Chemicals offer a wide range of desired functions and are used in a variety of consumer goods and industrial sectors. The number of individual synthetic organic chemicals produced and the total global chemical production volume are increasing. The majority of these anthropogenic chemicals are not monitored in environmental matrices nor in the indoor environment even though some are associated with undesirable consequences and the range of possible chemical impacts is still far from being fully understood. Chemicals that remain in the environment for a long time and/or distribute over a large area have high exposure potential, and will present particularly acute challenges if a currently unknown undesirable effect is discovered.  This thesis describes the development of a set of in silico methods to identify and prioritize chemicals with high exposure potential that are currently not subject to national or international restrictions. In brief, we i) compiled databases of contaminants of potential concern, ii) established models to predict key properties to fill data gaps in the absence of experimental data, and iii) developed and applied methods to screen chemicals to identify those that should be assigned high priority for future study.  Paper I delivers screening-level models to predict partition ratios of organic chemicals between polymeric materials commonly found indoors, and both air and water. These models can be used in high-throughput exposure assessment studies, passive sampling experiments, and models of emissions, fate and transport of chemicals.  Paper II presents a scoring method to prioritize 464 organic chemicals of emerging Arctic concern for their potential to fit a set of four exposure-based hazard profiles. These four profiles represent persistent organic pollutants (POPs) regulated under the Stockholm Convention, very persistent and very bioaccumulative substances (vPvBs) regulated under REACH and for two novel and unregulated profiles derived from the planetary boundary threats framework; airborne persistent contaminants (APCs) and waterborne persistent contaminants (WPCs). APCs and WPCs are chemicals that are mobile in air and water, respectively, and that contaminate the environment in a poorly reversible manner due to their persistence. The prioritization method is based on a reference set of 148 chemicals that is used to contextualize the scoring results.  Paper III describes the prioritization of 8,648 chemicals that were reportedly produced in five OECD countries. Paper III elucidates the relationship between the elemental composition of these chemicals and the exposure-based hazard scores, and presents a strategy to disentangle overlaps among the four exposure hazard profiles by categorizing chemicals according to the spatial coverage of profiles they best fit.  Paper IV focuses on refining the prioritization method described in Papers II and III using a set of 5,600 hypothetical chemicals. The refined method is used to prioritize the chemicals from Papers II and III, and an additional 4,567 chemicals from the REACH database.  The in silico methods developed in this thesis can be applied to conduct screening-level exposure assessments using only chemical structures as a starting point. Substances prioritized as having high potential to be POPs, vPvB, APC, or WPC should be considered for more detailed study to unequivocally determine their identity and physicochemical properties. / <p>At the time of the doctoral defense, the following papers were unpublished and had a status as follows: Paper 3: Manuscript. Paper 4: Manuscript.</p>

This thesis is dealing with development and analysis of value added tax rates and income tax rates in developed countries. Developed countries are member states of European Union and member states of Organisation for Economic Co-operation and Development. Standard value added tax rates are analysed during period 1971 till 2011 for both formations with following comparison. The development of corporate tax rates is observed from 1981 to 2011 again for both formations with comparison afterwards. For the same period of time are analysed free marginal rates of personal income tax but only within OECD. Next can be found analysis and comparisons of rates mentioned above from seven chosen states including the Czech Republic. In the final part, the development of tax rates in chosen states with respect to the development of GDP in these states is presented. The development in chosen states is surveyed for the period 1981-2011.

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The diploma thesis deals with the impact of transfer pricing on financial reporting and taxation for the companies operating under different accounting systems (US GAAP and IFRS). In theoretical part examined various methods of transfer pricing used in the United States, OECD-member countries and main considerations taken into account for the determination of arm's length range and transfer prices. In practical part shown the differences in approaches to transfer pricing in the USA and countries of pan-European area considering the connection with financial reporting and taxation.

It is a sandwich Thesis. The first and the second essay are joint works with my Supervisor, Dr. Ronald Balvers. The third essay is joint work with Fangxing Liu, a Ph.D. candidate (Finance) at DeGroote School of Business, where we have equally shared the work responsibility. / First essay deals with Productivity shocks. Productivity shocks transmitted from productivity leaders to trailing sectors are systematic sources of risk. Global technology and knowledge diffusion leads to predictable patterns in productivity dynamics across countries and industries. Productivity gaps determine the level of exposure to the systematic leader productivity shocks. Firms in a country-industry with larger productivity gaps relative to the world leader are more dependent on the leader's innovations compared to their own productivity improvements. They thus have higher loadings on the leader productivity shocks and higher average stock returns. For OECD panel data, a country-industry's productivity gap significantly predicts the stock returns of the country-industry: holding the quintile of country- industry portfolios with the largest gaps and shorting the quintile with the smallest gaps generates annual returns of 9.8% (6.7% after risk adjustment with standard factors). A factor associated with the productivity gap explains country-industry portfolio returns substantially better than standard factor models. Loadings on leader-country-productivity shocks are found to have substantial correlation with productivity gaps, and leader productivity shocks are more important for stock returns than idiosyncratic productivity shocks. These findings suggest that the productivity gaps and associated higher average returns are indeed tied to systematic risk. The second essay deals with Technology shocks. Technology shocks from technological frontier economies are a critical determinant of productivity shocks. These shocks spill over, pervading all lagging economies and are true systematic shocks. A country's aggregate technology gap with the frontier determines the potential for the systematic innovation shocks to affect it, but the country's absorption capacity determines its effective sensitivity to these shocks. We find conforming evidence that the technology gap, R&D intensity, and absorption capacity can explain stock returns. For OECD panel data, a one standard deviation increase in the technology gap increases excess stock returns by 0.578 percent per month. A one standard deviation increase in R&D intensity increases the excess return by 0.637 percent per month. An increase in absorption capacity of one standard deviation increases the excess return by 0.275 percent per month. When global FF factors are included, the results are diluted, which suggests that the FF factors may alias for the three variables associated with the systematic risk arising from frontier technology shocks. The third essay deals with Political risk. We find that the differences in Hassan et al. (2019) political Risk proxy derived from text processing of analyst transcripts can price cross-sectional returns after controlling for standard factor risks. A mimicking factor for the political risk measure, when added to the standard Fama French 5 factor model or the Q5 model, explains the test asset returns better than these models. In our limited sample, the changes in PRisk measure captures more information about political risk than the traditional measures from Baker et al. (2016), which suggests that one can start using changes in PRisk characteristic as a political risk proxy. / Thesis / Doctor of Philosophy (PhD)

The text discusses the Framework for the Implementation of the Corporate Sustainability Due Diligence Directive (CSDD) proposed by the European Union. The directive, aligned with UN and OECD guidelines, imposes obligations on companies to ensure respect for human rights and the environment. The due diligence obligation involves identifying and addressing the negative impacts of business activities, establishing internal complaint mechanisms, and publicly communicating efforts. The directive emphasizes integrating these activities into corporate policies and strategic decisions throughout the value chain. Companies must assess and address negative impacts in their supply chains, with measures tailored to the severity, likelihood, size, resources, and capabilities of the undertaking. The text highlights the complexity of sustainability as a long-term, multifaceted process, calling for collective responsibility from various stakeholders to navigate challenges in ecological and digital transitions, social inclusion, and energy and food security.

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This dissertation interrogates which principles should govern the interpretation of South African Double Tax Agreements (‘DTAs’). This field of study is complex because any DTAs have a dual nature. In the first place, it is an international agreement where two states are parties (a bilateral agreement); second, it also becomes part of domestic law. DTAs are governed by principles of customary international law some of which have been codified in the Vienna Convention on the Law of Treaties (‘VCLT’). Though South Africa is not a party to the VCLT, nevertheless, there is judicial support in South Africa for the notion that VCLT reflects general principles of international law [Harksen v President of the Republic of South Africa 1998 (2) SA 1011 (C)]. DTAs are incorporated into South African domestic law by way of statutory enactment in accordance with the dualist approach to international law. The first purpose of the dissertation is to systematise and analyse the structure of an OECD Model Tax Convention (‘OEC D MTC’) and the international methods (principles) of interpretation of DTAs in order to gain a better understanding of how this international methods functions. A number of issues relating to the interpretation of these methods are analysed. Since DTAs are applied by tax authorities, courts and taxpayers in a domestic law context, i.e. within the framework of the legal system of a particular state, the analysis focuses on the application in South Africa of the methods of the interpretation of South African DTAs. The second objective of the dissertation refers to international tax law principles (treaties and customary international law) derived from South Africa public international law and to evaluate a few selected issues related to South African DTAs and their relevance to South Africa domestic tax laws; the interpretation of DTAs and the implications of a DTA overriding or in conflict with South Africa domestic tax laws. It will also interrogate the legal status of a DTA under South African tax law and whether the anti-discrimination article in South Africa DTAs have the force of law in South Africa? / Dissertation (LLM)--University of Pretoria, 2014. / gm2014 / Mercantile Law / unrestricted

The present diploma thesis is focused on the definition of differences resulting from the comparison of two chosen forms of doing business of a foreign person in the Czech Republic. It specifies differences from the viewpoint of the commercial law and the obligations as an accounting unit. Foremost, the thesis includes a detailed analysis from a tax point of view. The thesis involves a model example to define the precise amount of tax obligation incumbent on the both forms of business of a foreign person in the Czech Republic. This model example constitutes a basis for the final evaluation and to draw relevant conclusions. Suggestions and recommendations mentioned in this work can serve as an overview of the approach to the taxation of cross-border income and at the same time as a tool for the elimination of errors and discrepancies in connection with the chosen form of business of a foreign person in the Czech Republic.

In present-day society more and more personal information is being collected. The nature of the collection has also changed: more sensitive and potentially prejudicial information is collected. The advent of computers and the development of new telecommunications technology, linking computers in networks (principally the Internet) and enabling the transfer of information between computer systems, have made information increasingly important, and boosted the collection and use of personal information. The risks inherent in the processing of personal information are that the data may be inaccurate, incomplete or irrelevant, accessed or disclosed without authorisation, used for a purpose other than that for which they were collected, or destroyed. The processing of personal information poses a threat to a person's right to privacy. The right to identity is also infringed when incorrect or misleading information relating to a person is processed. In response to the problem of the invasion of the right to privacy by the processing of personal information, many countries have adopted "data protection" laws. Since the common law in South Africa does not provide adequate protection for personal data, data protection legislation is also required. This study is undertaken from a private law perspective. However, since privacy is also protected as a fundamental right, the influence of constitutional law on data protection is also considered. After analysing different foreign data protection laws and legal instruments, a set of core data protection principles is identified. In addition, certain general legal principles that should form the basis of any statutory data protection legislation in South Africa are proposed. Following an analysis of the theoretical basis for data protection in South African private law, the current position as regards data protection in South-Africa is analysed and measured against the principles identified. The conclusion arrived at is that the current South African acts can all be considered to be steps in the right direction, but not complete solutions. Further legislation incorporating internationally accepted data protection principles is therefore necessary. The elements that should be incorporated in a data protection regime are discussed. / Jurisprudence / LL. D. (Jurisprudence)