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This study aims to explore how finance managers in Indonesian subsidiaries perceive management control systems implemented by headquarters, based on an understanding of how these controls are designed and used. The study also examines how institutional duality shapes these perceptions within headquarters–subsidiary interactions.
Purpose: We examine how IFRS 13 Level 3 fair value measurement continues to be treated as epistemically adequate by preparers, auditors, regulators, and users, despite requiring measurements whose correctness cannot be independently confirmed against any observable market transaction. We introduce the concept of Epistemic Fragility to name this condition and explain both how it persists and how th
This thesis examines whether and how external ESG-related pressures are integrated into internal management control practices within a Chinese firm context.
Purpose: This study examines how sustainability performance is constructed in CSRD- and ESRS-aligned corporate reporting across industries. Methodology: A qualitative comparative document-based design is used, based on annual reports and sustainability statements from 16 large Nordic listed firms. The material is analysed through ESRS topic coding, indicator analysis, narrative coding, cross-indu
Purpose: This study examines whether the identity of the largest shareholder is associated with differences in corporate risk-taking among Swedish listed firms, across operational risk and corporate financial policy. Methodology: The sample covers 272 Swedish listed firms over 2015-2024 (2,077 firm-year observations), with the largest shareholder classified into five categories. Physical owners
Seminar Date: 04.06.2026 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Isak Magnusson & Paula Plinke Advisor/Examiner: Reda Moursli/Diem Nguyen Five Key Words: Green Bonds, Cost of Capital, Greenium, Reputation Effect, Yield to Maturity Purpose: This paper aims to study whether a greenium exists for corporate bonds issued by public firms and the effects of repeated
Detta projekt undersöker hur bagage kan omdesignas för att bättre stödja resor i urbana miljöer. Fokus ligger på en definierad målgrupp som behöver transportera tungt bagage genom både inomhus- och utomhusmiljöer.Konceptet utforskar även hur olika delar av bagaget kan omformas och omorganiseras för att bättre möta målgruppens ergonomiska behov. Målgruppen spelar också en central roll i valet av pr
Resultatet av detta projekt är en växtlampa designad för användning i köksmiljöer. Projektet undersöker hur säsongsvariationer påverkar beteenden och vardagliga aktiviteter i nordiska länder där väderförhållanden och dagsljus varierar drastiskt under året. Tillgång till solljus spelar en viktig roll för människors möjlighet att vistas utomhus, umgås och ägna sig åt aktiviteter utanför arbete ochThe result of this project is a grow light designed for use in a kitchen environment. The project investigates how seasonal variations affect behaviour and daily activities in Nordic countries where weather conditions and daylight hours change drastically throughout the year. Access to sunlight plays a significant role in people’s ability to spend time outdoors, socialize and engage in activitie
Detta projekt undersöker Salomon som varumärke och utforskar användningen av hållbara material i skidhjälmar, med fokus på mycelium baserade kompositer som ett alternativ till traditionell frigolit. Genom varumärkesanalys och användarundersökningar identifierades centrala problem i dagens hjälmar, såsom bristande passform, otillräcklig ventilation och skavande remsystem. Flera material alternativ This project explores Salomon as a brand and investigates the use of sustainable materials in ski helmet design, focusing on mycelium-based composites as an alternative to EPS foam. Based on brand analysis and a user survey, key issues identified in current helmets include poor fit, ventilation, and strap systems. Different materials were researched and mycelium was selected for its environmental
Det här projektet har för syfte att hitta ett sätt att motverka planerat åldrande, ett fenomen som har ökat stadigt inom designbranschen det senaste århundradet. Planerat åldrande kan beskrivas som en samling olika designmetoder som avsiktligt förkortar livslängden av en produkt. I och med att detta är ett mångfacetterat problem så fokuserar det här projektet specifikt på hur man kan designa för r
This project explores how a backpack chassis, or inter nal frame-stay, can provide high-utility campsite infrastructure without increasing the total weight carried by the user. While contemporary outdoor gear often forces a compromise between portability and ergonomic comfort, this project leverages the inherent structural functionality of a hiking backpacks internal skeleton to create an integrat
Målet med detta projekt är att designa en produkt som använder sig av MOLLE-system, ett modulärt bärsystem utvecklat av USAs armé. Systemet används för att fästa fickor till ryggsäckar, västar och annan utrustning. Dessa fickor är huvudsakligen designade för militär användning, för att hålla utrustning såsom magasin, granater, etc. Mitt mål är att applicera systemet i en civili kontext, med sammThe goal of this project is to design a product utilizing the MOLLE-system, a modular load-carrying system developed by the US army. The system is used to attach pouches to backpacks, vests and other gear. These pouches are mainly designed for military use, to hold gear such as magazines, grenades, etc. My goal is to use the system in a civilian context, with the same purpose as the US army’s, t
Regulatory frameworks within digital markets create both challenges and opportunities for small and medium-sized software-as-a-service (SaaS) ventures operating under resource constraints. This study explores how decision-makers within SaaS ventures make sense of regulatory frameworks and how these interpretations influence organizational strategic responses. Using a qualitative and interpretivist
Research Question: How do first-time indie game founders construct a founder identity while navigating the tension between creative authenticity and commercial imperatives during the early-stage incubation process? Methodology: Qualitative, abductive, interpretivist study. Twelve semi-structured interviews with first-time indie game founders across the Swedish games incubation ecosystem analysed u
Entrepreneurial decision-making unfolds under conditions of intense uncertainty, limited resources, and intense emotional pressure, yet how specific emotions and emotional states shape the decision-making that entrepreneurs draw on in real time remains poorly understood. This study investigates how emotions influence whether entrepreneurs draw on causal or effectual reasoning in the moment of deci
Det här projektet undersöker rost som ett material som kan kontrol- leras och användas inom design. I en tid där produkter ofta utfor- mas för att se perfekta och nya ut riktar projektet istället blicken mot hur förändring, åldrande och imperfektion kan bli en del av designen. Stål, koppar och mässing behandlades med olika kemikalier och tekniker. Målet var inte att hitta ett enda perfekt resultat
While shared leadership is increasingly recognized for its positive impact on early-stage business performance, contemporary literature has begun exploring its "dark side" or negative consequences. However, because these negative consequences have predominantly been investigated within structured, mature corporations, their manifestation within more volatile early-stage environments rema
