Advisor: Elias Bengtsson Purpose: To investigate the effect of commodity price hedging activities had on firm value during the COVID-19 Crisis. Theoretical Perspective: The foundation of this study is built upon the significant theories of Perfect Market Theory, Information Asymmetry, Agency Cost, Risk Shifting, and the emerging concept of ESG. Methodology: The paper utilizes a Two-Way Fixed E

Purpose The purpose of this thesis is to investigate potential differences in managerial judgement between male and female managers in strategic decision making. Methodology A qualitative research strategy consisting of eight semi-structured interviews with top managers was conducted. This examined managers' perception of their managerial judgement in strategic decision making. Theoretical per

As the world becomes a global market and the number of multinational enterprises (MNEs) continues to rise, understanding effective international marketing strategies becomes increasingly critical. This paper explores promotion strategies adapted to individual cultures and markets from a consumer perspective, addressing gaps left by previous studies that predominantly focus on quantitative analyses

In recent decades, the enforcement of European Union (EU) law has transitioned from being primarily the responsibility of Member States to becoming an increasingly shared or centralised task at the EU level. Drawing on the concept of legal design patterns, this article presents these two broadly understood enforcement approaches as decentralised and centralised enforcement patterns, and examines t

This chapter introduces the research presented in the volume. It starts by highlighting the importance of an individual-level perspective to understand how long-term economic and societal changes connected with industrialization and post-industrialization have affected individuals and families during the twentieth century and into the twenty-first century as these changes pertain to social class,

This thesis investigates the adoption of artificial intelligence (AI) solutions among architects in Sweden. Architects are currently experiencing headwinds and decreased demands for their services as increasing interest rates and a weak economy have contributed to a decline in construction activity. Simultaneously, advancements in AI have introduced a range of innovative technologies to the field

Real-time state estimation in chromatography is a useful tool to improve monitoring of biopharmaceutical downstream processes, combining mechanistic model predictions with real-time data acquisition to obtain an estimation that surpasses that of either approach individually. One common technique for real-time state estimation is Kalman filtering. However, non-linear adsorption isotherms pose a sig

This study introduces reusable polyacrylic membranes, fabricated from commercially available monomers (1-vinyl-2-pyrrolidone and methylmethacrylate), as a promising approach for pesticide extraction. These membranes effectively remove the commonly used herbicides mecoprop (RE ≈ 99%) and bentazon (RE ≈ 95%) at low concentrations, which pose water contamination risks due to their water-soluble prope

Heart disease is a significant public health threat, and its burden is increasing worldwide. Recent evidence suggests that dietary pattern is a key modifiable factor for heart disease. Research regarding dietary patterns and heart disease in Bangladesh with their spatial variability is limited. In this study, the spatial variation and relationship between dietary patterns and heart disease among B

Denna studie åsyftar att utreda hur saltlösning påverkar vanliga slitlager i kontrast till hur luft samt vatten påverkar slitlager. Slitlagerna representerades av asfalttyperna asfaltbetong, dränerande (ABD11 70/100) vilken är en dränerande beläggning samt asfaltbetong, stenrik (ABS11 70/100) som är en tät beläggning. ABD och ABS användes i experimentet eftersom ABD har en högre hålrumshalt än ABSThis study aims to investigate how salt solution affects typical road wear courses in contrast to how air and water affect road surfaces. The wear layers are represented by the asphalt concrete Porous Asphalt (PA or ABD11 70/100) which is a draining road surface and Stone Mastic Asphalt (SMA or ABS11 70/100) which is a dense road surface. PA and SMA were used as contrasts to use in the experiment

Titel: ROBOTIC PROCESS AUTOMATION (RPA) OCH BUSINESS CONTROLLERN - En kvalitativ studie om Robotic Process Automation (RPA) påverkar rollen som business controller Seminariedatum: 2024-05-30 Ämne/Kurs: FEKH69 - Företagsekonomi: Examensarbete i redovisning på kandidatnivå, 15 högskolepoäng Författare: Ebba Flaten Jonsson & Julia Åkerblom Handledare: Elin Funck Nyckelord: Business contro

Denna bok syftar till att ge läsaren en bra grund för att sköta löpande bokföring och upprätta bokslut. I boken fokuseras såväl begreppsförståelse, bokföringslogik som konkret bokförings- och bokslutsarbete. Bokförings- och bokslutsarbete relateras till de finansiella rapporter som företag upprättar och som bygger på bokförda belopp. Sammanställning av resultaträkning och balansräkning och analys

Wind energy has been established since before the 2000s and has experienced significant growth, particularly influenced by documents like the Kyoto Protocol and the Paris Agreement, which shaped global perspectives on sustainability. While wind energy has contributed to desired sustainability goals outlined in these documents, it still confronts numerous challenges regarding circularity and achiev

In this study the fracture energy has been evaluated for birch, which is a relatively common hardwood in Sweden. The Nordtest method has been used to extract the fracture energy through a 3-point bending setup. The fracture energy was studied in the weakest load orientation of the orthotropic wood, which was tensile loading perpendicular to its grain. The directional systems of radial-longitudinal

As the problem of memory-safety continues to pose a significant threat to the software ecosystem, developers need to consider strategies to address these vul- nerabilities. For high-performing applications built on the C/C++ programming languages, solutions have to be easy to adapt without compromising too much on performance. In this thesis, high-performing 5G software is evaluated using the CHER

The upcoming implementation of the ReFuelEU Aviation Initiative presents both challenges and opportunities for the European aviation sector. Starting January 2025, the EU’s aviation fuel mix must include at least 2% Sustainable Aviation Fuel (SAF), leading to higher operating costs for airlines due to SAF’s higher price than fossil kerosene. Additionally, the entire fuel supply chain will need to

Purpose: To investigate the relationship between ESG-linked executive compensation and the performance of Nordic publicly listed companies in terms of both ESG and financial metrics. Methodology: The econometric approach utilized in this study involves fixed effects panel regressions. The regressions use ESG scores and financial performance metrics as dependent variables, with ESG-linked executiv

Title: AI regulation within auditing? - The Implementation of the AI Act and its Effects in the Audit profession Seminar date: May 29, 2024 Course: BUSN79, Master thesis in Accounting and Finance, 15 hp Authors: Emilia Werner and Alva Tvede-Jensen Advisor: Liesel Klemcke Key words: Isomorphism, AI Act, sensemaking, AI, audit profession Research question: “How is the audit profession adapting to th