Sökresultat

Skatteflykt, skatteundandragande och aggressiv skatteplanering av företag underminerar staters förmåga att respektera, skydda och uppfylla mänskliga rättigheter eftersom stater berövas nödvändiga resurser för att förverkliga ekonomiska, sociala och kulturella såväl som medborgerliga och politiska rättigheter. Företags skattebeteenden har tidigare betraktats som en elefant i rummet inom Förenta natCorporate tax evasion, tax avoidance, and aggressive tax planning undermine states’ ability to protect, respect and fulfill human rights since states are deprived of necessary resources to realize economic, social and cultural rights as well as civil and political rights. Corporate tax has previously been called the elephant in the room within the United Nations’ (‘UN’) framework of Business and H

Studien undersöker om de svenska riksdagspartiernas invandringspolitik har påverkats till följd av Sverigedemokraternas tilltagande väljarstöd under perioden 2010 till 2018. Detta för att pröva huruvida ett ökat väljarstöd för Sverigedemokraterna har “smittoeffekter” på partisystemet, och leder till att resterande riksdagspartier blir mer invandringsrestriktiva. Studien undersöker även hur mainstr

In a time where it is believed that the administrative cooperation between the Members States, in the form of exchange of information and, in particular, thought the mandatory automatic exchange of information without preconditions, is the most effective means of enhancing the correct assessment of taxes in cross-border situations, the bulk of information exchanged increased enormously. As the Eur

Entrepreneurial agency theory has been designated as an important field of research within the corporate entrepreneurial context. When ownership structures in well-established corporations change, certain agitation can result. These ownership changes can subsequently influence entrepreneurial agency in such ventures. As a change of ownership in small to medium-sized enterprises (SMEs) has an even

The purpose of the report is to examine the content of a sustainability certification instrument, developed by an organization in constructing industry called Citylab. And to explore how it is interpreted by those who use the instrument. The investigation is conducted to answer the research question: Requirements are set when planning sustainability certified districts. Is it likely that these req

Samråd är ett obligatoriskt moment i den svenska samhällsplaneringen i dag. Samtidigt visar forskning att det lagstadgade samrådet inte är tillräckligt för att skapa ett medborgardeltagande som har inflytande och är representativt. Uppsatsen har studerat metoder för medborgardialog i Stockholms stads projekt Fokus Skärholmen. Eftersom Fokus Skärholmen är ett pilotprojekt för socialt hållbar stadsuConsultation is a mandatory element in Swedish community planning today. At the same time, research shows that the statutory consultation is not sufficient to create a civic participation that is influential and representative. The thesis has studied methods for citizen dialogue in the City of Stockholm's project Fokus Skärholmen. Since Fokus Skärholmen is a pilot project for socially sustaina

Digital technology has deeply influenced the social and business environment, and digital marketing is becoming a mainstream marketing strategy. The digital age has brought both benefits and challenges to the marketing teams. Faced with the increasing challenges, one way for marketing teams to improve their competitiveness is to acquire highly skilled talents. So far, research on the skill require

This paper aims to empirically examine the effect, if any, of each Corporate Social Responsibility dimension (i.e., Environmental, Social, and Governance activities) on firms’ credit risk for two countries with a different CSR culture, Canada and Mexico. We used Probability of Default and Credit Default Swaps spread, with 1-year and 5-years maturities, as credit risk proxies for a sample of 287 fi

Organizations today are heavily reliant on data to make the right decisions, and Self-Service Business Intelligence (SSBI) rose to prominence with the promise to solve some of the problems related to traditional Business Intelligence. Despite the promises of SSBI, many initiatives fail or do not reach their full potential. Related literature has identified user-related challenges of SSBI, but no s

Land use for reindeer husbandry and forestry are overlapping in large areas of northern Sweden. This co-location is characterized by dynamics in which the forest industry owns the land and the power to transform it, and the reindeer industry possesses a user-right for reindeer grazing and herding. During the last couple of years, critique towards the forest industry has grown louder, and reindeer-

The primary purpose of the study is to get a deeper understanding about managers inheriting the role of corporate ambassadors on LinkedIn, and how it impacts their sense of managerial identity. One aspect of this topic is the interrogation of the blurred lines between the professional and private identities of the managers. The study was conducted in line with the qualitative research technique wh

This paper investigates the determinants of CDS spreads in the US, following the spread of the COVID-19 pandemic in early 2020. The pandemic led to an increased volatility and credit risk, as supply and demand suffered. By introducing measures related to COVID-19 we try to explain changes in CDS spreads in the US during the pandemic. The results show that the magnitude of the pandemic, measured by

Family firms play an important role in the global economy. Family firms are defined as firms owned and managed by a family constellation. While their governance structure is different from non-family firms, family firms face similar questions of internalisation as their non-family counterparts. This study aims to determine how non-financial aspects may motivate the choice of internalising in f

Hållbarhet och kommunal acceptans för vindkraft. Klimatförändring och energiomställning – den ena nämns sällan utan den andra. En av vår tids mest aktuella frågor som berör alla delar av vårt samhälle. Sverige behöver mer förnybar el. Men samtidigt som tidsramen för att hålla den globala medeltemperaturen under 1,5 °C blir allt mindre avslår svenska kommuner allt fler vindkraftsparker då det finnDue to climate change, the transition to renewable energy systems has become increasingly urgent, and wind power has been identified as a significant facilitator in the transition of Swedens energy system. However, the rapid development of wind power has resulted in increased levels of local resistance, where the socioeconomic consequences on local communities have been highlighted by politicians,

Purpose: The purpose of this thesis is to expand the knowledge of how CSOs can increase their performance in the change toward sustainable businesses in the Swedish context. To investigate this, the study will focus on successful CSOs chosen by specific criterias in order to gather up-to-date insights from relevant CSOs operating in the leading sustainable country. More precisely, the study intend

With the vast processes of digitalization and digitization taking place in many countries in the world, the small northeastern European country Estonia has managed to make incredible advancements in the field of technology and in creating a digital society. Today, the most digitized country and government in the world provides a vast majority of governmental services online, presents the most unic

In today's globalised economy, food system actors seek to introduce more sustainable structures in terms of alternative food systems, including short food supply chains, local food systems and organic food production, to reduce environmental impact and achieve social benefits. Using the Multi-Level Perspective to analyse expert interviews and the results of a citizen survey, this thesis explor

Uppgiften med examensarbetet är att skapa ett HMI (Human Machine Interface) till en robot som ska stapla lådor på en pall enligt angivet staplingsmönster. Funktionerna som var nödvändiga för att få HMI-programmet att fungera kommer att gås igenom. Även mycket av hur programmet är uppbyggt och hur de olika problemen löstes kommer tas upp. Arbetet undersöker även om programmet skulle kunna göras åte

Den här uppsatsen har behandlat en ny variant av haloeffekten som vi benämner personlighetsbaserad kompetenshalo. Den handlar om att personlighetsbeskrivning påverkar bedömning av kompetens. Studiens frågeställning var om det fanns någon skillnad i den personlighetsbaserade kompetenshalons styrka beroende på om individen som skattas tillhör en ingrupp eller ej, där grupptillhörighet kategoriseras This thesis examined a new variant of the halo effect, which we call personality-based competence halo. It concerns personality description influencing the judgment of competence. The study investigated whether there was any difference in the strength of the personality-based competence halo depending on whether the individual being assessed belongs to an in- or outgroup, whereby age was the varia