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This thesis investigates and reflect on the interplay between the EU’s Anti-Tax Avoidance Directive (ATAD) and the OECD’s Pillar Two framework in neutralizing hybrid mismatch arrangements. The research goal is to determine the extent to which these regimes complement or overlap in mitigating hybrid mismatch outcomes. Final findings reveal that ATAD applies a direct, transaction-level approach, by

Denna uppsats tar upp revisorns ansvar enligt penningtvättslagen och hur detta påverkar revisorns yrkesutövning i ljuset av hans eller hennes övergripande skyldigheter enligt revisorslagen att följa god revisorssed (se 19 § revisorslagen). Syftet med arbetet är att undersöka och klargöra vilka skyldigheter en revisor har att delta i bekämpningen av penningtvätt. Uppsatsen tillämpar rättsdogmatisk This thesis addresses the auditor’s responsibilities under the Anti-Money Laundering Act and how these responsibilities affect the auditor’s professional practice in light of his or her overarching obligations under the Auditors Act to adhere to generally accepted auditing standards (see art. 19 of the Auditors Act). The purpose of this paper is to examine and clarify the obligations an auditor ha

The phenomenon of hybrid work, combining remote and on-site work, has gained popularity in recent years following the COVID-19 pandemic. This shift has introduced new dynamics in the workplace, calling for a reevaluation of leadership practices in order to address the challenges and opportunities hybrid work brings. Despite the growing usage of hybrid work models, there is limited research on the

Under de senare åren, har säkerhetspolitiska spänningar förhöjts till följd av bland annat Rysslands invasion av Ukraina samt utländska försök att genom direktinvesteringar tillgodose sig med svensk teknik för att stärka sin globala ställning. För att tillåta medlemsstater att komma till bukt med strategiska direktinvesteringar som genomförs på deras territorie införde EU genom stiftandet av FDI-fOver the past few years, tensions regarding national security have been on the rise due Russias invasion of Ukraina as well as attempts from foreign states to gain access to Swedish technology to further develop their international posi-tion of power through using strategic direct investments. In order to allow member states to combat the use of strategic direct investments made on their territory

This research investigates the legal framework of the European Union (EU) in addressing trade-based sanctions evasion, with a specific focus on the role of private sector actors, specifically financial institutions and shipping companies. Trade misrepresentation — a rising method for moving illicit funds through techniques such as under-invoicing, over-invoicing, phantom shipments, complex corpora

This thesis aims to investigate if there is an existing relationship between board gender diversity and cost of capital for public firms in Sweden. The study has a quantitative approach and is based on 1306 public Swedish companies during the time period 2019-2023. The study found that more women on the board is negatively associated with cost of capital, which indicates that more diverse boards c

The purpose of this article is to describe the Master thesis “Mapping and evaluation of supporting documents” performed at IKEA of Sweden. Supporting documents (SD) is used as an umbrella for all kinds of steering and supporting activity descriptions for IKEA coworkers. This project is needed mainly due to tremendous growth during the last decade, when IKEA has managed to significantly increase th

Previous empirical research has developed many theoretical frameworks to explain the motives behind risk management and provide evidence that hedging does add value to the firm. However, the effect of disclosure on firm value has often been researched separately and the effect of hedging disclosure on the hedging premium is still largely untested today. This provides us with an opportunity to brin

No one wants to be at the wrong place at the wrong time. No one wants to be accused of having committed a crime one hasn't committed. No one wants to be innocently convicted. According to the presumption of innocence (article 6.2. in ECHR) everyone who has been charged with a criminal offence shall be presumed innocent until proved guilty according to law. It is important that the judge rememb

Microsoft Word - BRESLER_MASTER 150921_LD_150928.docx i   Publications from the Malmö Academy of Music PERSPECTIVES IN MUSIC AND MUSIC EDUCATION NO 10 Beyond Methods Lessons from the arts to qualitative research Liora Bresler (Ed.)  ii   Beyond Methods Lessons from the arts to qualitative research © Liora Bresler and the authors 2015 ISSN 1404-6032 ISBN 978-91-982297-4-5 Publications from the Malm

https://www.mhm.lu.se/sites/mhm.lu.se/files/perspectives_in_music10.pdf - 2025-11-05

Gender quotas is an ongoing topic. Some believe that it limits the freedom of business owners, while others believe that it is the only way to get rid of the skewed gender representation in corporate boards around the world. In Iceland, gender quotas were implemented for both private and public enterprises in 2013. Based on theories of quotation and neo-functionalism's idea of the spillover ef

Carbon capture utilization and storage (CCUS) is set to play a key role in decarbonization. Most of the technologies are yet to be seen on commercial scale. Denmark is in the process of establishing some of the first large-scale CCUS value-chains. Through a combination of document analysis and interviews, I study the ideas driving the current roll-out of CCUS in Denmark. To do this, I make use of

NFA Update - October 2024 MSc thesis Digital Perception Technology Enabling Future Forestry Quality and Productivity Problems in Forestry Lack of skilled personnel Untapped Potential for increased carbon capture Unmet Specifications in Thinning Operations 15% Overall loss in growth due to too sparse forests Finland) 1520 Million tonnes CO2 Yearly potential with correct thinnings, half of total

https://www.control.lth.se/fileadmin/control/Education/MasterThesis/2024/NFA_2024.pdf - 2025-10-23

Swedish professional law degree programme at the Faculty of Law in Lund, is one of Sweden’s seven law degree programmes; it covers 270 credits over 4,5 years of full-time studies. The programme leads to a degree of Master of Laws, LL.M which is a professional qualification. This degree confers eligibility for professions such as judge, prosecutor, lawyer and enforcement officer, but can also lead

https://www.law.lu.se/study/swedish-professional-law-degree-programme - 2025-11-03

The Master´s programme in GIS and Remote sensing prepares you for work in governmental bodies and private organisations as well as for research. The courses cover a wide range of areas in the field of geomatics including geographic information systems (GIS), geodesy, remote sensing and computer science. EligibilityBachelor´s degree representing 180 ECTS in scientific or technical subjects, includi

https://www.nateko.lu.se/education/masters-programmes/masters-programme-gis-and-remote-sensing - 2025-11-03

Globalization and trade liberalization have altered the premises for international business operations and changed the sources for competitiveness and business success. It has become increasingly important for corporations to build deeper and strategic relationships with business partners, employees and customers, to develop a favorable reputation in social issues and to be trustworthy in the eyes

Slide 1 LUND ONLINE 2022 10 November 2022 SUBSCRIBE TO OPEN (S2O): A COLLABORATIVE MODEL Mark Greene: Sales, Partnerships & Initiatives - Europe Mission: Annual Reviews is a nonprofit publisher dedicated to synthesizing and integrating knowledge for the progress of science and the benefit of society • A not-for-profit company, founded in 1931 • Established by the scientific community to benefit sc

https://www.lundonline.lub.lu.se/sites/lundonline.lub.lu.se/files/2022-11/LundOnline%20-%2010Nov2022%20-%20Mark%20Greene.pdf - 2025-11-05

Microsoft Word - Kyle_Clark_FINAL_POST_SUBMISSION10.docx Urban Food Forestry Low-hanging fruit for improving urban food security? Author Kyle Herron Clark Email: kyle.clark.vt@gmail.com For the degree of Master of Science Thesis Supervisor Kimberly Nicholas Email: Kimberly.nicholas.academic@gmail.com Lund University Center for Sustainability Studies, LUCSUS Geocentrum 1, Sölvegatan 10 P.O. Box 170

https://www.lumes.lu.se/sites/lumes.lu.se/files/clark_kyle_thesis_2011.pdf - 2025-11-05

Brevmall Vice-chancel lor Regulations for Purchasing at Lund University1 1. Definitions and references to other decisions 1.1 Purchasing is defined as the entire process from demand to termination of an agreement: - procurement of goods, research equipment, services and building contracts - contract management - call-offs and orders from contracts - delivery checks - meetings, follow-ups and negot

https://www.medarbetarwebben.lu.se/sites/medarbetarwebben.lu.se/files/2021-05/regulations-for-purchasing-at-lund-university.pdf - 2025-11-05

DNA is presently at the centre of a storm. On the one hand, the breathtaking development of DNA related sciences during the last decades led to a technological and medical revolution. Due to the far reaching possibilities connected to this technology, it is the focus of many people’s interest and one source of the hope that one day we will find cures for terrible illnesses. Unsurprisingly, DNA rel