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Die Bedeutung des PSE/CSE für die internationale Handelsordnung : dargestellt am Beispiel der Agrarpolitik /Christen, Peter. January 1990 (has links)
Zugl.: St. Gallen, Hochschule, Diss.
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Vliv huštění pneumatik na tahové vlastnosti traktorůMizséri, Ádám January 2015 (has links)
The thesis describes the bearing between the chassis and the land, and current trends used of tires. Are listed and described the different types of tire construction. The main objective of this thesis is to describe a methodology for the experimental measurement of the drawbar properties of the tractor and analyze changes in drawbar performance due changes in inflation pressure of the tires. Measured and calculated data are processed by regression analysis.
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Komparace daňového základu korporátní daně ve vybraných zemích OECD / Comparison of the corporation tax base in selected OECD countriesDzhalavyan, Arutyun January 2017 (has links)
The main aim of my thesis is to compare the legislative regulation of corporate taxation in selected OECD member states with a focus on the tax base. The partial aim of my work is to determine the impact of BEPS actions on corporate taxation not only as a whole, but also within selected countries. This thesis is focused on Great Britain, Belgium and Spain. The first part of this thesis introduces us the relevant concepts, the subsequent chapter focuses on the BEPS initiative and in the last part of the thesis deals with the legislative regulation of the corporate taxation in the selected countries and their comparison.
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Úvěrové pojištění se státní podporou v ČR a jeho regulace na mezinárodní úrovni / Credit insurance with state support in the Czech Republic and its regulation at the international levelJirásková, Tereza January 2008 (has links)
Práce se zabývá podobou a fungováním úvěrového pojištění se státní podporou v České republice. Podává přehled o situaci na trhu a využívání tohoto produktu českými vývozci. Dále se zabývá výkladem mezinárodních pravidel regulujících tuto oblast státní podpory a zkoumání dopadů těchto pravidel na praxi státních exportních pojišťoven. Zvláštní pozornost je věnována Konsenzu OECD a legislativě EU pro tuto oblast.
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The possibility of future for South-South Cooperation on the example of Brazil's emerging Development Assistance on the International Scale / The possibility of future for South-South Cooperation on the example of Brazil’s emerging Development Assistance on the International Scale.Babirli, Alya January 2013 (has links)
Práce zkoumá tradiční způsob rozvojové pomoci prostřednictvím různých definic a typů zahraniční pomoci za uplatnění tří existujících teorií, a sice teorie "měkké síly" Josepha Nye Jr., "rozvojové teorie" Hanse Morgentraua a teorie Paula Rosensteina-Rodana "Big push". Práce se soustředí především na jednu z hlavních zemí Spolupráce jih-jih Brazílii, poskytuje důkazy o její schopnosti stát se poskytovatelem mezinárodní pomoci, a zaměřuje se na rostoucí význam Brazílie na mezinárodní scéně.
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Relationen mellan inkomstskillnader och ekonomisk tillväxt : Empirisk studie av OECD-länderna / Relation between income inequality and economic growth : Empirical study of the OECD-countriesTavakoli Kolagari, Anahita, Tavakoli Kolagari, Romina January 2021 (has links)
The existence of income inequality between individuals in a society is a constant source of debate. There are many ways in which it is conceivable that the income inequality in a country can affect economic growth. The driving force behind, for example, undergoing higher education may be that it is expected to provide a future higher income. If the wage gap between unskilled and educated labor is too small, this drive can be lost and the level of education in the country will be low, which may lower the possibility of more efficient production and higher future economic growth. The purpose of this thesis is to investigate the effect of income inequality on economic growth in OECD-countries. The thesis also aims to investigate why this effect arises by analyzing whether the income distribution has an impact on the growth savings ratio, population growth, human capital and productivity. This is conducted with a panel data approach on the OECD countries with data over the period 1990-2010.
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Fragmenterad affärsverksamhet : En analys av antifragmenteringsregeln i OECD:s modellavtal 2017 / Fragmentation of business activities : An analysis of the anti-fragmentation rule in the OECD Model Convention 2017Svensson, Jessika January 2019 (has links)
No description available.
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Den flexibla arbetsplatsen : Om när gränsöverskridande hemarbete medför uppkomsten av ett fast driftställe / The Flexible Workplace : When remote work leads to the emergence of a permanent establishmentGustafsson, Linn January 2024 (has links)
Fast driftställe är ett skatterättsligt begrepp som har en avgörande funktion vid bedömningenom ett utländskt företags inkomst får beskattas i en annan stat. Begreppet definieras i deskatteavtal Sverige ingår med andra stater och i intern rätt i 2 kap. 29 § inkomstskattelag (1999:1229). Det krävs att ett fast driftställe föreligger enlig intern rätt och enligt skatteavtal,om Sverige har ett sådant med det utländska företagets hemviststat, för att företagets inkomstska kunna beskattas i Sverige. Majoriteten av de skatteavtal Sverige ingår bygger på OECD:s modellavtal med kommentar och även den interna definitionen av fast driftställe har utformats i enlighet med modellavtalets bestämmelser. Praxis har tidigare visat att en anställds eller delägares bostad kan utgöra ett fast driftställe på grund av gränsöverskridande hemarbete. Hemarbete har under den senaste tiden ökat och som en följd av detta införde OECD nya kommentarer i modellavtalet gällande hemarbete och uppkomsten av fast driftställe och Skatteverket kom med ett nytt ställningstagande gällande detsamma. I denna uppsats behandlas gränsöverskridande distansarbete och uppkomsten av fastdriftställe samt hur OECD:s modellavtal med kommentar påverkar bedömningen. Uppsatsen redogör för skatteavtal med fokus på OECD:s modellavtal med kommentar och hur ett fastdriftställe definieras i skatteavtal och i intern rätt. Sedan undersöks hur gränsöverskridande hemarbete och uppkomsten av ett fast driftställe ska bedömas enligt OECD, Skatteverket och domstolarna. Slutsatsen visar att OECD:s modellavtal med kommentar har betydelse för bedömningen av fast driftställe. Både för tolkning av begreppet i skatteavtal, men även i intern rätt. Det finns däremot en del oklarheter gällande dess betydelse som är nödvändiga för domstolen att reda ut. Analysen indikerar även att det är av stor vikt om det finns ett krav från företaget att arbete ska ske från hemmet för att ett fast driftställe ska uppstå. Däremot diskuteras om det kan finnas en del otydligheter gällande bestämmelsen om fast driftställe i förhållande till gränsöverskridande hemarbete.
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Occupational Skills and Gender Wage GapZhou, Yu 18 June 2018 (has links)
This dissertation consists of three essays studying the occupational wages, skills, and gender wage gap in U.S. and other OECD countries. The analysis especially focuses on how the gender differences in skill levels and skill returns could explain the gender wage gaps and changes. The first chapter outlines the dissertation by briefly discussing the motivations, methods, and main findings in each of the following chapters.
Chapter 2 focuses on the well-documented wage and employment polarizations in the U.S.. The occupations moving into the lower tail ("in" occupations) have more immigrant workers, more part-time workers, and less female workers. In addition, the wage gaps between domestic/immigrant, full-time/part-time, and male/female workers are also larger in "in" occupations. The opposite facts hold true in the occupations moving out of the lower tail ("out" occupations). Utilizing the regional differences, we also find stronger spillover effect from high-wage occupations to the "out" occupations than the effect to the "in" occupations.
Chapter 3 investigates how gender differences in skills beyond education and experience can account for the observed gender wage gap and its changes between 1980 and 2015 by using data from the Dictionary of Occupational Titles (DOT) and the Occupational Information Network (O*NET). The main empirical finding is that female workers possess much higher level of caring skills, and the returns to caring skills are significantly negative but have increased over time, accounting for a major part of the persistent gender wage gap and the narrowing gender wage gap from 1980 to 2015. Another significant portion of the narrowed gender wage gap can be attributed to the faster growth in female workers' average directness skills and the fact that the returns to directness skills are significantly positive and stable over time.
In the last chapter, we document significant cross-country variation in gender wage gaps among OECD countries by using the data from Survey of Adult Skills (PIAAC). We find significant cross-country variation in the gender differences in returns. The gender differences in returns to basic labor and experience are the most important factors in explaining the gender wage gap. In addition, gender differences in returns to cognitive and directness skills are playing milder but substantial roles in explaining the wage gap. We also find the social institutions and attitudes indicators are related to the cross-country variation in gender differences. / Ph. D. / This dissertation makes effort to understand the changes in wages in the U.S. and other OECD countries. I focus on two important features of the changes, namely, wage polarization and change in gender wage gap.
Wage polarization describes the uneven changes in wages in different occupations; there is fast wage growth in the high-wage occupations, mild wage growth in the low-wage occupations, and slow even negative wage growth in middle-wage occupations. The analysis shows that technology advancement has increased the productivity of the high-wage occupations. Therefore, the wages in these occupations also increase. Meanwhile, there is strong spillover effect from the high-wage occupations to the low-wage occupations because low-wage occupations mostly provide services to the high-wage occupations. The spillover effect is the most likely cause on the wage growth in the low-wage occupations. In contrast, jobs in the middle-wage occupations are crowded out by the technology advancement. This harms the wage growth in these occupations.
Gender wage gap is defined as the gender difference in the social average wages. In the U.S., female workers only earned 55% of what male workers earned in 1980. This number has increased to 70%. In our analysis, we argue that genders have different skills in the daily interaction with people. Female workers have much stronger skills in caring for others. However, this caring skills are negatively rewarded. Fortunately, the rewards to the caring skills are increasing. The negative reward to caring skills and changes in the rewards could account for the remaining gender wage gap and its change.
Gender wage gap also presents a significant cross-country variation. Slovenia has gender wage gap at a level of 4% but Japan has a level of 40%. The analysis shows that potential explanation to the variation is social institutions and social attitudes. In a society emphasizing on competition or providing better benefits to maternity leaves, low-skill female workers are more likely to receive lower average wages.
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Technologieklassifikationen und –indikatorenZimmermann, Kerstin 29 August 2007 (has links) (PDF)
Kerstin Zimmermann, Wien, betrachtete verschiedene Klassifikationen zur Beschreibung von Technologien. Hierbei geht es auch um Eingruppierungen von neuen Technologiefeldern mit einem besonderen Augenmerk auf IKT. Die OECD-Klassifikation misst nur die F&E Intensität am Gesamtumsatz. NACE Code und ISIC beziehen sich auf Produktion, Handel und Dienstleistungen. Im cross-sektoralen Bereich gilt es aber, sinnvolle Indikatoren für die Anwendung einer generischen Technologie zu finden, der allerdings neuere Meßmethoden zur Seite gestellt werden müssen. Entsprechende Parameter stellte sie vor.
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