Purpose: The purpose of this thesis is to investigate the effects of the announcement and implementation of the EU’s Corporate Sustainability Reporting Directive (CSRD) on ESG scores and individual pillar scores of firms. Furthermore, this thesis investigates the impact of firm ESG scores on firm performance. Methodology: This thesis uses Difference-in-Differences and Regression Discontinuity De

Plastpåsar i haven eller avgaser från stora fabriker, det är ofta vad som dyker upp i huvudet när man tänker på miljöföroreningar. Men faktum är att det finns en mindre omtalad bov, som dessutom utgör en enorm andel av dessa miljöföroreningar, nämligen däck. Varje gång en bil rullar över asfalten nöts däcken och släpper ifrån sig små partiklar. Dessa partiklar kan vara både synliga för ögat och såPollution from tire wear particles (TWPs) is a growing concern in environmental and health sciences due to their widespread release and potential toxicity. Even though TWPs are recognized as a major source of environmental pollution, knowledge about their interactions with biological systems and impact on health remains limited. Lab-generated particles allow studies of particle characteristics suc

En av the första matematiska strukturerna man stöter på är de naturliga talen $1,2,3,\ldots$. Här kan vi addera, $12+7=19$, och multiplicera $4\cdot 7=28$. Men denna struktur hade fungerat precis likadant om vi bytte namn på alla tal till deras romerska motsvarighet. I så fall hade de naturliga talen varit $\rom 1,\rom 2,\rom 3,\ldots$ och vi skulle istället ha skrivit $\rom{12}+\rom 7=\rom{19}$ oWe introduce and discuss unitary equivalence of operators in the Cowen-Douglas class $B_n(\Omega)$. We prove that operators in the Cowen-Douglas class are unitarily equivalent if and only if there exists a holomorphic matrix $M$ which satisfies $\tilde K_\lambda(z)=M(z)K_\lambda(z)M(\lambda)^*$ for the spaces' kernels. We use this to establish that $\Delta_\lambda\log\lvert\lvert k_\lambda\rve

Title: Sustainability in cross-atlantic economies: The effect of ESG score on cost of debt in the EU and US Seminar date: 2025-06-02 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Johan Hellberg & Vilhelm Andersson Supervisor/examiner: Elias Bengtsson/Diem Nguyen Key words: ESG, cost of debt, financial systems, sustainability regulations, stakeholder Purpose: This stu

Abstract Title: The Impact of Digital Transformation on Accounting Professionals in Non-Governmental Organizations - A case study of an international NGO in Vietnam Purpose: The purpose of this paper is to examine the challenges and obstacles that NGOs need to address throughout the digitization process, particularly in the context of accounting. This research will look into how digital transform

Today, buildings account for approximately 30% of worldwide energy use, with HVAC (Heating, Ventilation, and Air Conditioning) systems representing nearly 40% of that total. Improving the energy efficiency of HVAC systems is therefore essential for reducing operational costs and mitigating environmental impact. Because HVAC systems operate continuously and under strict operational constraints, acc

Antibiotikaresistens utgör en av de största utmaningarna för modern medicin. Sedan penicillinet började användas har antalet resistenta bakterier ökat, medan utvecklingen av nya antibiotika har minskat. Enligt WHO bidrog bakterieresistens till cirka 1,27 miljoner dödsfall 2019. Utvecklingen av nya antimikrobiella strategier baserade på innovativa angreppssätt är avgörande för möjligheterna till frAntimicrobial resistance is a growing global health threat, and once curable infections are now becoming life-threatening. Still, the discovery of new antibiotics continues to decline. Targeted protein degradation potentially offers a novel antibacterial strategy by leveraging cellular degradation pathways to eliminate bacterial proteins. BacPROTACs represent a promising approach, as they utilize

Healthcare policy making is complex, requiring both human expertise and data-driven support. Agent-based Social Simulations (ABSS) provide a powerful tool for testing the potential consequences of healthcare policy interventions in a controlled environment. By integrating computational modeling with expert knowledge, ABSS enable hybrid-human policy collaborations, where simulation results support

This thesis investigates whether firms that hedge, specifically against interest rate, currency, or commodity risks, experience a lower cost of capital compared to non-hedging firms. It further explores the firm-specific conditions under which hedging is most effective in reducing financing costs. We develop a custom Python-based model that integrates regular expressions, Natural Language Processi

Title: Who’s in Charge?: The Board’s Role in Regional & Community Banks’ Financing Choices Seminar date: June 2nd, 2025 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Krystian Segura and Lazarin Lashkov Supervisor: Reda Moursli Key words: Board Independence, Board Age, Board Diversity, Capital Structure, Leverage, Regional and Community (R&C) Banking Purpose: The

The purpose of this study is to examine the differences in M&A performance between specialist and generalist serial acquirers. This study employs an event study methodology to estimate the abnormal returns associated with each acquisition. Subsequently, multiple regression analysis is conducted to examine the relationship between these abnormal returns and the classification of acquirors as ei

Purpose: The purpose of the study is to investigate whether ownership-control divergence, measured by the wedge of the largest shareholder and the wedge power gap between the two largest shareholders, is associated with reduced investment efficiency in Swedish listed firms. Methodology: The study is quantitative and follows a deductive research approach. The dependent variables for the main model

Seminar date: June 2nd 2025 Course: BUSN79 - Degree Project in Accounting and Finance Authors: Ebba Bengtsson & Stella van Leest Advisor & Examiner: Elias Bengtsson & Reda Moursli Five key words: Green bonds, EU Taxonomy, SFDR, Yield to Maturity, Greenium Purpose: The purpose of this study is to deepen our understanding of how market and policy developments in sustainable finance have

Bakgrund: Nyexaminerade sjuksköterskor upplever ofta arbetsrelaterad stress i övergången från student till yrkesverksam. Det kan påverka både deras hälsa och kvaliteten på vården samt leda till att färre väljer att stanna kvar inom yrket. Syfte: Syftet med studien var att belysa nyexaminerade sjuksköterskors upplevelser av arbetsrelaterad stress. Metod: En icke-systematisk litteraturstudie av kval

Purpose: This thesis analyses and assesses how companies in Germany’s DAX 40 demonstrate their adherence to the UN Sustainable Development Goals. It evaluates whether these disclosures are mainly substantive, indicating proper strategic integration, or symbolic, aimed primarily at enhancing reputation, and compares their reporting quality to previous international research. Methodology: This rese

Bakgrund: Sköra äldre personer har ett ökat vårdbehov och söker sig därmed mer frekvent till somatiska akutmottagningar. Detta ställer högre krav på vårdpersonal om kännedom kring de utmaningar de sköra äldre möter. Det finns ett behov av att bedöma huruvida denna grupp individer upplever vården på somatiska akutmottagningar. Syfte: Beskriva sköra äldre personers upplevelser av vård på somatiska a

Behovet av palliativ vård i hemmet ökar i takt med att fler patienter önskar vårdas i sin hemmiljö vid livets slut. Detta ställer höga krav på sjuksköterskans kompetens och självständighet. Syftet med denna litteraturstudie var att belysa sjuksköterskors erfarenheter av att vårda palliativt sjuka i hemmet. Studien är en icke-systematisk litteraturstudie med induktiv ansats och baseras på tio kvali

Denna kandidatuppsats syfte är att studera det upplevda hotet hos kvinnor för våldtäkt, i biografisk litteratur. Detta för att undersöka och skapa en mer omfattande förståelse för hur hotet och rädslan för våldtäkt, och andra former av sexuella övergrepp, påverkar kvinnors liv. Uppsatsen syftar även på att lyfta hur litteraturen kan studeras inom detta fält, och vad den kan säga om våldtäkt och mäTitle: “Those who do not walk alone at night are safe.” – A qualitative content analysis of My Body and Not That Bad: Dispatches from Rape Culture, based on Claudia Card’s theory of rape as terrorism. This bachelor thesis aims to study the perceived threat for women of rape, in biographic literature. This with the purpose to examine and deepen the understanding of how the threat and fear of rape,