This thesis examines the challenges arising from unilateral measures taken by both developing and developed countries to protect their taxing rights in the digital economy, leading to issues of double taxation. It focuses on India's equalisation levy and the UK's diverted profits tax (DPT) as examples of unilateral measures. The thesis evaluates whether the value creation approach recommen

Environmental deterioration led by global warming is accelerating, and low-carbon development has become a global consensus. China, as the world's largest developing country, has also responded to low-carbon development and proposed a "30.60" dual-carbon target aimed at reducing carbon emissions. At the same time, the third industrial revolution oriented by information and communicat

Social media offers employees new opportunities to contribute as communicators and ambassadors to the strategic communication of organizations. However, this study problematizes the prevailing normative and managerial-dominated understanding of self-initiated employee ambassadorship on social media, which neglects power structures in which employees’ communication on social media is embedded. Thus

Arlanda flygplats är en av Nordens största flygplatser, vilket gör att personbrandskyddet är väldigt viktigt. Ett platsbesök genomfördes på Terminal 4 på Arlanda vid projektets början i syfte att göra en brandteknisk riskvärdering av byggnaden. Under platsbesöket samlades information in om potentiella riskkällor och möjligheterna att utrymma undersöktes. Detta resulterade i flera potentiella brandArlanda is one of northern Europe’s largest airports servicing 18,4 million travelers in 2022. Ensuring the safety of everyone moving through or working within the building requires a large-scale safety and security infrastructure. This report narrows its focus to one of the older parts of Arlanda, terminal 4. The aim of this project is to evaluate the fire protection focusing on the safety of the

General Purpose AI systems like ChatGPT pose unique dangers to society owing to the rapid evolution in their capabilities, and their ability to be utilized for a large variety of purposes, including those unintended by the developers of these AI systems. This thesis examines those dangers, and critically analyses the EU’s draft AI Act and its amendments with a view to ascertain if the draft law ad

Humanity is facing one of the greatest challenges ever. Climate change and global warming is a great risk and our consumption and dependency of fossil fuel are important causes of this accelerating issue. My thesis aims to design an entry for the professional debate about what urban areas in a fossil free future might be like. I’m investigating how an urban environment that requires as little tra

This thesis explores Saudi women’s participation in public life, particularly the changing role of women in public life before and after the launch of Saudi vision 2030. Taking a qualitative content analysis, this thesis uses two representative Saudi female films directed by the first Saudi female director, and , as my cases. It also attempts to explore the dynamic interplay between the social ch

Following the current global wave of sustainable development, the EU has been playing a leading role in reshaping the global trade landscape with its ambitious sustainable trade toolboxes. Particularly, the evolvement of sustainable development provisions in EU’s Bilateral Trade Agreements (BTA) have sparked growing discussions and debates in the legal arena. This study aims to analyse the role of

There is a widely regarded issue in Sweden, where its residents are categorized based on both their racial- and foreign affiliation, which may contribute to an individual's social exclusion from society. The categorization is based on a social construction with two opposite poles, “Swedes” and “non-swedes”, which causes concern for individuals with a foreign background as they become victims o

The food packaging market has been witnessing substantial growth due to changing consumer lifestyles, urbanization, increased purchasing power, and growing environmental sustainability awareness. This growth presents significant opportunities for companies operating in this market. To effectively capitalize on these opportunities, it is crucial to develop marketing strategies and forecasting analy

This thesis describes and analyze the implementation of Council Directive No. 93/13/EEC of 5 April 1993 of unfair contract term between consumer and financial services providers. The Directives regulated standard form contract or pre-formulated term between consumer and seller or supplier. The thesis discusses the background of the Directive, the scope of the Directive, the consequences of unfair

The film medium has a very large potential to convey thoughts about history to the public. Previous studies of historical film have focused on analyzing the films. The purpose of this master’s thesis is instead to find patterns in the effect the historical elements have on the films' narrative, as well as how they value history. To achieve this, two sub-questions have been formulated. • Do th

This thesis explores the concept of citizenship from the side of Roma women. Taking into consideration the peculiarity of the Greek case, in which Roma prefix their Greek identity, this case study is focused on the feeling of belonging in the Greek community that Roma women bear. Their citizenship is researched, building on the theory of anti-essentialism and is based on Dalton’s (2002) percep

På grund av konsumentens ökade oro för matindustrins effekter på miljö och samhälle har det efterfrågats alternativ till globala leveranskedjor i form av lokala matnätverk. Tidigare forskning belyser dock att det behövs vidare forskning kring hur långsiktig överlevnad kan främjas hos alternativa matnätverk. Interaktioner mellan aktörer kan bidra till långsiktiga konkurrensfördelar och vidare utgör

With the increased loss of control over the organizational identity (OrI) in social media, research has started to encourage organizations to hand over control of the OrI to the creation and distribution of stakeholders. This has created challenges for the strategic communicator in managing the OrI internally, as the employees adapt to the OrI in the mind of the stakeholder rather than the OrI set

This thesis explores the phenomenon of divergent perceptions of employee voice in an organisation where managers and employees have different views on the frequency and effectiveness of employee voice. The study aims to provide insights into how these divergent perceptions originate and the factors that contribute to them. By using a qualitative approach, the study examined the case of a multinati

Hållbarhet är ett ständigt centralt och aktuellt fenomen i det moderna samhället, och i takt med hållbarhetens ökande betydelse har även förväntningar på ansvarstagande lett till ökade krav gällande företags hållbarhetsrapportering. Samtidig som krav och förväntningar ökar kan sociala aktörer vända arbetet med hållbarhetsrapportering till sin fördel. Hållbarhetsbegreppet är vidare stort och innefa

This paper aims to determine the economic consequences of prioritizing biodiversity in Swedish forestry. Biodiversity loss is a pressing issue in both Sweden and Europe in general, and forestry is one of its main drivers. Therefore, it is highly relevant to estimate the impact on the economy of transitioning towards a more ecologically sustainable forestry. This paper investigates the direct effec

The choice of exchange rate regime is believed to affect countries’ trade levels. Currency unions and currency pegs reduce exchange rate volatility and create greater price transparency in foreign trade compared to a flexible exchange rate regime. This paper analyzes the interplay between the choice of exchange rate regime and export levels by looking at the Western Balkans. A region with consider

This paper constitutes an inquiry into the determinants of research sector productivity. Three variables thought to be relevant in determining the productivity of the research sector of an economy are proposed and examined on the basis of Paul Romer’s (1990) model of endogenous economic growth. The productivity of the research sector in the aforementioned model of economic growth is conceived to b