This thesis aims at analysing and discussing the rules and opportunities of using permanent establishment within financial structures. Financing structures between related parties can be seen as one of the most common tax planning tools for MNE´s. This planning is tackled by thin capitalization rules and is also under the observation of the transfer pricing guidelines. Whereas permanent establishm

Syftet med denna uppsats var att, genom en undersökning av en specifik populärkulturell medietext, studera hur denna representerar homosexualitet samt vilka myter och stereotyper som via detta uppehålls alternativt ifrågasätts. Den analyserade filmen, ”Blå är den varmaste färgen” (originaltitel: ”La vie d’Adéle”), skildrar ett lesbiskt förhållande mellan två unga kvinnor. För att genomföra analyse

Work-life balance (WLB), especially for female workers is a popular topic being widely discussed in different fields. Yet, there are insufficient studies on how Chinese female workers perceive their own WLB and organizational WLB support. In our research, we hold that WLB is personally interpreted and subjectively perceived. Therefore we conducted interviews with Chinese female workers to explore

Ability to pay is recognized in most Member States as a constitutional parameter to design fair tax systems and foundations of such principle can be found also in EU primary law. However, our investigation, based on the analysis of the ECJ's case law concerning tax benefits related to personal and family circumstances, will demonstrate that ability to pay can't be considered a general prin

De flesta människor både äter djur och bryr sig om deras välfärd. Sedan otaliga år tillbaka har köttkonsumtion varit en stor del av människans kosthållning och har endast blivit ifrågasatt av en liten minoritet som väljer att inte äta kött. Denna uppsats undersöker i en textanalys ordvalen i tre nyhetsartiklar publicerade i Svenska Dagbladet som skildrar matdjur (de djur som föds upp för att använ

Large and mature companies often struggle with their capability of introducing radical innovations, as they can be in conflict with existing business model, processes and bureaucracy. A vital phase of the radical innovation process is the first phase, called the Fuzzy Front End. Scholars claim that FFE activities are entailed with much complexity and uncertainty, yet crucial for a company’s compet

This thesis primarily concerns the European Union (EU) value added tax (VAT) exemption for insurance transactions. Due to the negative consequences that exemptions have on the proper functioning of the VAT system and those subject to it, this thesis explores the possibility of adopting the Kiwi taxed approach for insurance transactions. In order to do this, the provisions and functioning of both t

Syftet med uppsatsen är att studera realityserier som socialt konstruerat fenomen ur deltagarperspektiv. I uppsatsen ville vi ta reda på hur tidigare deltagare i realityserier uppfattar sig själva och sin medverkan. Detta har vi gjort genom att gå djupare in på hur de själva anser att de framställt sig i serierna, om deras mediala framställning blivit påverkad av producenterna under och efter dera

Redan innan vi hunnit fram till jobb eller skola så har ett flertal företag överröst oss med olika typer av budskap som berättar vad vi ska äta, hur vi ska lukta och uppföra oss. Men framförallt vilka produkter vi ska köpa för att bli som kvinnan i annonsen (Ekman 1998:91). I den här studien plockade vi isär och analyserade tre av Kellogg’s Special K:s reklamfilmer från tre olika tidsepoker. Syfte

An increasingly heterogeneous demography in society demands for a shift of attitude towards crisis communication. With a population where one in five has got a foreign background it is important that governments and decision makers continuously evaluate the current crisis management plans, and take measures through updates where so is considered to be needed. This report aims to evaluate the curre

The VAT Directive does not include any provisions for the issuer of invoice to be able to adjust invoices issued incorrectly. Neither is there a provision pointing out conditions to be complied with in order to adjust VAT charged correctly. This article examines possibilities under which it is possible for the issuer of invoice to correct output VAT in case of non-payment of consideration.In times

This research is focused on the usage of nationalistic stereotypes in television commercials in the automotive industry. We specifically analyzed one case in which nationalistic stereotypes were used in an automotive advertisement in the USA, using netnographic and document analysis methods. Our main objectives were to first uncover how an automotive advertisement is now using these stereotypes to

The purpose or the study is to explore Google’s network expansion through acquisitions by integrating two different perspectives - Strategic Brand Management and Network Theory - in order to fill the gap in the existing branding literature in relation to network theory. In addition to Strategic Brand Management and Network Theory, the study also explores literature that is related to interrelatedn

The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. In line with this, the current VAT Directive also ex

Studien genomfördes med syftet att undersöka eventuella skillnader i marknadseffektivitet mellan Large-Cap och Small-Cap på Stockholmsbörsen. Metodvalet, de teoretiska utgångspunkterna samt datahanteringen utformades efter analys av flertalet tidigare studier inom området. Effektiviteten testades sedan med hjälp av en eventstudie av insynshandel publicerad av Finansinspektionen. För att generera s

Corporate Social Responsibility (CSR) requires an organisation to be responsible for “the impacts of its decisions and activities on society and the environment, through transparent and ethical behaviour that contributes to sustainable development” (ISO Central Secretariat, 2011, p. 26). Companies are voluntarily starting to implement CSR due to understanding the social need or wanting to improve

Background The Nordic headquarter at Campbell Soup has been commissioned by the management to review their inventories and to asses’ optimal inventory levels under the prerequisite to still achieve agreed customer service levels and not get higher total costs. The capital tied is believed to be too high, therefore Campbell Soup wants to lower their inventory levels. Purpose The purpose of this stu

Svensk modeindustri växer kraftigt och har de senaste åren fått allt större uppmärksamhet. Branschen sysselsätter nu fler än traditionella svenska industrier som stål och livsmedel och uttryck som det svenska musikundret har fått ge vika för det svenska modeundret. Den svenska marknadens begränsade storlek gör att de svenska modeföretagen tidigt tvingas utomlands för att bli bärkraftiga och nå öns