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Visar resultat 1 - 5 av 38 uppsatser som matchar ovanstående sökkriterier.

  1. 1. Hantering av andelar i marksamfälligheter vid lantmäteriförrättningar : En studie kring hur marksamfälligheters förvaltning påverkas vid omdisponering av andelar

    Kandidat-uppsats, Högskolan Väst/Institutionen för ingenjörsvetenskap

    Författare :Johanna Fischer; Jesper Kraft; [2023]
    Nyckelord :Joint property unit; joint property association; branch of acitvity; reallocation of shares; interested party; Marksamfällighet; samfällighetsförening; verksamhetsgren; omdisponering av andelar; sakägare;

    Sammanfattning : Marksamfälligheter är enligt 1 kap. 3 § fastighetsbildningslagen (1970:988) markområden som ägs av flera fastigheter. För samfälligheter generellt finns två förvaltningsformer, delägar- eller föreningsförvaltning. LÄS MER

  3. 2. How union members’ position in the wage distribution affects income inequality in Germany : An empirical analysis of data from the German Socio-Economic Panel

    Master-uppsats, Stockholms universitet/Institutionen för ekonomisk historia och internationella relationer

    Författare :Philipp Schönfeld; [2023]
    Nyckelord :Income inequality; Unions; Redistributive Preferences; Power Resource Theory; GSOEP;

    Sammanfattning : This thesis investigates the effect of union members’ position in the wage distribution on income inequality in Germany between 1998 and 2019. Specifically, data from the German Socio-Economic Panel are analyzed on two levels. LÄS MER

  4. 3. The digital economy and its implications: does the OECD’s Pillar One Proposal challenge the principles of law within International and EU tax law?

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Wihan Esterhuizen; [2023]
    Nyckelord :Tax; EU Law; OECD S Pillar One; principles of law; ability-to-pay; territoriality; state aid; transfer pricing; Arm s length principle; Law and Political Science;

    Sammanfattning : Change is the only constant; yet, as we step into the brave new world of taxing the digital economy, it might seem like the need and development of principles and rules for adequate profit allocation has only begun. This thesis discusses the profit allocation rules under the Unified Approach of the OECD Pillar One Proposal Amount A in relation to three identified principles of law in international and European tax law. LÄS MER

  5. 4. The Paradox of Food Waste and Food Insecurity : Exploring Donation and Redistribution of Surplus Food through a Multi-Level Perspective

    Master-uppsats, KTH/Hållbar utveckling, miljövetenskap och teknik

    Författare :Julia Berglund; [2023]
    Nyckelord :Surplus food; food waste; food insecurity; donation; redistribution; systems thinking; multi-level perspective; Överskottsmat; matsvinn; matfattigdom; donation; omfördelning; systemtänk;

    Sammanfattning : Around one million tonne of food is annually wasted in Sweden, of which 100,000 tonne of surplus foodis wasted in the retail sector. Even if redistribution of surplus food is the second most preferable optionto reduce food waste according to the food waste hierarchy, only 5% of surplus food in retail is donated. LÄS MER

  7. 5. The Hidden Effects of Inflation. An Examination of Bracket Creep and its Implications for the Income Tax: Evidence for Spain (1979-1987)

    Master-uppsats, Lunds universitet/Ekonomisk-historiska institutionen

    Författare :Xabier Moriana Armendariz; [2023]
    Nyckelord :Inflation; Taxation; Microsimulation; ETI; Business and Economics;

    Sammanfattning : This paper examines the impact of inflation on the income tax in Spain from 1979 to 1987. By introducing a new approach using dynamic microsimulation and the Elasticity of Taxable Income (ETI), we analyze three dimensions of the tax: revenue, progressivity, and redistribution. LÄS MER