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This thesis explores how business angels’ (BA’s) human- and financial capital contribute to the early-stage development of start-ups. While previous literature has extensively discussed BAs' financial roles, the combined effect of both capital types, particularly in relation to relational trust, remains underexplored. Addressing this gap, the study applies a qualitative approach, interviewing

Examensarbetets titel: Goodwill – synergieffekt eller övervärdering? Seminariedatum: 3 juni 2025 Ämne/kurs: FEKH69, Företagsekonomi: Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg Handledare: Johan Dergård Fem nyckelord: goodwill, synergi, IFRS 3, IAS36, lönsamhet Syfte: Syftet med studien är att undersöTitle: Goodwill – Synergy Effect or Overvaluation? Seminar date: June 3, 2025 Course: FEKH69, Business Administration: Bachelor's degree Project in Financial and Management Accounting Undergraduate Level, 15 University Credit Points Authors: Isak Anderberg Törngren, Oscar Linard Pedersen, Joel Rydberg Advisor: Johan Dergård Key words: goodwill, synergy, IFRS 3, IAS 36, profitability Pur

Studien undersöker drivkrafterna bakom migrationen av tredjelandsmedborgare till Europa för arbete som lastbilschaufförer, samt deras arbets- och levnadsvillkor i Europa. Studien bygger på kvalitativa intervjuer med åtta förare från tredjeland samt fältobservationer i Sverige, Danmark och Belgien. Datan visar att ekonomiska incitament, såsom högre löner och möjligheten att försörja familjer i heml

The complexity and frequency of cyberthreats continue to escalate as IT systems become increasingly central to our society. This thesis explores the role of human expertise along with AI technologies in improving cybersecurity frameworks within the EU. By integrating AI, organisations can improve threat detection and response times and navigate the evolving landscape of digital threats more effect

International migration holds significant importance in the socioeconomic reality of Bangladesh. As a top migrant sender Bangladesh receives substantial amount of remittance which plays a key role in the economy. Livelihood migration towards middle east and east Asia is mostly the dominant trend yet migration to settle in the developed world is getting popular among Bangladeshi skilled profess

Under senare år har PFAS väckt allt större uppmärksamhet både i traditionell media och ur ett skadeståndsrättsligt perspektiv. PFAS är en förkortning för poly- och per fluorerade alkylsubstanser och är ett samlingsnamn för mer än 10 000 hittills identifierade ämnen. De är syntetiskt tillverkade kemikalier som är skadliga för både människa och natur. För mer än 10 år sedan uppdagades det att BranteIn recent years, PFAS have attracted increasing attention both in the traditional media and from a tort law perspective. PFAS is an acronym for poly- and perfluorinated alkyl substances and is a collective name for more than 10 000 substances identified so far. They are synthetically produced chemicals that are harmful to both humans and nature. More than 10 years ago, it was discovered that the B

The purpose of this study is to investigate the driving forces towards second-hand shopping for clothing. Though literature on this topic already exists, there is still room for further examination, especially when adding other perspectives to it. Therefore, this project is especially concerned with gaining a deeper understanding of the underlying motivations for shopping second-hand, looking into

Initial Public Offerings (IPOs) represent the first sale of the firms’ shares to the public. By setting lower offer prices, companies going public create opportunities for investors to earn abnormal returns, making IPOs an attractive investment strategy. This is a well-known and widely discussed in academic literature the IPO underpricing phenomenon. There are different motives for the IPO underpr

Large consortia have revealed hundreds of genetic loci associated with anthropometric traits, one trait at a time. We examined whether genetic variants affect body shape as a composite phenotype that is represented by a combination of anthropometric traits. We developed an approach that calculates averaged PCs (AvPCs) representing body shape derived from six anthropometric traits (body mass index,

Preterm birth has been associated with altered cardiac phenotype in adults. Our aim was to test the hypothesis that children surviving extremely preterm birth have important structural or functional changes of the right heart or pulmonary circulation. We also examined relations between birth size, gestational age, neonatal diagnoses of bronchopulmonary dysplasia (BPD) and patent ductus arteriosus

To meet future challenges from an older and physically less active population innovative solutions are needed. Modern Technology against Falls (MoTFall) aims to prevent falls, increase physical activity and improve self-rated health among older people by means of an information and communication technology based system. The project has developed technology-based solutions, focusing on person-centr

While measures to prevent the spread of COVID-19 disturbed both global and local markets, some commentators also argued that the pandemic could be seen as the beginning of the end of neoliberalism. Although neoliberal reforms have come under pressure, little is known about the implications of COVID-19 in or across specific sectors. Scaling down the rich theoretical–historical debates about neolibe

Cirkulärt byggande har blivit en allt viktigare del av klimatomställningen inom bygg- och fastighetssektorn. I takt med att klimatpåverkan från nyproduktion uppmärksammas, riktas fokus mot återbruk av byggmaterial som ett sätt att minska utsläpp och resursanvändning. Denna studie undersöker hur återbruk tillämpas i svenska kontorsombyggnationer, vilka material som återbrukas, vilka ekonomiska och

Minimalist Branding has become popular as a branding technique in a time of visual overload and growing customer distrust. With an emphasis on cultural and age differences, this study investigates whether minimalist branding increases or decreases consumer trust. Using a qualitative research design built upon constructivism and interpretivism, this study conducted five focus group discussions invo