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The Anti-Tax Avoidance Directive calls for a new chapter in the fight against tax avoidance and abuse in the European Union - as a minimum level of protection against tax avoidance practises is established. Member States have a certain degree of discretion when implementing the directive. They must however make sure that measures transposed are in line with primary EU law. This essay investigates

After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal

Områden där floder mynnar ut i havet kan drabbas av kombinerade händelser av höga havsvattenstånd och höga flöden. När det sker kan konsekvenserna vara betydligt mer omfattande än vid isolerade händelser. För att förbereda samhällen för sådana händelser och undvika katastrofer när de sker är korrekt utfärdade hydrologiska varningar och hydrauliska kartläggningar av stor vikt. Sveriges MeteorologiCoastal floodplains are at risk for combined high discharge and sea level events. Consequences when they occur can be several magnitudes greater than the impact from any isolated event. In this thesis the compounding of different river and coastal flood combinations at three case study sites were studied through the use of 1D/2D-hydraulic modelling software LISFLOOD- FP. The areas were; Henån, Äng

Purpose: Investigate the relation between block ownership and stock liquidity. Methodology: The empirical methods used in this project are of quantitative nature. We use a set of dependent variables representing liquidity measures in order to test how our main explanatory variable, sum of block holdings, affect this. Furthermore, control variables such as market capitalization, share price and vo

Lantbruket står inför stora förändringar till följd av en snabb ökning av den globala befolkningsmängden och klimatförändringar som skapar stor press på värdekedjan för matproduktion. Användningen av teknologier för precisionsodling (PA) har visat sig ha fördelar som kan vara en del av lösningen för dessa framtida utmaningar. Trots detta råder det inte konsensus inom forskarkåren om vilka aspekterThe agricultural industry is going through immense changes due to the rapid growth of the global population and climate change, creating increased pressure on the food supply chain. The use of precision agriculture (PA) technologies have shown benefits that could help solve these challenges. Despite this, there is no consensus among researchers on what aspects affect the adoption of PA technology

Abstract: This thesis analyzes the distribution of profits to labor. The factor share distribution has attracted mounting attention from researchers in the last decades, as it has been identified as a central determining factor for economic inequality. However, how the factor share distribution has developed historically is debated. By analyzing the historical wage share for manufacturing workers

Introduction: Dental caries among preschool children is a global problem, a burden on children’s well-being, and an economic burden on healthcare systems. In Sweden, preschool children with an immigrant background have a higher prevalence of caries. Extensive treatment need and long-standing poor oral health may require dental treatment within hospital care. This study aimed to investigate whether

Sverige genomgår en övergångsfas mellan två olika signalsystem på järnvägen. ATC-2 är det nuvarande punktinformationssystemet som finns på den svenska järnvägen. Detta system ska stegvis ersättas med ERTMS, ett system som ska bli det standardiserade signalsystemet på EU:s järnvägar. Under denna period har Trafikverket i uppdrag av den svenska regeringen att ta fram rapporter som redovisar resultat

Näringslivet kan dra nytta av öppna data på flera olika sätt men man måste vara medvetna om de hinder som finns på i det snabbt växande landskapet av öppna data i Sverige.Open data is broadly expected to generate innovation and economic value for both the public and private sector. Though the diffusion of open data has kept a fast pace, knowledge of visualisation and points of access of open data remains low. Moreover, literature of the private-sector application of open data is still scarce. The first objective of this thesis is to increase the knowledge about the

Sustainable development has become a major goal of development policies across the globe and environmental innovation is commonly viewed as a means to fulfil this goal because it can create growth while simultaneously reducing environmental impact. Recent research in economic geography has provided evidence for a positive relationship between variety in local knowledgebases and innovativeness. Fol