Sökresultat

Title: Implementing Centralized Data Platforms. A case study on one of the world's largest dairy corporations. Course: FEKH38, Degree Project Undergraduate level, Business Administration, Undergraduate level, 15 University Credits Points (UPC) or ECTS‐cr) Authors: Simon Anderberg, Hugo Sandström and August Winzell Advisor: Niklas Lars Hallberg Research question: How is a centralized data p

Detta examensarbete undersöker hur ett business-to-business (B2B) inriktat företag som utvecklar ett direct-to-consumer (D2C) segment bör anpassa sin marknadsföringsstrategi för att växa genom marknadspenetration. Författarna har undersökt ett svensk kreditupplysningsföretag, Upplysningscentralen (UC), som har expanderat sin verksamhet till konsumentmarknaderna för kreditinformationstjänster och i

Uppsatsen syfte är att faställa gällande rätt avseende beskattning av personer som erhåller carried interest och om det stöd som används uppfyller legalitetsprincipens krav på förutsägbarhet. I uppsatsen undersöks också hur carried interest beskattas i Tyskland och Luxembourg. Carried interest utgör en del av vinstavkastningen som tillfaller nyckelpersoner inom en riskkapitalstruktur, när ett portThe purpose of this thesis is to establish the applicable law regarding the taxation of the individuals receiving carried interest and whether support meets the requirements of the principle of legality. Carried interest is a share of profits earned by key individuals when a portfolio company is sold at profit. There are no specific taxation rules when it comes to carried interest, therefore the t

Genom en ökad medvetenhet hos konsumenter om deras klimatavtryck har det blivit viktigt för företag att positionera sig som hållbara. I samband med detta har begreppet ”grönmålning” etablerats inom sammanhang som exempelvis vilseledande marknadsföring, där företag försöker framställa sig som miljövänliga utan en vederhäftig grund. För att adressera innebörden av grönmålning och finna ett tillvägagWith consumers becoming more aware of their environmental footprint, it has become important for companies to position themselves as sustainable. In this context, the term "greenwashing" has been established to describe misleading marketing practices where companies try to portray themselves as environmentally friendly without a valid basis. To address the meaning of greenwashing and fin

This thesis explores the implications of the European Union's (EU) mandatory Human Rights Due Diligence (mHRDD) regime for global supply chains, focusing on the research question: What are the implications of the EU's mandatory HRDD regime concerning global supply chains? The study conducts a thorough analysis of both international HRDD soft laws and EU-level mandatory HRDD laws, examining

Den första januari 2024 började paragraferna 17–20 i förordning (SFS 2021:996) om engångsförpackningar att gälla i Sverige. De handlar om att livsmedelsverksamheter som säljer mat eller dryck i engångsmuggar eller förpackningar nu också ska erbjuda ett återanvändbart alternativ. Riksdagen tog fram bestämmelserna i samarbete med Livsmedelsverket och Naturvårdsverket som också har ansvar för vägledA new law regarding single use packaging from food operations came to effect first of January 2024. This law stated that restaurants and other businesses that offer food or drinks in single use packaging have to offer reusable options too. The law is based on a regulation from the European Union and the task for the Swedish Environmental Protection Agency and the Swedish Food Agency to interpret n

Postal address Box 7080 Visiting address Tycho Brahes väg 1 Telephone +46 46 222 00 00 E-mail fredrik.andersson@ehl.lu.se Website www.lusem.lu.se Department o f Bus iness Admin is t ra t ion General Syllabus for Third-Cycle Studies in Business Administration for the Degree of Doctor at Lund University School of Economics and Management This syllabus was adopted by the Board of the School of Econom

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-01/FU-asp-fek-en.pdf - 2026-05-18

Programme title change: Master in European Economic Law We are pleased to announce that, starting in autumn 2026, the title of our master’s programme has been updated to reflect its academic scope and direction more accurately. The programme formerly known as the Master’s Programme in European Business Law will now be titled: Master’s Programme in European Economic Law.This change brings the progr

https://www.law.lu.se/study/masters-programmes/masters-programme-european-business-law - 2026-05-17

Sammanfattning Medlemskapet i EU har fått betydande rättsliga konsekvenser för medlemsstater och bidragit till införandet av en ny rättsordning. EU-rätten är enligt EUD:s rättspraxis överordnad och har företräde framför den nationella lagstiftningen. På vissa områden som t.ex. direkt beskattning har medlemstaterna behållit den nationella suveräniteten. Direkt beskattning regleras inte utan enstakaSummary The membership of EU has had significant legal consequences for the member states and has resulted in a new legal system. The EU Law is superior to and has priority over national legislation according to the EU case-law. In some areas, for example direct taxation, the member states have retained their national sovereignty. Direct taxation is not regulated except for a few exceptions in the

Syfte: Syftet med kandidatuppsatsen är att beskriva och undersöka hur nedskrivningsprövning av goodwill i enlighet med IAS 36 har gått till och redovisats i fem goodwillintensiva börsnoterade koncerner under perioden 2005 - 2013. Metod: Uppsatsen är utformad som en fallstudie med kvalitativ ansats. Data¬insamlingen består uteslutande av sekundärdata, med ett stort fokus på objektens årsredovisningPurpose: The purpose of the thesis is to describe and investigate how five public groups with significant goodwill have accounted their goodwill impairment testing in accordance with IAS 36 standard during the time period of 2005 - 2013. Methodology: The thesis is shaped as a case study with a qualitative approach. The collection of data consists solely of secondary data collected through annual r

Rail transport across national borders is complicated today. European member states do not have the same regulations and structure of the network. The European market is divided into national networks based on different technologies and national regulations, which constitutes an obstacle to a common rail network. In order to improve accessibility in Europe, the European Union has, since the early

Background Technological advancements over the last decades have resulted in an increased degree of digitalisation within as well as in between companies around the world. As a result, requirements on companies in general are growing and global competition is steadily increasing. One area for which this is highly relevant, and for which there is still a lot of potential for improvement, is industr

Svensk sjöfart har sedan oljekrisen i början av 1970-talet i olika omgångar haft svårt att konkurrera på den internationella marknaden. Svenska rederier har saknat de verktyg som flertalet andra sjöfartsnationer har haft för att kunna hålla nere personalkostnaderna. Dessa verktyg har exempelvis bestått i parallella sjöfartsregister. Svenskt tonnage har därför bekvämlighetsflaggats i register utanfSince the oil crisis in the early 1970s´ the shipping companies in Sweden have faced difficulties in their competition with other seafarer nations. Ship owners in other countries has certain tools in order to keep the employee costs down that the Swedish ships owners don´t have. The tools in question is parallel ships registers that are of a convenient model for the ship owners. As a result of the

En av grundvalarna, på vilken den Europeiska unionen vilar, är att företag har rätt att etablera sig fritt över gränserna inom EU. Denna fördragsreglerade utgångspunkt innebär inte bara att direkta hinder mot etableringsfriheten i regel ska undvikas utan även att nationella regler, som indirekt får till följd att etableringsfriheten inskränks, måste viktas mot de överordnade EU-reglerna. I en seriOne of the core objectives of the European Union is the freedom to establish and provide services. This core objective does not only impede direct obstacles as regards the establishment and provision of services but also, indirect infringements of said right; i.e. the national rules in the member states must be weighted in comparison to the, in some instances, superior EU-law. In a series of case

As New Public Management reforms began to be implemented in Sweden in the 1990s, a greater degree of private involvement was introduced in the provision of services in the welfare sector, and some of the companies operating in the sector soon came to be acquired by private equity firms known for their aggressive strategies to increase profits. This study examines the extent to which two major pr

År 2018 antog EU ett ändringsdirektiv vad gäller obligatoriskt automatiskt utbyte av upplysningar i fråga om beskattning, benämnt ”DAC 6”, med vilket ett regelverk om rapporteringspliktiga gränsöverskridande arrangemang införs. Genom detta ändringsdirektiv ålades medlemsstaterna att införa regler med vilka skatterådgivare, och i vissa fall skattebetalare, förpliktas att till behörig myndighet rappIn 2018 the EU adopted a Council Directive amending Directive 2011/16/EU as regards mandatory automatic exchange of information in the field of taxation, abbreviated as “DAC 6“, introducing a requirement to report to tax authorities specific cross-border arrangements. According to the amending Directive, the Member states were obliged to introduce regulation by which intermediaries, and in certain

Organizational strategists are working on their company’s ability to absorb and transfer knowledge between organizational units, their so-called absorptive capacity, to better react to environmental changes and, hence, strengthen their sustainable competitive advantage. In particular, the sharing of tacit know-how is considered to be difficult because it is contextual and experience-based, and, th

Abstract Purpose: The purpose of this paper is to explore “weird elements” as part of brand communication in relation to brand intimacy. To define the purpose more precisely, this paper will focus on four specific research questions with reference to the selected case examples: 1. Which message is conveyed? 2. What was the initial intention behind this kind of advertisement? 3. Which creative elem

The social and environmental impacts associated with corporate water use and discharge in Kazakhstan is historically high, and in certain watershed pose a significant threat to the health of the local communities and ecosystems. Today the industries are consuming almost a third of freshwater and remain one of the biggest polluters in the country. The situation is aggravated with the changing clima

This essay seeks to address how power asymmetries or structural biases may affect how European Union (EU) law considers market actors and the freedom to conduct a business, combining EU legal methodology with feminist and queer legal and political theory. The research finds that the EU is a purposive order, whose primary objectives inform the EU legal order and the development of EU law. EU functi