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project is about trying to create a concepts which represents responsible consumption and responsible production. Since my title of thesis is named “ Product Care Project” I have tried to think how products designed with care would look like. PROBLEM Through this project I am responding to intentionally produced goods for shorter life cycle and a strict control to prevent users to repair or main
Ett skatteavtals huvudobjektiv är att förhindra juridisk dubbelbeskattning för att främja den globala ekonomin. Detta har under en längre tid ansetts innebära stora möjligheter för skattesubjekt att minska, eller totalt undgå, skattebelastning. Sådana förfaranden medför skadliga effekter på den fiskala miljön och den globala ekonomin i stort. Den inneboende slitningen mellan å ena sida främjandet The main objective of a tax treaty is the avoidance of juridical double taxation in order to further the development of the global economy. Tax treaties has, however, for a long time been known to function as a vehicle for taxpayers to reduce or all together avoid taxation. Such arrangements or schemes cause adverse effects to the fiscal environment and the global economy at large. The inherent di
Senior lecturer Contact details Email: hans [dot] knutsson [at] fek [dot] lu [dot] se Mobile: +46 73 399 41 72Organisation Strategy Room number: Alfa 5,6 rum B418 Service point: 10 WebpageHans Knutssons profile in Lund University research portal Publications Displaying of publications. Sorted by year, then title. Filter by type AllAnthology (editor)ArticleBookBook chapterDoctoral Thesis (monograph
https://www.lusem.lu.se/hans-knutsson - 2026-06-29
Microsoft Word - Thesis_2007_Phan_Truc Mai.doc Master’s Programme in Environmental Studies and Sustainability Science LUMES Inclusion of Sustainable Development into education at Lund University Awareness and Willingness to change AUTHOR Phan Trúc Mai E-mail: phtrucmai@yahoo.com Phone: +46 73 9498357 Address: Kämnärsvägen 4:1064, 22645 Lund, Sweden SUPERVISOR Göran Ewald, PhD LUCSUS - Lund Univers
https://www.lumes.lu.se/sites/lumes.lu.se/files/phan_truc_mai.pdf - 2026-06-30
The global adoption of International Financial Reporting Standards (IFRS), developed by the International Accounting Standards Board (IASB), aims to enhance financial reporting transparency, comparability, and reliability by standardizing accounting practices and limiting managerial discretion. While IFRS has improved accounting quality in many regions, its impact depends on prior local GAAP quali
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
Title: Sustainability in cross-atlantic economies: The effect of ESG score on cost of debt in the EU and US Seminar date: 2025-06-02 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Johan Hellberg & Vilhelm Andersson Supervisor/examiner: Elias Bengtsson/Diem Nguyen Key words: ESG, cost of debt, financial systems, sustainability regulations, stakeholder Purpose: This stu
Investeringssparkonto (ISK) infördes den 1 januari 2012 som en schablonbeskattad sparform för fysiska personer. I stället för att beskattas för faktiska utdelningar och kapitalvinster erlägger innehavaren en årlig skatt beroende på ett kapitalunderlag som approximativt motsvarar portföljens förväntade avkastning. Systemet är kon-struerat med utgångspunkt i en inhemsk skattemässig kontext. När inneThe Swedish Investment Savings Account (ISK) is a lump-sum taxed savings vehicle introduced on 1 January 2012. Instead of being taxed on actual dividends and capital gains, the account holder pays an annual tax calculated on a deemed capital base approximating the portfolio’s expected return. When foreign listed shares are held in an ISK, a complication arises: the source state’s right to withhold
Syfte: Syftet med uppsatsen är att utröna om VD-ordet förmedlar en rättvisande bild av bolagets finansiella ställning genom att undersöka om tonläge skiljer sig beroende på finansiell prestation. Teori: Legitimitetsteorin, Impression Management och Institutionell teori Metod: Studien använder en kvantitativ metod där sjuttiosex bolag på Stockholm Mid Cap undersöks. Genom datorstödd innehållsanalPurpose: The purpose of this essay is to examine if the CEO letter mediates a fair picture of the company's financial position by determining if the tone of the CEO letter differs depending on financial performance. Theoretical perspectives: Legitimacy theory, Impression management and Institutional theory. Methodology: The study uses a quantitative method where seventysix companies listed o
Market efficiency in an ex-dividend context is still a disputed matter in the world of finance. Even though numerous articles have been published in the area, with several different approaches, this anomaly is still contested. Overall, the consensus is that the stock price falls less than the dividend amount on ex-dividend day, meaning that there is an excess return to be made at this period. In t
Current study focuses on examining the determinants of share repurchases in Swedish firms listed on NASDAQ OMX Nordic during the period 2000-2011. We tested the variety of different hypotheses that were previously empirically shown to be associated with share repurchases in other countries (primarily U.S.). However, as expected, the majority of these hypotheses do not hold in case of Sweden which
Purpose: Investigate the relation between block ownership and stock liquidity. Methodology: The empirical methods used in this project are of quantitative nature. We use a set of dependent variables representing liquidity measures in order to test how our main explanatory variable, sum of block holdings, affect this. Furthermore, control variables such as market capitalization, share price and vo
Purpose: The purpose of this thesis is to examine if there are financial purposes for companies to create sustainability reports, by comparing the quality of sustainability reports with profitability for swedish public companies, listed on Nasdaq OMX Stockholm, that are subject to the 6 chapter 10 § Annual Accounts Act by the year of 2018, that earlier haven’t created a sustainability report. Me
Purpose: The aim of this thesis is to explain how prior firm performance affects CEO turnover with the moderating role of CEO entrenchment on the Swedish market. Theoretical perspectives: The theoretical framework provides different aspects which highlights corporate governance in a Swedish context and the impact of CEO entrenchment from an agency theory perspective. Stewardship theory is provide
Det skiljer nästan 50 år mellan den svenska ärvdabalken och danska arveloven. I båda länder åtnjuter bröstarvingar en tvingande rätt att ärva en del av sina föräldrars kvarlåtenskap, men hur skiljer sig de två länderna åt i frågan? Uppsatsen syftar till att undersöka vilka huvudsakliga skillnader som förekommer i de två ländernas reglering av laglotten samt om de rättsliga argumenten skiljer sig åThe Danish arveloven, regulating inheritance, is almost 50 years older than the Swedish equivalent ärvdabalken. In both countries children are entitled a statutory portion of their parents’ inheritance, but what are the main differences in the two countries regarding the statutory portion? This essay aims to investigate how the two countries regulation differ and whether or not the legal arguments
Title: Assessing the Impact of ESG Performance on Financing Costs: An Analysis of Nordic Firms Seminar date: 31 May 2024 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Julius Honkala & Carl Sawelin Advisor: Elias Bengtsson Key words: ESG, cost of capital, Nordics, Socially responsible investing, financial theory. Purpose: The motivation behind this study is to explore the r
Purpose: The purpose of this study is to identify possible trends over time in the use of verbal Accounts in CEO-letters for firms with negative profit growth. Further, if such trends are found, potential explanations will be explored. Theoretical perspectives: Account theory with an Account typology based on Sandell & Svensson (2016; 2017) Methodology: The sample included firms listed on the
The stock market has come to play a larger role in many people's lives as years pass and its accessibility has come to be exponentially easier for many. Investment in publicly listed companies has become a foundation of saving and a way of managing wealth for the general public. Even though the stock market permeates many of our daily lives and is heavily monitored and regulated, there is stil
Poverty reduction, first on the list of Millennium Development Goals, requires access to modernized, stable energy to be realized. Rural areas are especially vulnerable, which is why renewable energy technologies (RETs) illustrate a promising solution for modernized energy access. Entrepreneurs play an important role in these sustainable development projects by helping build up an entire sector of
This thesis examines the Energy Charter Treaty's (ECT) Fair and Equitable Treatment (FET) standard, how it was modernized in 2024, and how this modernization affects the legal position of developing and energy-exporting nations, especially those in the Caspian Sea region. The goal is to determine whether modernization broadens states' regulatory latitude to pursue the energy transition and
