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I svensk inkomstskatterätt är huvudregeln att ett underskott i inkomstslaget näringsverksamhet som kvarstår från föregående år ska dras av. Denna huvudregel motiveras av att ett strikt upprätthållande av principen om beskattningsårets slutenhet innebär att skattesubjekt vars inkomster i stor utsträckning varierar från beskattningsår till beskattningsår riskerar att beskattas hårdare än skattesubjeThe general rule in Swedish tax law stipulates that net operating losses incurred by a company for one taxable year are to be carried-forward and offset against future profits. This is considered a deviation from the general principle of separate annual tax accounting. The deviation is done with regards to the fact that a tax entity whose income is subject to drastic changes over the years might b

Purpose The aim of this thesis is to examine whether there is a significant correlation between use of Long-Term Incentive Programs and their Total Shareholder Returns within companies listed on the Nordic market. Furthermore, this study investigates if there is an existing correlation depending on which sector the firm operates in and if Long-Term Incentive Programs can affect their Shareholder r

As a relatively new phenomenon, Artificial Intelligence (AI) has already proven itself to carry the ability to transform modern-day society. With increased AI use becoming more and more prevalent, both its benefits and potential consequences come to light. Companies wishing to reap the benefits AI can offer also need to consider the possible risks associated with its adoption. Many companies decid

Drunk Elephant, a skincare brand known for its clean ingredients and cheerful branding, has experienced a surge in popularity driven by Gen Alpha's unexpected adoption on social media. While this newfound audience has boosted sales, concerns are mounting regarding the impact of early exposure to beauty standards and consumption habits on young children. This business case explores the challeng

There has been a dramatic growth in organizations aiming to leverage the power of platform business models and capture the vast amounts of value stemming from external innovation. Thus, actors are required to open up their innovation processes to third-party developers, and make sure these external resources are incentivized to both enter and remain in the ecosystem. So far, there has been a limit

Background: In a perfect world, a company would not have to keep any cash at all but because of market imperfections created by information asymmetries and agency problems it has to. Previous research has suggested that a firm’s cash holding level is related to its size, growth opportunities and leverage. The Swedish market is particularily interesting to study from a corporate governance perspect

PURPOSE: The main purpose of this thesis is to determine to what extent, if any, outsiders are able to obtain abnormal returns by mimicking the behaviour of insiders at the Swedish stock market prior to earnings announcement. By making separations this study will hopefully provide some advice when the abnormal returns are most likely to happen when outsiders mimic insiders. METHODOLOGY: This study

Research question: How does the use of key ratios differ between companies on the Stockholm Stock Exchange depending on a company's size, ownership structure and sector? Purpose: This paper examines how the use of key performance indicators (KPIs) differ between companies listed on the Stockholm stock exchange, specifically regarding the information they voluntarily disclose in their annual

Master’s programme in Accounting and Finance – Statement of purpose, year 2024/2025 1/42023-10-13 Master’s programme in Accounting and Finance STATEMENT OF PURPOSE | YEAR 2024/2025 The statement of purpose is an important, required element of your application. It is your opportunity to draw our attention to your previous academic experience and to stand out from hundreds of other applicants to the

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-02/Statement%20of%20purpose%202024-25%20accounting-finance.pdf - 2026-06-08

Upplevelserummet blir alltmer viktigare. Tidigare undersökningar om upplevelserummet har enbart fokuserats på de fysiska faktorerna. Men vad som även behöver undersökas är vilka faktorer utöver de fysiska som kan påverka en människas uppfattning om upplevelserummet och beteendet. Vårt syfte är att undersöka vilka faktorer som främst påverkar samt hur dessa påverkar kundens kvalitetsuppfattning av

The starting point must be that as long as no binding agreement between negotiators has been concluded, the negotiators has no obligations towards each other. Swedish Law does, however, recognize that obligations may arise in a pre-contractual phase. Different circumstances may add liability in a pre-contractual phase. This essay is a study about what the presumptions are for the liability in a pr

i The Same Policy, Similar Procedure but Different Consequence Analyzing Policy-Shaping Processes of Greenhouse Gas Emissions Trading Scheme in the EU and Korea By Kyeong Wha Chung Supervisor Johannes Stripple, PhD (Political Science Department) Master Thesis International Master’s Programme in Environmental Studies and Sustainability Science (LUMES) 16 May 2011 ii Abstract Korea is trying to intr

https://www.lumes.lu.se/sites/lumes.lu.se/files/kyeong_wha_chung_thesis_2011.pdf - 2026-06-08

Purpose: To investigate the relationship between ESG-linked executive compensation and the performance of Nordic publicly listed companies in terms of both ESG and financial metrics. Methodology: The econometric approach utilized in this study involves fixed effects panel regressions. The regressions use ESG scores and financial performance metrics as dependent variables, with ESG-linked executiv

Master’s programme in Accounting and Finance – Statement of purpose, year 2026/2027 1/42025-10-01 Master’s programme in Accounting and Finance STATEMENT OF PURPOSE | YEAR 2026/2027 The statement of purpose is an important, required element of your application. It is your opportunity to draw our attention to your previous academic experience and to stand out from hundreds of other applicants to the

https://www.lusem.lu.se/sites/lusem.lu.se/files/2025-10/Statement%20of%20purpose%202026-27%20accounting-finance%20accessible.pdf - 2026-06-08

REFERENSHANTERING Referencing & Sources Britta Smångs 2016-09-27 Academic honesty When using others work, reference it appropriately In academic work, we value academic honesty. Everything we present, we want to make sure consists of our own words. Whenever we rely on work from others, we make sure to clearly recognize that by using widely agreed referencing and citing techniques (…) We request fr

https://www.nateko.lu.se/sites/nateko.lu.se/files/britta.pdf - 2026-06-08

Teaching Academy application Lisa Flower 1 Interactional and emotional learning: Evolving a teaching philosophy I stand behind the lectern, looking down far-too-frequently at my far-too-detailed notes whilst clicking maniacally through my far-too-crowded PowerPoint, racing through the slides and leaving no time or opportunity for questions. My heart is racing, my palms are sweating and my stress l

https://www.sam.lu.se/internt/sites/sam.lu.se.internt/files/2023-05/Lisa%20Flower%20-%20Teaching%20academy%20application%202022_utan%20bilagor.pdf - 2026-06-08

Master’s programme in Accounting and Finance – Statement of purpose, year 2024/2025 1/42023-10-13 Master’s programme in Accounting and Finance STATEMENT OF PURPOSE | YEAR 2025/2026 The statement of purpose is an important, required element of your application. It is your opportunity to draw our attention to your previous academic experience and to stand out from hundreds of other applicants to the

https://www.lusem.lu.se/sites/lusem.lu.se/files/2024-10/Statement%20of%20purpose%202025-26%20accounting-finance-LUSEM.pdf - 2026-06-08

This alphabetical list of links can be used as a quick guide to everything related to collaboration at LTH. The list is continuously updated.  If you think that something is missing or difficult to find, please contact us via lthin [at] lth [dot] lu [dot] se (lthin[at]lth[dot]lu[dot]se).A B C D E F G H I J K L M N O P Q R S T U V W X Y Z3D Printing Lab is part of LTH Open Door. 3D Printing Lab (LT

https://www.lthin.lth.se/en/collaboration/z-collaboration - 2026-06-07

Title: From deficit to a balanced economy - A qualitative study on underlying factors that explain why Swedish municipalities report a negative balance requirement result and how strategies can be applied for restoration Seminar date: January 16, 2025. Course: FEKH69 - Bachelor's degree thesis in Accounting, 15 University credit points. Authors: Ida Björkdahl, Emilia Ennen, Vilma Ternrud. Advi

Titel: Är kvinnor i styrelsen nyckeln till finansiell framgång? Seminariedatum: 2025-01-16 Kurs: FEKH89, Examensarbete i finansiering på kandidatnivå, 15 HP Författare: Smajic, Sanel; Sirviö, Emma; Sjölin, Livia Handledare: Cociorva, Anamaria Nyckelord: Könsfördelning, finansiell prestation, kvotering, diversifiering, styrelsesammansättning Forskningsfråga: Finns det ett samband mellan andTitle: Are Women on Boards the Key to Financial Success? Seminar date: 2025-01-16 Course: FEKH89, Corporate Finance Degree project, Undergraduate level, 15 ECTS- credits Authors: Smajic, Sanel; Sirviö, Emma; Sjölin, Livia Advisor: Cociorva, Anamaria Keywords: Gender distribution, financial performance, quotas, diversification, board composition Research question: Is there a correlation