Bakgrund: Ett SPAC-bolag är ett börsnoterat företag vars enda syfte är att genomföra ett förvärv. Genom förvärvet börsnoteras ett onoterat företag. Intresset för SPACs har ökat på den amerikanska marknaden och år 2020 stod SPAC-bolag för 55% av alla börsnoteringar i USA. Det svenska regelverket på marknaden för börsnoteringar har nyligen förändrats vilket möjliggör skapandet av SPAC-bolag. En viktig anledning till att genomföra studien är för att förstå om SPACs kan användas för att förenkla och förbättra arbetet med börsnoteringar i Sverige för såväl företag, som för finansiella rådgivare och försäkringsgivare. Syfte: Syftet med denna studie är att analysera hur den svenska marknaden för börsnoteringar kan komma att påverkas genom introduceringen av SPACs och analysera de hinder som kan försvåra etableringen. Studien ämnar även att analysera vad SPACs kan skapa för värde till den svenska marknaden för börsnoteringar. Metod: Studien har genomförts med en kvalitativ design. Vidare har en abduktiv ansats använts för att behandla empiri och teori tillsammans i analysen. Data har samlats in från sju stycken semistrukturerade intervjuer med respondenter som har kunskap från den svenska marknaden för börsnoteringar. Slutsats: Den svenska marknaden är en välfungerande och stark marknad. Trots detta finns det vissa möjligheter för SPAC-bolag i Sverige. IPO:s måste anpassas utifrån IPO-fönster. SPAC-bolag är inte påverkade av detta i samma utsträckning och kan då utgöra en alternativ väg till börsen. Vidare kan företag dela med sig av mer information vid SPAC-förvärv vilket reducerar informationsasymmetri och agentproblematik. Det finns även skydd etablerade som minskar risken för investerare. SPACs kan således ha en värdeskapande funktion på den svenska marknaden. Trots dessa fördelar finns det även nackdelar som skulle kunna hämma etableringen av SPACs i Sverige. I Sverige finns redan alternativa marknader som kan utgöra det komplement som SPACs utgör på utländska marknader. Vidare finns argument för att SPACs involverar risk för investerare i form av asymmetrisk information, alternativkostnad och ett okänt förvärvsmål. / Background: A SPAC is a listed company with one purpose, to merge with another company. Through the merger, the other company gets listed on the stock exchange. SPACs have seen an increased interest in the USA and in the year 2020 listings of SPACs amounted to 55% of all IPOs in USA. Due to changed regulations, SPACs are now able to list on the Swedish stock exchange. This study is critical to conduct in order to understand if SPACs can be used to simplify and improve stock exchange listings in Sweden. And if the work surrounding IPOs for companies as well as financial advisors and underwriters would benefit from the introduction of SPACs on the Swedish IPO-market. Purpose: The purpose of this study is to analyze how the Swedish IPO-market can be affected by the introduction of SPACs and to analyze potential hurdles regarding its establishment. The study also aims to analyze value-creating opportunities for SPACs on the Swedish IPO-market. Methodology: The study was conducted with a qualitative design. An abductive approach was used to apply theory and empirical data in the analysis. Data has been collected from six semi-structured interviews with respondents from investment banks in Sweden. Conclusion: The Swedish market is a well-functioning and strong market. Despite this there are some opportunities for SPACs in Sweden. Traditional IPO:s is affected by an IPOwindow which severely limits the ability to do IPO:s during certain periods. When the IPOwindow is closed, SPACs could be another way to the stock market. Companies can share more information when merging with a SPAC which reduces information asymmetry and agency problems. The structure of SPACs also include protection for investors. SPACs can thus have a value creating function on the Swedish market. There are also disadvantages that could be a hurdle for the establishment of SPACs in Sweden. Alternative supportive markets already exist in Sweden. Thus, SPACs may not be needed to the same degree as in foreign markets. SPACs also involve risks for investors in the form of information asymmetry, alternative costs and an unknown acquisition target.

För människor uppstår det ofta problem vid behandling och organisering av stora mängder information. Detta ledde i slutet på 90-talet till att automatiserad textkategorisering började utvecklas. Sedan dess har tillväxten av sociala medier och sociala nätverk på internet ökat explosionsartat. Det senaste årtiondet har en betydande mängd forskning gjorts inom automatiserad textkategorisering. Syftet med denna studie var att undersöka vad som kan påverka hur general-purpose-verktyg för attitydanalys bedömer kommentarer från ett internet- forum. 240 kommentarer samlades in från sex olika forumtrådar på internetforumet Reddit. Attitydanalys utfördes på dessa kommentarer med hjälp av fyra general-purpose-verktyg, och verktygens bedömningar jämfördes sedan med en människas bedömning av samma kommentarer. Genom studien framkom ett antal faktorer som kan ha påverkat hur verktygen bedömde kommentarerna. En faktor var längden på en kommentar: verktygen TextBlob och MeaningCloud hade högre överensstämmelse med människan för korta kommentarer, medan Free Sentiment Analyzer och MonkeyLearn hade högre överensstämmelse för långa kommentarer. Vad en kommentar kategoriserats som var också en faktor: verktygen hade högre överensstämmelse med människan gällande kommentarer som inte tillhörde kategorier jämfört med kommentarer som tillhörde minst en kategori. / When processing and organizing large amounts of information, people tend to encounter problems. This led to the development of automated text categorization in the late 1990s. Since then, the growth of social media and social networks on the Internet has increased exponentially. Over the last decade a substantial amount of research has been conducted on the subject of automated text categorization. The purpose of this study was to investigate what factors may affect how general-purpose tools for sentiment analysis assess attitudes expressed on Internet forums. 240 comments were collected from six different forum threads on the Internet forum Reddit. Sentiment analysis was performed on these comments using four general-purpose tools, and the tools' assessments were then compared with a human’s assessments of the same comments. A number of factors were identified that may have affected how the tools assessed the comments. One factor was the comment length: TextBlob and MeaningClouds assessments were more congruent with the human’s assessments regarding short comments, while Free Sentiment Analyzer and MonkeyLearns assessments were more congruent regarding long comments. Another factor was the categories associated with a comment: all tools had higher congruence with the human’s assessments regarding comments that were not assigned to a category compared to comments that fit the criteria for at least one category.

No description available.

Il existe de nombreux modèles de calcul sur les réels. Ces différents modèles calculent diverses fonctions, certains sont plus puissants que d'autres, certains sont deux à deux incomparables. Le calcul sur les réels est donc de ce point de vue bien différent du calcul sur les entiers qui est unifié par la thèse de Church-Turing affirmant que tous les modèles raisonnables calculent les mêmes fonctions. Nous montrons des équivalences entre les fonctions récursivement calculables et une certaine classe de fonctions R-récursives et entre les fonctions GPAC-calculables et les fonctions récursivement calculables. Nous montrons également une hiérarchie de classes de fonctions R-récursives qui caractérisent les fonctions élémentairement calculables, les fonctions de la hiérarchie de Grzegorczyk et les fonctions récursivement calculables à l'aide d'un opérateur de limite. Ces résultats constituent donc une avancée vers une éventuelle unification des modèles de calcul sur les réels / Computation on the real numbers can be modelised in several different ways. There indeed exist a lot of different computation models on the reals. However, there are few results for comparing those models, and most of these results are incomparability results. The case of computation over the reals hence is quite different from the classical case where Church thesis claims that all reasonable models compute exactly the same functions. We show that recursively computable functions (in the sense of computable analysis) can be shown equivalent to some adequately defined class of R-recursive functions, and also to GPAC-computable functions. More than an analog characterization of recursively enumerable functions, we show that the limit operator we defined can be used to provide an analog characterization of elementarily computable functions and functions from Grzegorczyk's hierarchy. Those results can be seen as a first step toward a unification of computable functions over the reals

The main objective with this study was to investigate so called odd purposes acceptable when registrating property along with how social development affects these purposes, furthermore to investigate how the cadastral surveyors estimates a foreseeable time. Tradition and praxis is used for several obvious purposes such as housing, farming, forests, offices and industry. Praxis is yet to be defined regarding more unique purposes. There is no mention in the law about which purposes are found acceptable to assure the demands on suitability are met. Cadastral authorities are responsible for making sure the division into property units is uniform and rule of law-accordingly. This study illustrates the issue of how the cadastral operation applies the rules to support a uniform application of the rule. A legal method, a survey analysis, an interview analysis and a case study were methods used in the study to answer the purpose and research questions. The legal method was used to learn more about the legal position. The survey was performed in order to gather data and information about which purposes previously have been regarded as odd by the cadastral surveyors. To obtain an understanding about and background to the selected odd purposes, an interview study was conducted with the cadastral surveyors. The intent of the case study was to form a base and insight in how the odd purposes are valued. The result of the legal method showed proof of how to interpret the prerequisite in the law. The survey provided information about which odd purposes are used in dividing of property. The interview study was based on the results from the survey and the information gathered from it. Answers regarding the background to the cadastral procedures were given, as well as the concept purpose, its origin and the evaluation of the time concept foreseeable time. The case study provided a background to the decision making and history about the debate as well as how purpose has been a question when making assessments. The most important conclusion made was that the prerequisite, intended function, current circumstances and requirements determine an acceptable purpose. The same factors determine the assessment of foreseeable time and as a result the concept varies from case to case. Social development causes the conditions for dividing into property units to be interchangeable, as a result the possible purposes changes with them. A more uniform application of the rule, considering the prerequisites, intended function, current circumstances and requirements should so be applied. / Huvudsyftet med studien var att undersöka vilka ”udda” ändamål som kan godtas vid fastighetsbildning med delsyften om hur samhällsutvecklingen påverkar ändamålen och att undersöka hur förrättningslantmätarna bedömer ”överskådlig tid”. Tradition och praxis finns för ett flertal ändamål som kan anses vara självklara, till exempel bostad, jordbruk, skog, kontor och industri. För mer udda ändamål är praxis oklar. Lagen talar inte om vilka ändamål som kan anses vara godtagbara för att kraven om lämplighet ska anses uppfyllda. Lantmäterimyndigheterna har till uppgift att ansvara för en enhetlig och rättssäker fastighetsindelning. Studien belyser frågan om hur lantmäteriverksamheten tillämpar reglerna idag för att ge stöd åt en enhetlig rättstillämpning. Metoder som använts i studien för att besvara syfte och forskningsfrågor var en juridisk metod, en enkätstudie, en intervjustudie och en rättsfallsstudie. Den juridiska metoden användes för att få kunskap om rättsläget. Enkätstudien genomfördes för att samla data och information om ändamål som förrättningslantmätarna ansett vara ”udda”. För att få förståelse och en bakgrund till förrättningarna av de utvalda ”udda” ändamålen genomfördes en intervjustudie med förrättningslantmätarna. Rättsfallsstudien syftade till att få en grund och inblick i hur ”udda” ändamål bedömts. Resultatet av den juridiska metoden visade på hur rekvisiten i lagen ska tolkas. Enkätstudien gav information för vilka ”udda” ändamål det fastighetsbildats. Intervjustudien grundade sig på enkätstudiens resultat och den information som lämnats. Den gav svar på förrättningarnas bakgrund, begreppet ändamålet och dess tillkomst och bedömningen av tidsbegreppet ”överskådlig tid”. Rättsfallsstudien gav en bakgrund till besluten och om hur diskussionerna förts samt huruvida ändamålet varit föremål för bedömning. Den viktigaste slutsatsen var att det är rekvisiten, den tilltänkta funktion, den rådande situation och behoven som avgör vilket ändamål som är godtagbart. Samma faktorer avgör bedömningen av överskådlig tid som i och med det varierar från fall till fall. Samhällsutvecklingen medför att förutsättningarna för fastighetsbildning är föränderliga och därmed förändras också möjliga ändamål. En enhetlig rättstillämpning bör därmed ske utifrån rekvisiten, den tilltänkta funktion, den rådande situation och behoven.

Bakgrund och problemdiskussion:Corporate social responsibility är ett ansvarsåtagande som expanderat i samhället de senaste årtiondena. Samhället präglas idag av en större medvetenhet och ställer allt högre krav på att företag ska agera hållbart i sin verksamhet. Modeindustin har fått utstå stor kritik i media men även i andra informationskanaler. Kritiken speglar framförallt deras externa leverantörers hållbarhetsåtagande, som företagen importerar sina produkter ifrån. Leverantörerna är framförallt etablerade i utvecklingsländer och har tidigare använt sig av barnarbete, haft bristfälliga anställningsvillkor och samtidigt haft negativ påverkan på miljön. Detta är några av anledningarna till att modeföretagen ställs inför allt hårdare krav. Det är därför av stor vikt att de synliggör för samhället sitt engagemang i CSR och därigenom uppfyller kraven som ställs på dem. Hållbarhetsrapportering har därför blivit ett av de mest betydelsefulla tillvägagångssätten inom modeindustrin som ett bevis för att de uppfyller CSR-åtagandet. Syfte:Syftet med uppsatsen är att ta reda på ifall modeindustrin implementerar CSR i sin verksamhet för att överleva på marknaden eller för att generera konkurrensfördelar och högre ekonomisk vinst. Metod:Undersökningen genomfördes på samtliga börsnoterade modeföretag i Sverige. Vi utförde en innehållsanalys där samtliga modeföretagens hållbarhetsrapporter analyserades och granskades för att få information om deras CSR-engagemang. Slutsats:Modeindustrin utformar generellt sätt CSR-rapporter av symboliska skäl. Företagen utför med andra ord hållbarhetsaktiviteter för att överleva på marknaden och försäkra sig om en långsiktig framtid. Hållbarhetsansvarstagande är något som framförallt deras nyckelintressenter; kunderna kräver,vilket företagen måste beakta för att inte försämra sitt rykte och kritiseras i media. / Background and problem discussion:The focus on corporate social responsibility has expanded in the society in the past few decades. Our society is characterized by an improved awareness of the topic and it imposes increased demands on companies in terms of being sustainably responsible in their business activities. The fashion industry has received a lot of criticism in the media and other information channels. Primarily, the criticism concerns the nature of activities, whether sustainably responsible or not, of third party suppliers with whom the fashion industry companies cooperate. Third-party suppliers are mostly located in developing countries and have previously been involved in the employment of child labor, providing inadequate employment conditions as well as having a negative impact on the environment. This is one of the factors leading to fashion companies now facing stricter requirements. Thus, it is of crucial importance that companies in the fashion industry engage in CSR activities and satisfy expectations on them. Therefore, the sustainability reporting system is one of the most prominent approaches in the fashion industry, offering a way to prove and communicate their CSR activities. Purpose:The purpose of this essay is to investigate whether the fashion industry implements CSR in their activities to either survive as a competitor in the market, or for the purpose of generating competitive advantage and higher financial profit. Method: All publicly listed fashion industry companies in Sweden were included in this research. We conducted a content analysis where all fashion industry companies' sustainability reports were analyzed and reviewed to generate information about their CSR engagement. Conclusion: he fashion industry delivers CSR reports for symbolic purposes. The fashion industry companies implement sustainably responsible activities in order to survive as a competitor in the market and in order to ensure a long-term future. Sustainable responsibility is of importance to the key stakeholders, i.e. the customers, of fashion industry companies, and therefore a topic that must be on the agenda of these companies in order to avoid damage to their reputation and criticism in media.

Company law traditionally regulated capital by use of the capital maintenance principle. The Companies Act 71 of 2008 replaces the capital maintenance regime with one based on solvency and liquidity. This dissertation aims at analysing the capital rules relating to financial assistance as they are contained in the Companies Act 71 of 2008. This includes the provision of financial assistance for the purpose of or in connection with the purchase or subscription of securities in the company (section 44) and the provision of financial assistance to directors and prescribed officers of the lending company or of a related or inter-related company, or to a related or inter-related company (sections 45). The solvency and liquidity test, which is required to be applied when a company intends to provide financial assistance is analysed at the outset of the study. The work of renown authors are used for purposes of the study. The solvency and liquidity test comprises of two elements, namely solvency and liquidity. Each element of the test as well as the assets to be considered and valuation thereof is analysed. The greatest problem with regard to the test is which assets to include when the company is part of a group of companies and the lack of provision for the protection of preferential liquidation rights in all instances. Clarity is called for in these regards. Where there is a question as to valuation method of the assets, it is submitted that it is best left to be determined by the directors. The provision of financial assistance in terms of section 44 is analysed in detail. The provision of financial assistance to a person for the purpose of or in connection with the purchase of securities in a company is allowed, subject to certain conditions and requirements. Companies are also allowed to impose further conditions or requirements in the Memorandum of Incorporation. The key terms are defined and analysed, as well as the conditions or requirements for the provision of financial assistance. The scope of application of the section is cast incredibly wide due to the wide definition of “securities” and the extension of the application to financial assistance for securities in a “related or inter-related” company. The provision of financial assistance in terms of section 45 is analysed in the same manner (albeit in less detail) as section 44. The biggest problem here again is its wide scope of application due to the extension of application to provision of financial assistance to a “related or inter-related” company or director or a prescribed officer thereof. / Dissertation (LLM)--University of Pretoria, 2010. / Mercantile Law / unrestricted

More than 20 million copies of Warren’s book, The Purpose Driven Life (2002), were sold over the past 2 years. It is the best-selling hardback in U.S. history. Warren’s previous book, “The Purpose Driven Church” (1995), has sold over one million copies in 20 languages, and was selected as one of the 100 Christian books that. changed the 20th century. More than 415 churches/congregations in South-Africa have already purchased “The Purpose Driven campaign kit” and completed the 40 Days Campaign or are planning to do so. The name Rick Warren is synonymous with “Purpose Driven” and the popularity of his work as well as his influence in this country, justifies a study of this nature. This study wants to determine the effect of Rick Warren’s 40 days of purpose in the Circuit of Klerksdorp of the Nederduitsch Hervormde Kerk van Afrika. Warren (2002/3) provides five purposes for a believer in the church in his book, A Purpose Driven Life, which is according to him, the church’s purpose of existence. The book is divided into 40 brief chapters and participating congregations are motivated to use the book as part of their 40 days campaign. A Campaign Training Manual can be used complementary to the book helping congregations to prepare their campaign successfully. Chapter 1 of this study takes a look at the external and internal problems in the church. The question arises if the church is at all times sure of her purpose of excistence. There is a difference between efficiency (doing things correctly) and effectiveness, which is doing the right things correctly. The purpose of the church’s existence therefore involves choosing the right alternatives. The hypothesis of this study is that the 40 Days of Purpose is an excellent project for congregations to discover their purpose of existence while it also strengthens the process of building up the local congregation. With this hypothesis in mind, chapter 2 provides the underlying theological principles, concepts and some definitions of the subject of building up the local church. Chapter 3 contains a description of the preparation, the course and the ending of the 40 Days Campaign. The participating congregations in the circuit of Klerksdorp are evaluated according to the guidelines of the Campaign Training Manual. A theological view of each of Warren’s (2002) five purposes is also presented. Chapter 4 provides the quantitative and qualitative research which was done in the Curcuit of Klerksdorp. Eight congregations participated in the research project and the respondents reactions are discussed. Interviews that took place whith the pastors of participating congregations, are also discussed. Chapter 5 contains a critical evaluation of the 40 Days of Purpose as well as the book of Warren (2002/3). The conclusion reviews the hypothesis and whether it can be confirmed. / Dissertation (MA (Theology) : Practical Theology)--University of Pretoria, 2008. / Practical Theology / unrestricted

With the changing market-place and new marketing methods, societal issues are becoming increasingly important within the companies internal and external operations. Consumers today place higher demands on the market, which requires companies to be adaptable in order to survive. Companies can thus, through purpose-driven marketing, show that they contribute to the benefit of society. Authenticity and customer loyalty are two concepts that will be central and significant for marketing and consumption. There is minimal research on purpose-driven marketing from a consumer perspective. In addition, there is a lack of research on whether this is perceived as credible and the effect it has on loyal customers. The study will thus be based on purpose-driven marketing, authenticity and customer loyalty. For this study, a qualitative research method has been applied to answer the phenomenon presented above. Data has been collected through semi-structured interviews. The study has managed secondary data in terms of previous research which concerns the present subject. The study concluded the following: Authenticity is considered a factor that can strengthen or distinguish purpose-driven marketing. Authenticity affects customer loyalty when it reflects consumer values and that the trademark is well established. Authenticity does not affect customer loyalty because it is not important to the consumer, purchases will still be made. Word-of-Mouth plays a crucial role in consumers perceptions of brands, which affects how authenticity is interpreted and loyalty is maintained.

This dissertation aims to contribute to a better theoretical understanding of common good orientation in an organizational context, its measurability, and effects on an individual, organizational and social level. Specifically, this dissertation theoretically discusses and empirically tests what common good orientation encompasses in an organizational context, why it is valuable for individuals, organizations and societies alike, as well how it could be implemented in organizational leadership practices. While building on the findings of Meynhardt's (2009, 2015) Public Value research, this dissertation mainly seeks to lay the empirical and theoretical foundations surrounding the hitherto poorly researched concept of Organizational Purpose. Despite the popularity of organizational purpose, no agreement has yet been reached on the definition of the construct, which has hampered further theoretical development and empirical testing. This cumulative dissertation consists of three empirical papers and an introductory conceptual paper.