Sökning: "Disproportionality"

Hittade 5 uppsatser innehållade ordet Disproportionality.

1. 1. Sweden’s implementation of DAC 6 – A proportionate measure to prevent tax avoidance and evasion in the form of aggressive tax planning

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Ola Nilsson; [2020]
   Nyckelord :DAC 6; Sweden s implementation; reportable cross-border arrangement; Law and Political Science;

   Sammanfattning : After the financial crisis in 2008, governments became more aware about how multinational enterprises exploited gaps in the architecture of the international tax system in the globalized world to artificially shift profits to places where there was little or no taxation. It is estimated that base erosion and profit shifting cost countries 100-240 billion USD in lost revenue annually which is equal to 4-10% of the global corporate income tax. LÄS MER

3. 2. Dans och moral : En studie om moralpanik och Jönköpingspostens retorik kring dans mellan 1921-1926.

   Kandidat-uppsats, Högskolan i Jönköping/Högskolan för lärande och kommunikation

   Författare :Jansson Philip; [2017]
   Nyckelord :Historia; Moralpanik; Dans; Jönköping; Moral;

   Sammanfattning : The purpose of this study is to analyze the debate about dancing and the effects it have on its consumers during the 1920:s. The main source material is the local newspaper Jönköpingsposten (between 1921-1926), but other cases of moral panics are examined for comparative purposes. LÄS MER

4. 3. Dual Class Structures Effect on Earnings Management

   C-uppsats, Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Författare :Rebecka Sjölander; Frida Ericsson; [2016]
   Nyckelord :Ownership Structures; Dual Class Shares; Earnings Management; Agency Theory;

   Sammanfattning : This thesis contributes to the heated debate on the costs and benefits of the dual class structure by investigating its effect on earnings management. With a refined research design applied to a Swedish setting, where dual class firms are more prevalent than in most other developed countries in the world, the report provides a basis for future research and for intriguing international comparisons. LÄS MER

5. 4. Deviating time-to-onset in predictive models : detecting new adverse effects from medicines

   Uppsats för yrkesexamina på avancerad nivå, Uppsala universitet/Institutionen för biologisk grundutbildning

   Författare :Caroline Wärn; [2015]
   Nyckelord :data mining; Kolmogorov-Smirnov test; predictive model; signal detection; time-to-onset;

   Sammanfattning : Identifying previously unknown adverse drug reactions becomes more important as the number of drugs and the extent of their use increases. The aim of this Master’s thesis project was to evaluate the performance of a novel approach for highlighting potential adverse drug reactions, also known as signal detection. LÄS MER

7. 5. Does the double diversion exist in the European Union?: An examination of disproportionality in industrial toxic pollution emissions

   Master-uppsats, Lunds universitet/Internationella miljöinstitutet

   Författare :Sarah Lang; [2011]
   Nyckelord :Disproportionality; European Union; toxic pollution; double diversion; Earth and Environmental Sciences;

   Sammanfattning : The theory of the „double diversion‟ is examined within the context of the European Union. The double diversion as originally proposed by Dr. William R. LÄS MER