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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

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

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

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

De svenska reglerna om principalansvar trädde i kraft 1972, när en ny skadeståndslag antogs av Riksdagen. Innan denna tidpunkt hade regler om principalansvar utvecklats i rättspraxis, men omfattningen av detta ansvar hade varit väldigt begränsad. I de flesta fall hade en arbetsgivare inte kunnat hållas ansvarig för de skador som hans anställda vållat i tjänsten. När regler om principalansvar intoThe Swedish regulation of vicarious liability entered into force in 1972, when a new Liability for Damages Act was passed by the parliament. Prior to this point in time, a concept of vicarious liability had developed in Swedish case law, but the scope of such liability had been very limited. In most cases, an employer would not have been held responsible for tortious acts caused by his employees i

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

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

Most courses offered by the Faculty of Law are at the master’s level. To participate in these courses, students must have successfully completed 150 ECTS credits in law at the university level.For students who have completed 60 ECTS credits in law at the university level, the Faculty of Law offers the following bachelor level courses:Swedish Law in an International Context, JUXJ04 (15 ECTS)Europea

https://www.law.lu.se/study/exchange-studies/courses/autumn-semester - 2026-07-21

In addition to the scholarships that Lund University offers, there may be external scholarship and funding opportunities for you as an international student applying to Lund University. The list below includes some examples of scholarship and funding organisations around the world that may be able to help finance your studies. Note that these organisations are not managed by Lund University. Pleas

https://www.lunduniversity.lu.se/study/admission-degree-studies/scholarships-and-awards/external-scholarships - 2026-07-21

LUCSUS Lund University Centre for Sustainability Studies ADAPTIVE CAPACITIES TO CLIMATE VARIABILITY AND CHANGE IN THE LAKE VICTORIA BASIN Uncertain futures SARA GABRIELSSON Lund Dissertation in Sustainability Science No. 3 LUCID Lund University Centre of Excellence for Integration of Social and Natural Dimensions of Sustainability ISBN 978-91-7473-310-5 LUCID Lund University Centre of Excellence f

https://www.lucsus.lu.se/sites/lucsus.lu.se/files/uncertain-futures-phd-thesis-sara-gabrielsson.pdf - 2026-07-22

A Programme Syllabus for the Master of Science in Environmental Management and Policy / Masterprogram i Miljöstrategisk Styrning Programme code: XAMIS Scope: 120 credits Cycle: Second Approved by: Pending approval by programme Board W Validity: 2025/2026 Date of approval: Language of instruction: English 1 AIM AND OUTCOMES 1.1 AIM The International Master’s Programme in Environmental Management an

https://www.iiiee.lu.se/sites/iiiee.lu.se/files/2024-10/Programme%20Syllabus%20for%20the%20Master%20of%20Science%20in%20Environmental%20Management%20and%20Policy%2025:26.pdf - 2026-07-22

A Programme Syllabus for the Master of Science in Environmental Management and Policy / Masterprogram i Miljöstrategisk Styrning Programme code: XAMIS Scope: 120 credits Cycle: Second Approved by: Programme Board W Validity: 2025/2026 Date of approval: 2025-02-10 Language of instruction: English 1 AIM AND OUTCOMES 1.1 AIM The International Master’s Programme in Environmental Management and Policy

https://www.iiiee.lu.se/sites/iiiee.lu.se/files/2025-12/2025%20Programme%20Syllabus%20for%20the%20Master%20of%20Science%20in%20Environmental%20Management%20and%20Policy%2025_26.pdf - 2026-07-22

Microsoft Word - Idris_Thesis_livelihoods_.doc A socio-economic sustainability assessment of livelihoods from scrap metal collection in Freetown, Sierra Leone. Idris Nabih Fofana naidris27@yahoo.com Thesis Supervisor: Barry Ness (PhD) barry.ness@lucsus.lu.se Lund University Center for Sustainability Studies (LUCSUS) Geocentrum 1, Solvagatan 10, P.O.Box 170, SE-221 00 Lund, Sweden. Phone: +46 (0) 4

https://www.lumes.lu.se/sites/lumes.lu.se/files/fofana_idris_1.pdf - 2026-07-22