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Purpose: The aim of this thesis is to explore the transition towards a hybrid work model and the implications it may have on the use and adaptation of management control within PSFs. The purpose is further to highlight the reasons behind the adaptations of MCS. Methodology: A qualitative single case study of a professional service firm, with empirical data collected through semi-structured interv
This thesis investigates how the experience of founding a youth-led social-innovation project can enhance young people’s agency for sustainable development, through a qualitative single-case study of Ashoka Belgium’s 2023 Youth for Change (Y4C) programme. Grounded in a social-constructivist, abductive logic, the study uses semi-structured interviews and mobilises three strands of scholarship—Socia
This thesis examines whether the general principle of the right to good, as enshrined in Article 41 of the Charter of Fundamental Rights of the European Union (CFR), can be considered an independent justiciable right for individuals. The analysis focuses in particular on recent concerns about rule of law backsliding in certain Member States and the resulting limitations on effective judicial prote
Some numerical methods approximate the Jacobian using finite differences as part of their process. The finite difference method of approximation resembles the limit definition of the derivative. Since a computer cannot handle the mathematical concept of limits, a sufficiently small number has to be chosen as an increment. However, when the increments are chosen outside of certain acceptable ranges
This paper has the purpose to determine whether the attractive rates offered by a local Investment Bank in Mexico under structured products, more specifically under structured notes without principal protection denominated “Dual Structured Notes”, are plausible to get, showing whether the strikes of the implicit options were chosen within critical price values for the foreign exchange rate MXN/USD
We have identified a number of different roles within the controller’s role itself. Two types of discrepancies were discovered. The first one, called interpretation gap shows that there is a discrepancy between the managers’ expectations on the role of the controller and the controllers’ interpretation of these expectations. The second discrepancy illustrates that there are expectation gaps occurr
Thesis purpose: The purpose of the master thesis is to examine what affects Generation Y’s values, attitudes and beliefs towards the fair trade label and ecological quality labels. The purpose is also to investigate how these two quality labels are received by Generation Y, in order to delve deeper into the relationship between the labels. This research will contribute with new insights about Gene
This master thesis analyzes the accounting and auditing reforms in the Post-Soviet world. It is the very interesting issue, because comparing with the rest of Europe and Asia the former soviet countries have extra challenges in this process. They are not only trying to adopt international accounting and auditing standards, but also move away from command economy which is not an easy task. The regu
Abstract This thesis addresses the effects of parking accessibility on work commuting and the potential to use parking policies as a tool to support mobility management and enhance sustainable commuting in Lund. The structure rests on two folds: first, it provides a theoretical background on different parking policies and factors influencing work commuting; second, it provides an analysis of Lund
Odling av genetiskt modifierade organismer (GMO) har länge varit ett omdebatterat och politiskt känsligt ämne i EU. Sådan odling väcker en mängd olika betänksamheter och frågor hos europeiska medborgare. I spektrumet återfinns bland annat frågor om risker för miljön och hälsa till socioekonomiska och etiska betänkligheter. Den här uppsatsen undersöker medlemstaters möjligheter att svara upp mot så
The current OECD´s PE threshold requires either a direct physical presence (fixed place of business) or an indirect presence through a legal representative (dependent agent). On the other hand, Model Conventions such as the UN MC, provide a wider PE threshold, including income generating activities which are not included under the OECD PE threshold. Nevertheless, it should be noted that the UN MC
Stock markets around the world bear one thing in common, the presence of stock companies of different sizes, whereby two common representatives of size are small- and large-cap stocks. As of late, newspapers and financial institutes have reported a on a divergence in performance between these assets, associated with the increasing interest rates. The aim of this paper was to further explore the re
The ECJ’s judgment of 27 January 2021 in the case C-595/18 P (the ”Goldman Sachs case”) has caused a big buzz in the ever growing Private Equity sector. It confirmed the ruling of the GCEU of July 2018 case T-419/14 which in turn confirmed the Commission’s decision according to which Goldman Sachs has been held liable for an antitrust infringement committed by one of its portfolio companies. In al
The credit spread puzzle has long been a well-researched topic within the literature of fixed income securities, focusing on the factors contributing to credit risk to explain credit spreads. This study provides a new perspective on the subject by specifically examining corporate bonds issued by Swedish real estate companies during the years 2019 to 2023. It is investigated whether explanatory var
The issue of corporate accountability for human rights has gained significant attention in recent years, driven by increasing globalisation, complex corporate structures, and the public’s growing awareness of the harmful effects of business activities. Alongside the rising prominence of human rights on the international agenda, the issue of environmental impacts of corporations has also become mor
The purpose of this research was to investigate the mediating role of managerial cognition in the adoption and innovation of business models triggered by emerging digital technologies. Firstly, we explored how managers cognitively conceptualize emerging digital technologies (i.e., Artificial Intelligence, Blockchain, Cloud Computing, Internet of Things and Big Data, and the Metaverse) as enriched
In the contemporary world when the utmost need of sustainable future and responsible investing is widely discussed in order to create a long term, green, socially accountable and liable future, the financial sector and socially conscious investors are progressively applying Environmental, Social and Governance criteria to the process of analysis to identify material risks and further growth opport
The estimation of impulse responses (IRs) is fundamental to various audio applications, including active noise control, telecommunication, and sound zone control. Despite its long history, estimating impulse responses remains challenging when dealing with short signals and with signals having poor spectral excitation. However, in many applications the source is moving such that one has access to s
The spatial impulse response (IR) interpolation problem is of general interest, e.g. for imaging of subsurface structures based on seismic waves, rendering of audio and radar IRs, as well as for numerous spatial audio applications. A commonly used model represents the occurring reflections as equivalent source positions, often being determined using a sparse re-construction framework employing spa
A combination of searches for a new resonance decaying into a Higgs boson pair is presented, using up to 139 fb^{-1} of pp collision data at sqrt[s]=13 TeV recorded with the ATLAS detector at the LHC. The combination includes searches performed in three decay channels: bb[over ¯]bb[over ¯], bb[over ¯]τ^{+}τ^{-}, and bb[over ¯]γγ. No excess above the expected Standard Model background is observed
