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Syfte: Syftet med studien är att undersöka om skillnader mellan redovisningsregimerna IFRS och K3 samvarierar med svenska företags val av ägarandel vid företagsförvärv samt med innehavstiden av förvärvade företag. Studien analyserar även resultaten i ljuset av redovisningens roll som institutionell faktor. Teori: Studien utgår från Positive Accounting Theory och kompletteras med skuldkontraktshypoPurpose: This study examines whether differences between the accounting regimes IFRS and K3 are associated with Swedish firms’ choice of ownership share in corporate acquisitions and with the holding period of acquired companies. Theory: The study is grounded in Positive Accounting Theory, complemented by debt covenant hypothesis, accounting conservatism, agency theory and institutional theory. Me

This case explores a severe governance and reputational crisis at Archeon Technologies, a fictitious Frankfurt-based global cybersecurity firm. Archeon’s corporate brand is fundamentally built on reliability, regulatory compliance, and trust. However, the company faces a sudden emergency when its founder and CEO, Peter Maier, is linked to Jeffrey Epstein through media leaks and subsequent official

Photodynamic therapy (PDT) is an established treatment for actinic keratosis and selected non-melanoma skin cancers. Still, its broader use is limited by pain, skin irritation, and formulation constraints associated with high photosensitiser concentrations. This study aimed to develop and evaluate a Crystalip®-based topical PDT formulation that enables two-step manufacturing, delivers methyl-amino

This thesis examines the development of cross-border commuting from Skåne to Denmark during the period 1997–2006, with particular attention to the role of the Öresund Bridge in facilitating increased regional integration. The study is grounded in theories of time geography, labour mobility, and center-periphery, which are used to interpret how accessibility and mobility shape participation in an i

This work consists of seven essays, with each concerning a specific subject that is related to architecture. There is additional text, which pertains to this work's examination requirements for graduating the architecture-program at Lund Technical University. This work is a creative explorations through writing as a tool; through text; becoming able to formulate, conceptualize, develop and ext

Within months, everything changed in the autumn of 2024. Northvolt, once the defining symbol of Sweden’s green transition, suddenly found itself at the centre of one of the country’s most serious economic crises in decades. What had been a modern, sustainable fairytale of rapid growth and global ambition turned into a question of survival, ownership, and maintaining the Northvolt name. It is now

Sveriges elproduktion har blivit allt mer volatil till följd av bland annat en ökad andel väderberoende elproduktion i systemet. Detta har resulterat i ett volatilt elpris, där pristoppar uppstår när efterfrågan på el är hög. Detta gör det möjligt för hushåll med kvarts- eller timprissättning att spara pengar genom att flytta sin elanvändning från perioder med höga priser. Mot denna bakgrund blir

This thesis explores the intersection of psychiatric expertise, artificial intelligence (AI), and infrastructural practices through an ethnographic study of the PERSONAE project—an initiative aiming to develop personalised, AI-driven digital treatment for depression within Danish mental healthcare. Drawing on four months of fieldwork, the analysis reveals how anticipatory logics, affective negotia

Quality assurance is crucial for producers of drinking water, and several steps are taken to ensure a safe and aesthetically acceptable drinking water. Monitoring the microbiological quality of drinking water, both finished and within the drinking water treatment plants, is done through cultivation-based techniques. These techniques can take up several days before results can be seen, and quicker

This case examines the growing competitive pressure faced by H&M as ultra-fast fashion platforms reshape the global apparel industry. In particular, the rapid rise of Shein, a fully digital and data-driven retailer capable of launching thousands of products daily, challenges traditional fast fashion models. While H&M has built its corporate brand around global scale, omnichannel presence,

Syftet med denna uppsats är att undersöka hur vi kan bygga mer hållbara byggnader i Sverige genom att analysera materialval, byggmetoder, energieffektivitet, social hållbarhet samt ekonomiska aspekter. Målet är att identifiera konkreta åtgärder och strategier som kan bidra till ett mer hållbart samhällsbyggande. För att uppnå syftet har vi använt en kombination av kvalitativa metoder och teoretisk

Early 2022. The newly appointed CEO Barbara Martin Coppola has summoned the global leadership team at Decathlon to the headquarter, Villeneuve d’Ascq, France, because it’s time to face an uncomfortable truth: the company is winning on price but losing on love. Behind the global success, the brand feels fragmented. Customer experiences differ across markets, sub-brands compete for attention, tier s

This master thesis investigates possibilities to use additive manufacturing in the form of Fused Fil- ament Fabrication (FFF) with the material Polylactic Acid, to replace polyurethane foams for less environmental impact. The mechanical properties of foam are difficult to mimic and there are few or no materials that are similar, hence the great challenge to replace it. The idea of using a flexible

Denna studie undersöker om resursfördelningen till förskolan i Sverige följer ett kompensatoriskt mönster i relation till kommuners socioekonomiska nivå. Med utgångspunkt i humankapitalteori och skollagens mål om likvärdig utbildning analyseras sambandet mellan medianinkomsten i kommuner och kostnad per barn i förskolan. Analysen baseras på paneldata för Sveriges 290 kommuner under perioden 2015–

Uppsatsen behandlar det arbetsmiljörättsliga ansvaret i bemanningsförhållanden och hur detta fördelas mellan bemanningsföretag och kundföretag. Syftet är att analysera den rättsliga regleringen av ansvarsfördelningen samt att identifiera rättsliga och praktiska utmaningar som uppstår när arbetsmiljöansvaret delas mellan flera aktörer. De centrala frågeställningarna är hur ansvaret fördelas enligt This thesis examines the allocation of occupational health and safety responsibility in temporary agency work arrangements and how such responsibility is divided between the temporary work agency and the user undertaking. The purpose is to analyse the legal framework governing this allocation of responsibility and to identify legal and practical challenges arising when occupational health and safe