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Professor emerita Contact details Email: karin [dot] jonnergard [at] fek [dot] lu [dot] seOrganisation Accounting and Corporate Finance Service point: 10 WebpageKarin Jonnergårds profile in Lund University research portal Publications Displaying of publications. Sorted by year, then title. Filter by type AllAnthology (editor)ArticleBookBook chapterOtherPaper in conference proceedingPaper, not in p
https://www.lusem.lu.se/karin-jonnergard-0 - 2026-07-17
Title:”Retsina film” – Greek film from ”the golden era” The aim of this essay is to examine how Swedes interpret musical scenes in Greek films of ”the golden era”. Greek film had its prime during ”the golden era”, approximately 1950-1970. The films were mainly dedicated to the lighter show business genre, containing musical features, and celebrated Greece as an unproblematic modern country, which
The aim of this thesis is to clarify the purpose of equal treatment. Furthermore the thesis intents to shed light on what the courts affirm or declare when they determine what is in compliance with the principle of equal treatment. In addition to this the thesis will also analyse whether or not a framework agreement can be combined according to LOU 5th chapter 6 § and LOU 5th chapter 7 §. The cent
SOUND+PURPOSE Inaugural conference of the SOUND+ Network for Transdisciplinary Research in Sound HOSTED BY THE SOUND ENVIRONMENT CENTRE AT LUND UNIVERSITY, 20–21 NOVEMBER 2025 2 SOUND+PURPOSE Här ska logotyper för de deltagande universiteten vara med, det gäller logotyper för: Sound Environment Centre (bifogas),Universitas Ciputra (hämtas via länken nedan), University of Copenhagen (hämtas via län
https://www.lmc.lu.se/sites/lmc.lu.se/files/2025-11/Full%20conference%20programme.pdf - 2026-07-18
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https://www.ai.lu.se/internal/ai-lund-initiative - 2026-07-17
Evaluation form for Open Source GIS Course Answer Count: 38 What did you like most in the course? Why? What did you like most in the course? Why? All of it. Since it was very useful The broad structure teaching the most important techniques and softwares. I have to be perfectly honest - I completed this course (absent this evaluation) in 2011. That said, this was one of the more interesting an
https://www.nateko.lu.se/sv/sites/nateko.lu.se.sv/files/gisn04_utvardering.pdf - 2026-07-18
Owing to a forecasted 53% increase in therapeutic peptide requirement until 2026 – corresponding to almost 23 tonnes of product – a high pressure will be put on the peptide manufacturing industry. Not only because of the increased demand, but also due to the important role of solvents in peptide synthesis. The peptide business will face challenges as stricter regulations from chemical authorities
Due to globalization, decentralization and the capitalist system's need to physical location cities have become increasingly important economic spheres during thee last decades. City mayors are seen as increasingly important actors, who can shape the future economic development of their cities through networking with businesses and strategic policy development. Therefore several European count
I uppsatsen har gällande rätt avseende utomståenderegeln i 57 kap. 5 § IL fram-ställts och analyserats. Utomståenderegeln är en undantagsregel från de särskilda beskattningsreglerna i 3:12-regelverket. Bestämmelsen blir tillämplig om aktie-ägaren visar att utomstående i betydande omfattning äger del i företaget. Syftet med uppsatsen har varit att undersöka om tillämpningen av bestämmelsen är ändamThis bachelor thesis deals with the outsider rule in 57:5 Swedish income tax law (IL). The outsider rule is an exemption clause, and if found applicable the general taxation rules will be applied instead of the special close company rules. The out-sider rule will be applicable if the shareholder shows that outsiders own a signifi-cant amount of the company's shares. The purpose of this thesis
This qualitative case study focused on three companies from three different industries, all representing a different sized employer in Finland. What the companies have in common, is that they are all female-dominated. The study aimed to provide a description on the problems that these employers in female-dominated industries face, when it comes to paid maternity leave. To answer this question, the
This thesis examines the effect of past acquisition experience, industry momentum, past acquisition performance, CEO change, joint ventures and cancelled transactions on the likelihood and performance of subsequent cross-border acquisitions made by Swedish listed companies. We investigate learning effects for acquiring companies by using an organizational learning theory framework and use logit re
I ett försök till att hindra den skatteflykt som uppstår av skatteplanering genom hybrida missmatchningar som leder till att länders skattebaser urholkas antog Europakommissionen direktivet ATAD 2. Till skillnad från ATAD 1 så siktar ATAD 2 in sig på olika typer av betalningar, inte bara räntebetalningar, samt att bestämmelserna även rör tredje land och inte bara medlemsländerna i EU. MedlemsländeIn an attempt to prevent tax evasion caused by tax planning through hybrid mismatches that lead to tax bases erosion in countries, the European Commission adopted the directive ATAD 2. Unlike ATAD 1, ATAD 2 aims at different payments, not just interest payments, and third countries, not just member states of the EU. ATAD 2 should have been implemented in member states national legislation on 31 Ja
Syfte: Studien har två syften, varav det första är att bidra med kunskap om kontextens roll i hur orienteringen mot ett aktieägarvärde påverkar beteendet i icke-finansiella företag. Det andra syftet är att bidra till utvecklingen av teoretiska modeller som förklarar hur och varför en beteendeförändring skulle uppstå. Metod: Studien tillämpade en kvantitativ metod med deduktiv ansats. Independent Purpose: The study has two purposes, of which the first purpose is to contribute with knowledge about the role of the context in how the orientation towards a shareholder value affects the behavior in non-financial corporations. The second purpose is to contribute to the development of theoretical models that aim to explain how and why a behavioral change would occur. Methodology: The study applie
Abstract Title Aligning ownership and control Seminar date 15 January 2021 Course Bachelor's Thesis in Corporate Finance (FEKH89) Authors Alexander Bjarte, Jakob Gerby, Melker Melin Thesis Advisor Anamaria Cociorva Key words Insider Ownership, Financial Performance, ROA, Tobin’s Q, Asset Allocation, Decision Making Purpose The aim of this study is to investigate whether equity own
Prosolviafallet är det mest uppmärksammade skadeståndsmålet i svensk rättshistoria. Tvisten står mellan Prosolvia aktiebolags konkursbo och deras egen revisionsbyrå, Öhrlings PricewaterhouseCoopers AB och dess ansvarige revisor Nils Brehmer. Uppsatsens syfte är att genom rättsdogmatisk metod genomföra en rättsundersökning för att svara på min frågeställning: Hur förhåller sig Prosolviadomarna delsThe Prosolvia case is the most noticed indemnity case in Swedish legal history. The dispute is between the bankrupt´s estate Prosolvia AB and their own accounting firm Öhrlings PricewaterhouseCoopers and their senior auditor Nils Brehmer. The purpose of this thesis is through proper dogmatic method implementing a proper investigation to answer the following question: How does the Prosolvia convict
This report has a two-fold objective. -To identify the changing risk management needs in the private and public sectors and the corresponding needs for development of risk analysis methods and related practices. -To list examples of projects where Nordic co-operation between industry, authorities and universities can be effective for increasing the contribution of risk management to industrial gro
I takt med att internetanvändandet ökat, tjänster digitaliserats, webbläsare blivit smartare och kartläggning av användare blivit vanligare, så krävs det en större transparens kring hur personlig data behandlas på nätet. Profilering och kartläggning genom cookies är två saker som adtech-industrin tjänar multum på och på grund av en omedvetenhet kring hur invasiv adtechsektorn är, så flödar personuAs the use of Internet has increased, services have been digitized, browsers have become smarter and user mapping has become more common, greater transparency is required regarding how personal data is processed online. Profiling and mapping users through cookies are two things that the ad tech industry makes big money on and due to an unawareness of how invasive that industry is, personal data fl
The purpose of this study is to examine the potential of improving the interpretation of signals of undervaluation inherent to share repurchases, by accounting for insider trading, level of insider and cash holdings. The goal is to contribute to decreased information asymmetry and increased efficiency in capital markets. The study performs a long-horizon event study, applying buy-and-hold abnorma
The need for sustainable renewable energy has been increasing due to the negative impact of non-renewable energy sources. With the unstable and sporadic nature of sustainable renewable energy, flow batteries show immense potential in mitigating these issues. Traditional vanadium and zinc-based flow batteries, as well as new flow battery systems, are now being researched extensively. Vanadium and z
Purpose: To investigate whether the issuance of green bonds has a positive impact on corporate value. Methodology: Utilizing a comprehensive dataset of 1684 non-financial A-share listed companies from 2014 to 2022, the study employs a multi-period difference-in-difference model, parallel testing, heterogeneity analysis, and mechanism testing. Tobin’s Q is used as dependent variable, post*treat is
