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7,5 CREDITS | SPRING TERM Digital media research methods matter to a critical study of digital environments. The course focuses on combining empirical qualitative research with critical social and cultural theories in order to emphasise how the digital media researcher uses, adapts and critically reflects on methods and concepts to research problems or questions. OverviewAnalyzing social media and
Titel: Compensation management - en studie av det eventuella sambandet mellan rörlig VD-ersättning som andel av total VD-ersättning och earnings management för bolag i Sverige Seminariedatum: 2023-01-11 Kurs: FEKH89, Examensarbete i finansiering på kandidatnivå, 15 högskolepoäng Författare: Edvin Melz, Gustaf Bülow, Peter Handrup Handledare: Maria Gårdängen Nyckelord: Earnings management, disTitle: Compensation management - a study of the potential relationship between variable CEO compensation as a part of total CEO compensation and earnings management for companies in Sweden Seminar date: 2023-01-11 Course: FEKH89, Business Administration: Bachelor Degree Project in Financial Management, Undergraduate Level, 15 credits (ECTS) Authors: Edvin Melz, Gustaf Bülow, Peter Handrup Advi
Inkomster i inkomstslaget kapital kan erhållas i form av löpande avkastning samt i form av kapitalvinst vid avyttring av tillgångar. Det är endast privatpersoner som beskattas i inkomstslaget kapital med en skatt på 30 procent. Juridiska personer skall redovisa sina kapitalinkomster i inkomstslaget näringsverksamhet. Vissa av beskattningsreglerna i inkomstslaget kapital skall dock tillämpas för juIncomes can be obtained in form of current income and in form of capital gains on disposal of assets, in the income category capital. It´s only natural persons who are taxed in the income category capital with a tax rate of 30 percent. Juridical person shall report their capital income in the income category business tax. When juridical persons are calculating the taxable capital income they shoul
Sammanfattning De institutionella investerarna utgör en viktig roll på aktiemarknaden, eftersom de står för majoriteten av aktieinnehav på den svenska aktiemarknaden. Det har framkommit att de institutionella investerarna har en restriktiv syn på incitamentsprogram som idag är ett vanligt förekommande fenomen i aktiemarknadsbolag. Med tanke på de institutionella investerarnas omfattande innehav pSummary Institutional investors account for the majority of shareholding on the Swedish stock market; therefore they also have an important role to play in this market. It has emerged that the institutional investors have a restrictive view of incentive programs, which today is a common phenomenon in listed companies. Given the institutional investors' extensive holdings on the stock market,
Title: The obvious sustainability work’s consequences - A qualitative study of the reporting of sustainability work within the architect and consulting engineering industry. Seminar date: June 2nd, 2016. Course: FEKH69 Bachelor thesis in Business Administration, 15 credits. Authors: Hedwig Lindegren, Martin Skough and Hanna Skärblom. Advisor: Peter W Jönsson. Key words: Sustainability repor
CEO compensation is a contested topic in business research, shaped by several determinants. One such factor is CEO visibility, which prior research has linked to CEO compensation in traditional media settings. However, it remains unclear whether this visibility-compensation relationship extends to professional social media platforms (PSMPs). This study examines whether CEO PSMP visibility is assoc
Examensarbetets titel: Skatteundandragande: resultatmaximering eller kostsamt och ansvarslöst agerande? Seminariedatum: 2026-01-16 Ämne/kurs: FEKH69, Företagsekonomi: Examensarbete i redovisning på kandidatnivå, 15 hp Författare: Fabian Bergman, Marcus Sandqvist och Carl Böös Handledare: Mattias Haraldsson Fem nyckelord: ESG, skatteplanering, Tobin’s Q, sektor, legitimitet Forskningsfråga: Hur relTitle: Tax Evasion: Profit Maximization or Costly and Irresponsible Behavior? Seminar date: 2026-01-16 Course: Business Administration: Bachelor Degree Project in Financial Management Accounting Undergraduate level, 15 credits Authors: Fabian Bergman, Marcus Sandqvist and Carl Böös Advisor/s: Mattias Haraldsson Key words: ESG, tax planning, Tobin’s Q, sector, legitimacy Research questions: How are
In the relations between states interpretation of treaties is an everyday issue. When an agent of state confers a meaning on a treaty text, the ensuing interpretation is talked of as being legally either correct or incorrect. This is a distinction made possible thanks to the existence of certain norms. These are the norms which find expression in the 1969 Vienna Convention on the Law of Treaties,
Established by the SWEAH Board, 22 March 2024 Annual Report 2023 Swedish National Graduate School on Ageing and Health Photo: Lill Eriksson www.sweah.lu.se http://www.sweah.lu.se/ Swedish National Graduate School on Ageing and Health Annual Report 2023 2 Table of Contents page Summary 3 Management ◦ SWEAH partner universities 4 ◦ The Board 5 ◦ The graduate school’s management and administration 6
https://www.sweah.lu.se/en/sites/sweah.lu.se.en/files/2024-06/SWEAH%20Annual%20Report%202023%20ENG.pdf - 2026-07-17
Russian mathematician (1850-1891) Sofya Kovalevskaya is one of the first women to become a professor of mathematics and is also one of the most successful and important mathematicians of all time. Affiliation: Heidelberg University (Germany), Stockholm University (Sweden)In addition to excellent research and significant contributions to the theory of partial differential equations and the mechanic
Senior lecturer Contact details Email: josefine [dot] ostrup_backe [at] ses [dot] lu [dot] seOrganisation Department of Service Studies WebpageJosefine Östrup Backes profile in Lund University research portalOther affiliations Researcher Department of Service StudiesResearch profileI am a PhD in service studies. I hold a Masters' degree in Business Administration with tourism as a special field, f
https://www.ses.lu.se/en/josefine-ostrup-backe - 2026-07-16
The constant debate over corporations’ responsibility towards shareholders or stakeholders has provided opinions in excess, though answer few, especially in the context of emerging markets, namely, BRICS. This paper advocates a stakeholder approach that goes hand in hand with corporations’ economic motive. Through the assessment framework developed in the empirical study, an analysis of CSR activi
The purpose of this thesis is to investigate to what extent Eurozone banks are exposed to interest rates risk caused by adverse changes in short-term and long-term interest rates. Moreover, we aim towards determining what characteristics of Eurozone banks that affect their interest rate exposure. A quantitative approach using multiple regression analysis and panel data has been used, with a sample
This study aims to classify insiders of firms listed on the OMX Stockholm stock exchange into two groups, one group whose trading contain strong predictive power of the future returns of the firms stock and one group whose trading contain as little predictive power as possible. The abnormal returns of these two groups of insiders are then compared. The abnormal returns are estimated using an event
Svensk skattskyldighet delas upp i begränsad respektive obegränsad skattskyldighet. Obegränsat skattskyldig är den som enligt 3 kap. 3 § IL är bosatt, stadigvarande vistandes eller väsentligt anknuten till Sverige. Huruvida en person är väsentligt anknuten till Sverige eller ej fastställs genom en samlad bedömning av en rad anknytningsfaktorer, 3 kap. 7 § 1 st. IL, varav den ekonomiska som i dennaSwedish tax liability is divided into two different tax subjects, limited and unlimited tax residents. An unlimited tax resident is the one who, according to the provisions in the third paragraph in the third chapter of the Swedish income tax act, is resident, permanently staying or have a substantial connection to Sweden. Whether a person have a substantial connection to Sweden or not is determin
Worldwide plastic production is expected to reach an amount of 34 billion tons by 2050, and a large portion of plastic used is for single-use packaging and low-cost consumer plastic products that are discarded. It is important to have a path to a circular economy by recycling and producing locally. The following potential research questions were identified to contribute to the existing knowledge i
This study examines whether a change in dividends is connected with a change in future earnings and can thereby be interpreted as a signal from the management to the market. This is a well-debated subject that has been researched several times before this study, often with contradicting results. This thesis presents a new approach where it is investigated if firms choose between different ways to
The purpose of this study is to empirically investigate the relationship between unencumbered tangibility and cash holdings, and to evaluate if corporations consider them to be substitutable variables of corporate liquidity. The study relies on a panel data set and then employs a firm fixed effect regression model to estimate the strength and direction of the relationship of interest. It then proc
The purpose of the thesis is to identify the key determinants of corporate liquidity in Swedish firms and whether these have changed in the wake of the 2008 financial crisis. For these means, data obtained from companies listed on the Swedish NASDAQ OMX Stockholm stock exchange are used to estimate a number of dynamic panel regression models in E-Views. The ambition is that the insights gained wil
The literature on ownership in healthcare lacks evidence from the primary care sector, where the traditional small-scale business model is increasingly complemented by larger practices owned by corporations or the government. We explore the role of ownership in primary care in relation to a core theme in health economics — the balance between fee-for-service and capitation remuneration. We study h
