Essays about: "Direct Link Test"

Showing result 1 - 5 of 12 essays containing the words Direct Link Test.

  1. 1. A Dissection of the Direct Link Test : An Analysis of the Enigmatic Concept of a 'Supply for Consideration'

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Jim Jerkenhag; [2018]
    Keywords : CJEU; Supply for Consideration; Direct Link Test; Consumption; Nexus; Reciprocal performance; CJEU; Omsättningskravet;

    Abstract : How does one know whether a service is supplied against payment? While the answer to that question appears to be self-evident, it is, in fact, the sole reason for a host of court procedures across the world of VAT. Indeed, the underlying concept of a supply for consideration has eluded and continues to elude courts and practitioners. READ MORE

  2. 2. Corporate Social Responsibility, Corporate Governance and CEO compenastion incentives

    University essay from Högskolan i Gävle/Företagsekonomi; Högskolan i Gävle/Företagsekonomi

    Author : André Amiot; Fredrik Hallin Johansson; [2018]
    Keywords : CSR; agency costs; corporate governance; incentives; CEO compensation; shareholder value; performance;

    Abstract : Society's awareness of the importance of environmental-, social- and economic issues has increased over the last decades. This increased interest has led to the development of the Corporate Social Responsibility concept (CSR) in which companies actively work simultaneously with environmental, social and economic issues that extend beyond what is legally required by these companies in order to achieve a more sustainable society. READ MORE

  3. 3. The “Free” Access to Online Platforms – Can personal data be treated as consideration from a VAT perspective?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Sofia Ingman; [2018]
    Keywords : VAT; Online platform; Free e-services; Personal data; Barter transaction; Monetary expression of consideration in kind; Direct link test; Law and Political Science;

    Abstract : Nowadays, many digital platforms, such as searching engines, social networks and multiple applications serving the needs of private individuals, provide their users with free access to its resources and functions. Such generosity, together with the fact that these companies are highly capitalised, leads to the question: is there any consideration paid by the users, which the platform can subsequently convert into monetary profits? The present thesis examines the assumption that the users “pay” with their personal data for the e-services provided by platforms, which results in the taxable transaction for VAT purposes. READ MORE

  4. 4. Monitoring Network Congestion in Wi-Fi, based on QoE in HTTP Video Steaming Services

    University essay from Lunds universitet/Institutionen för elektro- och informationsteknik

    Author : Muhammad Umar Nasir; [2016]
    Keywords : QoE; Video Streaming; QoE-QoS Relationship; Packet Loss Pattern; RTT; Active Measurements; TWAMP; Machine Learning Approach.; Technology and Engineering;

    Abstract : Improvements in Internet technology, development of multimedia applications, protocols and improvement in user devices have led to the popularity of multimedia applications, among which video streaming applications are most popular. Streaming video services are sensitive to network conditions, thus making Quality of Experience (QoE) of end users sensitive to network conditions. READ MORE

  5. 5. A Comparison of four methods of diseases mapping

    University essay from Lunds universitet/Institutionen för naturgeografi och ekosystemvetenskap

    Author : Chao Yang; [2016]
    Keywords : artificial neural networks; Physical Geography and Ecosystem analysis; Logistic regression; disease susceptibility mapping; visceral leishmaniosis; Earth and Environmental Sciences;

    Abstract : Disease susceptibility mapping can produce risk maps showing predictive distribution of disease incidences. Hence, it is a useful tool for disease prevention. Data-driven approaches for disease susceptibility mapping model relationships and patterns from experience data. READ MORE