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Grön utan grund? - Implementeringen av EU-direktiv 2024/825: Konsekvenser för marknadsföringslagen och företagens ansvar vid miljöpåståenden

I takt med att hållbarhet blivit en allt viktigare faktor i konsumtionsbeslut har även användningen av miljöpåståenden i marknadsföring ökat. Många företag framhåller sina produkter som "miljövänliga" eller "hållbara", men långt ifrån alla sådana påståenden har vetenskaplig grund. Fenomenet, känt som grönmålning, innebär att företag skapar en missvisande bild av sin miljöpåverk

Brands Mobilising Sustainable Consumption by Craft

The aim of this study was to gain a nuanced understanding of how craft-oriented brands mobilise consumers to slow down fashion consumption. A qualitative, multiple case study was conducted with three case companies: Fæbrik, FabPatch and Nudie Jeans, applying methods such as expert interviews and complementary online observation. In the analysis three themes were identified (Personalisation, Involv

Integration and Implementation of Sustainability into Practice

Purpose - This thesis examines MCS in Swedish companies. The purpose of the thesis is to assess formal and informal controls to understand how companies use them to effectively integrate a sustainability strategy in their organisation and implement CSR activities into practice. In this context the study addresses the research question: How do different leading Swedish companies, in terms of su

Assessing Dominance on Online Platforms - An analysis of how dominance and market power are assessed regarding online platforms under EU competition law

Strong online platforms, such as Facebook, Amazon and Google, pose new obstacles in the field of EU competition law. For example, the process of assessing dominance is generally divided into two steps: (i) defining the market and estimating the undertakings’ market shares and (ii) analysis of ‘other factors’ that are indicative of market power. However, since online platforms differ considerably i

Blurring boundaries : the role of sustainability reporting as a boundary object in FMCG supply chains

Purpose: The sustainability impacts of supply chain practices have become a topic of contention, and customers are demanding more information on the sustainable performance of corporate entities. Sustainability reporting has emerged in response to these concerns as a method to showcase the sustainability performance a company’s supply chain to relevant stakeholders. However, research on the topic

Förvärvslåneförbudet - en analys

Vid företagsförvärv kan det finnas en önskan hos köparen att låta målbolaget medverka till finansieringen av aktieförvärvet. Möjligheterna till sådan medverkan begränsas emellertid genom det s.k. förvärvslåneförbudet i 21 kap. 5 § aktiebolagslagen (2005:551) enligt vilket aktiebolag inte får ge förskott, lämna lån eller ställa säkerhet (”lån m.m.) i syfte att gäldenären ska förvärva aktier i bolagWhen acquiring shares in a company the buyer may want the target company to contribute to the financing of the acquisition. The means of such contribution is however limited through a prohibition in Chapter 21 Section 5 of the Companies Act (2005:551) according to which a company may not grant advance, provide loans or provide security for loans (“loans etc.”) in order that the debtor or any natur

Den Moderna Hävstången - En global studie om kapitalstruktur inom IT- och teknologibranschen

Syfte: Undersöka kapitalstrukturen hos företag inom IT- och teknologibranschen i hela världen samt vilka faktorer som påverkar kapitalstrukturen hos dessa företag. Vidare testas hur väl etablerade teorier förklarar valet av kapitalstruktur samt genomförs en jämförelse med tillverkningsindustrin. Metod: En kvantitativ studie med en deduktiv ansat genomförs. Studien bygger på sekundärdata och analysPurpose: Investigate the capital structure of companies in the IT and technology industry worldwide and determine which factors affect their capital structure. Furthermore, a comparison with the manufacturing industry is conducted. Methodology: A quantitative study using a deductive approach has been conducted. The study is based on secondary data which has been analyzed through a regression analy

När innehållet är Word-of-Mouth-smart: En innehållsanalys av svenska B2B-företags mest uppskattade Facebook-inlägg

Denna uppsats analyserar innehållet och den underliggande meningen bakom B2B-företag mest uppskattade Facebook-inlägg. Teorin ger läsaren en beskrivning av den forskning som har gjorts på varumärken och content marketing, följt av teorier om relationsmarknadsföring, varumärkeslöften, varumärkesidentitet och brand communities. I studien används en abduktiv ansats. Genom att använda en kvalitativ meThis thesis analyzes the content and the underlying meaning of B2B companies' most appreciated Facebook posts. The theory gives the reader a description of the research made on brands and content marketing, followed by theories of relationship marketing, brand promises, brand identity and brand communities. The study utilizes an abductive approach. By using a qualitative methodology, a semioti

Company Risk-Taking -A Study of How Gender Diversity and Employee Representation on Board of Directors Influence Companies’ Risk-Taking

The purpose of this thesis is to study possible correlation between companies’ risk-taking and the board composition factors gender diversity and employee representation. The study is examining the following two issues; How does gender diversity and employee representation on board of directors influence companies’ risk-taking? We do not find any clear evidence that gender diversity and employee r

Company Risk-Taking -A Study of How Gender Diversity and Employee Representation on Board of Directors Influence Companies’ Risk-Taking

The purpose of this thesis is to study possible correlation between companies’ risk-taking and the board composition factors gender diversity and employee representation. The study is examining the following two issues; How does gender diversity and employee representation on board of directors influence companies’ risk-taking? We do not find any clear evidence that gender diversity and employee r

Att skapa och bibehålla goda affärer i tjänsteföretag – Utveckling av en portföljstrategisk beslutsprocess för utveckling av nya tjänster

Problem The often informal new service development processes and less structured decision processes for strategic decisions about service portfolio of service companies, makes it especially interesting to investigate the prerequisites for, and develop a formal process for decision making about new service development and create the right decision quality in these decisions. The main problem become

Benefits and challenges with coordinated inventory control at Volvo Parts

Coordinated inventory control is a concept within inventory management where decisions are based on stock and demand situations throughout a whole system of interconnected warehouses and inventories, and where control parameters are simultaneously determined and set at all installations. This thesis is a part of a larger research collaboration project in coordinated inventory control where NGiL (N

Megan för samman studenter över kulturgränser

Efter examen från masterprogrammet i tillämpad kulturanalys (MACA) vid Lunds universitet stannade Megan Phillips kvar i Lund och arbetar nu vid universitetets avdelning för global studentrekrytering.After completing the Master’s Programme in Applied Cultural Analysis (MACA) at Lund University, Megan Phillips stayed in Lund and now works in the university’s Global Student Recruitment department.

Ministry of imagination

Memories of the transition Memories of the transition is fictive. However, it is knowledge-based speculation. Much of the story is inspired by existing proposals, emerging innovations, or research on the transformations needed to meet our climate targets. We have collected some of these imaginative seeds below so that you can understand and construct your own vision of a post-fossil society. Conte

https://www.climatefutures.lu.se/ministryofimagination - 2026-05-23

'Leveraging genome engineering and stem cells to study rare pediatric CNS disorders’

- A PhD Defense Interview with Oskar Zetterdahl Researchers need better ways to study how diseases develop and how to treat them. During his Ph.D. at Lund University’s Stem Cell Center, Oskar Zetterdahl has worked to develop stem cell-based models to study rare central nervous system disorders. On 11 September 2025 at 13:00, he will publicly defend his thesis, which reveals how astrocytes, the bra

https://www.stemcellcenter.lu.se/education/research-school-stem-cell-biology/oskar-zetterdahl - 2026-05-21

Lars Oxelheim

Professor emeritus Kontaktinformation E-post: lars [dot] oxelheim [at] fek [dot] lu [dot] seOrganisation Redovisning och finans Hämtställe: 10 WebbplatsLars Oxelheims profil i Lunds universitets forskningsportal Publikationer Visar av publikationer. Sorterade efter år och sen titel. Filtrera efter typ AllaArtikel i tidskriftBokDel av eller Kapitel i bokFörordKonferensbidragRapportTidningsartikelWo

https://www.ehl.lu.se/lars-oxelheim - 2026-05-22

Credit Risk Modeling for European Utility Companies: A Hybrid Approach

Assessing credit risk for European utility companies is difficult due to the limited number of defaults and differences in data availability between firms. This thesis develops a hybrid framework to estimate one-year Probability of Default for a portfolio of European utilities, combining a market-based structural model for publicly traded companies with a financial ratio-based scoring model for pr

Prudent Capital Management: The Role of Explicitly Stated Long-Term Investment Strategy

The purpose of this thesis is to investigate how companies with an explicitly stated long-term investment strategy manage their capital in comparison to companies without such a statement. The research addresses the topic by analysing leading US companies in the following areas: Short-term vs. long-term perspectives, leverage, earnings & share price, capital structure and capital expenditures.