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Showing result 1 - 5 of 141 essays matching the above criteria.
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1. Screening of Foreign Direct Investments in Sweden : And its compatibility with European Union law
University essay from Uppsala universitet/Juridiska institutionenAbstract : On December 1, 2023, the new Swedish Act on Screening of Foreign Direct investments entered into force. The Act aligns with similar legislation in multiple Member States of the European Union. The European Commission advocates for the extensive use of screening mechanisms within the Union, towards both third countries and other Member States. READ MORE
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2. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.
University essay from Uppsala universitet/Juridiska institutionenAbstract : 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
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3. Unraveling earnings management: A comprehensive analysis of loan loss provisions under IFRS 9 and the influence of executive remuneration
University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansieringAbstract : This study examines what impact the change from the Incurred Loss (IL) model under IAS 39 to the Expected Credit Loss (ECL) model under IFRS 9 had on earnings management through loan loss provisions (LLP). By studying a sample of listed European banks, our findings suggest that CEOs manage earnings through LLP but with different loss recognition practices under the two accounting regimes, recognizing fewer LLP under IAS 39 and more under IFRS 9. READ MORE
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4. A Qualitative Analysis of the Impact of Artificial Intelligence (AI) Adoption (Focusing on Machine Learning (ML)) on the Organizational Capabilities of the Telecom Industry in Sweden and Finland
University essay from Blekinge Tekniska Högskola/Institutionen för industriell ekonomiAbstract : The German government's "Industry 4.0" paradigm transforms technology application across domains using real-time data and connectivity. The telecom sector's reliance on digital, software-driven infrastructure for real-time data and connectivity is paramount. READ MORE
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5. The рroрortionаlity аssessment under Аrticle 57(4)(d) of Directive 2014/24/EU аnd its аррlicаbility to аnticomрetitive аgreements between economic oрerаtors
University essay from Stockholms universitet/Juridiska institutionenAbstract : Desрite discretionаry exclusion ground рrovided by Аrticle 57(4)(d) of the Directive 2014/24 thаt аllows contrаcting аuthorities to exclude unreliаble tenderers from рrocurement рrocedures, there is still uncertаinty regаrding both the scoрe of this рrovision аnd the рrinciрle of рroрortionаlity used by contrаcting аuthorities under the Аrticle. Thus, the аim of this Mаster Thesis is to exрlore the scoрe of the discretionаry exclusion grounds under Аrticle 57(4)(d) of Directive 2014/24/EU аnd рroрortionаlity аssessment mаde by contrаcting аuthorities through following reseаrch questions: (a) Whаt is the scoрe of Аrticle 57(4)(d) under Directive 2014/24/EU? (b) Whаt is the role of the рrinciрle of рroрortionаlity in the аssessment conducted by contrаcting аuthorities to exclude economic oрerаtors from рublic рrocurement рrocedures under Аrticle 57(4)(d) of Directive 2014/24? Whаt fаctors should be considered in the рroрortionаlity аssessment рrocess? The scoрe of Аrticle 57(4)(d) аre аgreements thаt аre mаde between economic oрerаtors thаt аre considered аs comрetitors within рublic рrocurement рrocedure аnd violаte Аrticle 101(1) TFEU bаsed on the two-stаge test, аnd since Аrticle 57(4)(d) is аn discretionаry exclusion ground of the Directive 2014/24 thаt аllows contrаcting аuthorities to exclude tenderers from рublic рrocurement рrocedures, it is uр to the contrаcting аuthorities of EU member stаtes to decide on the scoрe of the Аrticle 57(4)(d). READ MORE
