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Real Earnings Management and Board Independence in Nordic Firms: An Innovation Perspective.

This research investigates short-term management fixation to meet performance thresholds through real earnings management. Specifically, we examine management decision-making regarding the trade-off between short-term profitability and R&D’s long-term benefits in Nordic firms. Building on established economic and institutional frameworks, along with the most relevant studies in the field, this

Political apathy in Japan: A study on how Japanese political parties address youth

Political participation among Japanese youth has been on a steady decline since the peak of the major activist and protest movements of the 60s and 70s. Legislation, restrictions, and social realities have also contributed to the strained relationship between youth and politics. The past few decades have been characterized by mistrust and dishonesty as a result, affecting youths’ willingness to pa

CLEO

For every cosmetic product a consumer buys, a new packaging (often plastic) is purchased together with it. Every year, this single-use behavior stands for 120 billion units of cosmetic packaging. For Europe alone, this is the equivalent of 5 packed Avicii Arenas. There is also a problem in the transparency of eco-friendly products today, where the recyclable packaging still ends up in lan

The new Structures to Increase the Financial Value of Women’s Football - A Case Study of Recent Incentives in Women’s Football

Women’s football is in comparison to men’s football experiencing a fall behind. The gap between men’s and women’s football is visible reviewing and comparing viewers statistics, revenue generated, media attention and players salary. Governing bodies of association football, football clubs and corporate actors have in previous years started to actively invest in women’s football to equalize the gap

In Contact with the Public: Swedish police officers’ understanding of consideration, restraint, and confidence

The Swedish population is distinguished by having a high level of trust in the police. This high trust is partly dependent on the numerous everyday interactions between police officers and the public. The purpose of this thesis is to contribute to the understanding of how Swedish police officers understand these interactions in relation to the existing legal framework concerning police behaviour.

Chemical identification of spices from the Gribshunden shipwreck

The main purpose of this study was to identify an unknown spice collected from an old shipwreck (Gribshunden). This study was demanding as we were dealing with an aged sample being under water for around 500 years. It is quite probable that many components in our sample have undergone changes or washed away by water, and as a consequence decreased in concentration. However, the strongest guess, ju

Environmental tax as a measure for achieving sustainable development obligations in the EU

Environmental tax measures have the potential to be great tools for achieving sustainable development goals in the EU. The different dimensions of sustainability need to be balanced in order to achieve sustainable development goals. In the EU, tax law has been focussed too much on the economic dimension, and too little on the environmental dimension, which could lead to environmental sustainabilit

FindMe Tag - Facilitate rescue efforts during disasters through culture-sensitive design

Over the last decade, 1.8 billion people worldwide have been affected by disasters triggered by natural hazards and 740 000 lives have been lost. Due to climate change, these numbers are predicted to rise dramatically in the upcoming years. In disaster prone areas, remote communities and lower income countries are disproportionately affected and often lack the resources to prepare. Locating victim

Geometries in Hadronic Calorimeter at LDMX

A cornerstone in particle physics is that of simulation. The ability to test the components of a larger experiment in a safe and cheap digital environment allows modern experiments to have an optimised setup before testing it in an expensive to use particle accelerator. In this study, variations in the configuration of the main Hadronic Calorimeter (HCal) at the Light Dark Matter eXperiment (LDMX)

Utan motivering och tillämpning av försiktighetsprinciper. Anmälningar om åldersdiskriminering under covid-19 pandemin.

The aim of this study was to describe the complainants view of age discrimination in connection with the covid-19 through reports which have been sent to the Equality Ombudsman during a two-years period: 2020 - 2021. The data material has been analyzed through Paul Ricoeur´s analysis model 1. A model in which the texts contain an essential power. Through analytical induction the Vulnerability Theo

Saving Sustainability Agreements - A Critical Analysis of the New Sustainability Chapter in the European Commission's Draft Guidelines on Horizontal Cooperation Agreements

This thesis analyzes the European Commission’s new draft revised Guidelines on Horizontal Cooperation Agreements, published 1 March 2022, from the perspective of sustainability agreements. The Draft Horizontal Guidelines have introduced a dedicated chapter on agreements pursuing sustainability objectives and how their compliance under Article 101 of the Treaty on the Functioning of the European Un

Psykiatrins möte med självmord - Professionella och deras arbete med suicidnära patienter

The aim of this thesis is to shed light on professionals experiences from their work with suicidal patients. Eight qualitative interviews were conducted with professionals. The informants consisted of a total of one doctor, three nurses, one counselor, two assistant nurses and one peer support. There is a knowledge gap about how professionals handle and experience work with suicidal patients based

Testing the prehistoric settlement predictors: A performance evaluation of environmental variables in north-western Scania

This paper goes over the process of evaluating the environmental variables, which are most likely to predict the locations of prehistoric settlements in a Scanian setting. This is accomplished by selecting variables which have shown to be successful in previous similar study areas and testing the spatial correlation between each variable and known settlement presence. This is followed by an ov

Implementering av en intervention för småbarnsfamiljer i Sverige - En feasabilitystudie av Attachment & Biobehavioral Catch-up (ABC)

This feasabilitystudie aims to investigate fidelity and effect during the implementation process of an imported intervention in Sweden. Attachment & Biobehavioral Catch-up (ABC) is a 10-session, evidence-based parenting program. The current paper describes the implementation effort, including cultural adaptation and pandemic effect of switching from physical home visiting to digital home visit

Skjuvkapacitet i råspontsluckor - Undersökning av råspontsluckors skjuvkapacitet samt momentmodell för stabilisering av byggnader

I Sverige finns en lång tradition av att bygga småhus i trä. År 2022 beräknas det byggas ca 15 000 småhus varav den absoluta majoriteten byggs i trä. Att bygga mer i trä är något som eftersträvas då det är betydligt mer klimatvänligt än andra material. För att bygga tak används oftast prefabricerade takstolar där råspont eller plywoodskivor används som undertak. Det finns ofta inget extra system fIn Sweden there is a long-standing tradition of building houses out of wood. In the year 2022 it is expected that 15 000 houses will be built, where the majority are built out of wood. There is an aim to build more out of wood since it has less impact on the climate than other materials. To build roofs prefabricated trusses are often used, and the trusses are covered by tongue and groove (t&g)

Delegitimizing COVAX? A study of Sub-Saharan’s African leaders’ public statements

The Covid-19 pandemic has been devastating across the globe, not the least for countries already struggling with insufficient health systems and a lack of medical resources. As soon as the crisis hit vaccines started being developed and seen as a way to get out on the other side, and with new techniques multiple vaccines quickly became effective. However, the distribution of these vaccines soon be

Medias gestaltning av internationell adoption

I denna studie beskrivs och analyseras internationell adoption inom svensk nyhetsmedia. Fokuset har varit på det historiska perspektivet av internationell adoption till Sverige samt hur detta har gestaltats i svenska tidningar genom tidsspannet 1980– 2020. 73 artiklar analyserats från olika tidpunkter under de senaste 40 åren. Metoden som användes för att genomföra detta var en kvalitativ innehåll

The Effect of the COVID-19 Pandemic on Green Fiscal Policies in Sweden

The push for sustainable development has become a central priority of governments in recent decades, and targeted fiscal policies tailored to meet environmental problems have arisen. In 2020, the COVID-19 pandemic launched the world into the most significant economic recession since the Great Depression of the 1930s. This paper examines how the COVID-19 pandemic has influenced green fiscal policie