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This thesis examines the utilization of internal controls as means of facilitating effective use of free cash flow (FCF) by managers, with the aim of preventing potential issues that may distort their relationship with shareholders. The objective was to understand the means of mitigating FCF issues by identifying internal controls within the companies to guarantee the effective utilization of cash
The aim of this thesis is to investigate the difference between cooperative banks and commercial banks regarding risk. The data set consists of 189 banks from France, Germany, Italy and Spain between the years 2013 and 2021. Three risk variables were discussed and the first is the Z-score. The two other variables are connected to non-performing loans which are loan loss reserve to non-performing l
The aim of this thesis is to examine the impact of climate change on the rights of children with disabilities and the development of their capabilities in Cambodia. Children with disabilities are one of the most marginalized groups in any society and one of the most affected by climate change. Using the social-ecological model and the capability approach, this paper analyzes participants' stor
In its proposed 2023 Critical Raw Materials Act, the European Commission considers access to critical raw materials within its territory as key to both the green transition and to reduce import dependencies. This onshoring of extractivist practices warrants a critical analysis that reflects on the justice implications this may have for local communities. Therefore, I apply an integrated post-struc
Denna studie syftade till att undersöka sambandet mellan psykologiskt kapital och balansen mellan arbetsliv och privatliv bland anställda i större kommunförvaltningar (N=140). För att genomföra studien användes en digital enkät som inkluderade demografiska frågor samt två befintliga skalor avsedda att mäta respondenternas psykologiska kapital och deras balans mellan arbetsliv och privatliv. DataanThis study aimed to investigate the correlation between psychological capital and work-life balance among employees in larger municipal administrations (N=140). To conduct the study, a digital survey was used, which included demographic questions as well as two existing scales intended to measure respondents’ psychological capital and their work-life balance. Data analysis was performed using corr
This study explores the dynamics between the student union and programme associations at Lund University's Faculty of Social Sciences. Examining the perspectives of programme association representatives on the union and themselves, it investigates the union's challenges, the political tensions between the organisations and the way in which they may serve as a microcosm reflecting broader s
The paper aims to examine the effect of companies announcing to become carbon neutral in the Nordic countries on their stock prices. By conducting an event study approach on the four main markets of the Nordics we find that, on average, only the Oslo Stock Exchange reacts positively to these announcements. We show that a less ambitious carbon neutrality target announcement leads to yielding higher
Conventional agriculture and animal husbandry are leading causes of greenhouse gas emissions,environmental degradation, and biodiversity loss. Biocyclic Vegan Agriculture (BVA) is an approach that aims to address the concerns of modern agriculture and provide a sustainable and ethical alternative. Through the heuristic lens of the Multi-Level Perspective, where BVA serves as a potential niche, thi
Tröger’s Base (TB) is a bicyclic compound containing a methanodiazocine group between two aromatic rings. The methylene bridge forces the molecule to have a bent formation; thus, the aromatic rings are close to 90 degrees relative to each other, resulting in a rigid concave aromatic cavity. These unique properties make TB a great candidate as a molecular cleft compound and a good structure as a mo
En reformerad arbetsrätt trädde i kraft den 30 juni 2022, men började gälla först den 1 oktober. Det innebar främst ändringar i LAS, men det tillkom även en ny bestämmelse i uthyrningslagen. Syftet med dessa förändringar i lagstiftningen är att både öka flexibiliteten och rörligheten på arbetsmarknaden, samtidigt som det ska skapa en större trygghet och förutsägbarhet för både arbetsgivare och arbOn June 30, 2022, a reformed labor law came into effect, but it began to apply on October 1. This mainly involved changes to the Employment Protection Act, but also introduced a new provision in the Temporary Agency Work Act. The purpose of these changes in the legislation is to increase both flexibility and mobility in the labor market, while also creating greater security and predictability for
Relating to the ongoing discussion surrounding criticism and support for ESG scores, the purpose of this paper anchors itself in providing comprehensive, empirical evidence regarding the responsiveness of ESG scores to firm actions. The different strategic choices of multinational firms, resulting from political and stakeholder pressure, were to either fully withdraw, suspend or continue operation
This research analyses the presence of political personalisation and its role in establishing performed authenticity in political content on TikTok. Despite TikTok being a platform created for entertainment purposes, TikTok has come to play a significant role in political discourse and engagement with politicians Employing a qualitative approach to Multimodal Critical Discourse Analysis, this rese
Denna kandidatsuppsats utforskar jämställdhet i techbranschen utifrån kvinnors perspektiv, med målet att öka förståelsen för den aktuella situationen och diskursen. Den kvalitativa studien bygger på semistrukturerade intervjuer med sju kvinnor verksamma inom techbranschen. De insamlade data analyserades tematiskt och resulterade i fem koncept som representerar forskningsresultatet. Upptäckterna di
This study analyzes the memory of Rosenhagen, a People’s Park in Anderslöv. The Park was founded in 1930 by the local labor movement and has since then served varied, but important functions in the community. In January 2022, the main building in the Park was burned down in arson, which initiated a process within the association to write down the history of the Park to make sure that Rosenhagen wo
Despite the long-established commitment to gender mainstreaming in global development, its transformative potential remains questionable in practice. This thesis explores how development practitioners tasked with gender mainstreaming responsibilities in Danish non-governmental organisations mediate between ideal and practice in their daily work. Through twelve semi-structured interviews, I bring t
I denna studie undersökte vi korrelationen mellan fallenhet till multitasking och minnesprestation i episodiska minnesuppgifter för detaljer och associationer. Hypotesen var att personer med hög fallenhet till multitasking skulle prestera bättre i minnesuppgifter gällande minnen för associationer, och personer med låg fallenhet till multitasking skulle prestera bättre i minnesuppgifter gällande miIn this study we investigated the correlation between inclination to multitasking and memory performance in episodic memory tasks for details and associations. The hypothesis was that people with a high inclination to multitasking would perform better in memory tasks regarding memories for associations, and people with a low inclination to multitasking would perform better in memory tasks regardin
Den svenska modellen kännetecknas av arbetsmarknadens parters autonomi som en långvarig tradition. Detta innebär att parterna själva i mångt och mycket är lagstiftare, domare och processförare där staten har en låg grad av inblandning. Denna modell har emellertid flera gånger utmanats sedan Sveriges inträde i Europeiska unionen år 1994 då Sverige fäste stor vikt vid värnandet av den svenska modellThe Swedish model is characterized by the autonomy of social partners as a long withstanding tradition. This means that the social partners act as legislators, judges, and litigators with a low degree of governmental interference. This model has, however, been challenged several times since Sweden’s accession to the European Union in 1994 where Sweden reiterated the importance of defending the Swe
This thesis aims to answer the following questions: How does the EU Commission approach the issue of climate justice, more specifically climate reparations? What discursive patterns and inconsistencies are present in the EU Commission’s stance on climate justice? What are the relationships between the EU Commission and actors representing the Global South on the topic of climate reparations? How d
This paper examines the impact of zombie firms on healthy companies’ growth indicators in the Swedish market. By utilising fixed-effects regression analysis and analysing a comprehensive data set, the paper aims to shed light on the dynamics between zombies’ effects on nonzombies’ development. The findings indicate that zombies have limited effects on healthy companies in Sweden. Contrary to previ
