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Showing result 1 - 5 of 33 essays matching the above criteria.

  1. 1. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Wihan Esterhuizen; [2023]
    Keywords : Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

    Abstract : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. READ MORE

  3. 2. Overburdened and Underrated: Understanding the Effects of Financial Repression

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Carl Thuresson; Valdemar Norman; [2023]
    Keywords : Financial Repression; the current account; the exchange rate; Interest Rate Controls; Real Interest Rate; Business and Economics;

    Abstract : Financial Repression is increasingly recognized as a viable approach to address high and unsustainable debt levels. Despite its history dating back to the early-mid 1900s, the economic implications of Financial Repression have yet to be fully explored. READ MORE

  4. 3. The managerial journey toward inclusivity : A qualitative study of developmental opportunities in the labor market for people with disabilities

    University essay from Umeå universitet/Företagsekonomi

    Author : Cornelia Andersson; Simon Olofsson; [2023]
    Keywords : Disability; Diversity; Management; Assumptions; Fairness; Inclusivity;

    Abstract : Diversity and inclusivity in the business world has gained larger focus from media and customers over the past 60 years, however a large focus has been aimed at gender, ethnicity and race whilst other types of diversity have not been as researched. The inclusivity of people with disabilities in the regular labor market has been neglected to a large extent. READ MORE

  5. 4. Analysing CSR reporting over the years, company size, region, and sector through dictionary-based text mining

    University essay from Högskolan Dalarna/Institutionen för information och teknik

    Author : Anuj Singhvi; Dorna Jahangoshay Sarijlou; [2023]
    Keywords : Corporate Social Responsibility; Sustainability Reporting; Natural Language Processing; Text Mining; CSR Dictionaries;

    Abstract : As Corporate Social Responsibility (CSR) reports become more prevalent and systematised, there is a strong need to develop approaches that seek to analyse the contents of these reports. In this thesis, we present two valuable contributions. READ MORE

  6. 5. Developing a closed-loop supply chain to eliminate Single Use Plastic products : Implementing Circular Economy practices driven by EU commission directives

    University essay from Mälardalens universitet/Akademin för innovation, design och teknik

    Author : Elsa Ottosson; Rania Oweini; [2023]
    Keywords : Circular Economy; Circular Business Models; Closed Loop Supply Chain; Single Use Plastic; EU-directive; Small and medium sized enterprise; Post Consumer Plastic Waste;

    Abstract : Single use plastic products (SUPs) are a primary cause of plastic pollution causing significant environmental harm. These products have little to no value after use and are challenging to recycle cost efficiently. READ MORE