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Denna uppsats undersöker de juridiska aspekterna av lågvärdeskapande tjänster inom multinationella företag utifrån ett kritiskt perspektiv. Fokus ligger på regleringen enligt svensk skattelagstiftning och OECD:s riktlinjer för internprissättning. Den utforskar utmaningar och komplexiteten i att definiera och beskatta koncerninterna tjänster, med tonvikt på deras påverkan på strategier för vinstför
Spel och dobbel är något som har funnits i de flesta kulturer i århundraden och är ett ämne där åsikter och intressen går vida isär. Trots att stora delar av världen befinner sig i en finansiell kris, fortsätter spelmarknaden att växa. I takt med att den teknologiska utvecklingen ökar, ökar även tillgängligheten av spel. Den kraftiga tillväxten inom spelsektorn, ger upphov till frågan om hur en maGambling is something that has existed in most cultures for centuries and it is a topic which is highly debated. Despite large parts of the world being in an economic crisis, the gambling sector continues to grow. With the aid of new technology the accessibility of gambling has increased immensely. This raises concern on how to regulate this delicate area, as gambling on the one hand is perceived
Problem: When unknown things, (e.g. a new media) first emerge on the market it is often defined as a threat to the society's values. This phenomenon is called moral panic and seems to be happening right now due to the diffusion of the Internet. Many times teenagers find themselves in the middle of disturbing situations. There are also concerns in the society that the Internet makes teenagers a
In January of 2018, the EU commission presented a new strategy on how the EU will handle plastics in a circular economy. The strategy raises many of the issues the EU face with plastics and plastic waste today, presents several goals for 2030 in this field - such as a >50% recycling rate of plastic waste - and recommends measures the nations could take to improve their management of plastics and p
Existing research shows that corporate climate actions are the result of public policies and a limited range of other factors that can influence business strategy. Managers are depicted as lacking agency in that they passively adhere to "drivers" of climate actions, with little room for autonomy. This study takes issue with such a view by examining agency vis-a-vis managers' temporal orientations.
Background: Signet ring cell (SRC) colorectal cancer is strongly associated with peritoneal metastases (PM), but the role of cytoreductive surgery (CRS) and hyperthermic intraperitoneal chemotherapy (HIPEC) remains uncertain due to poor prognosis. This study aimed to analyse the prognostic impact of SRCs, assess clinical characteristics, and evaluate the risk of open-close laparotomy. Methods: Thi
