Filetype
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
Thesis purpose: This thesis studies the subject of exclusivity by examining the narratives of consumers in the subculture of equestrian sports in Sweden. Through socio-cultural analysis of the value of cultural capital, we seek to build an understanding of how myths and stories create an image of exclusivity and influence taste and consumption in the equestrian field. Methodology: In-depth intervi
Issue of study: The Swedish dairy company Vattnadahl is currently going through extensive changes, battling new market demands and internal reorganizations. As a consequence, the organization is facing challenges related to its organizational identity. From a theoretical perspective, organizational identity consists of an internal and an external part that together dynamically construct the identi
Popular science summary: An MK-801 Hyperactivity Model in Zebrafish Larvae Schizophrenia is a mental disorder characterized by psychosis, depression and cognitive impairments. The severity of this disease is easily underestimated, since the manifestations are not consequently lethal. Additionally, Schizophrenia is correlated with a 50 times increased risk of attempted suicide. Considering that a
Hybrid mismatch arrangements, which exploit differences in the tax treatment of dividends and interest as well as differences in the classification of financial instruments between two or more countries, have been found to be a widely used tool in aggressive tax planning since multinational companies using hybrid financial instruments could benefit from the “double dip” phenomenon. This issue has
The purpose of this study is to advance the theoretical knowledge of internationalisation of small and medium-sized firms from an individual perspective. In particular, the research takes a cognitive approach in understanding how experiential knowledge shapes entrepreneurs’ uncertainty perception and thus their willingness to recognise and act upon export opportunities. Six in-depth, semi-structur
Thesis purpose: To identify and describe the corporate brand identity of a successful company from the mobile gaming industry, examining its corporate brand development at different growth stages. Methodology: This thesis assumes a constructionist ontological stance and interpretivist epistemological position. We chose an exploratory, qualitative single case study approach where semi-structured i
Purpose: This master thesis aims at bridging the distinct notions of production and consumption by investigating how well-established consumption frameworks gain significance in the employment world. Therefore, we ask how Gen Y talents experience their jobs as commodities and act as consumers in the workplace as a reaction to this comodification. The purpose of this paper is to gain a general unde
Community constitutes one important context that influences the decision and choices in adolescents’ educational development and life course. Little research has investigated how educational expectations differ between the rural and urban community in China. This study constructs a combined theoretical framework of family socioeconomic status and social capital to explain how family human, financi
Detta examensarbete bygger på min översättning av ett utdrag ur den argentinske författaren och journalisten Andrés Oppenheimers bok ¡Basta de historias! La obsesión latinoamericana con el pasado, y las doce claves del futuro (2012), som jag översatt till Sluta drömma! Latinamerikas fixering vid sitt förflutna och de tolv avgörande framtidsfrågorna. Examensarbetet inleds med en analys av källtexte
The exemptions for certain activities in the public interest of art.132(1) of the VAT Directive are confined to those supplies of goods and services carried out by bodies governed by public law. Article 133 of the Directive enables the Member States to grant to bodies other than those governed by public law, in accordance with certain conditions, the exemption of those transactions related to hosp
Idag finns det många applikationer till smartphonen ute på marknaden vars syfte är att underlätta träning. Applikationer öppnar upp för möjligheten att för logg, redovisa övningar och progression. Samtidigt visar det sig att majoriteten av gymmedlemmarna fortfarande använder papper och penna vid bokföring av träningsresultat. Syftet med detta exjobb är att designa en applikation med ett användarväToday there are many applications for the smartphone on the market whose purpose is to facilitate the training. Applications open up the possibility to log, reporting exercises and progression. Meanwhile, it turns out that the majority of the gym members are still using pen and paper when logging training results. The purpose of this thesis is to design an application containing an user friendly i
Min uppsats syftar till att behandla en retorisk forskningsfråga inom ett inramat område. Jag kommer att analysera en artikel skriven av Robert L. Scott och jämföra hans tes med en grupp tänkare från antiken med fokus på kunskapsteori.
In an attempt to bring about the end to a conflict situation at all costs, peace agreements often end up containing terms that may be deemed controversial. One such example would be terms that confer immunity on perpetrators of international crimes. Concurrently, there exist in international law legal norms that require, or allow, States to pursue a criminal prosecution regarding perpetrators of s
Nowadays, the supply of electronic services constitutes an important part of commerce over the Internet and is expected to grow significantly in the future. Taxing the consumption of electronic services has proven not to be an easy task, especially in regard to its provision for non-taxable persons. In the European Union the approach is to tax them at destination (though intra-Community supplies a
There is no doubt that the the Web constitutes an important channel and platform for public discourse and cultural exchange, and that our times will be remembered by accessing the archives of the Web. This is also to say, that perception of the web – present and past – is shaped and governed by the media we and our machines perceive it with. So with what media do we archive it? Recording media is
