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This thesis examines the differing tax treatment of carried interest in Europe, focusing on Germany, the United Kingdom, and Sweden. Carried interest is a special profit-sharing mechanism commonly used in private equity funds, whereby the executives are awarded a capital disproportional share of the profits. Due to its dual nature, blending elements of both capital gains and service compensation,
This thesis examines whether the transfer of a company containing accumulated retained earnings to a shareholder benefiting from a more favourable dividend tax regime can constitute a form of structural dividend stripping under EU law. Unlike traditional dividend stripping arrangements, such as cum-ex and cum-cum transactions, these structures rely on intra-group corporate restructurings through w
In complex B2B value chains, even functionally strong innovations may struggle when success depends on end-consumer adoption beyond the focal firm’s direct control. This thesis examines how context-specific market conditions shape perceived adoption drivers and barriers, how these perceptions influence downstream adoption, and how B2B firms can respond by adapting marketing capabilities to shape d
Purpose: The purpose of this study is to examine how managers at Cloetta use and adapt performance measurement practices to support decision-making under conditions of prolonged uncertainty, and how this managerial use relates to organizational resilience. Methodology: The study adopts a qualitative single-case study approach. Empirical material was collected through semi-structured interviews wi
Programme syllabus Master of Science Programme in Strategic Communication Faculty of Social Sciences SASKO, Master of Science Programme in Strategic Communication, 120 credits Masterprogram i strategisk kommunikation, 120 högskolepoäng Second cycle degree programme requiring previous university study / Program med akademiska förkunskapskrav och med slutlig examen på avancerad nivå Decision The pro
https://www.iko.lu.se/en/sites/iko.lu.se.en/files/2025-01/SASKO-3_0.pdf - 2026-07-04
Tornike Bubashvili SAYP Alumni - The Raoul Wallenberg Institute of Human Rights and Humanitarian Law Skip to content Search for: Search Button Home About Us Who We Are Our History About Raoul Wallenberg Our Theory of Change Staff Opportunities Annual Reports Whistleblower Our work What we do Multi-Disciplinary Research Higher Education Strategic Advice and Analysis Outreach Evaluation of Programme
https://rwi.lu.se/news/tornike-bubashvili-sayp-alumni/ - 2026-07-02
Data Capitalism – Do Digital Footprints Change Power Relations in China? (Stefan Brehm) China's Digital Memory-scape (Karl Gustafsson) Policy innovation and e-government in China (Christian Göbel) Children´s use of ICT in China (Annika Pissin) ICT and education in China (Barbara Schulte) Managing use of new technologies in changing institutional and network contexts: The case of ICT firms in China
https://www.ace.lu.se/research/completed-major-research-projects/digital-china/digital-china-project-descriptions - 2026-07-03
SALARIED EMPLOYEES Salaries 2023-05-01–2025-04-30 Akademikerförbunden (a confederation of 13 Swedish unions and associations) was represented by Akavia in the negotiations. During the present agreement term, Akavia is acting as the joint representative of Akademikerförbunden. Central negotiations, usually after local negotiations in pursuance of Sections 10-12 of the Swedish Co-Determination Act (
Microsoft Word - LIVK10 dk 1 LIVK60 litteraturlista VT26 Lunds universitet VT 2026 Språk och litteraturcentrum LIVK10 (61-90 hp) LIVK60 Delkurs 1: Litterär teori och metod (7,5 hp) Litteraturlista Fastställd av Sektionsstyrelse 2, Språk- och litteraturcentrum, den 9 december 2025. Grundböcker Peter Barry: Beginning Theory. An Introduction to Cultural and Literary Theory, Manchester University Pres
https://www.sol.lu.se/media/utbildning/dokument/kurser/LIVK10/20261/LIVK10_dk_1_LIVK60_litteraturlista_VT26.pdf - 2026-07-02
Microsoft Word - Behavioral Terminal node_inftrastructure report 2021.docx Multipark infrastructure report form 2021 In vivo- terminal node Cecilia Lundberg 1. Short description of the infrastructure. The terminal room contains two set ups for perfusion of rodents and instruments for fresh dissection of brains. Furthermore, there are facilities to prepare solutions and weigh drugs as well as store
Background & Problem: In previous years, there has been low focus on inventory control. Due to high margins on the products, a high inventory level has been kept to reduce the risk for lost sales. Today, the company is expanding, and therefore need to improve the inventory control to reduce tied-up capital. Purpose: The main purpose of this thesis is to reduce capital tied-up in inventories. B
Antidumping measures imposed by a member of the World Trade Organization are authorized under the Agreement on Implementation of Article VI of the General Agreement on Tariffs and Trade 1994 (the AD Agreement). The AD Agreement establishes substantive requirements that must be satisfied in order to impose an antidumping measure. The legal basis for antidumping in primary EC law is Article 133 of t
This essay presents the reader with an insight to how Sweden, the UK and the US deal with matters concerning inventions created by employees. It provides information on how employee inventions are categorized, which type of employee inventions belong to the employer, what right the employer has in these types of inventions, what or if he is obliged to compensate the employee and how contracts betw
För var dag som går blir vårt samhälle allt mer beroende av teknik och snabb och lättillgänglig information. De flesta av oss söker dagligen efter någon sorts information på internet. Vi gör sökningar på allt som är av intresse för oss för stunden och allt fler inköp görs numera på nätet. Med denna nya, teknikberoende livsstil har det blivit allt viktigare för företag att marknadsföra sina varor oFor each day that passes our society becomes more and more dependent on technology and a fast and easy access to information. Most of us are using internet on a daily basis in search of information. We search for information regarding most things in our lives, from health, lifestyle and food to information regarding travel and work-related issues. With this new, technology-dependent lifestyle it h
This study has in line with its explorative purpose found a number of areas that would be interesting for further research. The innovation of functional confectionary caused problems for the consumer regarding the mix of health (functional food) and taste (confectionary). When comparing findings from the focus groups with indications from earlier research several similarities could be seen but als
Sammanfattning Författare: Ann-Sofie Hjalmarsson och Judith Rodriguez Handledare: Leif Edvinsson Examinator: Christer Kedström Kurs: Magisterkurs i Strategisk ledning Nyckelord: Intellektuellt kapital, miljöpsykologi, hjärnan, hjärnergonomi. Syfte: Vårt syfte med uppsatsen är att öka insikten för hur man genom strukturkapitalet, i det här fallet kontorets design, kan förstärka humankapitalet. Vi a
The thesis at hand aims to provide an overview of the reuse market(s) for desktop and laptop computers in Sweden in order to support policy-makers and computer reuse organisations in developing strategies and measures to foster computer reuse and thus reducing the volume of related e-waste as outlined in the national Waste Prevention Plan 2014-2017. Existing types of computer reuse organisations,
Miljonprogramseran kallas den byggnadsperiod som sträcker sig från 1965-1974. Detta var en tid i svensk byggnadshistoria där storskalighet och effektivt byggande förespråkades. Under perioden uppfördes 1 005 578 bostäder i Sverige och idag består en fjärdedel av Sveriges bostadsbestånd av bebyggelse från 1960- och 70-talet. Den höga byggtakten under denna tidsperiod möjliggjordes genom att husen eDuring the period 1965-1974 Sweden underwent a major housing development program, collectively referred to in Sweden as Miljonprogramseran (the million program era). These years where characterized by the idea of building on a large and effective scale. During this period 1 005 578 various forms of housing where constructed, and today a quarter of Sweden’s housing consists of projects dating back
The expected increase in both consumption and production of electricity strains the Swedish electricity grid, necessitating both reinforcement and expansion. Concurrently, the need to decarbonise heavy industry is becoming more urgent to achieve the EU Climate neutrality goal by 2050, with hydrogen anticipated as a key player. Hybrid energy systems that combine the generation of renewable electric
Background: Change is something all organizations experience, and in the fast-paced business-world that is today, the ability to change needs to be higher than ever. The problem is, individuals hate change, it is in our genes to resist it, which complicates how organizations can navigate the change-landscape. To solve this, new ways to work with change arise every day and the latest trend: change
