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Den ökade globaliseringen har bidragit till att alltmer gränsöverskridande verksamhet utövas av internationella koncerner. Förekomsten av skatteplanering för att undgå en hög skattesats har således ökat, vilket även orsakat att staternas skattebaser rubbats. Som en reaktion på de ökade gränsöverskridande aktiviteterna har internationella samarbeten etablerats i syfte att minska missbruk av de natiThe increasing globalization has contributed to more cross-border transactions exercised by multinational enterprises. To avoid high tax rates the number of tax planning activities has grown, which has caused base erosion and profit shifting for many states. In response, international collaborations have been established with the purpose to reduce tax evasion and utilization of national legislatio

Title: The Annoyance of Cultural Diversity Management Authors: Gijs Appeldoorn & Max Leo Rodeck Supervisor: Sverre Spoelstra Date: 22nd May 2015 Purpose: The purpose of this master thesis is to contribute to the merger and acquisition, the post-merger integration and, in particular, the cultural diversity management literature with insights into how middle managers experience organizationa

Artificiell Intelligens (AI) möjliggör kommunikation utan mänskligt involverande. Syftet med AI är att effektivisera, vilket innebär minskade kostnader och ökad lönsamhet. Att implementera ny teknik är emellertid inte problemfritt. Rättsliga problem kan aktualiseras såsom handlingens giltighet. Denna problematik har sin grund i begreppen rättssubjektivitet och rättslig handlingsförmåga. I uppsatsArtificial Intelligence (AI) enables communication without human involvement. The purpose of AI is to streamline, which means reduced costs and increased profitability. However, implementing new technology is not without problems. Legal problems can be raised such as the validity of the document. This problem is based on the concepts of legal personhood and legal capacity. The essay discusses wha

This paper examines the experiences of women working in the field of engineering. The specific focus of this qualitative interview study is female employees in a factory at an international engineering company. Previous studies have found that women face major barriers to success in the profession, including gender bias in recruitment processes (Kessler, Low & Sullivan, 2019), lower chances of

This thesis examines when tax rulings can be seen as state aid and violate EU competition law. In the process of the research, the doctrinal legal research method will be applied, and the topic will be explored through a case law, literature review, working paper, Etc. The thesis first discusses the background of state aid law and its general application in the EU. In doing so, it analyses when an

This paper aims to uncover how stock liquidity and analyst coverage, as indicators of information asymmetry, influence the capital structure decisions of companies during market distress, such as the recent COVID-19 pandemic. This assumption is mainly based on the theoretical framework of Pecking Order theory (Myers & Majluf, 1984) and previous empirical research on capital structure and infor

A Family Office (FO) is a privately held investment entity that manages the wealth for one or more families. While contemporary research on the investment sector is plentiful, the FO sector has been largely neglected. This paper examines the role of active ownership in Swedish FOs through a qualitative study. Drawing on semi-structured interviews and written responses from executives in eight Swed

Thesis Purpose: The purpose of this research was to explore the opinion of consumers from Asia and Europe about data privacy concerns while receiving personalised marketing campaigns. We aim to contribute in existing literature on this specific domain for future researchers and companies who want to invest in these unexplored regions. Methodology: This study has used qualitative research methodo

Using data on Mergers and Acquisitions (M&A) transactions available on the S&P Capital IQ database, this paper aims to contribute to the growing body of knowledge on Emerging Market Multinational Enterprises (EMNEs). Basing itself on the idea that EMNEs may differ significantly in their behavior, investment patterns, and strategic choices from their counterparts from already established ma

Data quantities and their sources have amplified over the years and so has the trend to employ dashboard-based data visualizations into the hands of a wider audience of end-users. By selecting four of the most common data visualization formats and combining these into a dashboard this thesis quantitively explored the relationship between similarity features of dashboard-based data visualizations,

Purpose: The thesis purpose is to examine how investors values differences in sales growth and profitability, as well as reacts to reported changes in these variables. In addition, the authors evaluate whether it is possible to earn abnormal returns, using Jensen´s alpha, by investing in stocks after reported improvements in these variables. Methodology: Due to the quantitative nature of the thesi

This thesis aims to deepen the understanding of women’s entrepreneurship in Skåne, Sweden, and to examine how entrepreneurial support organizations (ESOs) contribute to overcoming barriers in the business development process. Using a mixed-methods approach, including two literature reviews, four in-depth interviews, and a quantitative questionnaire, the study applies triangulation of empirical inf

Food operations use vast amounts of water. To reduce utility costs as well as concerns regarding water depletion in ecosystems, food businesses usually try to reuse their water. However, this often needs a recycling process to ensure the water is of good quality and safe to reuse in a food environment. This paper presents a case study of a grower of beansprouts and other varieties of sprouted seed

Much attention in the meaningful work literature has been devoted to calling as an orientation toward work characterized by a strong sense of purpose and a prosocial motivation beyond self-gain. Nonetheless, debate remains as to whether individuals change or maintain their calling, and especially whether they live their calling differently in different occupational stages. In this article, we resp

This paper investigates employment outcomes for a large sample of Ph.D. students who were enrolled in a doctoral training program in Italy in the period 2008–14. The empirical analysis is based on survey data obtained from a questionnaire distributed to 23,500 individuals in 2016. In Italy, student enrolment in a Ph.D. involves a university-based selection process; most students then receive eithe

Local flexibility markets (LFM) for electricity are in their early stages, and most research has focused on their design aspects and aggregators, while little attention has been paid to providers and potential providers of flexibility resources. The present research aims to fill this gap by analysing data from 25 in-depth interviews with enrolled and potential flexibility service providers of two

Reinvestment in water and wastewater (WW) facilities is a challenge for Swedish water utilities. Nationwide, 4% of 184 organizations meet the requirements for a sustainable WW facility status according to the sustainability index (SI), the Swedish benchmark system. Eleven Swedish municipal WW organizations that had improved the status of their facilities were examined and are presented as good lea

Value Based Management (VBM) has become a common tool for evaluating corporate strategies and projects from the perspective of shareholder value maximization, and can be an important input for corporate compensation systems. But traditional VBM frameworks make no systematic effort to distinguish between changes in performance attributable to macroeconomic fluctuations beyond management's control a

Since the mid 1960s sugar planters in Thailand have formed some of the strongest farmers associations in Asia. Organising practically all sugar planters, these associations have over the years successfully negotiated with sugar mill owners and with the state. They have achieved a system of revenue sharing in the cane and sugar industry which protects them from the vagaries of fluctuations in world