Sökresultat

I en allt mer globaliserad värld präglad av konstant gränsöverskridande handel är det av yttersta vikt att beskattningen av gränsöverskridande transaktioner fungerar tillfredsställande. Detta gäller även de fall då avkastning på finansiella instrument korsar länders gränser. I svensk rätt liksom i många andra länders rätt saknas klara definitioner för vad som är ränta och vad som är utdelning. DetIn a progressively more globalized world featuring constant cross-border trade it is imperative that the taxation of cross-border transactions is carried out in a satisfactory manner. This is also true regarding periodic income from financial instruments. In Swedish tax law as well as in many other countries there is no clear definition of what constitutes interest and dividends. Large multination

This thesis looks at government censorship of Chinese social media, with a focus on the especially vibrant medium of micro-blogs – weibo 微博 in Chinese. It looks in detail at what kind of content is more likely to be censored, and how effective that censorship is. The approach is to conceptualise the Chinese online environment and the state-user interaction. Using these findings a hypothesis is the

During the last decade, several influential organizations have emphasized the importance of green investments. Furthermore, many advocators have claimed that green investments would be beneficial both for the labor market but also for the economy. These statements are both misleading and hazardous since they provide a biased picture of the reality. There is no doubt that our societies need to turn

Idealet om den kommunikativa stadsplaneringspraktiken blir allt framstående inom svensk stadsplanering. Det kommunikativa stadsplaneringsidealet som här-rör från Habermas teorier om det kommunikativa handlandet från och den kommunikativa planeringsteorin, ställer krav på stadsplanerarna att vara goda kommunikatörer. Genom observationer, dokumentanalys och intervjuer undersöks hur stadsbyggnadskont

By extending the neo-classical economic framework to a behavioral and financial literacy level this thesis intends to give a better understanding for how individuals make decisions concerning loans and savings. I find there is a broad support for the notion that these extensions can explain why some individuals are overindebted and accumulate insufficient savings for their retirement. As a direct

This paper investigates the price discovery mechanism in the Hang Seng Index markets. The analysis is based on the cross-market volatility spillover effects by using the daily sets of Hang Seng Index (HSI), Hang Seng Finance Index (HSFIN), and Hang Seng Index futures (HSCIS00). In order to testify the influence of 2007 financial tsunami on the volatility spillover effect, the study employs the vec

The relationship between Intellectual Property (IP), free movement of goods and competition law has always been complex. While IP safeguards an exclusive right that is territorial, the free movement of goods and competition principles aim to have free competition on the market and at first sight, they seem to be in conflict. Trademark rights works as a legitimate barrier for market entry and has t

The objective of this thesis is to provide a detailed introduction to the laws that affect cruise passenger rights when it comes to liabilities for passenger death and personal injury, and also to highlight some of the perils that can face passengers during a cruise vacation and provide a critical look at areas where there is room for the cruise industry and legislators to work together to insure

The aim of this masters’ thesis is to examine how libraries can better services for patrons with invisible disabilities. My hypothesis is that although libraries are legally obliged to pay special attention to persons with disabilities, in reality the special needs of persons with invisible disabilities are often ignored. Invisible disabilities are disabilities that are not immediately apparent. T

This research investigates the effect of stock liquidity on credit default swap spreads. The relationship between stock liquidity and CDS spreads is tested empirically using a panel data of 82 companies spanning a period of 64 months. To ensure the accuracy of our findings, we use three proxies for stock liquidity, namely the bid-ask spread, Amihud illiquidity measure and the turnover ratio. When

The purpose of this study was to examine in which way people with current or past experience of substance abuse describe their relationship to alcohol. There is a general point of view in the society about the people with an addiction problem. The perspective concerns that this group of inhabitants "must" live with complete abstinence from alcohol and drugs in their lives. The study was

Author: Mia Nelson Kurdve & Malin Törneld Title: “It’s up to each and everyone. But at the same time…” - A study about social workers’ approach to alcohol, when working with substance abuse. (Translated title) Supervisor: Hanna Wittrock Assessor: Malinda Andersson The purpose of this paper is to investigate if there are differences and contradictions between alcohol norms in society in genera

Globalization has brought numerous benefits to the world economy in general. On the one hand, it has contributed by giving opportunities and improving the quality of life of many people. It has also boosted some local markets in developing countries by giving local people employment as well as increasing their GDP, due to the fact that a vast amount of natural resources are found there. From the “

My essay is about the Danish Radio Concert House, a building for the Danish National Symphony Orchestra in Copenhagen. The architect Jean Nouvel started the project in 1992, and the building was finished in 2009. When Nouvel started to plan the Concert House, the area around the building location consisted of nature and wasteland. Usually Nouvel uses genius loci, the special history and context

Mycket forskning har förts kring Alexandra Kollontajs politiska liv, men mindre kring de skönlitterära verk hon har gjort. I denna uppsats åskådliggör jag Arbetsbiens kärleks förhållande till den samtida svenska kommuniströrelsen, men visar även hur en sådan analys kan bidra till en mer nyanserad läsning av hennes normering för sexualiteten, den kvinnliga kroppen och det kvinnliga arbetet.

This paper investigates whether the information from a number of different economic variables have the ability to predict stock returns on the OMXS30. The estimated forecast models are evaluated with a number of standard metrics to find the best performing models. These models are then used in combination with two portfolio strategies and tested over different time periods and forecast horizons, t

This study explores the relationship between democratic ideals and web technology discourses observable in the US media debate on the nation branding initiative Curators of Sweden. Having identified discursive patterns that touched upon issues of democracy and web technology, and by connecting the reactions to a theoretical foundation on digital democracy, the analysis show how the democratic valu

In commercial maritime law, "the contract of affreightment" and "marine insurance" may be the most important and difficult subjects. As far as the contract of affreightment is concerned, the difficulites derive from the existence of two entirely different forms of contracts, a charterparty and a bill of lading. In order to explore commercial maritime law, one key question is to

Global temperatures are expected to rise high above normal in our near future. The Nordic countries, like Sweden, will experience almost central European climate at the end of this century. This study investigates the effects that climate change will have on the Swedish national parks. Climate change will initially act as a stress factor towards the species. Furthermore, the species inside the bou