Sökning: "principle based standards."

Visar resultat 16 - 20 av 87 uppsatser innehållade orden principle based standards..

1. 16. Addressing Aggressive Tax Planning through Unitary Tax or Self-Regulation- A Study on the Possible Need for an International Tax Reform

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Astrid Bendixen Kettis; [2020]
   Nyckelord :International Tax Law; Corporate Taxation; CSR; Law and Political Science;

   Sammanfattning : Domestic and international regulations aiming to facilitate international trade and investment today enable multinational corporations (MNCs) to operate transnationally through the use of branches or subsidiary companies. Within the field of corporate taxation, the lack of a global and universal tax system regulating international tax matters however allows MNCs to exploit gaps and loopholes within such regulations to lower or even eradicate their tax burden. LÄS MER

3. 17. Vär(l)den i harmoni : En kvantitativ studie om internationell harmonisering av redovisningspraxis

   Kandidat-uppsats, Södertörns högskola/Företagsekonomi

   Författare :Carl Jansson; Jacob Westerdahl; [2020]
   Nyckelord :;

   Sammanfattning : Denna uppsats undersöker och följer upp utvecklingen av den pågående harmoniseringsprocessen inom redovisning enligt IFRS. Den formella typen av harmonisering har gjort stora framsteg, men implementering av ett internationellt accepterat regelverk är en tidskrävande och komplicerad process. LÄS MER

4. 18. A paradigm shift from voluntary to court-ordered climate change mitigation? The potentials and challenges of a human rights-based approach

   Master-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Kimberly de Bruijn; [2020]
   Nyckelord :international human rights law; public international law; climate change; climate change mitigation; public interest litigation; actio popularis; human rights approach; united nations framework convention on climate change; paris agreement; rule of law; democracy; right to life; right to respect for private and family life; european convention on human rights; african charter on human and peoples rights; american convention on human rights; right to a healthy environment; environmental law; united nations; Law and Political Science;

   Sammanfattning : The central theme of this thesis is anthropogenic climate change; governments' inability to create an effective, inclusive response mechanism that manages to mitigate anthropogenic emissions; and advocates efforts to coerce States to act by invoking State responsibility in adjudicatory dispute settlement processes. States' failure to act in accordance with scientific risk assessments and to mitigate polluting activities has led underrepresented groups to increasingly lose trust in their respective executive and legislative branches, and, by means of protest, these advocates are now turning to court. LÄS MER

5. 19. Bistånd till andrahandshyror - ett främjande av den svarta hyresmarknaden?

   Uppsats för yrkesexamina på avancerad nivå, Stockholms universitet/Juridiska institutionen

   Författare :Rebecca Sundström; [2020]
   Nyckelord :Ekonomiskt bistånd; försörjningsstöd; andrahandsuthyrning; andrahandskontrakt; otillåten andrahandsuthyrning; bistånd; legalitetsprincipen;

   Sammanfattning : In Sweden, individuals who cannot support themselves can apply for financial aid from their municipality. The ultimate responsibility to ensure social rights lie upon the municipalities according to the law. The social services decide on financial support in individual cases and through the aid, one shall be assured of a reasonable living standard. LÄS MER

7. 20. Outsourcing Asylum: The EU Disembarkation Centers Proposal

   Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

   Författare :Karolin Jönsson; [2019]
   Nyckelord :EU law; International law; Asylum; Non-refoulement; Integrated Border Management; Jurisdiction; Law and Political Science;

   Sammanfattning : Denna uppsats har undersökt den externa utvecklingen av EUs asylpolicy. Uppsatsen har beskrivit att EUs Asylsystem, the Common European Asylum System (CEAS), har allt sedan sitt upprättande varit baserad på idén om att en förstärkning av EUs yttre gränser är en förutsättning för upprätthållandet av ett inre gemensamt område utan interna gränser. LÄS MER