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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
Despite climate risks posing a serious threat to business and business continuity, empirical research has shown little active involvement of the private sector in climate change adaptation (CCA). National plans of governments, as well as global agreements and reports, highlight the need for collaborative climate action on a global scale, placing special emphasis on private sector involvement as cr
The privatization of elderly care system occurred in response to an economical crisis as well as political decisions made in the early 1990‘s. Since the economic crisis was supposed to have a negative impact on quality of elderly care services, the government adopted different policies such as New Public Management strategies, the introduction of a unit price for all care services, and the law imp
The privatization of elderly care system occurred in response to an economical crisis as well as political decisions made in the early 1990‘s. Since the economic crisis was supposed to have a negative impact on quality of elderly care services, the government adopted different policies such as New Public Management strategies, the introduction of a unit price for all care services, and the law imp
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
I ett aktiebolag har aktieägarna inte något personligt betalningsansvar för bolagets förpliktelser, vilket framgår av 1 kap. 3 § aktiebolagslagen (2005:551) (ABL). Ak- tieägarnas frihet från personligt betalningsansvar balanseras av lagregler som skyd- dar bolagets borgenärer. I doktrin och förarbeten har det även diskuterats om ak- tieägare eller andra trots huvudregeln i 1 kap. 3 § ABL, med stödIn a limited liability company, shareholders do not have personal liability for the company’s obligations, as stated in Chapter 1, Section 3 of the Swedish Companies Act (2005:551) (ABL). Shareholders’ exemption from personal liability is balanced by statutory rules protecting the company’s creditors. In doctrine and preparatory works, it has also been discussed whether shareholders or others, des
Popular Abstract in Swedish Ekonomistyrsystemens utformning och roll är sedan 1980-talet föremål för stor uppmärksamhet mot bakgrund av pågående förändringar i företagens tillverknings- och marknadsmiljö. En grundläggande frågeställning som behandlas i boken är vilken påverkan företagens situation har på ekonomistyrsystemets utformning och om olika ekonomistyrsystem är mer ändamålsenliga än andra
Material and energy costs represent about 50% of the operating costs incurred by European small and medium-sized enterprises (SMEs). Although the potential for resource efficiency improvements is high, the necessary awareness and human resource capacities to explore this potential are limited. Existing tools for exploration of resource efficiency improvement potentials have several shortcomings: t
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 early 2010 Mattias Andersson, head of internal logistics at Kraft Foods production of chocolate in Upplands Väsby, experienced his factory as messy and unstructured. He suspected that the factory's inventory levels were higher than what was necessary for the production plant; in order meet its commitments. This led to "waste" represented by high cost of capital and a lot of truck
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
Combining sustainable consumption with the circular economy concept could help tackle challenges, such as resource scarcity and climate change by reducing resource throughput and increasing cycling of products and materials within the economic system, thereby reducing emissions and virgin material use. To achieve sustainable consumption in a circular economy production and consumption practices ne
Business models direct a firm’s activity to move in coherence with the objectives of the business. Current literature suggests business models can act as vital forces to facilitate sustain-ability transitions and highlights the urgent research call to understand the role of business model innovations in stimulating sustainability transitions. This paper addresses this research need by investigatin
APPLICATION FORM MULTIPARK INNOVATION GRANT Multipark (MP) announces the Multipark Innovation Grant (MPIG) of up to SEK 300,000 per project. The purpose of the grant is to bridge the gap between research and the innovation/utilization of research within Multipark’s research area. Eligible projects must aim to validate a novel hypothesis grounded in existing research data, with the objective of dev
https://www.multipark.lu.se/sites/multipark.lu.se/files/2026-05/MPIG%20application%20form%20final.docx - 2026-05-28
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
