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Hybrid mismatch arrangements, which exploit differences in the tax treatment of dividends and interest as well as differences in the classification of financial instruments between two or more countries, have been found to be a widely used tool in aggressive tax planning since multinational companies using hybrid financial instruments could benefit from the “double dip” phenomenon. This issue has
The purpose of this study is to advance the theoretical knowledge of internationalisation of small and medium-sized firms from an individual perspective. In particular, the research takes a cognitive approach in understanding how experiential knowledge shapes entrepreneurs’ uncertainty perception and thus their willingness to recognise and act upon export opportunities. Six in-depth, semi-structur
Thesis purpose: To identify and describe the corporate brand identity of a successful company from the mobile gaming industry, examining its corporate brand development at different growth stages. Methodology: This thesis assumes a constructionist ontological stance and interpretivist epistemological position. We chose an exploratory, qualitative single case study approach where semi-structured i
Purpose: This master thesis aims at bridging the distinct notions of production and consumption by investigating how well-established consumption frameworks gain significance in the employment world. Therefore, we ask how Gen Y talents experience their jobs as commodities and act as consumers in the workplace as a reaction to this comodification. The purpose of this paper is to gain a general unde
Community constitutes one important context that influences the decision and choices in adolescents’ educational development and life course. Little research has investigated how educational expectations differ between the rural and urban community in China. This study constructs a combined theoretical framework of family socioeconomic status and social capital to explain how family human, financi
Detta examensarbete bygger på min översättning av ett utdrag ur den argentinske författaren och journalisten Andrés Oppenheimers bok ¡Basta de historias! La obsesión latinoamericana con el pasado, y las doce claves del futuro (2012), som jag översatt till Sluta drömma! Latinamerikas fixering vid sitt förflutna och de tolv avgörande framtidsfrågorna. Examensarbetet inleds med en analys av källtexte
The exemptions for certain activities in the public interest of art.132(1) of the VAT Directive are confined to those supplies of goods and services carried out by bodies governed by public law. Article 133 of the Directive enables the Member States to grant to bodies other than those governed by public law, in accordance with certain conditions, the exemption of those transactions related to hosp
Idag finns det många applikationer till smartphonen ute på marknaden vars syfte är att underlätta träning. Applikationer öppnar upp för möjligheten att för logg, redovisa övningar och progression. Samtidigt visar det sig att majoriteten av gymmedlemmarna fortfarande använder papper och penna vid bokföring av träningsresultat. Syftet med detta exjobb är att designa en applikation med ett användarväToday there are many applications for the smartphone on the market whose purpose is to facilitate the training. Applications open up the possibility to log, reporting exercises and progression. Meanwhile, it turns out that the majority of the gym members are still using pen and paper when logging training results. The purpose of this thesis is to design an application containing an user friendly i
Min uppsats syftar till att behandla en retorisk forskningsfråga inom ett inramat område. Jag kommer att analysera en artikel skriven av Robert L. Scott och jämföra hans tes med en grupp tänkare från antiken med fokus på kunskapsteori.
In an attempt to bring about the end to a conflict situation at all costs, peace agreements often end up containing terms that may be deemed controversial. One such example would be terms that confer immunity on perpetrators of international crimes. Concurrently, there exist in international law legal norms that require, or allow, States to pursue a criminal prosecution regarding perpetrators of s
Nowadays, the supply of electronic services constitutes an important part of commerce over the Internet and is expected to grow significantly in the future. Taxing the consumption of electronic services has proven not to be an easy task, especially in regard to its provision for non-taxable persons. In the European Union the approach is to tax them at destination (though intra-Community supplies a
There is no doubt that the the Web constitutes an important channel and platform for public discourse and cultural exchange, and that our times will be remembered by accessing the archives of the Web. This is also to say, that perception of the web – present and past – is shaped and governed by the media we and our machines perceive it with. So with what media do we archive it? Recording media is
In the last few years there has been a huge growth in the e-book market, and many copyrighted works are published as e-books before the analogue versions are printed, if they are ever printed. In order to provide e-book lending services, libraries must sign copious amounts of license agreements with materials distributors. Due to restrictive terms in license agreements, legal exceptions to copyrig
To sustain attention rather than getting caught by distractions is of utter importance for our working memory. The present study compared two techniques, transcranial direct current stimulation (tDCS) and white noise, as an attempt to enhance the attention of the test subjects. Attention was tested with a go/no-go test and working memory with an n-back test. The findings showed that the test subje
Spillover effects and systemic risk contribution of institutions, as measured by their CoVaR and delta-CoVaR respectively, is one way of assessing risk both for an institution in isolation, as well as for regulators and the economy as a whole. CoVaR is the q%-VaR of an institution conditional on another institution already being at its q%-VaR level, whereas delta-CoVaR measures each institution’s
Museums, as we know them, originate from the enlightened modernity with its emphasis on rationality and positivism. Today, however, modernity is highly contested, and the role of the museum has shifted. We argue that historical museum exhibitions operate in the boundary between didactics and experiences, which in turn affects the way exhibitions communicate with its visitors. The aim of this thesi
The culture proposal "Time for culture" emphasizes that the financial responsibility should not only be dependent on public funding, but private funders and non profit agencies should also take increased financial responsibility. The increasing demand for financial independency, has created a new position for cultural institutions. This has led to this study that wants to find out how th
During museum visits, I have reacted upon how antiquity is displayed in museums and how the mediation of antiquity’s cultural history often is absent. The display technique and the selection of the displayed materials enhance an arts historical perspective of the past. The aim of this master´s thesis is therefore to study why antiquity is mediated as art historical objects in museums and under wha
The concept of authenticity is hard to define and may vary in time, place, and between different cultures and societies. We have aimed to explore the emotional experience of authenticity, the fascination for the real things from the past. In this thesis we have approached the subject in a museum context, specifically in historical exhibitions. The emphasis is on how museum staff argues the use of
As Muslim communities have become more permanently established in Western European societies, debates around the public practice of Islam in these societies have become more prevalent, while the “global war on terror” rhetoric has aided the construction of Muslim minorities into “Others” along lines of religious and cultural differences. Based on theories of minority participation in the public sp
