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The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. They must however make sure that measures transposed are in line with primary EU law. This essay investigates
According to Art. 58 VAT Directive digital services are to be taxed at the place where the customer resides. The Implementing Regulation provides certain presumptions for suppliers to determine that place. These presumptions are analysed in this thesis regarding their actual compliance effort for companies, as well as the implementation of the destination principle. But before, the conditions and
Fotbollen är en av världens absolut största populärkulturella fenomen vad gäller allt från fritidsintresse till en global industri med mängder av stora ekonomiska investeringar. Således finns mer intressanta aspekter av fotbollen än enbart det rent sportsliga utövandet att undersöka inom samhällsvetenskapen. Tidigare studier har genomgående påpekat att fotbollen, sett ur ett klassperspektiv, haft
Gaze behaviour has previously been shown to support memory retrieval. Looking at the encoding location of a to-be-retrieved object leads to higher retrieval performance. How gaze exerts this function is still unknown. One possibility is that gaze fixations upregulate the activity and accessibility of memories associated with a looked-at location. This study uses an adapted retrieval-practice parad
The aim of this thesis is to present a comparability analysis between the tax on certain digital services approved by Spain; article 107 (1) of the Treaty on the Functioning of the European Union and the case law of the CJEU on state aid, to determine whether the application this tax gives competitive advantages to some companies over others.
Bakgrund: I Sverige erbjuds alla kvinnor mammografiscreening mellan ålder 40–74. Inför mammografiscreening finns ett frågeformulär som kvinnan ska besvara innan undersökningen. Under mammografiundersökningen klär patienten av sig på överkroppen för att underlätta undersökningen och för att minska risker för artefakter i bilden. Syftet med studien var att beskriva kvinnors upplevelser av mammografi
The corporate reporting practice is adapting to rising demands by stakeholders and shareholders for an enhanced consideration of non-financial information. These interest groups demand management to look beyond the financials and determine which factors create long-term value for the organisation. Moreover, regulatory pressure is exercised on the company. The purpose of this thesis is thus, to ga
Sammanfattning Titel: Pengar eller produkter? - En experimentell replikationsstudie av företagsdonationer i tider av kris Seminariedatum: 2022-06-03 Kurs: FEKH29, Examensarbete i marknadsföring på kandidatnivå, 15 HP Författare: Oskar Norrström, Philippa Rosenbacke, Smilla McCormac Handledare: Johan Gromark Nyckelord: Varumärkesäkthet, CSR, Krisrespons, Symbolisk Konsumtion, Sociala medier.
Domestic violence is a cruel and inhumane act of aggression that is inflicted on a victim by someone in their close domestic circle. This includes partners, ex-partners, immediate family members, other relatives and family friends. Violence within the home is the most common form of interpersonal violence for women. The aim of domestic violence programs and shelters is to empower the survivors an
In this bachelor project, the main objective is to investigate how a two-level quantum system can be controlled using weak continuous measurements and feedback control. The Monte-Carlo method was used to simulate the system dynamics under measurement and feedback to investigate how the system state can be controlled. This thesis concludes on how the feedback function impacts the purity of the stat
Endometriosis is an inflammatory disease where endometrium grows outside the uterus. It affects 10 percent of women, most presenting with symptoms during adolescence. The median age for diagnosis is 37 y/o, despite the early onset. Diagnosing endometriosis is difficult in children, and adolescents with endometriosis is an area in need of research. Previous studies have found that women with endome
The preferred method for synthesising therapeutic peptides today is by Solid-Phase Peptide Synthesis (SPPS). SPPS is a wasteful process, where the main component of the waste is hazardous solvents, i.e., N,N-dimethylformamide (DMF), N-methylpyrrolidone (NMP) or dichloromethane (DCM). 3 It is therefore desirable to search for new and greener solvents to use for SPPS, which is what has been studied
The transport sector is responsible for a third of Swedens’ total GHG emissions, where the private cars are a large part of this. Sweden is committed to reducing the emissions from the transport sector with 70 % until the year 2030. Shifting the vehicle fleet to electrical will be one important factor in achieving the goal, but such technical innovation will not be enough. To reach a more sust
Uppsatsen ämnar att fastställa vilken roll och betydelse som tillskrivs revisionsyrket i det brottsförebyggande arbetet och bekämpningen av penningtvätt. Det sekundära syftet för studien utgörs av en utredning för vilka egentliga anledningar och aktörer som orsakar den konflikt som råder kring revisorns faktiska roll i frågan. Studien antar en induktiv forskningsansats med ett kvalitativt angrepps
Could the use of CSA practices stabilize the hunger crisis? Despite the general understanding that CSA practices increase farmers' food security, its resilience to climatic shocks is much less understood. To address this gap, this study analyzes the effect of three CSA practices: inorganic fertilization, intercropping and improved seeding on maize productivity in Ethiopia, Tanzania, and Uganda
Purpose: The purpose of this study is to investigate whether certain CEO- and firm characteristics have an impact on the extent of abnormal return on Swedish firms at the event of a CEO insider trade. Furthermore, the study aims to examine whether there is a difference depending on firm size and sector. Methodology: An event study has been performed based on the market model where the presence of
Purpose: The purpose of this study is to investigate whether certain CEO- and firm characteristics have an impact on the extent of abnormal return on Swedish firms at the event of a CEO insider trade. Furthermore, the study aims to examine whether there is a difference depending on firm size and sector. Methodology: An event study has been performed based on the market model where the presence of
Glaciala sediment- och landformskonstellationer har länge använts för att rekonstruera inlandsisens dynamik och rörelser under Kvartärperioden, specifikt så för den senaste glaciationen i norra Europa och södra Skandinavien. En sådan sediment- och landformskonstellation är ’småkullig morän’, som tidigare har använts som en övergripande och beskrivande term starkt associerad med dödisutsmältning ocGlacial sediment-landform assemblages have long been used to reconstruct the dynamics of ice sheets throughout the Quaternary time period, particularly so for the period of the last glaciation in northern Europe and southern Scandinavia. One such sediment-landform assemblage is hummocky moraine, which has previously been used as an all-encompassing descriptive terminology strongly associated with
Purpose: This thesis aims to evaluate whether the ECB’s Pandemic Emergency Purchase Programme (PEPP) cushioned the Covid-19 crisis’ impact on the Euro area’s corporate bond market and relieved borrowing conditions. Methodology: The methodology is based upon unbalanced panel data and difference-in-differences regressions with firm-clustered standard errors. The model controls for industry and cou
