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Abusive Transfer Pricing and Anti-Avoidance Measures in Thailand

Economic contacts between countries have steadily increased over the years. This in part reflects the rapid growth of international economy and the increased investment in several countries. These international business activities have led to the formation of a group of company conducting business activities in two or more countries, which is known as MNEs or multinational enterprises. Nowadays

Åtgärder för att begränsa den svarta marknaden i Sverige

Jag har i denna uppsats analyserat ett antal åtgärders effekter på den svarta marknaden i Sverige. De åtgärder jag har analyserat är både sådana som redan har införts i Sverige och tänkbara framtida åtgärder. De redan genomförda åtgärderna är avdrag för hushållsnäratjänster och byggnadsarbeten alltså de så kallade rot och rut avdragen. Jag har även tittat på de jobbskatteavdragen som har införts o

Framställningen av ECT- behandling för depression i massmedia

The debate about ECT- treatment for depression has got a lot of attention in the media during the past 10 years. There are several actors involved in the debate, but we have chosen to look more closely at how patients' and the professionals' arguments look like. Our intention of writing this work was to investigate how patients' and professionals' views on electroconvulsive therapy

HIV/AIDS and Stigma in Vietnam

HIV/AIDS puts people in many disadvantages such as losing health, losing income and reducing life expectancy. However, another grave problem of people living with HIV/AIDS (PLHAs) is HIV-related stigma. Stigma makes their lives worse in many aspects materially, physically and mentally. This serious matter, unfortunately, exists and requires great efforts to deal with. This essay aims at providing

Rätten till domännamn - En studie av regelverket för domännamn registrerade i Sverige

Syftet med denna undersökning är att granska registrering av domännamn under den svenska toppdomänen .se. Uppsatsen har för avsikt att ge en övergripande insyn i ett aktuellt ämne och analysera problematiken med lagstiftning och regelverk. Uppsatsen har i första han genomförts genom studier av regeringens propositioner, gällande lagtext samt praxis. I andra hand har relevant litteratur använts, inThe aim of this thesis is to investigate the registration process and regulation of domain name registration with the national top domain .se. The thesis intends to provide an overview of a contemporary topic and analyze issues regarding the regulatory framework. It is primarily based upon governmental propositions, applicable legislation and jurisprudence. Secondarily is relevant literature used,

INFLUENCE OF OBESITY AND OVERWEIGHT ON LABOUR MARKET OUTCOMES ACROSS NORTHERN AND SOUTHERN EUROPEAN COUNTRIES – THE CASE OF ELDERLY PEOPLE

This essay investigates influence of obesity on labour market outcomes – earnings per hour and hours worked per week - across two geographical groups of European countries in a sample of elderly people of 50 years old and over. A method of lagged BMI with control for unobserved country specific effects is used. Results obtained are statistically insignificant, which could be due to a small sample

Thailand's Competitive Advantage in ASEAN after Asian Crisis

Analyzing Thailand’s competitive advantage in ASEAN after Asian crisis in 1997 is vital for a nation’s economic development in the region where the neighborhood could be both complementary and hostile. Utilizing Porter’s diamond model with the quantitative approach has concluded that Thailand is ranked as the third-most competitive nation in ASEAN. Malaysia is identified as Thailand’s most awful c

Corporate Governance Strategy in Swedish Venture Capital Firms – A Comparison between Governmental and Private Venture Capital Firms

The purpose of this study is to describe and compare the corporate governance strategies of Swedish private and governmental VC firms. This study uses a qualitative abductive method and conducts five case studies. The authors formulizes a framework based upon Beuselinck et al. (2007). The empirical data comes from five interviews conducted with investment managers from two private and three govern

Motives for Multinational Investments &Taxation Incentives in Turkey and China

The purpose of this thesis is to describe and analyze the motives for investments with special focus on the impact of taxation and implementation of tax incentives in tax systems of Turkey and China depending on the related literature of books , articles , the laws of the both countries and empirical results.

Measuring what directly and indirectly matters: Challenges for nonprofits and for-profits in measuring performance based on organizational purpose

PURPOSE: Our purpose for this study is to describe and analyze the problems and challenges linked to measuring performance in activities directly and indirectly related to organizational purpose. METHODOLOGY: To map the issues and challenges connected to measuring performance based on organizational purpose we have used 8 case studies divided in following categories; 2 sectors (for-profit and nonp

The Use of Management Control Systems in the Hospitality Industry

Purpose: The purpose of the thesis is to describe and analyze the use of management control systems in the hospitality industry. Methodology: The study is mainly a descriptive, multiple case study based on deductive reasoning. However, explanatory elements occur. The nature of the study is to a large extent qualitative and is primarily based on interviews and analysis of current management control

CSR in the Public sector - Illustrated with four case studies in Swedish municipalities

The purpose of our thesis is to describe how CSR is anchored in the public sector, and further to analyze how this work is organized throughout municipal organizations. We have applied a mixed methods approach conducting both a quantitative and a qualitative study. The quantitative approach involves a document study made on all 33 municipalities in the County of Skåne, while the quantitative appro

Controlling innovations - a case study about management control in R&D departments

Purpose: The purpose of this thesis is to describe and analyse the influence of management control systems in innovation and development activities. Methodology: A qualitative inductive approach is used and the thesis is conducted as a multiple descriptive case study, with interviews as the primary data source. Theoretical perspectives: The study uses previous research and studies on the area of m

Determinants of CSR Disclosure in the Swedish Setting - Effect of firm/industry charecteistics along with media exposure on CSR disclosure practices

Purpose: The purpose of this research is to study the relationship of firm and industry characteristics as well as media exposure with CSRD based on the Swedish corporate setting. Second purpose was to find out which system oriented theory or combination of theories best explain the differences in practices among companies. Third purpose was to compare the results with studies previously done in o

CSR Compliance and Disclosure in BRICS: An intra- and inter-country comparison

The constant debate over corporations’ responsibility towards shareholders or stakeholders has provided opinions in excess, though answer few, especially in the context of emerging markets, namely, BRICS. This paper advocates a stakeholder approach that goes hand in hand with corporations’ economic motive. Through the assessment framework developed in the empirical study, an analysis of CSR activi

Optimering av tjänsteföretag / En mobil lösning för processhantering

Sammanfattning Användningen av mobila lösningar ökar kontinuerligt på stora såväl som små företag inom olika branscher. Mobila lösningar används inte bara som kommunikationsredskap utan har flera andra funktioner som möjliggör trådlös datakommunikation mellan två parter eller mer, uppkoppling till internet och användning av dess tjänster samt möjligheter att kunna få fordons positionering i realti

Corruption and Democracy - An empirical investigation using panel data

The assumption of positive effects of democratic reform has come to underlie much of the West’s policy recommendations for developing countries. However, following democratization, many countries have experienced upsurges in corruption levels, undermining the democratic process. This thesis explores the possibility of a nonlinear link between democracy and corruption. If democratization and reduct

Varför online-volontär? : en kvalitativ studie om motiven för att engagera sig och arbeta gratis på ett konstinriktat Community

People, today, use the Internet more and more for everything and there are courses on different aspects of our Internet use: social media, leadership, and networks. However, there is not much said about volunteering online, despite many active online volunteers who work several hours each day. It is relevant to know what inspires and motivates a person to volunteer to keep him or her motivated to