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Varje medlemsstat har förbehållit sig rätten att lagstifta inom rättsområdet direkt beskattning. Det medför att medlemsstaterna är skatterättsligt suveräna och att gemensamma EU-beslut kan fattas inom detta rättsområde, under särskilda omständigheter. Trots detta har EU-domstolen sedan ca 30 år tillbaka, avkunnat domar som berör frågor huruvida regler inom den direkta beskattningens område är föreOver the years it has become clear that the Court of Justice of the European Union may, despite the principle of fiscal sovereignty rule on the compatibility of domestic tax measures belonging to the field of direct taxation, with the fundamental freedoms. Truthfully, the compatibility assessment is found much earlier in other fields of law. The last step of the methodology used by the Court encom

This study uses Laclau and Mouffe’s discourse theory to explore how ethnic identities are constructed by the Swedish Left party. The purpose is to examine if there is a political force that can resist ethnic nationalist mobilizations. A hypothesis is also formulated in the study to test if Left wing parties construct ethnic majority’s ethnic identity in constraining terms and the identity’s of min

Denna studie har strävat efter att undersöka hur högerorienterade digitala alternativa nyhetssidor i USA porträtterar politik i sin nyhetsrapportering. För att undersöka detta har studien utfört en kvalitativ gestaltningsanalys av hur två av USA:s största högerorienterade alternativa nyhetssidor, Breitbart News och The Daily Caller, rapporterade om riksrättsprocessen mot Donald Trump inom tidsrame

The study contributes to a deeper understanding of the customer experience journey regarding high involvement products and touchpoints that influence the customer experience in a physical store. This study serves as an extension to previous academic research as they focused on convenience goods with a different target group (Lemon & Verhoef, 2016). Furthermore, the research conducted has sever

Analytical sociology is a methodological strategy aimed at refining theoretically informed empirical social research. Given the central assumption that the role of sociology is to explain macro level phenomena, analytical sociology makes pragmatic use of abstract models of social action and interaction, such as the DBO-model. The realization that it is not a philosophy or a psychology, nor a unive

Suddendorf, Corballis and Collier-Baker (Anim Cogn 12: 751-754, 2009) comment on a study on great ape foresight (Osvath and Osvath, Anim Cogn 11: 661-674, 2008). That study consisted of four experiments investigating foresight in chimpanzees and orangutans, examining in particular whether the planning they exhibit is best explained by assuming an episodic cognitive system. This system has widely b

Hur påverkar snön och isen hydrologin i Sverige...

The identification of a permanent establishment is the principle used by the Member States of the European Union to determine whether a company is subject to the tax jurisdiction of a State. In the digital context, the notion of permanent establishment is often questioned by States, as companies can provide services remotely without having any physical presence in the territory of a State. This th

This thesis examines the impact of recent global shocks, namely the Covid-19 pandemic and the war in Ukraine, on food security in countries reliant on agricultural commodity imports from Ukraine and/or the United States. By analyzing both the supply and demand sides, the study aims to understand the implications of import dependency on food security. The comparative analysis of exporter countries

This thesis explores the application of European Union competition law — specifically Article 102 TFEU — to the regulatory conduct of dominant sports governing bodies such as UEFA, FIFA, and ISU. As sport has evolved into a major economic sector, the dual role of these organizations as both regulators and commercial actors has raised significant legal questions concerning abuse of dominance and ma

Observationally, the galactic chemical evolution of sulphur shows a complex pattern. Some studies find no correlation between [S/Fe] and [Fe/H] at halo metallcities, which is typical for alpha -elements, others find [S/Fe] increasing towards lower metallicities, and still others find a combination of the two. Each scenario has different implications for the Galactic chemical evolution of sulphur.

Since its foundation, one of the main purposes of the European Union has been to create a single market where goods and services, as well as people, can move freely between Member States without internal borders nor other regulatory obstacles. Common intellectual property legislation is necessary as most goods and services indeed rely on intellectual property. This is particularly true for trade m

The Aviation industry is ultra-safe. Rules and procedures have been attributed as a contributory factor for attaining this high level of safety. The complexity of the aviation system has risen dramatically in the last few decades due to the development and introduction of modern aircraft and on-board technological innovations. Every day pilots encounter situations they did not expect. During those

Family firms play an important role in the global economy. Family firms are defined as firms owned and managed by a family constellation. While their governance structure is different from non-family firms, family firms face similar questions of internalisation as their non-family counterparts. This study aims to determine how non-financial aspects may motivate the choice of internalising in f

In a recent paper Pedroni and Yao (2006) present strong evidence suggesting that Chinese provincial per-capita output is diverging, a result that goes against the Chinese government’s goal of a balanced wealth-creation across provinces. This paper provides an in-depth analysis of the reasoning behind this finding. Our main result is that the divergence does exist, even when new data and more advan

Uppsatsen är ett resultat av en explorativ studie av Business Intellience i några svenska företag. En grundläggande referensram presenteras för målgruppen för uppsatsen för attskapa en förståelse från grunden till studiens frågeställningar. Vad är Business Intelligence egentligen och vad betyder begreppet för dig? En analys av begreppet görs och ställs mot olika perspektiv i ett försök att definie

This paper investigates if there is hysteresis in unemployment rates for 8 OECD countries. Univariate unit root tests (ADF and KPSS tests) are performed as an initial analysis of the unemployment rates. These tests suggest that the hysteresis hypothesis is true. Since traditional unit root test have low power against fractionally integrated alternatives, the Sowell’s (1992) exact maximum likeliho

I dagens samhälle är innovation av tilltagande värde för såväl industrialiserade som utvecklingsländer och ett innovativt samhällsklimat innebär ett betydande bidrag till den ekonomiska tillväxten och till samhällsutvecklingen i stort. Det bokförda värdet hos dagens bolag består till en stor och växande del av immateriella tillgångar och det blir ständigt lättare att tillgå mer och bättre kunskap.In today’s society innovation is increasingly important for a developed, as well as a developing, country and it is a significant contributor to economic growth and the evolution of society. The accounted value of companies increasingly consists of immaterial property and our access to existing knowledge is ever greater and ever easier. Since ideas and innovations are of such great importance to m

This thesis investigates the impact that ESG-ratings have on valuation uncertainty. Because of the increased importance of sustainable investing, understanding the potential effect of a sustainability metric like ESG-ratings becomes increasingly important. This thesis uses an accounting-based valuation model to determine the valuation uncertainty. Using data from multiple ESG rating agencies a new

Abstract Title: What is specific about e-tailers’ internationalisation? The intertwinement of internationalisation, management of the marketing mix and consumers’ perceptions. Date of the Seminar: June 2nd, 2022 Course: BUSN39 Degree Project in Global Marketing Authors: Íris Einarsdóttir and Sandra Marín Gunnarsdóttir Advisors: Ulf Elg Keywords: Internationalisation, marketing mix, e-tailer