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This thesis investigates the impact of the OECD’s Base Erosion and Profit Shifting (BEPS) Action Plan on corporate tax revenue in Latin America. To evaluate the policy implementation, we construct the Tax Avoidance Policy Score (TAPS), a composite index measuring anti-avoidance efforts aligned with BEPS minimum standards from 2000 to 2021. Using a staggered difference-in-differences approach and m
This master thesis investigates how a manufacturing company develops and implements packaging solutions for sustainable development, using ASSA ABLOY as a case study. Focusing on the sliding door operator produced at a manufacturing plant in Eastern Europe, the study explores the environmental and economic impacts of packaging throughout its life cycle and the internal packaging innovation process
The increasing urgency of climate change, coupled with the energy crisis and resource scarcity, demands radical and resilient building solutions. Buildings currently consume a significant portion of energy – in the Nordic context, primarily for indoor space conditioning – highlighting their vulnerability to future climate impacts. Free-running buildings, operating without any energy for heating,
This thesis is a study into how discourses of environmental justice are created in campaigns in a contemporary movement. Using the case of the Norwegian environmental and climate organisation Natur og Ungdom, and more specifically their campaign against illegally set wind turbines on Fosen, Norway, where Sámi reindeer herding has been practices for generations. As a theoretical framework Schlosbe
Digital platforms have become a crucial tool for career planning, especially for young people in the beginning of their careers. Today’s students must navigate numerous career options while adapting to new digital norms around personal branding and showcasing success. These platforms provide valuable opportunities for inspiration and building a professional identity, enhancing career planning. How
Stacked heterostructures of two-dimensional (2D) materials are emerging as promising building blocks for a wide range of applications. These devices, which range from tunneling transistors to light-emitting diodes, use the properties of 2D materials that are not accessible by their bulk counterparts. However, with the current growth techniques, a scalable mass production of high-quality 2D heteros
This thesis investigates the unique queer male engagement with the podcast My Dad Wrote a Porno and its source material, the erotic novella Belinda Blinked. While gay or bisexual males are never present in the fictional story in the book series, queer male fans are amongst the most outspoken in online communities dedicated to the show. The matter of representation of queer males in media is a curr
Denna uppsats handlar om att kartlägga och belysa proportionalitetsprincipen utifrån ett svensk och europeiskt perspektiv. Proportionalitetsprincipen är en allmän rättsprincip. Allmänna principer kan användas för att ge en yttre ram för hur ett rättsligt problem skall lösas. Allmänna rättsprinciper används ofta för att komplettera den befintliga rätten genom att fylla ut luckor i rätten eller geno
Ett offentligt uppköpserbjudande avser ett erbjudande på generellt angivna villkor om att överta aktierna i ett annat bolag, vars aktier är noterade på en börs eller auktoriserad marknadsplats, riktat till aktieägarna i det bolag som skall förvärvas, målbolaget. Då erbjudandet sker på värdepappersmarknaden påverkas allmänhetens förtroende för denna marknad av hur erbjudandet utformas och genomförs
Fulltext är ej tillgänglig i elektronisk form. För lån/kopia av tryckt uppsats kontakta Medicinska fakultetens bibliotek, Lunds universitet
Syftet med denna uppsats är att studera ett tjänsteföretags implementering av CSR för att få en ökad förståelse om vilka faktorer som påverkar implementeringen av den. Vi har utgått från det interna företagsperspektivet för att på lämpligt sätt kunna besvara vår problemformulering. Vi har gjort en fallstudie med ett kvalitativt tillvägagångssätt med abduktiv ansats. Vi har utgått från traditionell
Dagens samhälle har blivit alltmer komplext vilket lett till att företag måste söka nya tillvägagångssätt för att hävda sig i den alltmer rådande konkurrensen. Företag måste i och med globaliseringens framfart bli mer effektiva i sin marknadsföring och på något vis skapa mervärde hos konsumenten för att urskilja sig gentemot sina konkurrenter. Uppsatsen Varumärke.com behandlar huruvida företag kan
This study is about diplomatic recognition, and why some states have not received full diplomatic recognition from the international community. The central research-problem focuses on the factors that affect a state's foreign policy decision not to recognize other states. Taiwan and Kosovo are chosen as research-cases through a strategic case-selection. The theoretical framework used in this s
Syftet med den här undersökningen var att med hjälp av Stig Dagermans novell Att döda ett barn undersöka hur en skönlitterär berättelse kan fungera retoriskt. Novellen användes 1948 i en trafikkampanj som NTF stod bakom. Undersökningen skulle göras genom att analysera hur Dagerman har använt sig av retoriska grepp, samt hur han och NTF förhållit sig till den retoriska situationen och vad detta kan
According to the literature, transaction costs are influenced by several factors, ranging from institutional differences to asymmetric information. However, testing these hypotheses requires rich data not usually available in historical sources. In this study, we use a large-scale census of 1749 to analyze price gaps of wheat across rural municipalities and their local markets in Old Castile. For
Thermal modification is a widely used technology for enhancing the dimensional stability and durability of wood. However, thermal degradation reactions in wood are complex and depend on the process conditions applied. Degradation products from thermal wood modification are expected to affect the wood chemistry and the wood–water interactions of the thermally modified wood. In this paper, we invest
The standard of proof at the International Court of Justice (ICJ) is a central, yet underexplored, aspect of its judicial decision-making. Although central in shaping both fact-establishment and judicial outcomes, the articulation and application of the standard of proof by the Court are marked by inconsistency and a lack of transparent justification. This inconsistency is often linked to an assumThe standard of proof at the International Court of Justice (ICJ) is a central, yet underexplored, aspect of its judicial decision-making. Although central in shaping both fact-establishment and judicial outcomes, the articulation and application of the standard of proof by the Court are marked by inconsistency and a lack of transparent justification. This inconsistency is often linked to an assum
Context: Land-use intensification to increase yields is often detrimental to biodiversity undermining the provision of ecosystem services. However, it is questionable if ecosystem service providers contribute to ecological intensification by achieving the same or higher yields than conventional high-intensity agriculture. Objectives: In this study, we aimed to disentangle the effects of local and
The formation of platoons, where groups of vehicles follow each other at close distances, has the potential to increase road capacity. In this paper, a decentralized control approach is presented that extends the well-known constant headway vehicle following approach to the two-dimensional case, i.e., lateral control is included in addition to the longitudinal control. The presented control scheme
