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Discriminatory withholding taxation for foreign investment funds.

Cross-border investments made through investment funds are still surrounded by uncertainty, derived by the inexistence of harmonization of direct taxation in the European Union. The uncertainty surrounding the tax treatment, especially in cross-border situations, tend to trigger tax issued such as discrimination and restrictions to fundamental freedoms. More than 3000 funds have claimed a full ref

Characterisky?

Purpose: The purpose of this thesis is to investigate how financial risk-taking within companies is related to the CEOs’ and CFOs’ personal characteristics. Theoretical framework: Using the Upper Echelons Theory (UET) (Hambrick & Mason, 1984) and a literature review of previous studies of the UET, hypotheses are built with the aim to investigate the relationship between the UET characteristic

Technological Innovation & Strategic Planning in a Green Startup

Green innovations are becoming more apparent in today’s business world, and therefore this thesis aims to contribute to the understanding of green product innovation. Particularly in the startup phase of a company, many challenges exist, and the strategic planning process is an important tool in assessing the market and in developing a superior strategy to go against competitors. To understand how

Acquirers’ performance in- and off-merger waves - A study of the Nordic countries

Purpose: The purpose of this research is to examine and compare the Nordic acquirers’ merger and acquisitions performance in two different market settings, defined as: in- and off-merger wave. Furthermore, the authors intend to examine and compare which transaction- and company specific characteristics perform better in both periods. Methodology: This research is classified as quantitative rese

Founder CEO Succession in High Growth Ventures How do entrepreneurs perceive their role as a founder CEO as their companies grow, and what impact does this have on their “decision” to remain in that role?

In order to grow, the founder must go. This is the conventional wisdom which states that when entrepreneurial firms enter a stage of rapid growth the new business quickly surpasses the skills and capacity of the founder. In this phase of rapid growth this paper aims to understand how entrepreneurs perceive their role as founder CEO as their company grows, and what impact this has on their “decisio

The Journey to Entrepreneurship: A Cultural Analysis of Creative Entrepreneurs in a Business Incubator in Finland

This thesis explores the process of becoming a creative entrepreneur and how this process can be supported in and out of an incubator. Using ethnographic methods and cultural analysis, I argue that being an entrepreneur is an overarching lifestyle and the process of becoming one is affected by each individual’s backgrounds, motivations, identities, existing skills, social networks and perceptions

Föräldraansvaret vid bedömningen av barns rätt till personlig assistans

Personlig assistans infördes som stödinsats för personer med funktionshinder 1994. Insatsen är av stor betydelse både för den enskilde och anhöriga. På senare tid har två rättsfall lett till att flera personer fått sin assistans indragen eller fått avslag på ansökan om personlig assistans. Barn med funktionshinder är den grupp som drabbats värst av det restriktiva rättsläget. Utvecklingen har lettPersonal assistance was introduced as a relief effort for people with disabilities in 1994. It is of great importance both for the individual as well as family members. Recently two court cases have resulted in numerous individuals losing their personal assistance, in addition to an increasing number of application rejections. Children with disabilities are the ones most affected. As a result, an

Daylight prediction based on the VSC - DF relation

In 2017, 255 of Sweden's 290 municipalities reported a shortage of residential housing (Boverket, 2017). The answer is to build more. Due to urbanization pressure, concerns for saving valuable agricultural land, growing national and EU demands on energy-efficiency, there is an increasing number of new and dense urban developments. Daylight issues seem to have been of little concern in developm

Religion in a Landscape of Change: The role of Ibadi-Islam in the Contemporary Omani Society

This thesis focuses on understanding the role of Ibadi-Islam in the contemporary Omani society, by looking at how Ibadi traditions are present in the daily lives of young Omanis. Furthermore, it also examines the role of the religious authorities and the government in portraying the Ibadi traditions. The construction of modern-state Oman that began with Sultan Qaboos in 1970 changed the role of re

Effect of sample diluent with different ratios of water in supercritical fluid chromatography

Water is not a popular solvent for SFC because it usually causes peak distortion. In a previous study in the lab it was shown that a water/organic solvent ratio of 9:1 in sample diluent actually produced sharper peak shape compared with the ratio of 1:9. The aim of the current study is thus to do a systematic study of the effect of water in the sample diluent on the retention behaviors of the anal

Being a Manager Just Comes With the Job: Managerial Challenges Law Firms in Sweden Face

Purpose: A lot has been written on the topics revolving around management, professionals and workplace attractiveness. However, the knowledge is fragmented and there is no research that links these three together. The overarching aim of this exploratory research is, therefore, to see how they come together. This will be done by studying a few law firms in Sweden to identify what managerial challen

Tassar, surr och rävansikten. Om djurens funktioner i Elsa Graves En tid i Paradiset

I denna uppsats undersöker jag djurens funktioner i Elsa Graves dagboksberättelse En tid i Paradiset. Djurens funktioner analyseras i dialog med tidigare forskning som uppmärksammat dubbelheter och ambivalenser i författarens poesi. Med stöd i bland annat Mario Ortiz Robles och John Bergers teorier rörande djurens och människans förhållande samt Greg Garrards typologi över framställning av djur, f

SKRA

A stark political system change in Warsaw and an enormous economic spurt have given prominence to private initiatives, leaving behind several public spaces and relevant buildings or at the will of speculative developers. Sports facilities, being one of these public spaces, are having problems of funding, restoration and maintenance, leaving them neglected, though there is a need of them functionin

Walindi Point

The project is to design a small scale lodge on Nsadzi Island in Lake Victoria. It should have the capacity to accommodate about 20 guests overnight, but the possibility for larger events if needed. Since it is crucial to the economical sustainability of the hotel to be able to accommodate a maximum of guests as early as possible, the development should be considered as a planned evolution from in

Cleaning Nairobi - A case study of community-based waste management and environmental justice in an informal settlement

As a response to a lack of formal solid waste management (SWM), CBOs and youth groups have become the main providers of waste collection in informal settlements in Nairobi, Kenya. This thesis is a qualitative case study of community-based waste management (CBWM) in the informal settlements of Mathare, Nairobi. The material from interviews and participant observation is analysed through a lens of S

Aldrig tomt bo : det moderna familjehemmet i skuggan av sociala medier

I dagens samhälle använder vi allt mer sociala medier i vår kommunikation med andra. Under fasen då det sista barnet lämnat hemmet, den så kallade empty nest fasen, intensifieras ofta användandet vilket ger föräldrarna en känsla av välmående. Hur påverkar detta relationen till barnen som nu förväntas bli självständiga och stå på egna ben? Hur väger föräldrarna sin rätt till att hållas informerade

Slopandet av förpackningar. En Etnografisk studie om konsumenters utövande av den förpackningsfria shoppingpraktiken

Syftet med uppsatsen är att öka förståelsen för hur konsumenter praktiskt utövar förpackningsfri shopping och hur de hanterar eventuella problem som uppkommer i utförande av praktiken. Således är vi intresserade av vad som förändras i shoppingpraktiken när en viktig artefakt tas bort, nämligen förpackningen. Förhoppningen är att insikten ska bidra till hur marknadsföring i butik kan användas för a

Recycling acoustic products - improving circular economy in an industrial company

The construction and demolition sector stands for a large amount of the waste produced every year, roughly one third of all waste produced every year in Sweden, comes from this sector. The construction material manu- facturer Ecophon is a world leading company in manufacturing of acoustic products made out of glass wool, which are used in all kind of buildings and the general geometry of an acoust

Investigating the energy demand and supply of a residential neighborhood in Malmö

Facing the climate change and the energy crisis, the governments are taking steps to reduce the energy use and enhance the integration of renewable energy installations. Built environment is attributed to 40% of the global energy use, and the literature indicates that integrating the local renewable energy sources to the grid and meanwhile renovating the buildings can significantly improve the ene