As US President Donald Trump's protectionist policies and transactional approach disrupt traditional alliances, China, Japan and South Korea strengthen regional cooperation. Ministerial meetings, extended leadership terms and revived trade discussions signal a significant shift toward a more self-reliant East Asia. This realignment balances security concerns with economic realities as the three ne

We present an interactive agent-based model that showcases Spain’s organ donation policy approach if applied to Sweden. The gamified experience fosters an understanding of complex public health policies.

Microplastics are increasingly recognized as a pervasive pollutant in both aquatic and terrestrial environments, raising pressing concerns about their ecological impacts and implications for human health. Traditional detection and quantification methods—including manual microscopy and standalone spectroscopic techniques—offer reliable accuracy but are limited by labor-intensive procedures and low

Purpose: This study aims to identify the firm-specific, industry, and macroeconomic factors that drive M&A activity among Swedish public companies, and to assess whether these acquisitions result in enhanced financial and operational performance in the subsequent years. Methodology: The study uses binary logistic regression to examine how firms, industry, and macroeconomic characteristics in

The purpose of this paper is to study the relationship between Seasoned Equity Offerings and Physical Climate Risk in the United States. This thesis conducts an events study using the market model and conducts a multivariate regression analysis to study the relationship between the announcement effects and physical climate risk. The theoretical perspectives for this thesis costs of the market timi

Purpose: To investigate whether the U.S.-centred M&A literature translates to the heterogeneous European markets by analysing the impact of economic distress, uncertainty, and relatedness on stock performance. Methodology: This thesis utilises an event study to provide a perspective on immediate M&A announcement impacts. Subsequently, we examine the acquirer’s post-announcement performanc

The global adoption of International Financial Reporting Standards (IFRS), developed by the International Accounting Standards Board (IASB), aims to enhance financial reporting transparency, comparability, and reliability by standardizing accounting practices and limiting managerial discretion. While IFRS has improved accounting quality in many regions, its impact depends on prior local GAAP quali

Abstract Title: Making Non-Financial Information Auditable: AI’s Influence on the Operationalization of Non-Financial Materiality Course: BUSN79 Degree Project: Accounting and Finance Course: BUSN79 Degree Project: Accounting and Finance Authors: Firangiz Heydarova and Mateusz Jocz Supervisor: Liesel Klemcke Examiner: Anders Anell Purpose: The study aims to explore how AI technologies influence th

Seminar date: June 4, 2025 Course: BUSN79 Authors: Ebba Rysjö Lindholm and Tilda Loudd Advisor/Examiner: Niklas Sandell/Liesel Klemcke Five key words: Account Theory, Legitimacy Theory, Crisis Communication, Allra, Financial Scandal Purpose: To examine how Allra, the Pensions Agency, Politicians, and Auditors used external communication to legitimize their actions throughout the Allra scanda

We investigated the presence of the fecal indicator bacteria Escherichia coli, and other taxa associated with sewage communities in coastal sediments, near beaches with reported poor bathing water quality, focusing on the influence of effluent from a local wastewater treatment plant (WWTP) and combined sewer overflows (CSO). Using a three-year dataset, we found that treated wastewater effluent is

Protests against various transition projects, including both infrastructure and policy changes, are not uncommon and have been observed in diverse contexts. However, protests specifically against Bus Rapid Transit (BRT) implementation remain understudied. This study examines the local media debate surrounding a BRT project in Örebro, Sweden, with a focus on how proponents and opponents use argumen

Darcy’s law provides a fundamental framework for understanding fluid flow through porous media. However, deviations from its linear superficial velocity-hydraulic gradient (v-i) relationship have been widely reported, at high and low flow rates. While previous studies have attributed the low flow rate deviations to factors such as fluid properties, boundary effects, and experimental artifacts, the

Risk management in land-use planning often boils down to practical decision-making situations, such as deciding on safe distances between residential buildings and other types of developments and dangerous goods transportation routes or hazardous industries. The practical approaches to managing risk in land-use planning vary across countries, ranging from prescriptive regulations on managing risk

To achieve a good ecological status of water resources, we are exploring new frontiers by envisioning river basin planning through the newly promoted digital twin perspective. In river basin management, a digital twin is an innovative virtual paradigm – a holistic living replica of the river basin achieved by seamless integration of real-time monitoring, historical observations, data analytics, pr