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In recent years, several Swedish companies have been accused in the media, by NGOs, and via legal proceedings of engaging in criminal activities. Two of these companies, TeliaSonera and Lundin Petroleum have been the focus of substantial public attention. During the years following the revelations that TeliaSonera, a partly state owned telecommunications company, had committed bribery offences in

This is the Dutch contribution to the book Implementing Key BEPS Actions: Where Do We Stand? Discussed are amongst others measures against hybrid mismatch arrangements, CFC rules, interest deductions, countering harmful tax practices, transfer pricing and the MLI.

Title: Why do some municipalities stop using the balanced scorecard? - A case study in three Swedish municipalities. Seminar date: 2014-06-05 Course: FEKH69 Authors: Denice Klytsareff, Pär-Ola Olsson, Hanna Tengeborg Advisor: Mikael Hellström Key words: Balanced scorecard, not for profit, municipality, management control, organizational change. Purpose: To describe and analyze why some Swe

Den 20 juli 2017 kom regeringen med ett förslag om nya skatteregler för företagssektorn. Regeringen föreslår bland annat att det ska införas en generell ränteavdragsbegränsningsregel för företag. Samtidigt föreslås att de ränteavdragsbegränsningsregler som i skrivande stund gäller för ränta på lån mellan företag inom samma intressegemenskap ska behållas med vissa förändringar. Syftet med denna fraOn July the 20th 2017 the Swedish government announced a proposition about new rules regarding the taxation of companies. The proposition contained a general interest deduction limitation rule. At the same time, the government proposed that the interest deduction limitation rules in force at the time of writing should be kept with some changes. The purpose of this study is to examine which possibi

I dagens marknad måste akustiktak vara både funktionellt och estetiskt tilltalande. För att uppfylla de behoven har Saint-Gobain Ecophon utvecklat en produkt som heter Focus DS som är ett demonterbart akustiktak med dolt bärverk. Även om Focus DS uppfyller marknadsbehoven har Ecophon upptäckt att där är problem med den nuvarande designen av Focus DS som ofta leder till skador på takplattorna. MåleAcoustic ceilings in today’s market has to be both functional and aesthetically pleasing. In order to fulfill those needs Saint-Gobain Ecophon has developed a product called Focus DS which is a demountable acoustic ceiling with a concealed grid system. Even though Focus DS fulfills the markets needs Ecophon has discovered that there are issues with the current design of Focus DS that often results

Having notoriously escaped the operation table to be cut open for a full intestine check-up, the anatomy of the acclaimed ‘troops for influence’- assumption finally faces a full body search. Although appearing to be somewhat of a tacitly accepted ‘truth’ both in the academic and political world, there is confusion as to how we might actually understand the assumption of ‘troops for influence’ and

I denna uppsats kommer jag att titta på hur miljöorganisationers talerätt har förändrats i EU efter det att EU ratificerade Århuskonventionen. Århuskonventionen ger individer och miljöorganisationer talerätt gällande tillgång till information, rätt att delta i beslutsprocesser, men också gentemot privatpersoner eller myndigheter som strider mot den nationella miljölagstiftningen. EU har införlivatIn this thesis I will look at how access to justice for NGOs has changed in the EU after the Union became a party to the Aarhus Convention. The Aarhus Convention gives individuals and environmental NGOs access to justice regarding access to environmental information, public participation in decision-making, but also in regard to private persons or public authorities in breach of national environme

For most people getting a stroller is an obvious thing to do when having a baby. It’s mainly used for transportation of the baby but has other functions as well. For example, it is used as a storage, serves as a shopping bag for groceries and makes a perfect bed for a baby nap. Using a stroller should be easy and safe, but when it’s getting dark outside it can be hard to see the road ahead and fin

Innebörden av ensamrätten är att varumärkesinnehavare kan hindra tredje man från att använda innehavarens varumärke. Ensamrätten gäller endast om varumärkesanvändning föreligger vilket betyder att rekvisiten ”användning”, ”för varor eller tjänster” samt ”i näringsverksamhet” behöver vara uppfyllda. Eftersom att varumärkesrätten endast räknar upp exempel på handlingar som kan motsättas blir domstolThe meaning of an exclusive right is that a trademark owner has the right to prevent a third party from using the owner’s trademark. The exclusive right only applies if there is a trademark use, which means that the necessary requirements “use”, “for goods or services” and “in the course of trade” must be met. Since trademark law only gives examples of which actions can be opposed, the ECJ’s state

Background Introducing services for manufacturing companies can lead to improving customer satisfaction and new revenue streams as well as creating a more sustainable business. However, the current understanding of how this can be done in practice is limited. Purpose This master’s thesis investigates how a manufacturing company can generate sustainable value through the introduction of new repair

Purpose: The purpose of this study is to investigate the impact of the prohibition to capitalise any development cost in SMEs, as required by IFRS for SMEs (section 18.14), on SMEs’ managers’ decisions on investments in development activities. Methodology: The methodology applied in this study is represented by an experimental approach structured in simulations built with Microsoft Excel. The emp

Placing focus on the culture of textiles, this project intends to develop a deeper understanding of the relationship between textiles and landscape through the use of textiles as a poetic/ artistic tool in a design process. Specifically placing focus on Sweden as a site of exploration, it works from a regional to microscopic scale, examining techniques of textile production - weaving, non-weaving,

Datadelning över företagsgränser är ett arbetssätt som tillgängliggör data för parter utanför dataägarens företag som annars inte hade haft tillgång till nämnd data. Arbetssättet blir alltmer vanligt och det finnes fördelar med att nyttja delning av data för att främja ekono-miska resultat. Det finns flera olika metoder för att dela data för företag att välja mellan, med olika fördelar för respekt