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Kartläggning av redovisningsmanipulation: En litteraturgenomgång

Examensarbetets titel: Kartläggning av redovisningsmanipulation: En litteraturgenomgång Seminariedatum: 16/01 2015 Ämne/kurs FEKH69, Examensarbete kandidatnivå i redovisning, 15hp Författare: Chiem, K., Malmström, S., & Themner, P. Handledare: Jönsson, P Fem nyckelord: Redovisningsmanipulation, Creative accounting, Earnings management, Income Smoothing, Big bath, Syfte: Begrepp som creatTitle: Mapping of accounts manipulation: A literature review Seminar date: 16/01 2015 Course: FEKH69, Degree project in Accounting, undergraduate level, 15 University Credits points. Authors: Chiem, K., Malmström, S., & Themner, P Advisors/s: Jönsson, P Key words: Accounts manipulation, Creative accounting, Earnings management, Income smoothing, Big bath Purpose: Concepts like creative a

Hervé Corvellec

Professor Kontaktinformation E-post: herve [dot] corvellec [at] ses [dot] lu [dot] se Telefon: +46 73 031 99 04 Mobil: +46 73 031 99 04Organisation Institutionen för tjänstevetenskap Rumsnummer: E321 WebbplatsHervé Corvellecs profil i Lunds universitets forskningsportalI was born in France, but I have been living in Sweden since 1985. I am a professor of Business Administration at the Department o

https://www.ses.lu.se/herve-corvellec-0 - 2026-05-29

Corporate social responsibility and stock market actors : A comprehensive study

Purpose– The purpose of this study is to analyse the views stock market actors have on corporate communication of corporate social responsibility (CSR) information grounded on legitimacy and stakeholder theory. Recent findings suggest that management teams experience an increased interest and demand for CSR information from the actors on the stock market and that this underlie a focus shift. This

Nano products, Small companies, Big challenges: An exploration of the value of sustainability assessments for nano-companies

There is a global demand for sustainable industrial development and a call to make manufacturing “greener”. Nanotechnologies are in a promising position to be early adopters of this concept. Advancements in the nanomaterial industry can help confront global issues, and aid in sustainable development that enables positive economic, environmental, and social changes. Formal evaluation of a product’s

3:12-reglerna och generationsskiften i fåmansföretag

Uppsatsen undersöker utifrån ett rättsutvecklingsperspektiv förhållandet mellan utvecklingslinjerna för 3:12-reglerna och bestämmelsen om samma eller likartad verksamhet i samband med generationsskiften i fåmansföretag. 3:12-reglerna utgör en särskild reglering för fåmansföretag och har utformats med utgångspunkt i principerna om neutralitet och likformighet. Regelverket infördes i syfte att förhThe present study examines from a legal perspective the relationship between the development of the 3:12-rules and the rule of same or similar activity with respect to generational changes in close companies. The 3:12-rules constitutes a special regulation for close companies and was created with the principles of neutrality and uniformity in mind. The regulatory framework was introduced in order

Nordic centre fudan summer school 2014 0

Microsoft Word - Nordic_Centre_Fudan_Summer_School_2014.docx Postal address External Relations, Lund University, P.O. Box 117, SE-221 00 Lund, Sweden. Visiting address St Algatan 4, Telephone Int. +46 46 -222 00 00 Telefax Int. +46 46 222 41 11 Internet http://www.lunduniversity.lu.se/ Externa l  Rela tions   Summer  courses  at  Nordic  Centre  Fudan,  Shanghai,  China     The  Nordic  Centre,  a

https://www.lu.se/sites/www.lu.se/files/nordic_centre_fudan_summer_school_2014_0.pdf - 2026-05-30

Value of decision control mechanisms in avoiding free cash flow drawbacks in the first place

This thesis examines the utilization of internal controls as means of facilitating effective use of free cash flow (FCF) by managers, with the aim of preventing potential issues that may distort their relationship with shareholders. The objective was to understand the means of mitigating FCF issues by identifying internal controls within the companies to guarantee the effective utilization of cash

Corvellec stal sjm author preprint-archiving-march23 2019

1 Qualification as corporate activism: How Swedish apparel retailers attach circular fashion qualities to take- back systems Hervé Corvellec Department of Service Studies, Lund University, herve.corvellec@ism.lu.se Herman I. Stål* Umea School of Business and Economics (USBE), Research Institute for Ethics and Sustainability in Business (RiseB), Umea University, herman.stal@umu.se * Author for corr

https://www.ses.lu.se/sites/ses.lu.se/files/corvellec_stal_sjm_author_preprint-archiving-march23_2019.pdf - 2026-05-30

Vt13-kp-smmn20-2011-11-17

Microsoft Word - KP o LLSMMN20 inr 111117.docx Depar tment o f Serv ice Management Syllabus for Strategic Management in Tourism and Hospitality (SMMN20) 15 credits. Level: Second cycle The course was approved by the Board of the Faculty of Social Science, 17 November, 2011. The syllabus was approved by the Board of the Department of Service Management, 27 October, 2011. The syllabus is valid from

https://www.ses.lu.se/en/sites/ses.lu.se.en/files/vt13-kp-smmn20-2011-11-17.pdf - 2026-05-30

From refining sugar to growing tomatoes : Industrial ecology and business model evolution

This article seeks to advance the understanding of the relationship between industrial ecology (IE) and business model innovation for sustainability as a means and driver of new value creation and competitive advantage by expanding the understanding of industrial symbiosis (IS) and internal symbiosis. This is explored through the case study of British Sugar, which, at the time of writing, is the U

Ansvarsgenombrott - En fråga för domstolarna? - En undersökning av ansvarsgenombrottet i svensk rätt

En av de mest grundläggande principerna inom aktiebolagsrätten och en stark bidragande faktor till dess popularitet återfinns i 1 kap. 3 § ABL, dvs. aktieägare är som huvudregel inte personligt ansvariga för bolagets förpliktelser. Till varje huvudregel finns undantag och så även här. I Sverige har det diskuterats om aktieägare trotsallt ska kunna hållas ansvariga för bolagets förpliktelser genom One of the most fundamental principles of company law and a strong contributing factor to its popularity can be found in chapter 1. article 3 in the Swedish Companies Act, i.e. shareholders, as a general principle, are not personally responsibility for the debts or actions of a corporation. To every general principle exists exceptions, which applies here as well. In Sweden, the question has been r

Investera i traditionell eller digital media? Typ av medias effekt på finansteknologiska företag

Examensarbetets titel: Investera i traditionell eller digital media? Typ av medias effekt på finansteknologiska företag Seminariedatum: 2020-01-16 Kursnamn: FEKH29, Examensarbete på kandidatnivå i marknadsföring, 15 högskolepoäng. Författare: Sandra Berglund, Olivia Boberg & Lina Stackegård Handledare: Burak Tunca Nyckelord: Brand equity, brand personality, Svenska Dagbladet, Instagram, Linked

Utomståenderegeln i 57 kap 5 § IL - Är den ändamålsenlig efter decennier?

Sammanfattning I uppsatsen har syftet med 3:12-reglerna, särskilt utomståenderegeln i 57 kap. 5§ IL, framställts och analyserats. Därjämte studien har ägnats åt att undersöka hur praxis stämmer överens med utomståenderegelns ändamål. Metoden som har tillämpats är den rättsdogmatiska metoden, vilket innebär att undersökningen genomförs med hjälp av rättskällorna så som förarbeten, författning, praAbstract The purpose of the essay is to describe and analyze the motive that was behind the 3:12 rules, especially the outsider rule, and to examine how practice is consistent with its purpose. The main starting point for the regulations in question was that the taxpayer who owns shares and works in the company should, as far as possible, receive similar taxation for capital gains or work compens

Act of kindness: A study on modern day crisis handling and its effect on brand identity

Purpose: This paper aims to explore and examine how companies have reacted to suddenly occurring crises in the 21st century. The paper will investigate how companies have adapted – or stayed in hiding – during the COVID-19 pandemic, and how this has impacted their corporate brand identity and their core values. The paper will introduce a new framework to be used for assessing the strategic approac

Den senaste pusselbiten i nyemissionspusslet

Examensarbetets titel: Den senaste pusselbiten i nyemissionspusslet Seminariedatum: 3/6 - 2021 Kurs: FEKH89 - Företagsekonomi: Examensarbete i Finansiering på kandidatnivå, 15 högskolepoäng. Författare: Amanda Bengtsson, Olle Saanum & Frida Wennberg Handledare: Maria Gårdängen Fem nyckelord: SEO, abnormal avkastning, operationell prestation, window of opportunity och pecking order theory. ForsTitle: The Latest Piece of The New Issues Puzzle Seminar date: 3/6 - 2021 Course: FEKH89 - Business Administration: Bachelor’s degree Project in Financial Management Undergraduate Level, 15 credits. Authors: Amanda Bengtsson, Olle Saanum & Frida Wennberg Advisor: Maria Gårdängen Keywords: SEO, abnormal return, operative performance, window of opportunity & pecking order theory. Research

Hemma bra, men borta bäst? - En kvantitativ studie om individers prestation och motivation relaterat till en ökad frekvens av hemarbete

Examensarbetets titel: Hemma bra, men borta bäst? - En kvantitativ studie om individers prestation och motivation relaterat till en ökad frekvens av hemarbete Seminariedatum: 2020-06-03 Ämne/kurs: FEKH19, Företagsekonomi: Examensarbete på kandidatnivå i Strategic Management, 15 hp Författare: Julia Anderberg, Jessica Lind och Malin Olsson Handledare: Devrim Göktepe-Hultén Nyckelord: HemarbeteTitle: Home is good, but away is best? - A quantitative study about individuals’ performance and motivation related to an increased frequency of working remotely Seminar date: 2020-06-03 Course: FEKH19, Business Administration: Bachelor’s degree Project in Strategic Management, Undergraduate level, 15 credits Authors: Julia Anderberg, Jessica Lind and Malin Olsson Advisor: Devrim Göktepe-Hulté

The contribution of wind farms to sustainably developing local communities

While renewable energy output in the World increases, Russia shows an opposite trend, consisting of a highly engrained fossil fuel-driven economy with very little State priority towards diversifying its energy supply. Accordingly, although wind energy represents only a niche market, it is more economically viable to electrifying Northern peripheral communities than connecting them to the national

CSR i SMEs - En studie om uppfattning, motiv och hinder

Titel: CSR i SMEs – En studie om uppfattning, motiv och hinder Seminariedatum: 30 maj 2013. Ämne/Kurs: Magisteruppsats Civilekonomprogrammet - Företagsekonomi, FEKN90 30 hp Författare: Henrik Halling, Erik Karlsson Handledare: Christine Blomqvist Fem nyckelord: corporate social responsibility (CSR), små och medelstora företag (SMEs), motiv, hinder och uppfattning. Syfte: Syftet med uppsatTitle: CSR in SMEs – A study of perception, motives and barriers. Seminar date: may 30th 2013 Course: Master Thesis in Business Administration - FEKN90 30 (ECTS) Authors: Henrik Halling, Erik Karlsson Advisor: Christine Blomqvist Five key words: corporate social responsibility (CSR), small and medium enterprises (SMEs), motives, barriers and perception. Purpose: The purpose of this stud