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Syftet med denna uppsats är att utreda och analysera hur införandet av the Principal Purpose Test(PPT-klausulen) i svenska skatteavtal kommer påverka den svenska hanteringen av missbruk av skatteavtalsbestämmelser. Eftersom PPT-klausulen, genom den Mulitlaterala konventionen för att motverka skat-teflykt, har införlivats i skatteavtalet mellan Sverige och Storbritannien, kommer analysen göras med

This thesis analyzes and compares two cases of entrepreneurial projects. One is classified as a failure due to termination and one is classified as success and, in the time of writing, still up and running. The theoretical framework is built on the article “Entrepreneurial motivation” by Scott Shane, Edwin A. Locke Christopher J. Collins published in Human Resource Management Review. This framewor

Objectives: In this thesis we studied the performance of active extension portfolios constructed by using momentum/contrarian strategies. Fundamentally, the difference between the 130/30 and the long-only asset classes is the relaxation from the long-only constraint. The main implication of this study is to find out whether the 130/30 strategy is value adding, in comparison to other actively manag

XBRL is an XML based, meta-tagged financial reporting language, which is anticipated to become one single standard for electronic filing of financial statements. Numerous studies have identified errors and inconsistencies in XBRL filings. Error-laden XBRL documents are a serious concern for many stakeholders. Many questions have been raised regarding the potential assurance of XBRL filings. These

Syftet med uppsatsen är att med hjälp av begreppet sublimitet utveckla förståelsen för hur Sojourner Truths tal vid ett kvinnorättskonvent i Ohio 1851 fungerade argumentativt i sin kontext. För att nå en sådan förståelse gör vi en neo-aristotelisk analys och kompletterar den med en syn på talet utifrån begreppet "det sublima". Vi ser på sublimitet som ett sätt att förstå talets effekt på

In 2018, the satirical public service prime time programme ‘Svenska Nyheter’ (Swedish News, SVT, 2018-) sparked a serious and multifaceted debate in Swedish press and comments sections, after launching the web tool ‘SKOLKO’ (translates into ‘SCHOOL QUE’ but also connotes the word ‘skolka’, meaning ‘to cutting class’). The tool was designed to make fun of but also correct an unfair allocations syst

The purpose of this thesis is to develop a theoretical framework that enables a company to design an appropriate channel strategy, to handle communication between the company and its end customers. Methodology: The approach for this master thesis can be described as a combination of an exploratory and problem solving study. It started with a literature study, and the knowledge and inspiration led

This thesis addresses the highly topical subject of global income inequality within the developed economies. A constructive analysis approach inspired by Swedish political scientists Bo Rothstein, Lennart Lundquist and Björn Badersten is employed analyze the economics blockbuster Capital in the Twenty-First Century by French economist Thomas Piketty. Empirical, normative and constructive theories

Denna uppsats handlar om hur ett globalt företag påverkar bilden av Sverige i världen men också hos ”svenskar” själva. Uppsatsen är ett försök till att förstå på vilket sätt detta sker. Med utgångspunkt i teorier om nationen som en diskursiv formation och med diskursteorins redskap för hur betydelsefixeringar konstrueras och reproduceras, kan den diskurs om svenskhet som IKEA skapar kartläggas. Ge

The Swedish district heating market is becoming increasingly saturated, whilst the UK heat market is about to run into copious turmoil due to the faltering and decreasing levels of natural gas available. Swedish companies are looking to enter new market segments, and there seems to be something stirring under the surface in terms of district heating in the UK. The development of district heating i

The purpose of this study is to identify potential factors impacting the internationalization process of a small- or medium sized fashion company. We aim to shed light on potential key factors that can provide an understanding of a successful internationalization process and illustrate our findings in a model applicable to firms with similar characteristics. The study is conducted through a qualit

Despite the current attempt of scholars over the last decades to liberate literature from the dualistic, binary-minded gender thinking by presenting multiple concepts of gender identity construction (cf. Pullen & Simpson 2009; Linstead & Pullen 2006), our society is still constructed by the differentiation of women and men based on stereotypes (Nentwich 2006; Billing & Alvesson 2000).

Aim: The aim of this degree project is to carry out the corporate wide analysis and investigation to identify the existing and upcoming sustainable practices in Thule AB, general awareness and perception on sustainability among employees and to calculate carbon footprint of a bike rack, a Thule product produced at Seymour plant, USA. Approach: We embarked on this project by dividing it into two di

This thesis provides insights into consumers´ emotions influen-cing the decision-making process when buying and consuming ecological grocery products. Based on a constructionist perspective and an abductive view on the relation between theory and research, a qualitative ap-proach has been applied in order to fulfill the purpose of this study and to obtain in-depth knowledge about consumers’ emotio

Purpose of thesis: The main objective of this study is to evaluate the most salient store attributes that influence store choice of Vietnamese grocery consumers. The store choice phenomenon herein is analyzed under the fierce competition between traditional grocery channel and modern retailers. The research also aims to discover underlying reasons why Vietnamese grocery consumers choose traditiona

The purpose of this paper is to shed light on possible cultural, political and legal problems and possibilities that may arise when western companies enter the Chinese market by means of an industrial park. Conclusions: Industrial parks are not a universal establishment strategy that solves all potential problems. For small and medium enterprises entering the Chinese market through an industrial p

We found that Swedish fashion companies are ambivalent towards enhancing or concealing their country of origin. Although brand managers acknowledge Swedish country of origin effects as positive in general, their marketing communication is sometimes more focused on positioning the brand as an international label without boundaries. Generally, Björn Borg tries to capitalize on their Swedish country