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After the formation of the European Union internal market in 1992, member state specific obstacles and barriers were largely removed. This was especially the case in harmonised industries where standardisation and technical regulation have led to legal certainty. Despite this, a large range of trade regulation continues to remain distortional to trade, in addition to the ongoing tariffs and subsid
Trade Unions are finding it increasingly challenging to appeal to employees and all trade unions alike are encountering new challenges to attract and retain members. Additionally a more diversified and educated labor market is creating demands for trade unions to better meet individual needs. The purpose of this study was to explore and analyze the role of branding in Unionen, the largest white-co
This article provides a comprehensive critique of current corporate foreign exchange risk management (FXRM) practices. The authors characterize much of FXRM as a “legacy” activity, a set of outdated, often decentralized and “earnings-driven” methods and procedures that have not been subjected to rigorous cost-benefit analysis at the enterprise level. And according to the authors, the costs of poor
Purpose: This paper aims to demonstrate the relevance of identifying lock-ins that characterise a service, showing how lock-ins or impediments reinforce the status quo and prevent change. It provides an understanding of the factors hindering the development of value co-creation in this service. Design/methodology/approach: The study is based on 19 semi-structured interviews with representatives of
Microsoft Word - Report-SASNET-FF 151219- for Andreas Johansson..docx Ninth International Conference on Fermented Foods organized at SMC College of Dairy Science, Anand ____________________________________________________________ The ninth International Conference on “Fermented Foods, Health Status and Social Well-being” was organised during 13-14th December, 2019 by SASNET-FF (Swedish South Asian
https://www.sasnet.lu.se/sites/sasnet.lu.se/files/report-sasnet-ff_2019.pdf - 2026-06-19
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
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
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
The context of electronics components such as semiconductors has increased in the most diverse within the automotive industry and the industry is to a larger extent interacting and depending on the electronics industry. The trend is expected to continue which calls for effective obsolescence management. The purpose of this thesis is to develop a knowledge within Proactive Obsolescence Management w
Denna uppsats undersöker om och i så fall hur det nya lagförslaget till 49 kap 5§ SFL, som är avsett att stoppa momskaruseller, kommer att påverka näringsidkare gällande avdragsrätten för ingående moms. SEFI-direktivet är ett juridiskt verktyg för att stoppa momskaruseller. Direktivet kriminaliserar att företag lämnar korrekta uppgifter i ett bedrägligt syfte, och kommer snart att implementeras i This essay investigates whether and, if so, how the new law in 49 § 5 SFL, which is intended to stop VAT carousels, will affect traders regarding the right to deduct VAT. The SEFI Directive is a legal tool to stop VAT carousels. The directive criminalizes companies providing correct information for a fraudulent purpose, and will soon be implemented in Sweden. The Swedish bill contains a text stati
The European Commission’s (EC) interpretation of tax rulings misapplying national tax law and favouring certain multinational companies and integrated corporate groups as a selective advantage for State aid purposes poses a challenge to Member States’s fiscal autonomy. This tension between fiscal autonomy and State aid control is at the core of recent jurisprudence analysed by the Court of Justice
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
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,
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
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
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
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
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
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
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
