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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an action plan to address and tackle the erosion of the tax base and undue profit shifting made possible due to outdated international tax rules.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

Sveriges alkoholmonopol, som instiftades för att reglera alkoholförsäljningen för att främja folkhälsan, förändrades efter EU-inträdet 1995, vilket ökade tillgängligheten av alkohol och möjliggjorde fler leverantörer på marknaden. Efter ändringar i alkohollagen 2008 uppkom flera webbplatser för alkoholbeställningar med hemleverans. Rättsliga åtgärder från Systembolaget mot e-handelsföretaget WinefSweden's alcohol monopoly, established to regulate alcohol sales and promote public health, underwent changes following its entry into the EU in 1995, increasing alcohol accessibility and permitting more suppliers in the market. Amendments to The Alcohol Act in 2008 resulted in the emergence of various websites for alcohol orders with home delivery. Legal actions by Systembolaget against t

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

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

This thesis aims to address the rising energy costs by using IoT technology and reinforcement learning. We use historical sensor data to fit a deep reinforcement learning model that is capable of optimizing the control of a heating system in a way that minimizes energy costs, while maintaining a comfortable indoor temperature. This model-free approach uses neural networks to simulate the thermodyn

Microsoft Word - Information to field workers at CEC - April 2022 7 April 2022 Information about field work at CEC 2022 The coordinator’s administrative responsibilities: It is necessary to plan well ahead of time! Consider all the points in this document and decide what you need to do in order for the fieldwork to be successful. Be sure to act in time, whether it is contracting staff, making purc

https://www.cec.lu.se/sites/cec.lu.se/files/2022-04/Information%20about%20field%20work%20at%20CEC%202022.pdf - 2026-05-29

Syftet med studien är att redogöra för bakomliggande faktorer som kan driva bolag att besluta om nedskrivning av goodwill. Därtill ämnar studien undersöka huruvida det går att påvisa ett samband mellan nedskrivning av goodwill och earnings management. Forskarna använder en kvantitativ metod med en deduktiv ansats. Studien undersöker nedskrivning av goodwill för bolag listade på Stockholmsbörsen unThe purpose of the study is to investigate underlying factors that might have a connection to impairment of goodwill. In addition, the study scrutinises if there is any association to be found between impairment of goodwill and earnings management.The authors used a quantitative method with a deductive approach. The study examined companies listed on Nasdaq Stockholm which made an impairment of go

Purpose: Present for more than 20 years, 3D food printing (3DFP) technology has not experienced the same widespread adoption as its non-food counterparts. It is believed that relevant business models are crucial for its expansion. The purpose of this study is to identify the dominant prototypical business models and patterns in the 3DFP industry. The knowledge gained could be used to provide direc

DevOps represent the tight connection between development and operations. To address challenges that arise on the bor- derline between development and operations, we conducted a study in collaboration with a Swedish company responsible for ticket management and sales in public transportation. The aim of our study was to explore and describe the existing DevOps environment, as well as to identify h

3D food printing is a fascinating novel technology with many promising applications, from futuristic-looking food topersonalized nutrition, and space food for astronauts. However, much of its potential is only realized in the laboratoryor speculated in the literature. This research is an attempt to explore the barriers to the diffusion of this newtechnology to the wider market. It argues that the

Linked data is one of the most successful practices in semantic web, which has led to the opening and interlinking of data. Though many agents (mostly academic organizations and government) have published a large amount of linked data, numerous agents such as private companies and industries either do not have the ability or do not want to make an additional effort to publish linked data. Thus, fo

Events, such as increased risks of drought and flooding, that scientist have associated with climate change can have serious impacts on the physical environment, society, and the economy. In the past companies, despite their significant contribution to greenhouse gas emissions were largely excluded in the search for solutions. However, increasing awareness among politicians and civil society has r

Uppsatsens tudelade syfte är dels att utreda hur svenska börsbolags efterlevnad av de krav som ställs i IAS 36 avseende nedskrivning av goodwill har förändrats under perioden 2008-2012, dels att förklara varför denna förändring eller brist på förändring har skett. Uppsatsen bygger på ett interpretativistiskt förhållningssätt, eftersom uppsatsen syftar till att försöka beskriva och förklara den soThe thesis has two purposes. The first purpose is to investigate to what extent the companies listed on NASDAQ OMX Stockholm AB ("Börsen") have observed the rules of IAS 36 regarding impairment testing of goodwill during the time period 2008-2012. The second purpose is to explain the reasons behind the changes, or lack thereof, in the observance of IAS 36. The thesis is built upon an in

Med digitaliseringens utveckling har personifierad onlinereklam vuxit i hela världen. Det betyder att företag, genom s. k cookies, samlar in personuppgifter om konsumenten för att i sin tur skapa onlinereklam baserad på konsumentens intressen. Cookies är en liten datafil som sparar ner information om konsumenten och sedan med hjälp av bland annat Online behaviour advertising (OBA) kan datafilen meWith the development of digitalization, personalized online advertising has grown worldwide. This means that companies, through so-called Cookies, collect personal data about the consumer to then create online advertising based on the consumer's interests. Cookies are a small data file that saves information about the consumer and then with the help of Online Behavioural Advertising, the data

I Sverige är ägarförbehåll vanligt förekommande i handeln med kapitalvaror eftersom det är ett enkelt och billigt sätt för säljaren att få säkerhet för sin köpeskilling vid kreditköp. Den här uppsatsen syftar till att undersöka möjlighet-erna för en ägare av en näringsverksamhet att med sakrättslig giltighet förbehålla sig äganderätten till verksamheten vid försäljning av densamma. En överlåtelsIn the market of capital goods, a retention of title clause is a common and easy way for a creditor to get security for the payment. The purpose of this thesis is to investigate the possibilities for a seller of a business to use a retention of title clause, and get indefeasible protection, when he or she sells the business. A transfer of a business is often associated with long preparations and