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Inför en digitaliserad, global ekonomi, vari nära hälften av multinationella företagsvinster går obeskattade, står vi på randen till en ny ordning för gränsöverskridande företagsbeskattning. Med sin tvåpelarlösning söker OECD lägga de första byggstenarna. En internationell minimiskatt, att krävas ut från stora multinationella gruppers slutliga föräldrar, föreslås att mota baseroderande skatteplaneFacing a digitalized global economy, where almost half of multinational corporate profits go untaxed, we find ourselves on the verge of tax revolution. With its two-pillar solution, the OECD seeks to lay the first building blocks of a new system for cross-border corporate income taxation. To counter avoidance, states are presented with an international top up minimum tax, to be charged at multinat

All words in Swedish have a particular melody. There are two tonal patterns that are observed in different prosodic and morphological contexts – accent 1 and accent 2. The tone of accent 1 is the default melody in Swedish and is said to be of intonational nature. The melody of accent 2, on the other hand, only occurs in presence of certain suffixes in the word, hence, accent 2 is claimed to be a p

The purpose of this work was to contribute to the creation of a prototype of a new type of robot called Agile Parallel Kinematic Manipulator or AgilePKM for short. Designing, building and controlling a new type of robot is a task which goes beyond the scope of any master thesis project, but there are subtasks which are more suitable to handle within the available time frame. A principle design wil

Since the 1970’s there has been several attempts within the UN at drafting a binding instrument on business and human rights. Up until today, none of the attempts at adopting binding standards have succeeded, with the only successful initiative being the United Nations Guiding Principles on Business and Human Rights – a voluntary set of guiding principles meant to further the respect for human rig

The current study aimed to investigate the relationship between pediatric OCD and three emotion-related constructs; incompleteness, harm avoidance, and disgust sensitivity. Participants were 52 treatment seeking children and adolescents (aged 8-17 years) who were diagnosed with OCD or an anxiety disorder. Data was collected through self-report measures of incompleteness, harm avoidance, disgust se

Development and international relations discourses have for a long-time represented women through dichotomous portrayals, either as liberated Western women or as oppressed Eastern women. The former being the heroic saviour of the latter. The subject of Western women joining the Islamic State, has not only received extensive media attention but proved the dichotomous portrayals of women to be insuf

Women’s representation and participation in the forming of peace agreements are argued to have a positive impact on peace. This paper contributes to a deeper understanding of the necessary preconditions for securing women’s representation at the negotiation table. Through a comparative study in which feminist theory is applied to three cases (Liberia, Nepal, and Colombia) that experienced differen

In industrial circles, in political parties, and in newspapers, there is seldom one reiterating issue that concerns the general public more than the situation of a national economy, as well as how to secure or to undo the practice of it. What is arguably one of the core principals of modern cultures, especially in European societies, not just being a nuclear unit in a bigger economy, but enacting

Entrepreneurship from a neuropsychological approach is certainly a field worth investigating. This dissertation aims to closely investigate the influence of OCD and OCPD traits and behavioral patterns on entrepreneurial decision-making. In the analysis of the study, this paper uses a sample of 11 semi-structured interviews divided between OCD and OCPD entrepreneurs. The closing results of the thes

This thesis investigates the effect of relaxing the assumption of full rationality on a frictional search and matching market with transferable utilities. It has previously been shown that such markets without transferable utilities may exhibit agents searching for a matching partner for longer than optimal due to them overestimating their prospects on the market. Reduced search frictions further

The market of plant based dairy alternatives such as yoghurt alternatives continues to grow as more information on the environmental impact of traditional dairy products become available. The plant-based yoghurt alternatives come with a new set of problems, including longer fermentation times and poor gel structure formation. The aim of the project was to see if fermented yoghurt alternatives coul

Denna kandidatuppsats undersöker kopplingen mellan tre välmåendemått, life satisfaction, psykologisk flexibilitet and psykologisk inflexibilitet och tre kreativitetsmått, kognitiv flexibilitet, originalitet och creative self-efficacy. Huvudhypotesen var att det finns en koppling mellan kreativitet och välmående. Det var en kvantitativ tvärsektionell studie i forma av en enkät. 120 personer svaradeThis thesis investigated the connection between three well-being dimensions consisting of life satisfaction, psychological flexibility, and inflexibility and three creativity measures consisting of cognitive flexibility, originality, and creative self-efficacy. The hypothesis was that there was a connection between creativity and well-being. It was a quantitative study with a cross-sectional desig

Enterprise Risk Management is implemented in various sectors and context. What is really know about ERM and how has the concept progressed parallel to risk research in general? This master thesis investigates some general aspects of ERM and what specific aspects of risk management research is present in current scientific literature. The thesis will consist of a scoping study and a practical imple

Advances in our understanding of hematopoietic stem cells (HSCs) have enabled the establishment of differentiation pathways throughout the hematopoietic hierarchy. To further explore the molecular cues governing cell fate options, there is a need to manipulate gene function in a controllable manner. Gene manipulation systems based on CRISPR activation (CRISPRa) or interference (CRISPRi) could be u

In recent years, business plan competitions have become a popular tool for entrepreneurs to obtain assistance in their desire to start a company. Despite this support service, the start-up failure rate remains high. Therefore, this paper aims to increase the understanding of how business plan competitions impact new venture development. Based on prevalent theories of entrepreneurship, venture life

The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevan

Globally, 500 million smallholder farmers require finance to secure a more productive, efficient, sustainable, and inclusive food system. Thus far, traditional financial services have been unsuccessful in reaching these farmers. Yet, mobile money services are proposed as a potential tool for enabling smallholder farmers access to financial services. Nonetheless, this proposed impact of mobile mone

Evidence is indicating that human activity within the Anthropocene, the proposed geological epoch of the current time, are causing extraction of natural resources and land, terraforming, climate change and mass extinction of species (Anthropocene: The Human Epoch, 2018). The identified environmental pressure will continue to grow as the global population is expected to reach 11 billion before the