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Åren 2015 och 2016 har flera fall uppmärksammats där en kapitalstark hedgefond förvärvat aktier överstigande tio procent av bolag som är föremål för ett offentligt uppköpserbjudande. Syftet har varit att blockera förvärvet och framtvinga högre bud från förvärvaren. Ett sådant agerande möjliggörs av reglerna om tvångsinlösen, offentliga uppköpserbjudande och av hur hedgefonder regleras i lagstiftnDuring the years of 2015 and 2016 several cases were observed in which a hedge fund with large resources bought more than ten percent of companies that were subjects of public takeover offers. The purpose was to block the takeover in order to force the bidder to raise the offer. This kind of action is made possible by the laws and regulations regarding squeeze-outs, public takeover offers and hed

In this study we present findings related to the most significant characteristics of M&A in Sweden. The research purpose was reached by utilizing a qualitative analysis of eleven semi-structured interviews with nine Swedish CEOs and two representatives of M&A intermediaries. Given the research aim of this study, we choose induction as the most appropriate research method. Our study consist

Purpose of study: As both innovations and brand loyalty are becoming ever more important for companies today, it is of importance to understand how an organisation can handle the relationship between the explorative and exploitative units when working with these two constructs. The ultimate aim is to understand how service organisations can be managed in order to enhance brand loyalty through serv

En delägare som innehar kvalificerade andelar i ett fåmansföretag omfattas av de s.k. 3:12-reglerna som innebär att utdelning och kapitalvinst till viss del ska beskattas i inkomstslaget tjänst i stället för i inkomstslaget kapital. Om delägaren ska överlåta företaget kan han eller hon inom lagens gränser vidta en rad åtgärder för minska och senarelägga skatten som ska betalas för kapitalvinsten. A shareholder who holds qualified shares in a closely held company is subject to a special set of tax rules named the 3:12 rules. These rules lead to shareholders’ dividends and capital gains to some degree being taxed as labor income instead of capital income. If the shareholder should transfer the company, it is possible – within the boundaries of the law – to make some arrangements to reduce an

Purpose: To obtain an understanding of the phenomenon of case events in employer branding context. The emphasis is two-sided: to comprehend why companies organize and why students attend these events. Methodology: We executed a qualitative single case study with an abductive approach. The case company in focus was KPMG Sweden, and the scope was delineated to the firm’s case events Ace the Case an

The purpose with this paper is to put forward the complexity with employees’ identification with an organizations brand and the organization overall. We wish to examine the effects of internal employer branding, both through mainstream perspectives as well as through normative control. We hope to contribute with empirical support and deepen the knowledge for the impact that the brand has for the e

Research question: How can the participation in the COII support companies to open up? Methodology: The thesis applies a single case study design to examine an opening up process in relation to open innovation. The thesis used a qualitative research strategy with inductive design with influences of deduction. The primary data emerged from semi-structured interviews to grasp an in-depth understand

Purpose: The purpose of this thesis is to investigate how financial risk-taking within companies is related to the CEOs’ and CFOs’ personal characteristics. Theoretical framework: Using the Upper Echelons Theory (UET) (Hambrick & Mason, 1984) and a literature review of previous studies of the UET, hypotheses are built with the aim to investigate the relationship between the UET characteristic

Purpose: The purpose of this research is to examine and compare the Nordic acquirers’ merger and acquisitions performance in two different market settings, defined as: in- and off-merger wave. Furthermore, the authors intend to examine and compare which transaction- and company specific characteristics perform better in both periods. Methodology: This research is classified as quantitative rese

2013 presenterade OECD tillsammans med G20-länders ett åtgärdsprogram för att ta sig an och komma till rätta med urholkningen av skattebasen och otillbörliga vinstförflyttningar som var möjliga till följd av att de internationella skattereglerna var utdaterade. Åtgärdsprogrammet innehåller bland annat regleringar avsedda att motverka skatteflykt bland multinationella koncerner. Europeiska unionen In 2013, the OECD, in collaboration with G20 countries, introduced an action plan to address and tackle the erosion of the tax base and undue profit shifting made possible due to outdated international tax rules. The program includes regulations aimed at combating tax evasion among multinational corporations. The European Union has adopted Directive (EU) 2022/2523, which Sweden, as a member of the

1 Business and Human Rights After Ruggie: Foundations, the Art of Simplification and the Imperative of Cumulative Progress* Radu Mares  in R. Mares (ed.), The UN Guiding Principles on Business and Human Rights – Foundations and Implementation, Martinus Nijhoff Publishers (Leiden, Boston 2012) pp. 1-50 1. Introduction The United Nations (UN) Special Representative of the Secretary-General (SRSG) o

https://rwi.lu.se/app/uploads/2012/06/Business-and-Human-Rights-After-Ruggie.pdf - 2026-05-29

2014-12-01 Kursschema Besöksadress Telefon dir Växel E-post Internet Tegnérsplatsen 4 046-222 0248 046-222 0200 charlotte.leire@iiiee.lu.se http://www.iiiee.lu.se 221 00 Lund Tillämpad Industriell Miljöekonomi SCHEMA GW=Group Work, SV=Study Visit. Se längst ner för lärarnas fullständiga namn. Day Time Room Description Who Activ. V. 1: Systematic environmental management - production processes (ca

https://www.cec.lu.se/sv/sites/cec.lu.se.sv/files/mvet01_-_schema_141201.pdf - 2026-05-29

Learn how the master’s programme in Disaster Risk Management and Climate Change Adaptation combines theory and practice, through the eyes of student Megan.

Do you often wonder how we make sense of ourselves and others? Does the question of reputed parapsychological phenomena keep you awake at night? Are you aiming to gain an interdisciplinary yet deep understanding of the streams of physical and sensory information that converge in sensation, bringing the human mind and the physical world together? This is what researchers at the Department of psycho

https://www.psy.lu.se/en/research/research-networks - 2026-05-27

Klimatkrisen och globaliseringen har ökat fokuset på hållbarhet markant, vilket har lett till att frågan om aktiebolagens hållbarhetsansvar blivit en del av samhällsdebatten genom begreppet Corporate Social Responisibility (CSR). Olika åsikter har dock framkommit på området om företag bör och om de kan ta ett större samhällsansvar. Huvudfrågan i uppsatsen är hur vinstsyftet ska förstås, vilket sedThe climate crisis and globalization have significantly increased the focus on sustainability, which has led to the issue of corporate sustainability becoming part of the public debate through the concept of Corporate Social Responsibility (CSR). However, various opinions have been raised in this area regarding whether companies should and if they can take on greater responsibility. The main quest

Centre for Retail Research at Lund University ANNUAL REPORT | 2022 2 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2022 3 ANNUAL REPORT CENTRE FOR RETAIL RESEARCH AT LUND UNIVERSITY 2022 Introduction Centre for Retail Research – the ninth year: 2022 You have in your hand the ninth annual report from the Centre for Retail Research at Lund University. We will have our tenth anniversary

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-01/annualreport-2022.pdf - 2026-05-29

To improve, it’s crucial to see! Vital characteristics of Lean are visualisation and transparency, i.e. allowing everyone to see all what occurs in production. A common tool for this purpose is Value Stream Mapping (VSM). Due to varying flows, performing a successful VSM in construction confers additional challenges. In this paper, lessons learned from successful VSM studies in construction are prTo improve, it’s crucial to see! Vital characteristics of Lean are visualisation and transparency, i.e. allowing everyone to see all what occurs in production. A common tool for this purpose is Value Stream Mapping (VSM). Due to varying flows, performing a successful VSM in construction confers additional challenges. In this paper, lessons learned from successful VSM studies in construction are pr

The duality characteristics of budgeting between the flexibility driven decision making and the integration focused management control inspire the author to investigate how the flexibility and integration domains influence business controllers? choices of IS technologies used in budgeting. This includes the enterprise resource planning (ERP) system, business intelligent (BI), web tool and spreadsh

The natural language that accompanies the accounting language in financial reports is not only a biased representation of the company, but also, we argue, a response to explicit as well as implicit external demands, expectations and accusations. Drawing on the notion of accounts, i.e. statements or responses that neutralizes critique caused by performance not meeting expectations, we analyze the n