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This master thesis investigates the need for a new Permanent Establishment (PE) definition for digital purposes in Double Tax Treaties (DTTs). In the core of the necessity to pursue the analysis of this, are the digital economic developments, and the challenges that they pose for international tax law, policymakers, countries, and businesses. More specifically, the physical presence of digitalize
Violence and harassment in the world of work is a complex issue that has numerous manifestations. This thesis provides an overview of the international law around violence and harassment at the workplace, both taking into the account the new ILO Convention on the Violence and Harassment, C 190 and the previous legal instruments that had touched on this issue. In so doing, it assesses the potential
This paper aims to answer the following research question: “To what degree do informal institutions influence the business strategy of developed multinational enterprises in China?” By using the comparison of existing literature and two primary interviews from strategic professionals, we were able to discover the most important factors for DMNEs to consider when entering China. The Uppsala Mode
The addressees of EU competition rules are designated as undertakings. EU antitrust and merger rules apply only where an entity constitutes an undertaking. The notion of undertaking is not defined in the Treaties, rather it is developed in the case-law of the Court of Justice of the European Union and the decisional practice of the European Commission. An undertaking is defined as any entity engag
The present study addresses the relationship between stunting and open defecation in India, 2015. The lack of proper sanitation allows pathogens to spread and generate fecal transmissible illnesses (FTIs), hence hampering the correct absorption of nutrients in the body and the consequent child’s development. The expectation is that a higher open defecation rate is associated with a higher stunting
With the development of the global economy in the 21st century, enterprise risk management (ERM) has been more impactfully implemented by firms. Academics have studied the relationship between ERM and firms’ performance, yet few studies have covered the relationship between ERM and default risk, let alone the comparison study between banks in China and banks in Nordic countries, the two important
Vehicle Mileage Taxation is a proposed improvement to addressing external costs of driving. A key hurdle for its implementation is its acceptability by the public. Theories of psychological reactance, fairness perception and status quo bias are explored as influences on tax reform perception. Data, representative for Sweden, was collected from 407 individuals in an online survey. A framing exper
The topic of immigration and its management is very controversial and highly discussed. Hence, it continues to have a huge impact on the today’s societies and the political climate. The purpose of this study is to analyze the impact of the following socio-economic factors: satisfaction, security and dynamics regarding the fear of immigration in East Germany. The main goal is to investigate the dif
This paper attempt to explore how memories are affected by memorial landscape architecture through a psychological perspective, known as the affordance. In order to conduct this interdisciplinary research including design, psychology and memory studies, this research project is grounded in a case study of the Tsunami Memorial, Gravitational Ripples, in Stockholm. By using a phenomenological appro
Research Problem: Existent literature has predominantly focused on applying the concept of CSR on large corporations, disregarding the role of CSR in startups despite the fact that CSR related aspects especially in relation to sustainability provide a fruitful avenue for new ventures to base their competitive advantage on. Investigation of the link between CSR and startups is needed since emerging
This essay aims to, with the support of an extensive corpus study, investigate the use of gotten in British English. Gotten is an alternative past participle of get which occurs mainly in American English, but is British in origin. The main goals of this essay are to investigate if and how this word is used in current British English, as well as how its use may have developed since the late 20th c
The development of English into a dynamic and diverse compound of language varieties has led to a spread of non-standard grammar features. Such linguistic development affects language education, and thus the significance of common non-standard grammar features needs to be explored. The purpose of this study was thus to investigate the significance of traditional “correctness” of grammar in relatio
The aim of this Thesis Project was to develop a general risk management approach for assessing the expansion of a centralized water system in Central Asian countries. In order to develop the general approach, a case study was performed in Pavlodar, Kazakhstan. The basis for developing the approach was literature study, data collection, interviews, focus group discussion (FGD) and observations made
Diabetes is an increasing problem in the world, where obesity is a large risk factor for developing the most common type of diabetes, i.e. type 2 diabetes. Numerous pharmaceuticals exist for managing the disease. The importance of the consumption of healthy foods is less emphasised albeit being an important and effective tool for managing the disease. The master thesis aimed at investigating how c
Since August 2017, more than 655,500 Rohingyas fled from Myanmar to Bangladesh escaping what has been categorized as an Ethnic Cleansing. Their legal status of stateless and non-recognized refugees in Bangladesh, combined with multiple violent encounters and their currently precarious living conditions in Bangladesh is what have turned the world’s attention to The Cox Bazar, where arguably the mos
The phenomenon of interest here is change management in the tobacco industry in a European policy context. The purpose of this paper is to investigate how one European-based tobacco company approaches change management in an effort to combat strict regulatory changes stemming from the recently revised and highly enforced European Union (EU) 2014 Tobacco Products Directive (TPD). Comparing the Comp
This study examines China’s CO2 emissions from 1990 – 2015. Using the LMDI decomposition analysis to calculate energy factors, in order to identify the key sectors contributing to CO2 emissions. While the paper will also take forecasted scenarios from other research alongside consideration of China’s policy implementations in effect in order to reduce CO2 emissions. This paper also uses the Enviro
The enactment of the Water Sustainability Act by the province of British Columbia, Canada, in 2016 signals a shift towards a more decentralized and localized approach to water governance in the province. In this context, this thesis explores the history of development in the socio- ecologically significant Fraser Basin and identifies that a unique and successful form of collective- action to addre
Fungi belonging to the genus Trichoderma are filamentous and soilborne, and are usually known for their plant growth-stimulating effects. Trichoderma viride is one of the species belonging to the genus, and is recognized as a plant symbiont known to improve plant growth and pathogen protection. Trichoderma species produce certain antifungal and antibiotic agents called peptaibols, as secondary met
South Koreans today take a remarkably liberal attitude towards plastic surgery, as the highest per capita consumers of plastic surgery in the world. This rise in surgery has accompanied dramatic change in the Korean attitude towards the body and advanced a new attitude, one that was rare as recent as in 1990. Moreover, this contradicts the long held Confucian attitude towards the body. Originating
