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Förordningsförslaget “AIA” - Kommissionens förslag till AI-förordningen i relation till AI-genererad marknadsföring

Vi lever i en värld där artificiell intelligens inte är bortom räckhåll i science fiction- filmer, utan en del av vår vardag i allt större utsträckning. Tekniken utvecklas drastiskt och juridiken hänger inte med. På grund av den stora påverkan som artificiell intelligens har på EU medborgares liv och de risker som tekniken hotar med, pågår nu ett förfarande för en rättsakt om harmoniserade regler We live in a world where artificial intelligence is not beyond reach in science fiction-movies, but rather a part of our daily life. The technology is drastically developing and the world of law cannot follow. Due to the big impact that artificial intelligence has on EU citizens, and the risks that may threaten, there is an ongoing procedure regarding harmonized rules on AI. The initiative has a p

McDonald's Architaste: Exploring the Relationship Between Brand Identity and Architectural Design

Purpose: With this paper, the authors aim to explore the dynamic relationship between architectural design and brand identity, particularly emphasizing how McDonald's stores have evolved to reflect the essence of the brand over time. Design/methodology/approach: Historical analysis of McDonald’s restaurant designs and layouts from different sources such as the corporate website, news reports,

Digging Deep: Exploring Employees’ Perception of Gender Diversity Management within STEM

Title Digging Deep: Exploring Employees’ Perception of Gender Diversity Management within STEM Authors: Janisse Magnusson & Alizée Thibaud Supervisor: Anna Jonsson Course:BUSN49, Degree Project Managing People, Knowledge, and Change Research Question: How do male and female employees within a male-dominated industry perceive gender diversity management? Purpose: The purpose of this study is t

Ideology on the Menu: The Role of GAL–TAN Ideologies in Shaping Dietary Behaviors

Consumer choices around plant-based diets are increasingly shaped by political values, yet most research has focused on health, environmental, or economic motives, largely overlooking the role of ideology. While political ideology and political consumerism is well-documented in European contexts, there is limited understanding of how broader ideological orientations influence sustainable food beha

Estimating the impact of the CSRD announcement and implementation on firm performance: A Quantitative Study Across European Firms

Purpose: The purpose of this thesis is to investigate the effects of the announcement and implementation of the EU’s Corporate Sustainability Reporting Directive (CSRD) on ESG scores and individual pillar scores of firms. Furthermore, this thesis investigates the impact of firm ESG scores on firm performance. Methodology: This thesis uses Difference-in-Differences and Regression Discontinuity De

From Words to Value: The Relationship between CEO Letters and Financial Performance

Seminar Date: 2024-05-29 Course: BUSN79 - Degree Project in Accounting and Finance Authors: William Gustafsson and Jacob Linder Examiner: Anna Glenngård Five key words: CEO letters, sentiment analysis, agency theory, firm performance, Tobin's Q. Purpose: Discern with the help of a new machine learning model whether the sentiment expressed in CEO letters can offer meaningful insights into

Green Bond Issuance Enhances Corporate Value: Evidence from China

Purpose: To investigate whether the issuance of green bonds has a positive impact on corporate value. Methodology: Utilizing a comprehensive dataset of 1684 non-financial A-share listed companies from 2014 to 2022, the study employs a multi-period difference-in-difference model, parallel testing, heterogeneity analysis, and mechanism testing. Tobin’s Q is used as dependent variable, post*treat is

Carried interest och likformighetsprincipen - En granskning av förslaget till ny beskattningsmodell för riskkapitalfonder

I denna uppsats diskuteras det nya lagförslaget om beskattning av carried inte-rest. Carried interest utgörs av den asymmetriska vinstfördelningen som till-faller fondförvaltaren för både investerat kapital och för utfört arbete i de bo-lag som investeringarna sker i. Den föreslagna regleringen innebär att beskattning ska ske enligt de så kallade 3:12-reglerna, vilket i korthet innebär att carriThis thesis discusses the new legislative proposal concerning the taxation of carried interest. Carried interest refers to the asymmetric distribution of profits allocated to the fund manager, partly for invested capital and partly for work performed in the companies in which investments are made. The proposed regulation stipulates that taxation shall be carried out in accord-ance with the so-ca

The ESG Illusion: Disentangling Investor Trust from Firm Fundamentals

This thesis aims to illustrate how Environmental, Social, and Governance (ESG) scores influence both shareholder perception of firm performance and actual firm performance within Emerging Market Multinational Enterprises (EMNEs). As sustainability becomes a priority in global markets, EMNEs are often subject to increased investor scrutiny due to distinctive challenges and standards present within

A turnaround in organizational learning? - A case study on how Learning Experience Platforms Influence Learning in Organizations

The main objective of our study is to gain a more comprehensive understanding of how employees experience the utilization of a LXP to foster the learning flow within the organization. To address this issue, we challenge Jenkin's (2013) 5I framework, which did not consider the emergence of barriers to using and thus supporting learning flow through tools. This study involves qualitative researc

The ESG-Risk Relationship - A study of the relationship between ESG and firm-specific risk of publicly traded firms in Sweden

Non-financial metrics have come to play a larger role in financial markets as years pass, impacting decisions made by businesses, investors and policy makers alike. A significant non-financial metric captured by the term ESG or Environmental, Social and Governance. The purpose of this thesis is to investigate how ESG relates to risk at a firm-specific level. More specifically, we analyze this rela

Femvertising: Dagens fluga eller tidlös fullträff?

The purpose of this study is to investigate how femvertising, in specific advertising which aims to encourage female empowerment, is perceived by two generations of women and if it affects their attitudes toward an ad. The study is a replication of the previous study Advertising “like a girl”: Toward a better understanding of “femvertising” and its effects presented by Åkestam, Rosengren and Dahlé

Ensure Privacy or Promote Innovation? - A Study of the Proposed AI Act

Artificial intelligence (AI) within healthcare creates opportunities to save more human lives regarding the prevention and prediction of diseases. This thesis has its main focus on the proposed AI Act and in what way the proposed AI Act promotes innovation and ensures privacy concerning the collection of patient data for the prevention and prediction of diseases. Furthermore, is there a balance be

Unveiling the Pandemic Paradox

Purpose: This paper aimed to present new insights into how Covid-19 has affected the European IPO market both in the short and long-term and how underlying factors can explain this phenomenon. Additionally, the paper's findings provide valuable insights into the effects of the pandemic on financial markets. It can help investors and policymakers to better understand the risks and opportunities

See one, do one, teach one: Learning within the Community of Internal Medicine Residents

Our work aims to gain a deeper understanding of how internal medicine residents learn in order to become competent specialists. This research comprises a qualitative case study and follows an abductive research approach. In addition, the study emanates from the interpretative tradition. Our empirical data were generated through 12 semi-structured interviews conducted with internal medicine residen

Making Biodiversity Credits Work: Exploring Drivers, Incentives, Barriers and Challenges to the Development of Biodiversity Credit Schemes in Europe

Biodiversity Credits have received substantial attention as an innovative financial mechanism that can attract private financial capital towards biodiversity conservation and restoration. To explore this potential, the thesis examines how key market actors perceive the drivers and incentives (RQ1), as well as barriers and challenges (RQ2) of this emerging market. To answer these questions, a quali

Omställning till en hållbar och cirkulär textilsektor - Implementering och effekter av EU:s strategi för hållbara och cirkulära textilier i den svenska textilsektorn med särskilt fokus på professionella textilier

Denna studie syftar till att analysera och utvärdera effekterna av EU:s strategi för hållbara och cirkulära textilier på den svenska textilsektorn, med fokus på producenter av professionella textilier. Genom semistrukturerade intervjuer och tematisk analys har utmaningar och möjligheter relaterade till implementeringen av strategin identifierats. Resultaten visar att implementeringen av styrmedel This study aims to analyze and evaluate the effects of the EU's strategy for sustainable and circular textiles on the Swedish textile sector, with a focus on producers of professional textiles. Through semi-structured interviews and thematic analysis, challenges and opportunities related to the implementation of the strategy have been identified. The results show that the implementation of ins

The Impact of ESG Performance on Corporate Debt Financing Costs: Empirical Evidence from Chinese A-Share Listed Companies

Purpose: This study explores the impact of ESG performance on corporate debt financing costs in Chinese A-share listed companies. It investigates the underlying mechanisms and heterogeneity across ownership, region, and industry. Methodology: Using panel data of 33,830 firm-year observations from 2011 to 2023, the study applies fixed effects regression models. ESG performance is measured by the H

Like moths to a flame : an individual level approach to technological change in 20th century Sweden

This thesis analyzes the effects of technological change using the case ofelectrification in 20th-century Sweden. It begins with a systematic literaturereview that identifies gaps in the quantitative research on historical jobdisplacement before 1980. In Sweden, electrification enhanced labor andreduced income inequality. Analysis of 1930 census data shows that earlyelectricity access raised incom

Allra sämst är överskriftsrubriker

In the Swedish contemporary media landscape, marked by limited financial resources, many local newspapers are searching for sustainable business models. This reality brings an unprecedented challenge: finding a balance between the market-driven demands of economic efficiency and audience expectations of trustworthy local news. A way of doing this is by writing captivating headlines that appeal to