Syftet med studien är att skapa en nyanserad förståelse för hur risken för påföljder och dess hantering påverkar revisionsmedarbetares komfort och motivation, samt att undersöka hur risken hanteras. Studien har en kvalitativ metod, med en abduktiv ansats och ett socialkonstruktionistiskt perspektiv. Semistrukturerade intervjuer med 8 revisionsmedarbetare från olika byråstorlekar har genomförts. RaThe purpose of the study is to provide a nuanced understanding of how the risk for litigation and sanctions, as well as their management, affect audit staff comfort and motivation, and how these risks are handled. The study has a qualitative method, with an abductive approach and a social constructionist perspective. Semi-structured interviews with 8 audit staff from different auditing firm sizes

The tention between culture and nature - The view on nature and Sápmi in Sveriges Natur 1910-1928 Nature has always been a topic of human conversation, and today's debate is usually about how we are going to stop climate change. In the early 20th century, the first laws that protected nature were established in Sweden, and one actor that especially worked for more conservation was Svenska Nat

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

This thesis explores the effectiveness of internal whistleblowing mechanisms in a German company, focusing on their establishment, maintenance, and the influence of institutional pressures. This qualitative study employs a single case study methodology, gathering empirical data through semi-structured interviews with employees and compliance experts at a large German agricultural company. By analy

Beginning in 1982, the United States has run persistent current account deficits. This study examines the evolution of the United States current account from 1981 to 1999 to answer the question of whether the current account deterioration from 1982 to 1987 is determined by the same or similar underlying factors as the current account deterioration that took place from 1992 to 1999. The study uses

Program, universitet och kurs: Examensarbete för kandidatexamen (VT 24) SEMK65, 15 HP. På kandidatprogrammet Service Management med inriktning Retail Management på institutionen för tjänstevetenskap vid Lunds universitet. Författare: Matilda Brondin och Emilia Noreblad Handledare: Tullia Jack Problemområde: Matsvinn som fenomen är ett omfattande globalt problem vilket livsmedelsbutiker är en stor

Vem bär ansvaret för att INTE döda skogen? I dagens samhälle använder folk mer och mer resurser och en stor del av materialen som används i dessa skapas från träden i skogen. När träden huggs ner kan djur och växter som finns i samma miljö ta stor skada. Områdets biologiska mångfald anges exempelvis av dess antal olika arter eller antalet naturtyper, alternativt både och. När skogen skadas till fSociety's increased demand for wood has led to amplified extraction of forests, which has negatively affected the preservation of biological diversity. In Sweden, the world's fourth largest wood exporter, forest conservation legislation is based on freedom with responsibility, which means that forest owners are expected to take personal responsibility for the consideration of the forest

Recently, substantial progress has been made on the temperature performance of Terahertz Quantum Cascade Lasers (THz QCLs) around frequencies of 4 THz. The project shall study whether similar results can be obtained in a wider spectral range. For this purpose, detailed simulations were performed based on the nonequilibrium Green’s function model developed earlier in the group. The main issue is to

The adoption of sustainable practices has increasingly become crucial for companies seeking to meet their stakeholders’ expectations. Supply chain management can play a pivotal role in driving sustainability initiatives, offering opportunities for companies to integrate digital technologies and optimize their operations for sustainable stewardship. This study investigates how the integration of di

This thesis investigates the approach to public value creation in Vienna, focusing on the role of state-owned enterprises (SOEs) through the lens of Smart City Strategies. Two primary gaps are addressed in existing literature: the specific contributions of SOEs to public value creation and the dynamics of stakeholder collaboration in smart city contexts. Employing a qualitative, exploratory case s

Intresset för växter och att odla tycks öka i takt med intresset att leva mer hållbart. Att plantera i antingen en rabatt eller en kruka tillsammans med den mest anpassade jorden köpt i den närmaste trädgårdsbutiken är troligtvis en självklar del av processen. Studeras baksidan på jordsäcken närmare går det utläsa att jorden till största del består av torv. Torv är en fossil resurs med en bildningDrained peatlands in Sweden emit approximately 11 tons of carbon dioxide equivalents annually. Attempts to rewet to eliminate emissions have shown that the irreversible processes of peat oxidation in the form of peatland deposition makes it hard, since it instead greatly increases methane gas emissions. This study presents a literature review of the environmental consequences of peat and peatland

This study examines the influence of organizational culture on Management Control Systems (MCS) in international startups. It uses a qualitative case study of a startup in the sharing economy sector, which is presented under the pseudonym CompanyX. The research aims to understand how cultural values influence MCS design and effectiveness, specifically through examining what CompanyX refers to as K

This study analyses walking in three different city districts to see if there is any difference in walking that can be related to the structure of the district. The three districts analysed vary in structure, with one of them being historical, while the others being built in the 1970’s. With the help of travel data, walking in the three districts are analysed regarding trip distance, distribution

Thesis purpose: The purpose of this study is to analyze how platform and content intimacy affect customer engagement on TikTok and Instagram. Furthermore, it aims to investigate how different content categories (rational, interactional, and transactional) and modalities (video vs. photo) affect engagement levels on both platforms, if there is evidence of distinguished performances across TikTok an

A transition away from our current degenerative and linear economic system is urgently needed, as we are living beyond the means of our planet and have already transgressed 6 of the 9 planetary boundaries. A new approach to sustainability must be embraced to regenerate nature and society and move humanity to a just and safe space. As finance plays a crucial role in the sustainability transition, r

This study aims to explore how firm decision-makers view the role of external Carbon Dioxide Removal (CDR) investment in relation to sustainable value creation (SVC) and competitive advantage. To investigate this novel and broad topic, the study develops a tentative framework for how CDR could potentially create competitive advantage through SVC. Consequently, the paper utilized a qualitative mult

The growth of the wild boar (Sus Scrofa) population in Sweden results in increasing wild boar damage on agricultural grounds, thereby influencing the livelihoods of farmers. Finding mitigation strategies that are positive for both wildlife and human society is challenging. It is therefore essential to enable the creation and investigation of precise and differentiated wild boar management strategi