Yes / A global response to Covid‐19 pandemic has triggered issues related to stress and social restrictions; thus, mental health is seen as a particular area of concern for social well‐being for both policymakers and corporate regulators/companies. Given that mental health intersects with most, if not all, of the 17 sustainable development goals (SDGs), this research brought to light issues surrounding employment of people with mental disabilities (PWMDs) and the financial merits of employing them. An online survey was administered to PWMDs to elicit what possible flexible opportunities could enable them to gain or stay at work. Interviews were also conducted with human resource managers and financial managers. Our results show that there are currently no flexible working opportunities available for PWMDs, which could enable them work effectively to improve both self and general economic growth.

Customer behavior has always been of interest for business researchers. However, it is just in recent years that there has been an increasing interest in the phenomenon of the sharing economy. It has been suggested that there is an ongoing shift in the traditional way of consuming. The idea behind the sharing economy is that two different parties can make use of their underused assets through an online platform. Previous quantitative research in the area of interest mainly focuses on the motivational factors for participation in the sharing economy; four of the most prominent factors were therefore identified and further investigated. In this thesis, these factors are referred to as drivers and more specifically, the drivers of enjoyment, sustainability, convenience, and financial benefits. Further, previous research gives an indication of a discrepancy between customer attitudes and actions when making a decision in the sharing economy. With this in mind, the purpose of this thesis is to describe customer behavior in the sharing economy. More specifically, this thesis seeks to study the relationship between attitudes and actions of customers in the sharing economy. Taking this into account, the following research question was formulated:   What is the relationship between attitudes and actions of the customers participating in the sharing economy of Rentl AB?   In order to fulfill the purpose of this thesis, the Swedish sharing economy business Rentl was addressed. To answer the research question a quantitative research strategy was followed where a survey was sent out to randomly chosen customers of Rentl and 145 responses were collected. The collected data was statistically analyzed by the use of Paired T-tests and Regression Analyses. Further, the empirical findings regarding the four identified drivers were analyzed in accordance with the theoretical framework. The identified attitude-action gap is therefore analyzed by the application of basic customer decision-making, the theory of Bounded Rationality, the Theory of Reasoned Action & the Theory of Planned Behavior, and finally the Self-Determination Theory.   The authors established that there is a positive relationship between attitudes and actions regarding the extrinsic drivers, convenience and financial benefits. However, it was further established that the intrinsic drivers, enjoyment and sustainability, do not have a significant influence on the actual actions. In other words, a positive attitude toward enjoyment and sustainability as drivers for participation in the sharing economy does not necessarily translate into actions. Thus, the authors identified that there is an attitude-action gap in the sharing economy.     In addition to the theoretical contributions, this research further contributes with practical aspects. More importantly, the sharing business Rentl is provided with a better understanding for the customer behavior in their business. Considering that the findings of this research identify convenience and financial benefits as significant drivers for participation, this can be emphasized in marketing contexts by managers.

Context: A District Heating System (DHS) uses a central heating plant to produce and distribute hot water in a community. Such a plant is connected with consumers’ premises to provide them with hot water and space heating facilities. Variations in the consumption of heat energy depend upon different factors like difference in energy prices, living standards, environmental effects and economical conditions etc. These factors can manage intelligently by advanced tools of Information and Communication Technology (ICT) such as smart metering. That is a new and emerging technology; used normally for metering of District Heating (DH), district cooling, electricity and gas. Traditional meters measures overall consumption of energy, in contrast smart meters have the ability to frequently record and transmit energy consumption statistics to both energy providers and consumers by using their communication networks and network management systems. Objectives: First objective of conducted study was providing energy consumption/saving suggestions on smart metering display for accepted consumer behavior, proposed by the energy providers. Our second objective was analysis of financial benefits for the energy provides, which could be expected through better consumer behavior. Third objective was analysis of energy consumption behavior of the residential consumes that how we can support it. Moreover, forth objective of the study was to use extracted suggestions of consumer behaviors to propose Extended Smart Metering Display for improving energy economy. Methods: In this study a background study was conducted to develop basic understanding about District Heat Energy (DHE), smart meters and their existing display, consumer behaviors and its effects on energy consumption. Moreover, interviews were conducted with representatives of smart heat meters’ manufacturer, energy providers and residential consumers. Interviews’ findings enabled us to propose an Extended Smart Metering Display, that satisfies recommendations received from all the interviewees and background study. Further in this study, a workshop was conducted for the evaluation of the proposed Extended Smart Metering Display which involved representatives of smart heat meters’ manufacture and residential energy consumers. DHE providers also contributed in this workshop through their comments in online conversation, for which an evaluation request was sent to member companies of Swedish District Heating Association. Results: Informants in this research have different levels of experiences. Through a systematic procedure we have obtained and analyzed findings from all the informants. To fulfill the energy demands during peak hours, the informants emphasized on providing efficient energy consumption behavior to be displayed on smart heat meters. According to the informants, efficient energy consumption behavior can be presented through energy consumption/saving suggestions on display of smart meters. These suggestions are related to daily life activities like taking bath and shower, cleaning, washing and heating usage. We analyzed that efficient energy consumption behavior recommended by the energy providers can provide financial improvements both for the energy providers and the residential consumers. On the basis of these findings, we proposed Extended Smart Metering Display to present information in simple and interactive way. Furthermore, the proposed Extended Smart Metering Display can also be helpful in measuring consumers’ energy consumption behavior effectively. Conclusions: After obtaining answers of the research questions, we concluded that extension of existing smart heat meters’ display can effectively help the energy providers and the residential consumers to utilize the resources efficiently. That is, it will not only reduce energy bills for the residential consumers, but it will also help the energy provider to save scarce energy and enable them to serve the consumers better in peak hours. After deployment of the proposed Extended Smart Metering Display the energy providers will able to support the consumers’ behavior in a reliable way and the consumers will find/follow the energy consumption/saving guidelines easily. / mcs294@yahoo.com, shahid_yousaf27@yahoo.com

The increase in the number of guest houses is applausive for its socio-economic benefits through income generation, job creation and entrepreneurship growth. However, the increase in the number of guest houses is proportional to energy demand. Thus, increase in energy efficient guest houses is more desirable in order to achieve sustainable development. Therefore, the aim of this study was to assess energy efficiency in selected guest houses in Mpumalanga province Through in-depth literature analysis, an energy efficiency framework that builds on and advances the input-output ration and energy saving model was developed. This framework has five indicators which are categorised into financial and nonfinancial, namely: energy quantity, cost, carbon equivalence, services quantity and quality. The framework clarified the differences between energy saving and energy efficiency, while it identifies energy saving and services levels as two parameters or components of energy efficiency. This framework was later implemented and used to assess energy efficiency in eight selected guest houses in Mpumalanga province. To assess energy efficiency using the framework, three standard or common services in guest houses such as indoor lighting, water heating and indoor thermal comfort were assessed for energy saving and compliance with industry standards. The results of the assessment were analysed through descriptive statistical and explanatory methods. Using the framework, the study found that few of the selected guest houses did save energy in one or more of the standards services. However, some methods used in the guest houses were found to be highly costly and resulted in high energy quantity consumption and high carbon footprint. Thus, these methods failed the test for characterisation of energy saving methods. Furthermore, the study found that all indoor lighting services didn’t meet minimum industry standards for indoor lighting of 100lux. All water heating standards were compliant, while indoor thermal comfort standards differed among guest houses. Thus, none of the guest houses met the minimum criteria for characterisation as being energy-efficient. However, different services qualified. Hence, the findings confirm that the energy efficiency framework was effective and reliable in the characterisation of energy-efficient guest houses. This framework builds on and advances the input-output ratio and energy saving models previously used. / Environmental Sciences / PhD (Environmental Management)

The increase in the number of guest houses is applausive for its socio-economic benefits through income generation, job creation and entrepreneurship growth. However, the increase in the number of guest houses is proportional to energy demand. Thus, increase in energy efficient guest houses is more desirable in order to achieve sustainable development. Therefore, the aim of this study was to assess energy efficiency in selected guest houses in Mpumalanga province Through in-depth literature analysis, an energy efficiency framework that builds on and advances the input-output ration and energy saving model was developed. This framework has five indicators which are categorised into financial and nonfinancial, namely: energy quantity, cost, carbon equivalence, services quantity and quality. The framework clarified the differences between energy saving and energy efficiency, while it identifies energy saving and services levels as two parameters or components of energy efficiency. This framework was later implemented and used to assess energy efficiency in eight selected guest houses in Mpumalanga province. To assess energy efficiency using the framework, three standard or common services in guest houses such as indoor lighting, water heating and indoor thermal comfort were assessed for energy saving and compliance with industry standards. The results of the assessment were analysed through descriptive statistical and explanatory methods. Using the framework, the study found that few of the selected guest houses did save energy in one or more of the standards services. However, some methods used in the guest houses were found to be highly costly and resulted in high energy quantity consumption and high carbon footprint. Thus, these methods failed the test for characterisation of energy saving methods. Furthermore, the study found that all indoor lighting services didn’t meet minimum industry standards for indoor lighting of 100lux. All water heating standards were compliant, while indoor thermal comfort standards differed among guest houses. Thus, none of the guest houses met the minimum criteria for characterisation as being energy-efficient. However, different services qualified. Hence, the findings confirm that the energy efficiency framework was effective and reliable in the characterisation of energy-efficient guest houses. This framework builds on and advances the input-output ratio and energy saving models previously used. / Environmental Sciences / PhD (Environmental Management)

Questo lavoro prende in esame le connessioni fra economia e politica in Italia nel periodo compreso tra il 1987 e il 2006. Tale filone di studi si situa all’interno del sempre più variegato e crescente interesse per il legame fra corporate governance, potere di mercato, struttura finanziaria e performance dell’impresa. Dopo una prima parte volta a mettere in luce alcuni principali lineamenti teorici ed istituzionali del tema in oggetto, segue una seconda parte, di natura prettamente empirica. In primo luogo si vogliono mettere in luce quali siano state le società quotate connesse nel periodo considerato e le modalità con cui ha avuto luogo la connessione, nonché illustrare alcuni aspetti descrittivi dei soggetti e delle società connesse che costituiscono il campione. In secondo luogo, seguendo la letteratura internazionale in materia, viene svolta un’analisi empirica al fine di testare se esistano particolari differenze tra società politicamente connesse e società non connesse in termini di leverage, redditività, efficienza produttiva e potere di mercato. In particolare, il terzo capitolo contiene una puntuale esposizione delle fonti e delle metodologie che hanno portato alla definizione dei database utilizzati ed implementati, fornendo alcune prime evidenze di tali connessioni. Nel capitolo IV si forniscono le statistiche descrittive del campione preso in esame relativo alle società italiane industriali ed holding di partecipazione quotate sul MTA e MTAX nel periodo 1987-2006, in termini sia di capitalizzazione di mercato, sia di redditività, struttura proprietaria e finanziaria. Infine, nel capitolo V viene proposta una verifica empirica sul campione così determinato, provando ad enfatizzare le relazioni esistenti tra alcune grandezze determinate quali il grado di indebitamento, il potere di mercato e alcuni indicatori di redditività ed efficienza e principalmente una variabile volta a individuare la presenza o meno di connessioni politiche nelle società stesse. / This study analyses politically connected firms in Italy, since 1987 to 2006. We take into consideration this nation because in Italy political connections are supposed to have been more valuable and relevant than in other countries. We focus our attention on listed industrial corporations, leaving out of consideration banks and insurance companies. We try to develop two main questions: which listed industrial corporations have been politically connected in this period? Have these firms been politically connected through top officers or large shareholders, President of the Republic, members of Parliament or ministers? Which is the value of political connections and which are the differences between politically connected and non connected firms? This study tries to highlight the features and the sizes of the political connection in the Italian context, giving evidence of the economic, political and institutional framework. According to the existing literature we argue that firms with political connections gain financial benefits in terms of greater market power, but show poorer performances and efficiency than non connected firms because of the relevant private benefits that characterize the politically connected ones. Moreover we argue that politically connected firms show lower leverage than their non-connected peers defining a more complex framework in comparison to other relevant studies.

The primary objective of this thesis is to assess the impacts of VAT on municipal economy, to determine when it is advisable for a municipality to become a VAT payer and how the VAT payership affects the municipality{\crq}s income, and what the associated rights and obligations are. Based on an analysis, we review Municipality ``X{\crqq} that registered for VAT voluntarily on July 1, 2004 and Municipality ``Y{\crqq} that only became a VAT payer beginning January 1, 2009. According to the information revealed, the VAT registration associated financial benefits for Municipality X were closely connected with its financial investments made with the assistance of received subsidies and capital investments into property. Compared to Municipality X, the implications are that Municipality Y would have not benefited from becoming a voluntary VAT payer. The anticipated financial effect would have been neutral. At present, we can state that the greatest financial benefits for municipalities under the VAT scheme arise from investments into the renovation, repairing work or construction of water-supply and public sewer systems provided that the municipality operates or lets it on lease to another VAT payer.