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Showing result 1 - 5 of 40 essays matching the above criteria.

  1. 1. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Ritu Pandey; [2023]
    Keywords : International tax; IIR GLoBE rule EU law;

    Abstract : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. READ MORE

  2. 2. A Sustainable Pioneer in a House on Fire

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Cindy Tieu; Julia Tran; [2023]
    Keywords : Climate finance; ESG scores; Event study; Paris agreement; Swedish stock market; Business and Economics;

    Abstract : This paper examines the impact of the Paris agreement on firms on the Swedish stock market. Additionally, the firms were also categorized into sustainable and unsustainable firms by their Environmental Pillar Score (which is part of the ESG score) in order to investigate performance differences between the two groups. READ MORE

  3. 3. OFFSHORE WIND POWER CO-OPERATED GREEN HYDROGEN AND SEA-WATER OXYGENATION PLANT: A FEASIBILITY CASE STUDY FOR SWEDEN

    University essay from Uppsala universitet/Institutionen för geovetenskaper

    Author : Maja Nilsson; [2023]
    Keywords : Offshore power; Hydrogen production; Sweden; Oxygenation plant; electrolysis;

    Abstract : The world energy production, transformation, storage, and usage are under a dramatic change. Actions are being taken by Governments to slow down the effects of the climate change. Wind energy is expected to be a central pillar for this change. READ MORE

  4. 4. Colonialism, Cinema, and Critique: Examining the Rhetoric in Opinion Pieces on Farha

    University essay from Lunds universitet/Sociologi

    Author : Sara Abbas; [2023]
    Keywords : Rhetoric; Israel; Palestine; newspaper study; Farha film; post-colonialism.; Social Sciences;

    Abstract : This dissertation examines media articles' use of rhetoric to discuss the film Farha (2021) specifically the following research questions: 1. What rhetoric is used to express sympathy and praise of the film and 2. What rhetoric is used to express opposition and condemnation of the film. READ MORE

  5. 5. Market Reaction to Environmental Controversies: The role of perceived behaviour

    University essay from Lunds universitet/Nationalekonomiska institutionen

    Author : Christian Emidi; Sebastian Galan; [2023]
    Keywords : ESG; environmental controversies; market reaction; perceived behaviour; anchoring; Business and Economics;

    Abstract : The rising importance of ESG related issues has been witnessed both by recent literature and surveys. In this paper, we first analyse whether environmental controversies have a significant impact on the involved companies’ stock returns. READ MORE