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Title: The Influence of Institutional Investor Heterogeneity on Dividend Payouts: Evidence from Japan Purpose: To examine how institutional investor heterogeneity influences dividend payout policies in Japanese firms, and whether the implementation of Japan’s Corporate Governance Code (CG Code) in 2015 has modified this relationship. Methodology: The study employs fixed effects panel regressio
This study aims to deepen the understanding of how individuals within Generation Z perceive Corporate Social Responsibility (CSR) in relation to employer branding. While previous employer branding research has often portrayed Generation Z as a homogeneous and value-driven target group, more recent reports suggest significant internal variation. Through 20 qualitative interviews with young adults i
Abstrakt Bakgrund: Antalet tillmatningar med formula på Sveriges BB avdelningar är höga, 20-40% med ett medeltal på 30% i landet. Att tillmata det ammande barnet med formula på icke-medicinska indikationer ska undvikas enligt de riktlinjer som finns, trots det tillmatas friska fullgångna barn på icke-medicinsk indikation på BB. Det finns evidens för att tillmatning med formula på sjukhuset har st
This thesis explores how teachers experience safety within their workplace and how school administration actions shape those experiences. The investigation examines how teachers interpret and operationalize the provisions of chapter 5 of the Swedish Education Act (SFS 2010:800) revealing the tensions between the law and the complex realities of school practice. Data collected through a survey of
Retrieval Augmented Generation (RAG) has emerged as a promising architecture for improving the accuracy and contextual relevance of large language models, particularly in high-stakes domains such as the financial sector. This thesis explores how Scandinavian financial institutions perceive and address the security risks associated with RAG systems. Guided by the CIAAN framework (Confidentiality, I
This thesis investigates why tariffs, once the backbone of U.S. federal revenue, cannot replace income taxes as the primary revenue source in the modern American economy. Using a systematic literature review and secondary data analysis approach, the study contrasts the structural conditions of the pre-1913 tariff regime, characterized by a goods-dominated economy and minimal federal spending, with
Despite the widespread implementation of women’s empowerment initiatives, research on how women understand and experience empowerment in their cultural and social contexts remains limited. With this gap especially evident in sub-Saharan Africa, where empowerment initiatives are common yet context-sensitive research remains limited, the present analysis critically examines how women involved in an
This study focuses on exploring the interplay of different trust types (cognitive, emotional and organizational) as HR professionals adopt and use AI chatbot to enhance their efficiency in their work. The aim is to understand their lived experience and interaction with AI chatbot and identify influencing factors and barriers in the early adoption that shapes human-AI trust within the organizationa
I samband med utbildning inom digitala verktyg samt VFU kopplat till EDI väcktes intresse att undersöka vilka kunskaper som behövs för att undervisa i dator som instrument samt vad som ingår inom InSå-undervisning för en EDI:st på estetiska programmet. Detta resulterade i tre forskningsfrågor relaterade till EDI-undervisning på gymnasieskola: (i) Vilka ämneskunskaper inom EDI anser EDI-lärare behöIn relation with education regarding digital tools as well as internships related to EDI an interest was developed in researching what subject knowledge is needed in teaching this instrument, as well as what teachers incorporate in their instrument lessons on a high school level. Three research questions emerged from this in relation to primary instrument teachings on a high school level: (i) What
This study explores how employees make sense of sustainability efforts within a for-profit organization producing single-use products, focusing on the Scandinavian company Ecolette. Drawing on CSR-related literature, including Basu and Palazzo’s (2008) CSR Process Framework, micro-CSR, Social Identity Theory (SIT), organizational identity, and cynicism, the study provides a nuanced understanding o
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,
Fire safety design for complex buildings often relies on the Performance-based Design approach which assesses the margin of safety by comparing Available Safe Egress Time with Required Safe Egress Time. However, most current modelling tools often operate independently or at most with one-way coupling. This potentially reduces the accuracy of fire safety assessments by failing to capture dynamic in
As mass timber construction gains momentum worldwide, cross-laminated timber (CLT) has emerged as an important material in the built environment. However, the combustible nature of wood presents challenges and fire safety concerns, and a key interest with respect to CLT is the adhesive bond line. CLT is commonly used in ceiling configuration, and current fire stability evaluations rely predominant
Deep neural networks have been increasingly used in various scientific fields due to their versatility and high performance. Despite achieving high classification accuracy, deep learning models can be poorly calibrated, assigning overly confident probabilities to incorrect predictions. This overconfidence highlights the absence of built-in mechanisms for uncertainty quantification. The thesis co
The purpose of this thesis is to evaluate the compatibility of the current dominant approach in international taxation for intragroup transactions, based on arm’s length principle, with international agreements on development. In this sense, the thesis aims to explore the viability of formulary apportionment as an alternative that could reduce contradictions between international tax law and devel
This thesis investigates whether firms that hedge, specifically against interest rate, currency, or commodity risks, experience a lower cost of capital compared to non-hedging firms. It further explores the firm-specific conditions under which hedging is most effective in reducing financing costs. We develop a custom Python-based model that integrates regular expressions, Natural Language Processi
The Matsre thesis is about Overtourism in mid sized cities on the case study of Innsbruck and deals with how urban design can cope with overtourism and help mitigate it
This thesis investigates how women are portrayed in U.S. news headlines through the lens of gender bias and sentiment polarity. Using a dataset of over 130,000 headlines from major American news outlets between 2005 and 2021, the study combines a curated dictionary-based approach to detect stereotypical language with transformer-based sentiment analysis to measure tone. Two major societal disrupti
South Korea’s veterinary market has shown strong growth over the recent years. The key drivers of this growth include: Increasing pet ownership, urbanisation and a shifting societal view on pets as family members. This shifted view is what’s called a humanisation of pets. The purpose of this thesis is to analyse and describe the potential market demand for a service offering aimed at supporting ve
Med bakgrund av egna erfarenheter har vi sett att nybörjarstadiet är kritiskt i improvisationsundervisningen samt att det ofta saknats konkreta verktyg för att lära sig att improvisera. Syftet med studien har därför varit att undersöka hur man introducerar improvisation för ovana improvisatörer, samt att identifiera vilka faktorer som underlättar elevens utveckling. Vårt fokus för studien har variFrom personal experience we have observed how critical the beginner stage of learning musical improvisation is to future studies in the subject, and how there seems to be lacking a consistent approach to introduce beginner students to improvisation. This study aims to examine how improvisation is introduced to beginner improvisers as well asidentify which factors facilitate a student’s progression
