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Information for international PhDs_22_23.pdf QUICK GUIDE Swedish Migration Board (Migrationsverket): - Help with applications for VISAs, work permits, and residencepermits. Swedish Tax Agency (Skatteverket): - Help with your Swedish identity card personal number and information for declaring income tax. Swedish Transport Agency (Transportstyrelsen): - Information about your driving licenceetc. Swe
Equity crowdfunding has achieved a high popularity in the UK throughout the last years. However, most researchers within this field primarily focused on the success factors of an equity crowdfunding campaign while only little is known about the post-campaign effects. Therefore, the aim of this thesis is to determine which patterns of characteristics successfully equity crowdfunded companies that r
As a de facto leader in corporate governance and sustainability reporting (SR), this study provides a thorough and comprehensive characterisation of SR among the UK’s leading companies. A content analysis was undertaken of key corporate communications across a sample of 66 constituents listed on the London/ Financial Times Stock Exchange (FTSE) 100 index. Through a systematic analytical framework
Sammanfattning I uppsatsen har syftet med 3:12-reglerna, särskilt utomståenderegeln i 57 kap. 5§ IL, framställts och analyserats. Därjämte studien har ägnats åt att undersöka hur praxis stämmer överens med utomståenderegelns ändamål. Metoden som har tillämpats är den rättsdogmatiska metoden, vilket innebär att undersökningen genomförs med hjälp av rättskällorna så som förarbeten, författning, praAbstract The purpose of the essay is to describe and analyze the motive that was behind the 3:12 rules, especially the outsider rule, and to examine how practice is consistent with its purpose. The main starting point for the regulations in question was that the taxpayer who owns shares and works in the company should, as far as possible, receive similar taxation for capital gains or work compens
Title: Who’s in Charge?: The Board’s Role in Regional & Community Banks’ Financing Choices Seminar date: June 2nd, 2025 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Krystian Segura and Lazarin Lashkov Supervisor: Reda Moursli Key words: Board Independence, Board Age, Board Diversity, Capital Structure, Leverage, Regional and Community (R&C) Banking Purpose: The
The primary purpose of this paper is to find the determinants of first-day returns on the Stockholm Stock Exchange. Our research will cover the 1996 – 2004 periods. Our secondary purpose is intended to find a profitable trading strategy with regard to future IPOs on the Stockholm Stock Exchange. By using regression analysis, focusing on company specific factors and the IPO process, we hope to find
This is the story of how a large research facility of broad European and global interest, the European Spallation Source (ESS), ended up in the small university town of Lund in Sweden. This happened in spite of the fact that a number of influential European countries were at one time or another competitors to host the facility. It is also a story about politics which attempts to illustrate how clo
Purpose: Value-added intellectual coefficient (VAIC) is extensively used as a measure of intellectual capital (IC), but it is criticized for not capturing the totality of IC. Therefore, this study aims to analyse critiques of the original VAIC and proposes a modified VAIC by adding missing IC components and adjusting for exogenous factors. The study uses a modified VAIC model to investigate the re
Events, such as increased risks of drought and flooding, that scientist have associated with climate change can have serious impacts on the physical environment, society, and the economy. In the past companies, despite their significant contribution to greenhouse gas emissions were largely excluded in the search for solutions. However, increasing awareness among politicians and civil society has r
This thesis focuses on public takeovers and aim to disclose the revealing effects on a bid contest caused by a bidder’s initial ownership in the target company, the so-called toehold. We analyse the toehold’s impact on contest characteristics and focus on its ability to determine (i) the bid premium required to acquire the target and (ii) the expected probability of a successful outcome in the bid
The main purposes in this master´s thesis are to examine the effect of liquidity on stock returns but also measuring the return premium in relation to liquidity towards the Swedish stock exchange market. In order to test these relationships the Fama and MacBeth (1997) Cross-sectional methodology have been applied. The relationships are tested for two different types of liquidity, the turnover rate
Purpose: The purpose of this study is to investigate the value creation for acquiring firms resulting from an M&A depending on which motive lies behind, revenue and/or cost synergies. Methodology: We have conducted a quantitative study including a quantitative content analysis of press releases to identify synergy motives. The event study methodology and the market model have been used to calc
Purpose: The objective of this study is to determine whether or not board gender diversity influences the capital structures of S&P 500 firms. This is done based on the premise of female risk aversion and conventional capital structure and agency issues theories. With this foundation, we intend to close the knowledge gap regarding the effects of gender diversity on corporate boards. Methodol
Title: Esse Non Videri: Does sphere ownership influence the level of earnings management in Swedish firms? Course: BUSN79 Degree Project Accounting & Finance Authors: Erik Arnell and Jakob Skåring Supervisor: Reda Moursli Key words: Sphere ownership, corporate ownership, earnings management, accrual based earnings management Purpose and research question: The purpose of this study is to i
Background and Objectives: This project explored the needs of art galleries and collectors for Digital Asset Management Systems (DAMS), in order to fill an existing knowledge gap and help companies to analyse these needs. Bespoken difficulties in the field significantly challenge the development of DAMS and have thus also hampered the evolvement of high-quality systems for the art market. There se
För cirka tio år sedan började användningen av en ny produkt på den svenska försäkringsmarknaden för företagsförvärv. Den så kallade M&A- försäkringen syftar till att hantera de garantiåtaganden som säljaren lämnar i aktieöverlåtelseavtalet genom att överföra ansvaret till en försäkringsgivare. På grund av den riskallokering som försäkringslösningen innebär kan den fungera som ett förhandlingsRoughly ten years ago started the usage of a new product on the Swedish insurance market for acquisitions. The so-called M&A-insurance is designed to handle the warranty obligations, that the seller provides in the share purchase agreement, by transferring the responsibility thereof to an insurer. Because of the risk allocation that the insurance solution means it can function as a negotiating
Purpose: The purpose of this thesis is to investigate which firm-specific variables can explain the cross-section of expected stock returns in the German market. The tested explanatory variables are market beta, firm size, the book-to-market ratio, the earnings-to-price ratio, leverage, the dividend yield, the cash flow-to-price ratio and sales growth. Furthermore, the thesis also examines the con
Syfte: Studien syftar till att undersöka hur svenska företag uppfyller upplysningskraven enligt IAS 36 och sambandet med faktiska goodwillnedskrivningar och resultatutveckling. Testerna jämförs sedan med en tidigare studie som behandlar brittiska och italienska företag (D’Alauro, 2013) där vi tittar på resultaten från de brittiska företagen. Vi diskuterar även hur olikheter i bolagsstyrning avseenPurpose: The thesis aims to investigate how listed companies in Sweden apply and fulfill the disclosure requirements of the IAS 36, and if there is any connections between the level of disclosure with goodwill impairment and earnings performance. The tests are then compared with a previous study that deals with British and Italian companies (D'Alauro, 2013), where we look at the results from t
PurposeThis paper aims to examine how CEO talk of sustainability in CEO letters evolves in a period of increased expectations from society for companies to increase their transition towards becoming more sustainable and to better account for progress and performance within the sustainability areas.Design/methodology/approachBy adopting an interpretive textual approach, the paper provides a careful
Den ökade betydelsen av immateriella rättigheter, utvecklade möjligheter till lättare spridning av skyddat material och därigenom ett ökat skyddsbehov har föranlett rättighetsinnehavare att söka nya tillvägagångssätt för bekämpning av immaterialrättsintrång online. Under det senaste årtiondet har ett nytt vapen i form av förbudsförelägganden mot mellanhänder trätt fram. Utan något faktiskt ansvar The increased significance of intellectual property rights, rapid development of easier dissemination of protected works and the subsequent concern for protection has lead right holders to continuously seek new ways of countering online piracy. In the past decade, a new regime of targeting online intermediaries with blocking injunctions has emerged, supported by the legislative powers of the Europ
