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Syfte: Syftet med rapporten var att granska Sveriges fem största revisionsföretag för att avgöra hur långt de kommit i processen integrerad rapportering, samt identifiera vilka faktorer som kan ha påverkat. Teoretiska perspektiv: De perspektiv som har utgjort rapportens teoretiska grund är primärt intressentmodellen, legitimitetsteorin och . Detta för att täcka hållbarhetsperspektivet studien Purpose: The purpose of the report was to examine the five biggest auditing companies in Sweden to determine how far they have come in the process of integrated reporting, also to identify the factors which affected the result. Theoretical perspectives: The theoretical frameworks that have been used in order to meet the sustainability perspective which the study has adopted are the Stakeholder sal

Uppsatsen syftar till att kritiskt granska reglerna om tvångslikvidation vid kapitalbrist som återfinns i 25. kap 13-20a §§ ABL för att utröna om regleringen utgör ett effektivt och adekvat skydd för bolagets borgenärer. Utredningen består i huvudsak av en granskning av vad tvångslikvidation vid kapitalbrist innebär, den handlingsprocedur som följer av kapitalbristreglerna, samt de rättsverkningarThis thesis examines the regulation on involuntary liquidation due to capital deficiency in Chapter 25, Sections 13-20a of the Swedish Companies Act (Sw. Aktiebolagslagen (2005:551)). The purpose of the thesis is to determine whether the regulation constitutes an effective and adequate protection for the company's creditors. The thesis consists of an examination of what involuntary liquidation

Omvärderingsregeln, som är en mervärdesskatterättslig regel, infördes i svensk rätt 2008 för att kunna motverka skatteundandragande och skatteflykt vid tillhandahållanden mot felaktig ersättning mellan personer som är förbundna med varandra. Den situation som identifierats som vanligast är att tillhandahållanden sker mot en för låg ersättning när tillhandahållaren har full avdragsrätt för mervärdeThe reevaluation rule, which is a VAT-related rule, was introduced into Swedish law in 2008 to counteract tax evasion and tax avoidance in transactions when incorrect compensation between connected persons are made. The situation identified as most common is that transactions occur for too low compensation when the provider has full deduction rights for VAT and the purchaser wholly or partially la

Denna uppsats handlar om det aktiebolagsrättsliga begreppet värdeöverföring. Uppsatsen har sitt fokus på förtäckt värdeöverföring i ett koncernsammahang. Förtäckt värdeöverföring definieras i 17 kap. 1§ 1st. p.4 enligt följande; annan affärshändelse som medför att bolagets förmögenhet minskar och inte har rent affärsmässig karaktär för bolaget. Uppsatsen ämnar skapa en djupare förståelse och kuns

The 21st century has been marked by repeated financial crises that have challenged the effectiveness of traditional portfolio management strategies. Events such as the 2008 financial crisis, the Eurozone debt crisis, and the COVID-19 pandemic have exposed the vulnerabilities of conventional models, such as the widely used Markowitz (1952) mean-variance framework. Since this model balances risk and

As the importance of sustainability grows, the necessity for authentic and transparent information in relation to this subject is becoming increasingly important. In light of this, the European Union's Digital Product Passport, surface as a timely tool to provide stakeholders with accessible and transparent information about the environmental impact of a product. Yet, due to the novelty of the

Crowdfunding är en relativt ny finansieringsform som växer snabbt. Den totala internationella omsättning år 2016 förväntas uppgå till 34 miljarder dollar. Trots det har finansieringsformens förenlighet med gällande rätt ännu inte prövats. Den variant som uppsatsen fokuserar på är equity crowdfunding, vilken är en variant där investeraren i utbyte mot satsat kapital får en andel i det kapitalsökandCrowdfunding is a relatively new form of financing that is growing fast. The total international revenue is expected to reach 34 million dollars the year 2016. Despite this crowdfundings conformity with current legislation has not yet been tried in court of law. The form of crowdfunding this essay is focused on is equity crowdfunding, which is a variation where investors in exchange of investment

Private companies, more and more, address their environmental impact through increasingly sophisticated internal environmental work. The concept of Industrial Ecology (IE) and its local/regional application, Industrial Symbiosis (IS), indicate that there is potential for further improvements in the environmental performance of companies at their interorganisational interfaces. Besides improving th

In Sierra Leone, civil war has affected the civilian population and the development of the country for long periods of time. In order to end the violence a number of military operations were conducted. This essay, dealing with internal and external regulatory instruments is used to put a case study of two operations in a larger context. By developing efficient parameters and applying these to the

Under hösten 2014 spreds den senare benämnda ”dåliga stämningen” bland Sveriges kyldiskar då branschorganisationen Svensk Mjölk Ekonomisk Förening (Svensk Mjölk) valde att stämma havredrycksföretaget Oatly AB (Oatly) för bland annat vilseledande och misskrediterande marknadsföring. Domen kom i november 2015 och fällde Oatly på de flesta punkter. Fram tills domen föll men även efter fick den svenskDuring the fall of 2014 the Swedish Dairy Association sued the Swedish oat drink company Oatly. The already cold relationship between the two parties got even more tainted. The legal basis for the lawsuit was the way Oatly had chosen to market its oat drinks, which the Swedish Dairy Association found deceptive and discreditable. The judgment was announced in November 2015 with the Swedish Dairy As

The recent economic turmoil has increased volatility on the Swedish stock market and made investors more exposed to risk in an uncertain environment. This research will investigate if the quantitative portfolio optimization models Mean-Variance and CVaR can produce risk-adjusted returns for investors acting in the Swedish stock market. From the classic Mean-Variance model different investment stra

AbstractLooking into the topic of cloud sourcing, at first glance it might be seen as an off the shelf pay per use service that is easy and fast to adopt for most companies. Although in practice not all companies succeed with cloud sourcing. Previous research shows that cloud sourcing entails risks especially in the adoption phase in terms of security, trust, data loss, and transparency among otheLooking into the topic of cloud sourcing, at first glance it might be seen as an off the shelf pay per use service that is easy and fast to adopt for most companies. Although in practice not all companies succeed with cloud sourcing. Previous research shows that cloud sourcing entails risks especially in the adoption phase in terms of security, trust, data loss, and transparency among others. The

Most of the world's poor live in developing markets and face unmet needs in core areas such as education, health, energy, sanitation and financial services. This offers businesses a vast opportunity for growth as these economies emerge from low-income to middle-income status. Social businesses in particular address a social need while generating profits typically reinvested into the business itsel

Cross-border collaborations are important for finding solutions to the major societal challenges of our time. Therefore, applied research in close collaboration between the city, university, business and organisations is a priority at Campus Helsingborg. Does your organisation need development or support in a complex challenge? Take advantage of researchers' expertise for new ideas and ways of wor

https://www.ch.lu.se/en/research-and-innovation/collaboration-researchers - 2026-05-27