Essays about: "principle-based"

Showing result 1 - 5 of 30 essays containing the word principle-based.

  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. Ownership structure and accounting quality: A study on Swedish private equity backed companies

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Oscar Cederholm; Gustaf Persson; [2023]
    Keywords : Private equity; Accounting quality; Earnings management; Discretionary accruals; Timely loss recognition;

    Abstract : This study investigates how private equity ('PE') ownership affects the accounting quality of its portfolio companies. By using a unique sample of private Swedish PE-backed companies and a non-PE-backed control group, our findings indicate that PE-backed firms exhibit lower accounting quality when measured as discretionary accruals. READ MORE

  4. 3. Strategic processes towards sustainable development in large, international companies: A cross-case analysis using the Framework for Strategic Sustainable Development (FSSD)

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Daniel Simonarson; Friederike Zydorek; [2021]
    Keywords : sustainability; strategy; management; strategic sustainable innovation; sustainable development; FSSD; circular business; systems thinking; Business and Economics;

    Abstract : The discussion of human activities exploiting natural resources and their environmental impact has gained more traction throughout the past decade. Especially the role corporations play in these developments has caused a shift within corporate strategic considerations. READ MORE

  5. 4. Utveckla outnyttjade offentliga ytor : gestaltning av utveckling på en outnyttjad offentlig plats i Uppsala

    University essay from SLU/Dept. of Urban and Rural Development

    Author : Lina Axelsson; Olle Gillsjö; [2019]
    Keywords : Placemaking; Project for public space; Uppsala; outnyttjade platser;

    Abstract : Att skapa bra offentliga ytor med förutsättningar som gör att människor vill använda dem är kärnan inom landskapsarkitektur. Project for public space är en organisation vars målsättning är att hjälpa landskapsarkitekter och stadsplanerare att skapa bra platser. READ MORE

  6. 5. Disaster Capitalism in a neoliberal era: An NGO perspective : A qualitative study of NGO practice, disaster capitalism and the privatisation of the humanitarian sector

    University essay from Högskolan i Jönköping/HLK, Globala studier

    Author : Erik Lago; Charles Drury; [2019]
    Keywords : disaster capitalism; NGO; privatisation; disaster relief; humanitarian work; post-disaster;

    Abstract : The rising number of disasters, both natural and man-made, has created a greater need for humanitarian interventions. Simultaneously, it has also created larger room for disaster capitalism, a phenomenon where certain actors use disasters to push economic interests. READ MORE