduction of Covid-19 in Sweden. Seminar date 2026/01/15 Course FEKH89, Degree Project in Financial Management Undergraduate Level, 15 Credits Authors Jessica Enyonam Amedro Martina Popov Hashim Ssozi Advisor Maria Gårdängen Five keywords ESG, Covid-19, stock return, eventstudy, susta

Generativ AI - Från teknik till ett marknadsföringsverktyg

Den snabba framväxten av generativ AI har i grunden förändrat förutsättningarna för marknadskommunikation genom att möjliggöra skapandet av hyperrealistiskt innehåll i en omfattning som tidigare inte varit möjlig. Samtidigt som tekniken erbjuder ökad effektivitet, väcker den kritiska frågor om företagens autenticitet och konsumenters tillit. Syftet med studien är att undersöka om företags autenticThe rapid development of generative AI has fundamentally changed the conditions for marketing communication by enabling the creation of hyper-realistic content on a scale that was previously not possible. While the technology offers increased efficiency, it raises critical questions about the authenticity of companies and consumer trust. The purpose of the study is to investigate whether the authe