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Uppsatsens syfte är att undersöka klassificeringen av andelar i fåmansbolag och enskild näringsverksamhet och jämför klassificeringarna med varandra. Syftet med jämförelsen är att utröna vilka principiella skillnader och likheter som finns mellan klassificeringarna. Andelarna i ett fåmansbolag kan klassificeras antingen som kvalificerade eller okvalificerade, syftet med klassificeringen är att sThe purpose of this essay is to examine the classification of shares in close companies and private economic activities and to compare the classifications with each other. Conducting this comparison will ascertain what fundamental differences and similarities there are between the classifications. In a closed company, the shares are classified either as qualified or unqualified and the aim with

Both the European Union (EU) Directive implementing the OECD’s Pillar Two and the proposal for a debt-equity bias reduction allowance (DEBRA) feature rules that target and limit interest deduction as the need for these still exists. However, in case C-484/19 Lexel from 2021, the Court of Justice of the European Union (CJEU) struck down the Swedish targeted interest deduction legislation of 2013 ap

Industry 4.0 (I4.0) is an emerging concept describing the business setting application of a broad set of digitalisation technologies, connectivity, and automation. The most common critical infrastructure (CI) uses Industrial Control Systems (ICS) for operation and supervisory control. However, the Supervisory Control and Data Acquisition (SCADA) and Internet of things (IoT) systems are examples of

Recent years have brought new directionality to university’s work with innovation – increasing the focus on addressing societal challenges and contributing to much broader frames for impact. Working with complex challenges, where no one actor can do everything by themselves, requires collaboration across actor groups (private sector, academia, public sector, civil society), industrial sectors, dis

Purpose: The purpose of this thesis is to contribute to the current state of research in the context of management control systems to support innovation by developing a theoretical framework covering relevant concepts and conducting a case study accordingly. Methodology: For the research method, a qualitative, deductive approach was used, containing a literature review, the development of a theor

By recent advancements in information technology and artificial intelligence, the chatbot has become a promising venture to streamline the key business function that is customer support, concurrently as the worry of AI taking jobs are rising. This raise concern that a chatbot adoption in the customer support would be underutilized due to negative pre-implementation attitudes of the workforce and u

Corruption has been around for centuries. Cross-border direct investments just for decades. Recent empirical research has found, that countries with rising corruption witness a decline in foreign direct investments. Poland is a paradox in this matter as both corruption and foreign investments are rising. This paper tries to find an answer to that question through examining the relationship between

This study examines the exposure of the members of supplier networks to two layers of social influences. First, as the network connects an actor to a foreign constellation, the actor faces influences of a global character. Second, each individual actor experiences different forces emanating from its indigenous institutional environment. The exposure to two institutional practices presents a conund

Purpose - This paper aims to describe the uncovering of a corporate brand's core values and implications for strategic management of its track record. Design/methodology/approach - The paper examines the specific track records of Volvo, IKEA, IBM, and Scanpump, focusing on core values and how they evolve. Based on multiple sources of evidence, the track records of the case companies emerge as patt

Brämhults Juice AB is a Swedish company producing fresh juice for the Scandinavian market. Fresh juice is rich in taste but has limited durability and must be treated with special care throughout the whole supply chain. Not only will the quality of the product be affected if mistreated, but there are also contamination risks meaning that people actually could get sick, although the risk is very sm

Despite the central role played by human capital in entrepreneurship, little is known about how employees in entrepreneurial firms are compensated and incentivized. We address this gap in the literature by studying 18,935 non-CEO compensation contracts across 1,809 privately held venture-backed companies. Our key finding is that employee compensation varies with the degree to which VCs versus foun

Syfte: Syftet är att fastställa om det finns empiriskt stöd för Bhattacharyyas (2010) ramverk genom att analysera strategiska CSR-aktiviteter. Vårt mål är att utreda om ramverket är ett lämpligt verktyg för strategiskt CSR-arbete inom organisationer. Metod: Vårt tillvägagångssätt är baserat på en kvalitativ ansats där fyra fall av CSR-aktiviteter är utvalda för en fallstudie. Teoretiska perspektivPurpose: The purpose is to determine whether there is empirical support for Bhattacharyyas (2010) framework by analyzing strategic CSR activities. Our goal is to determine whether the framework is a useful tool for strategic CSR activities. Methodology: Our approach is based on a qualitative approach where four cases of CSR activities are chosen for a case study. Theoretical perspectives: The the

During the last decade, the so-called essential facilities doctrine has been present in EC competition law. Under the doctrine, an undertaking that owns or controls an ''essential facility'' may be under a special responsibility to grant its competitors access to the facility. A refusal to provide access would, if the owner cannot present any objective justification for the refusal

Encouraging innovation is becoming more important for countries in order to sustain economic growth, performance and competitiveness in a world of fierce marketplace competition. However, previous studies and research reveal that there is a worldwide decline in innovation within organizations. This paper seeks to discover what’s behind this, and what’s hindering knowledge intensive firms from bein

The purpose of this thesis is to bring insight into and understanding of how the market for emission rights in Europe currently works and what problems it is currently facing. The research can be said to be based on positive theory, in the sense that it is grounded more on empirical theory on the subject than normative theory. Furthermore, a qualitative approach to generating data has been used. T