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Open quality in the digitalization era : concept, principles, and implementation framework

Quality goals have evolved according to the industrial revolution stages from ‘Small Quality’ to ‘Big Quality’ and now to ‘Open Quality’ in the digital transformation era. This study systematically reviews the chronological development of quality paradigms describing how quality management has evolved from Small to Big to Open Quality. We delineate the concept of Open Quality, emphasizing MTCI-bas

Annualreport-2021

Centre for Retail Research at Lund University ANNUAL REPORT | 2021 2 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2021 Introduction Centre for Retail Research – the eighth year For us, just as many others, 2021 was yet another special year. The coronavirus has challenged us in many ways. However, this year we were somewhat better prepared and well-versed in finding online solutions

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-01/annualreport-2021.pdf - 2026-05-29

Interest Deduction Limitations in Sweden Post-Lexel: The Relevance of the Free Movement of Capital

In Lexel (Case C-484/19), the Swedish interest deduction limitation rules were found to be in breach of article 49 of the TFEU on the freedom of establishment, as they presumed abusive practices even in respect of arm’s length-based transactions. The present article puts the case into context and highlights follow-up issues raised before lower Swedish tax courts in the context of loan transactions

Response to the Proposal for a Directive on Corporate Sustainability Due Diligence by Nordic and Baltic Company Law Scholars

On February 23, 2022, The EU Commission published its Proposal for a Directive of the European Parliament and of the Council on Corporate Sustainability Due Diligence and amending Directive (EU) 2019/1937 (“CSDDD” or “the Proposal”). The purpose of the Proposal, to further the “Union’s transition to a climate-neutral and green economy in line with the European Green Deal and in delivering on the U

Managing Swiss Hospitality: How cultural antecedents of innovation and customer-oriented value systems can influence performance in the hotel industry

Research into innovativeness and customer orientation in the service industry is burgeoning, yet our understanding of the antecedents and consequences of both activities in hospitality management remain unclear. To address this problem we investigate the link between corporate culture, indicators of innovativeness and business performance in the Swiss hotel industry, because the Swiss have a procl

The CILO method: firm-supportive research approach enhancing enterprise performance

This paper describes a case of collaboration between academia and business firms in supporting innovation processes based on the CILO method, named after the CILO project (communication in learning organizations). The CILO method is an example of firm-supportive research approach. We describe the outcomes related to enhancing enterprise performance from applying the CILO-method in relation to one

Mastering the integration chaos following frequent M&As: IS integration with SOA technology

The use of service oriented architectures (SOA) is rapidly penetrating contemporary business life based on the promise of scalable and flexible information infrastructures. However the technique is still in it infancy and many questions regarding the consequences of a shift towards this kind of IT architecture still remains unanswered. We approach the relation between SOA and another actual topic,

Total Cost of Purchasing at Duni AB: Development of a Cost Model

BAKGRUND På grund av att företag idag har möjlighet att konkurrera globalt genom att flytta produktionen utomlands och att säkra leveranser ifrån alla världens hörn har också inköpsfunktionens roll förändrats. För att nå företagets uppsatta mål är det viktigt att ha en välfungerande inköpsfunktion som jobbar effektivt. Inköpsfunktionen bör inte enbart fokusera på att uppnå det billigaste möjliga i

Big Data - konkurrensfördel idag, överlevnad imorgon

Att göra en studie om hur detaljhandelsföretag tar tillvara på och hanterar Big Data för att stärka sina kundrelationer samt hur de kan förbättras. Vi har utfört en kvalitativ fallstudie i form av djupintervjuer samt en egen undersökning. Djupintervjuerna har haft en semistrukturerad uppbyggnad. Den egna undersökningen har en komparativ karaktär där insamlingen av data gällande kunder, har jämförA study about how retail companies collect and manage Big Data in order to strengthen and develop their customer relationship. The study is one of qualitative character, which is built upon several in-depth interviews as well as a survey performed by the authors. The in-depth interviews are semi-structured. The survey is of comparative nature where the gathering of customer-driven-data is compar

Priskriget på hemelektronikmarknaden i Sverige – En historisk och nutida utvärdering av prissättningsstrategiers legitimitet och påverkan på marknaden

I det reviderade ramverket har vi lyckats identifiera de olika prissättningsstrategiernas påverkan i de olika marknadsfaserna. Vi kan se att aktörernas sätt att använda prissättningsstrategier görs genom att undergräva konkurrenternas pris. Vi kan inte dra någon generell slutsats till vilken grad varje specifik prissättningsstrategier har använts eller i vilken grad de specifika strategierna har pConclusions: The revised framework has made it possible to identify in which ways the different pricing strategies have affected the different market phases. We have been able to identify the use of pricing strategies by the companies which is characterised by using prices below competitor prices. We are not able to draw a general conclusion regarding to which degree each specific pricing strategy

Avtalsinstrument med oklara rättsverkningar - en studie av letters of intent och letters of comfort i svensk rätt

I avtalsrätten utgörs en central princip av pacta sunt servanda – löften ska hållas. Denna princip, som på ytan kanske inte ser ut att innebära några svårigheter, kan leda till bekymmer sett inom ramen för användandet av letter of intent respektive letter of comfort. I det moderna näringslivet har ett flertal sätt att sluta kommersiella avtal vuxit fram och lett till att avtalslagens anbud-accepOne fundamental principle within the field of contract law is pacta sunt servanda - agreements must be kept. This principle, which on the surface might not seem very complicated, may cause problems when applied on the use of letter of intent and letter of comfort. In the modern business world several ways of entering commercial contracts have arisen, causing the offer-and-acceptance-model provide

Forskares och studenters anva ndning av lubsearch

Forskares och studenters användning av LUBsearch En studie i användning av och användbarhet hos ett discoverysystem Jonas Fransson & Maria ohLsson UnivErsitEtsBiBLiotEkEt, LUnds UnivErsitEt Summary This report presents the results of a user study regarding the discovery tool used at Lund University, EBSCO Discovery Service (EDS), locally in Lund called LUBsearch. The aim of the study was to gather

https://www.lub.lu.se/sites/lub.lu.se/files/forskares_och_studenters_anva_ndning_av_lubsearch.pdf - 2026-05-29

GEOR02 Course Analysis 2022

Gourse evaluation and analysis GEORO2 Geology Master's Degree Project, 45 hp October 2022 This course analysis was conducted in early October 2022, almost two years after the previous one. A link to the questionnaire has been sent by the library to every student who has completed the LUP (Lund University Publications) web publication procedure at the end of their respective course periods. Thirty

https://www.geology.lu.se/sites/geology.lu.se/files/2022-11/GEOR02%20Course%20analysis%202022.pdf - 2026-05-29

Some knowledge needs to be more important - the role of prioritization in absorptive capacity

The case company in this paper absorbs great amounts of knowledge from their customers. The abundance of absorbed knowledge creates a need for prioritization, which has not yet been recognized within absorptive capacity literature. In the case company however, knowledge is not strictly prioritized in one or the other way, due to different influencing factors. New product development literature has

Invitation 20 June

Invitation 20 June.pdf International trade and law – geoeconomic developments in a business context Lund University hereby invites you to a seminar on legal and economic issues facing international trade When: 10.00 – 12.30 on 20 June 2023 Where: Pufendorfsalen, Lund University & Online (Zoom) Registration: aclu.lu.se Geoeconomic developments with substantial impact on business The conditions for

https://www.aclu.lu.se/sites/aclu.lu.se/files/2023-07/Invitation%2020%20June.pdf - 2026-05-29

Digital Mentor

Mentorship Programme LUNDS UNIVERSITY | MSC IN ENTREPRENEURSHIP AND INNOVATION The Mentorship Programme ”I’m a mentor because I love being able to support others through their personal growth and development. I love the process of lear- ning whether it's me learning or someone else. I'm fascinated by the range of conflicting thoughts and feelings people experience during the learning process.” Jan

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-04/digital%20mentor.pdf - 2026-05-29

Utdelning och kvinnors roll i företagsstyrelser

Denna studie syftar till att undersöka sambandet mellan könsmångfald i styrelsen och utdelningsnivåer, med hjälp av data från 70 icke-finansiella börsnoterade företag i Danmark, Finland och Sverige mellan 2014 och 2023. Studien använder en dynamisk fixed effects-regressionsmodell med ett till två års släpande effekter. Data om styrelsesammansättning samt företagsspecifika variabler för 70 icke-finThis study aims to investigate the relationship between board gender diversity and dividend payouts, using data from 70 non-financial companies in Denmark, Finland and Sweden from 2014 to 2023. Using a dynamic fixed effects regression model with one and two lags, we analyze whether board gender diversity significantly affects dividend payout. We collect board- and firm-specific data from Eikon for

Institutionalization of circular business models in the United States

The transition to a circular economy challenges existing regulatory frameworks, social norms, and belief systems: the dominant institutions. Moving from a linear to circular business model (CBM) is essential for sustainable business transformation. While CBMs have been widely studied in Europe, less is known about their emergence in the United States, where a national circular economy policy is st

Värdering utan marknad: Hur investmentbolag kommunicerar värdering av onoterade portföljbolag

Denna studie undersöker hur svenska investmentbolag kommunicerar värderingen av sina onoterade portföljbolag i årsredovisningen. Eftersom onoterade innehav saknar observerbara marknadspriser präglas värderingen av betydande osäkerhet och subjektiva bedömningar, vilket ställer höga krav på transparens och legitimitet i den externa redovisningskommunikationen. Studien genomförs som en kvalitativ innThis study examines how Swedish investment companies communicate the valuation of their unlisted portfolio companies in annual reports. As unlisted holdings lack observable market prices, valuation involves significant uncertainty and subjective judgment, placing high demands on transparency in external financial reporting. The study applies a qualitative content analysis of annual reports for the