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Reinforcing Corporate Social Responsibility through Collective Bargaining in China: A new wave of Social Change

Ever since corporate social responsibility (CSR) became a prominent school of thought, this subject has constantly upgraded itself to keep pace with the fast-changing world. However, given that CSR is largely a market-driven, top-down response, it has entered into a bottleneck where downstream stakeholders are out of the picture. Speaking of improving labour standards via CSR, when business and no

General Anti-Avoidance Rules and Legal Certainty in Sweden, USA and China – A taxation determined by legal culture?

Förekomsten av att skattskyldiga genomför arrangemang utan affärsmässigt syfte för att kringgå skattelagstiftningen och sänka sin beskattning, id est skatteflykt, motverkas i de flesta rättssystem med olika metoder. De flesta jurisdiktioner har implementerat inte endast specifika skatteflyktsregler (”SAARs”), utan även generella så kallade General Anti-Avoidance Rules (”GAARs”) för att motverka skThe occurrence of taxpayers implementing arrangements without commercial purpose to avoid tax laws and reduce their taxation, id est tax avoidance, is counteracted in most legal systems with different methods. Most jurisdictions have implemented not only Specific Anti-Avoidance Rules ("SAARs"), but also General Anti Avoidance Rules ("GAARs") to counteract tax avoidance. The top

More Than a Family Reunion: An Ethnographic Study of Chinese Migrant Hosts in Visiting Friends and Relatives Tourism

I fokus för denna mastersuppsats står den form av turism som går under benämningen VFR, Visiting Friends and Relatives. Syftet är att med etnografiska metoder undersöka hur kineser bosatta i Sverige fungerar som värdar vid besök av vänner och släktingar från hemlandet. Ett mål är att resultaten i form av nya kunskaper och insikter om värdskapsstrategier och skapandet av gästfria miljöer skall bidr

The Physical Foundation of the Patterning of Physical Action Verbs : A Study of Chinese Verbs

Popular Abstract in Swedish Den fysiska grunden för fysiska aktionsverbThis work is a study of verbal semantics with a focus on the discussion and illustration of the role of body parts and the semantic incorporation into verbal roots of the actions that involve various body parts. Following a general discussion of the basic issues of language construction and human body actions with the image schemas of force-dynamics presented in line with the framework of cognitiv