Filtyp
This study looks at how Agapi Boat Club, a company that offers boats through a membership service, affects consumer behavior in the boating industry. Instead of owning a boat, members pay to access a fleet of boats across different locations. This research explores whether people are choosing membership instead of owning a boat, and what this change means for the boating market. To find out, we c
Detta arbete behandlar beskattningstidpunkten för derivatinstrument som säkrar skulder i utländsk valuta, enligt svensk rätt. Detta är intressant eftersom svenska företag i en globaliserad ekonomi exponeras mot valutarisker. Det råder dock osäkerheter om när säkringsderivatet ska beskattas. Uppsatsen analyserar därför hur den rättsliga regleringen i IL påverkar beskattningstidpunkten av värdeföränThis thesis examines the timing of taxation of derivatives hedging foreign-currency liabilities under Swedish law. The issue is interesting given the currency risk exposure of Swedish enterprises in a globalized economy, yet uncertainty persists as to when hedging derivatives are recognized as taxable income. The study analyses how the Swedish income tax law governs the recognition of value change
Sweden's decision to reopen arms exports to Turkiye in the context of the NATO process has provoked strong reactions and raised a familiar dilemma: how does a state balance its security policy interests against its ethical principles? This paper aims to investigate how different actors such as politicians, researchers, security policy experts and civil society representatives argue for and aga
This study aimed to investigate how a Swedish standard, developed by the Swedish Institute for Standards, can support local governments in their efforts to implement the 2030 Agenda. Local authorities have been identified as key actors in the transition towards sustainable development, making the standard a potentially valuable tool. To achieve this aim, interviews were conducted with local govern
Denna studie syftade till att undersöka hur upplevd distributiv rättvisa samt intern och extern motivation korrelerar med och förklarar variansen i anställdas organisatoriska medborgarskapsbeteende riktat mot organisationen (OCBO). Studien utgick således från två huvudsakliga frågeställningar: (1) Hur starka är sambanden mellan OCBO, distributiv rättvisa och extern/intern motivation hos anställda?This study aimed to examine how perceived distributive justice and internal/external motivation correlate with and explain the variance in employees organizational citizenship behavior directed towards the organization (OCBO). Hence, two main questions were addressed: (1) To what extent are OCBO, distributive justice and external/internal motivation correlated among employees? (2) How much of the
Syftet med denna uppsats är att undersöka hur digitala secondhand-plattformar påverkar unga kvinnors konsumtionsbeteende i skärningspunkten mellan fast fashion och secondhand. Studien baseras på sju kvalitativa intervjuer med unga kvinnor som är studenter och befinner sig i generation Z. Det har även gjorts en netnografi på secondhand-apparna Vinted och Sellpy samt två Facebookgrupper där innehåll
The crucial effects of climate change have made the question about sustainability even more urgent and important in today's society. To avoid further consequences, and create a sustainable future for future generations, we need a green transition. A key part of the green transition is the transition to sustainable, renewable energy which also is essential for phasing out the use of fossil fuel
This study explores how individuals engaged within the Swedish architectural resistance association ‘Arkitekturupproret’ experience modernist architecture. Through 12 interviews with people active within the association and a participant observation conducted during the 2025 Arkitekturupproret gala, the study investigates how architecture affects human actors through the lenses of atmosphere, mate
This research examines the economic survival strategies of Somali women refugees, the factors that shaped those strategies, and critical constraints that hinder them from achieving sustainable livelihoods in Malaysia. Employing the Sustainable Livelihood Framework (SLF) and thematic analysis of semi-structured interviews with Somali women and key informants from grassroots organizations, the resul
This study aimed to investigate factors affecting school personnel’s attitudes toward Sweden’s mandatory reporting obligation under chapter 14 § 1 Social Services Act (SFS 2001:453). The sample consisted of teaching staff from Swedish lower secondary schools, teaching grades 7-9. We chose this sample because we found that a study like this had not been performed where the children were not consi
This study investigates if firms with superior environmental performance receive higher acquisition premiums. While ESG factors have gained importance in corporate finance, the specific impact of the environmental factor on acquisition premiums, especially the role of cash deals and liquidity, remains unexplored. By using a sample of 345 deals made in Europe from 2004 to 2024, this study applies O
Den här studien ämnar att undersöka hur Lundastudenters användande av dejtingappar påverkar deras syn på romans och dejting. I dagens studentliv reflekterar dessa appar de diskurser som präglar unga människors liv. Materialet som samlats in kommer från sju semistrukturerade intervjuer med studenter i tidiga till mittersta tjugoårsåldern och har analyserats med hjälp av Erving Goffmans begreppsram This study investigates how students at Lund University perceive romance and dating in relation to their use of dating apps. In contemporary student life, these platforms reflect discourses that shape the experiences of young people. The study is based on seven semi-structured interviews with students in their early to mid-twenties and is analysed through Erving Goffman's theoretical framework
With Latvia being one of the many countries in the world experiencing low fertility rates and having a below-replacement-level birth rate for decades, fertility decline has become a central concern for policymakers. This thesis examines how low fertility is framed and addressed in Latvian demographic policy documents. By using an inductive, qualitative case study approach and utilizing Carol Bacch
This Thesis explores the potential impact of the introduction of the digital euro upon the monetary sovereignty of Member States with a derogation. As the EU moves toward the issuance of a central bank digital currency, the question arises whether the widespread circulation of the digital euro may pre-empt formal euro accession and erode these Member States’ capacity to conduct autonomous monetary
The exclusive economic right of communication to the public granted to authors in respect of their works, as enshrined in Article 3(1) of the Information Society Directive 2001/29/EC, has been the focal point of extensive litigation, surpassing any other provision within European Union (EU) copyright legislation. Undertaking legal dogmatic research, this thesis seeks to delineate the scope of Arti
In a profession that requires both human connection and sales performance, recruitment consultants must navigate a daily paradox: how to appear authentic while playing a role. This thesis explores how consultants in recruitment experience and manage emotional labour while attempting to remain genuine. Drawing insights from dramaturgical theory and emotional labour literature, we investigate how th
This thesis investigates the long-run performance of IPOs in the Nordic region, a topic that remains highly relevant in light of periods of intense IPO activity, such as the Nordic boom in 2021 (S&P Global, 2021). Examining IPOs across the Nordic markets from 2004 to 2024, the study employs Cumulative Abnormal Returns (CAR), Buy-and-Hold Abnormal Returns (BHAR), and cross-sectional regression
In today's society, there's a focus on the body, which advises us to take care of our bodies and keep them fit. In a sports environment, these expectations can be even stronger. This can make athletes an extra vulnerable group to suffering from an eating disorder. In this context, the sports coach can have an important role as they can identify and pay attention to eating disorders in youn
Germanys transition to high shares of variable renewable energy (VRE) is increasingly ex-posing flaws in the country’s current electricity market design, particularly in its contin-ued use of nationally uniform wholesale pricing. This thesis investigates whether nodal pricing, where electricity prices vary locationally to reflect physical system conditions, can improve market efficiency and suppor
