Filtyp
This thesis evaluates how and why the targeted Swedish interest deduction limitation rules in Chapter 24 of the Swedish Income Tax Act have repeatedly clashed with the TFEU Freedom of Establishment, despite several revisions of the rules. A thorough review of statutory text, legal preparatory works and case law pertaining to each of the three renditions of the Swedish rules is carried out, and key
Ongoing fermentation in kefir can lead to packaging issues like bulging packages and changes in sensory properties, potentially affecting consumer acceptance. Effective packaging is essential to address these problems and maintain product quality throughout its shelf life. This study aims to investigate the interaction between various packaging types and kefir products over their shelf life. It ex
This paper sheds light on companies’ valuation of ESG performance by examining the potential impact that the ESG-score of the target firm has on bid premiums in Mergers & Acquisitions (M&A). While extensive research has been conducted on sustainable investing, no consensus regarding the influence of ESG performance on M&A activities has been reached. With a sample of 224 deals complete
During uncertain periods, regulators have been known to restrict the ability to short sell in markets. The stated reason is to help calm the markets and to reduce the volatility. The purpose of this paper is to examine if this stated goal was achieved by the regulators during the Eurozone crisis and the Covid-19 Pandemic, as well as comparing the impact on volatility for these two periods. This is
The rise of global and alternative distribution channels in the automotive industry puts pressure on importers and dealerships, as they face the threat of substitution when it comes to the downstream distribution activities in the automotive supply chain. Thus, to attain a competitive advantage automotive importers and their respective dealerships must strive for a high degree of collaboration in
This thesis contributes to the exploration of business models with an aspect of change, by ap- plying the concept of dynamic capabilities. The aim is to explore how entrepreneurial firms utilise dynamic capabilities in order to create resilient business models in times of technological change and uncertainty. Therefore, a multiple case study was conducted on the lab-grown food and dairy industry.
Purpose - The collection-delivery points in Sweden are the main delivery method and facilitates a growing volume of parcel deliveries from e-commerce. As the model has been implemented on such scale in the country, the negative externalities previously outlined in the literature can get magnified in the context of the Swedish consumers. It is important to gain a deeper understanding on every aspec
Only recently has a geographical viewpoint on sustainability transitions opened up the containerized view on transition trajectories. Next to the important step of institutionalising niche logics transforming them into regime rationalities, the multi-scalar perspective reveals that niches, as well as regimes, can also upscale. This means that the socio-technical configuration of the niche or r
Increasing proportions of elderly are one of the major challenges arising from changes in the age distributions of many Western societies. Whilst much attention has been to paid to continental and national trends of population ageing, relatively little consideration has been to regional patterns of population ageing. This paper focuses on the population ageing process in 33 municipalities in Skåne
Purpose: Exploring the possibilities and critical aspects of mobile self-checkout to enhance value creation and customer satisfaction for physical retailer Research question: How can value be (co-)created between a big box retailer and its customers through a mobile self-checkout solution? Theoretical considerations: After the evaluation of the current literature in value (co-)creation, customer
The possibility of improving indoor climate in residential buildings in Botswana was examined as the foundation of this Master’s Thesis. Initially articles were studied to gain understanding of previous research in the field as well as to gain understanding of local energy related conditions. Furthermore, a software called TRNSYS was thoroughly studied as this was found to be a powerful tool able
Climate change adaptation is essential to future-proof societies around the world. It is a cross-sectorial undertaking which requires collaboration, structure, long-term planning, and resources. Sweden has placed highly in international indices ranking climate work, yet scholars have recently argued that Sweden’s approach to climate questions, especially adaptation, is fragmented. This thesis furt
In an era of widespread disinformation, understanding how individuals navigate diverse media is critical. To address this, this thesis investigates how South Africans engage with news across different media formats, focusing on the role of semiotic systems, sensory modalities, and trust in shaping news engagement behaviours. The study poses four research questions: 1) What kind of media do South A
This study examines the construction and performance of marital rites within the Modern Asatru movement, focusing on the Swedish Community of Forn Sed Sweden from 1996 to 2009. Using the newsletter Mimers Källa as the primary source, the study explores how rituals are shaped using Catherine Bell’s theories of ritual adaptivity and orthodoxy/orthopraxy. Findings reveal that these rituals are highly
Even with repeated scientific warning, pesticides remain widely used in towns and suburbs and represent a threat to human health and biodiversity. The French Labbé law, adopted in 2014 and reinforced in 2022, was implemented to regulate phytosanitary products employed in urban green spaces. This article analyzes how the firms operating green spaces in urban settings have adapted their practices ac
The world is transitioning towards a renewable energy system to combat climate change and the wind power industry plays a key role in this shift. However, with the expansion of wind power concerns about its impact on local biodiversity have been raised. This thesis investigates the incentives, regulations, and challenges that are influencing biodiversity management in the wind power industry. Thro
The EU’s Common Security and Defence Policy was created to stabilize the EU’s Neighbourhood, fuel the EU’s geopolitical crisis management ambitions, and strengthen European values abroad. In the recent debate, however, it was criticized as ineffective or destabilizing. While specific regions and mission types were previously researched, a comprehensive analysis of all EU crisis management operatio
While emissions from the food sector continue to rise, corporate carbon disclosure has emerged as an important driver to push for companies’ commitment to reduce GHG emissions in their value chain. This thesis investigates how different stakeholders frame Scope 3 emissions disclosure and action-taking within the EU food processing sector, in which upcoming regulations will enhance their relevance.
