Essays about: "compliance and judgment."

Showing result 1 - 5 of 10 essays containing the words compliance and judgment..

  1. 1. Swedish SMEs' Perception of the Corporate Income Taxation System's Treatment of Online Data Collection

    University essay from Högskolan i Halmstad/Akademin för företagande, innovation och hållbarhet

    Author : Arnold Kramer; Gentrit Dobreva; [2023]
    Keywords : Corporate Income Taxation; Corporate Income Taxation System; Tax Perceptions; SMEs; The Slippery Slope Framework; Complexity; Distributional Fairness; Retributive Fairness; Procedural Fairness; Growth; Tax Benefits; Privacy; Punishment; Trust;

    Abstract : Purpose - The paper aims to analyse the perception SMEs in Sweden have of the corporate income tax system's treatment of online data collection. Methodology – This study employs a qualitative research approach in which the authors implemented a deductive phenomenological research approach. READ MORE

  2. 2. The EU Taxonomy and Swedish Funds

    University essay from Lunds universitet/Innovationsteknik

    Author : Ebba Edholm; [2021]
    Keywords : ESG; Sustainable Investments; EU Taxonomy; Business and Economics;

    Abstract : A new regulation regarding sustainability is currently being implemented by the EU. The EU Taxonomy Regulation, TR, is a classification system that defines sustainable economic activities and standardizes the reporting of sustainability factors for both non-financial companies and financial market participants. READ MORE

  3. 3. The digital market for private importation of wine - The borderline between retail sales and private importation

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Kristin Einarsson; [2021]
    Keywords : The four freedoms Monopoly Private importation of wine The EU internal market Systembolaget Digital market; Law and Political Science;

    Abstract : This thesis aims to analyse the borderline between private importation and retail sales of alcohol on the EU internal market. This thesis shows that according to the case-law of the Court of Justice of the European Union, the definition of private import is a complex assessment that depends on several factors. READ MORE

  4. 4. Enforcement -Can it explain the difference in the development of goodwill within the European Union?

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Jennifer Aychouh; Sofia Carling; [2014-06-12]
    Keywords : Goodwill; enforcement; IFRS; monitoring; compliance and judgment.;

    Abstract : Background and Problem discussion: In 2005 IFRS became mandatory to follow in the EU. All countries within the EU are forced to report under the standard-setting body called IASB. By making IFRS mandatory, one single framework is provided to the member countries. READ MORE

  5. 5. Problems of implementation of the ECtHR' judgment in the practice of Russian Courts

    University essay from Lunds universitet/Juridiska institutionen

    Author : Marina Chepeleva; [2010]
    Keywords : International Human Rights Law; Law and Political Science;

    Abstract : The Convention for the Protection of Human Rights and Fundamental Freedoms (hereinafter – the Convention) is the basic European treaty, which was adopted on the 4th of November 1950 by the Council of Europe and came into force on the 3- rd September 1953. To ensure compliance with international legal obligations assumed by the member states (hereinafter - Contracting Parties) to the Council of Europe, the Convention established the European Court of Human Rights (hereinafter - the ECtHR). READ MORE