Sökning: "Pillar Two"

Visar resultat 1 - 5 av 131 uppsatser innehållade orden Pillar Two.

1. 1. Kommuninvånares behov av nyttjande till friluftsliv : En enkätundersökning i Kalmar län

   Kandidat-uppsats, Linnéuniversitetet/Institutionen för idrottsvetenskap (ID)

   Författare :Bonny Leth Nyberg; Malin Engberg; [2023]
   Nyckelord :Outdoor recreation; Municipality; Recreation Opportunity Spectrum; Attention Restoration Theory; Close to nature.; Utomhusvistelse; Kommuninvånare; Rekreation- och Möjlighetsspektrumet; Uppmärksamhetsteorin; Naturnära.;

   Sammanfattning : Bakgrund: Kommuner och myndigheter jobbar idag med friluftsliv utifrån de 10 friluftsmålen. Friluftsplan eller översiktsplan är förekommande i flera kommuner i Sverige, däremot inte i den undersökta kommunen. Trots brist på en friluftsplan har den undersökta kommunen ett rikt friluftsliv som anses vara en viktig pelare i folkhälsoarbetet. LÄS MER

3. 2. Compatibility of Income Inclusion rule with EU Law. : GLoBE IIR and EU Law.

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Ritu Pandey; [2023]
   Nyckelord :International tax; IIR GLoBE rule EU law;

   Sammanfattning : In October 2021, 137 countries and jurisdictions agreed on a common approach towards a global minimum tax of 15% on the profits of large multinational companies that is referred to as the Pillar Two Model Rules, ‘Anti Global Base Erosion’, or ‘GloBE’ Rules. This political agreement implies that member countries who wish to implement such a tax regime have to streamline its design by modelling it after the so called Global Anti-Base Erosion Proposal (‘GloBE’) that the IF has developed as ‘Pillar 2’ of its work program on tax challenges arising from the digitalization of the economy. LÄS MER

4. 3. Pillar Two and Developing Countries: What to Expect?

   Magister-uppsats, Uppsala universitet/Juridiska institutionen

   Författare :Hafssa Manar; [2023]
   Nyckelord :Pillar Two GloBE Rules Developing Countries;

   Sammanfattning : Aggressive tax planning practices through schemes involving low-tax jurisdictions have been the target of the Organization for Economic Co-operation and Development (OECD) to end harmful tax competition and the so-called “race to the bottom”. Pillar Two Model Rules is the latest OECD way to achieve this objective. LÄS MER

5. 4. Sustainability performance and market risk. A study of the banking sector

   Master-uppsats, Umeå universitet/Företagsekonomi

   Författare :Arvid Särkiniemi; Oskar Lindman; [2023]
   Nyckelord :risk; market risk; sustainability performance; corporate management; bank management; CSR; panel data; parametric VaR; non-parametric VaR; CVaR; VaR; Historical simulation; bank sector; the financial sector; ESG; financial performance.;

   Sammanfattning : The financial crisis of 2007-2008 highlighted the societal impacts of bank risk-taking. A strong focus on maximizing profits for shareholders combined with a disregard for, and  underestimation of risks led to the downfall of large banks such as Lehman Brothers and multiple other banks getting bailed out by several governments and other banks. LÄS MER

7. 5. Are ESG-ratings related to financial strength? : A panel data analysis of Swedish publicly traded firms

   Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Företagsekonomi

   Författare :Vendela Sandström; William Jörding; [2023]
   Nyckelord :ESG; financial strength; Piotroski F-score; Altman´s Z-Score;

   Sammanfattning : In a world facing environmental destruction and social injustices, corporations are called upon to act more sustainably. There has been an upswing in demand for green investments in the last decades, a trend further facilitated by the covid-19 pandemic. LÄS MER