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I Sverige beskattas ägare till fåmansföretag enligt särskilda fåmansföretagsregler. Huvudsakligt syfte med dessa särskilda regler är att undvika en skattemässig inkomstomvandling. Eftersom delägaren i ett fåmansföretag har ett stort inflytande över företaget och dess likvida medel finns det möjligheter till att ta ut arbetsinkomst som utdelning istället för lön. Att flytta inkomst från den progres
Nighttime satellite photographs of Earth reveal the location of lighting and provide a unique and highly accurate view of human settlement, density and distribution. Nighttime lights have been shown to correlate with economic development and population worldwide. Little research has been done on the link between nighttime lights and population change over time. This link is explored here for Europ
This Master Thesis successfully explains the difference in probability of default implied by Credit Default Swaps, traded by the market, and the benchmark Moody’s EDFTM. The difference is explained by the market price of risk, related to the Girsanov kernel, allowing us to transform the risk neutral measure Q to the physical measure P. This market price of risk is modeled with a log-linear multiva
The purpose of this thesis is to determine whether or not focused funds can outperform bigger and more diversified funds, both in mean return and in its relation to risk taking. The data used in this thesis consist of 67 Swedish mutual funds, one benchmark index and 129 stocks. All data is from the period 2007-2011. The fund data is retrieved from FactSet, the benchmark index from SIX-Telekurs an
This thesis is a mapping of the European Commission's multilingualism policy, as it is manifested in five official documents. The purpose is to investigate whether the policy is working according to the vision and multilingualism policy of the Commission. In other words are the EU citizens learning more languages according to the policy? A narrative analysis with strong influence from content
In the wake of 2008 financial crisis there has been growing interest in issues related to macroprudential policy and the coordinated attempt to ensure financial stability as a whole. The main objective of the paper is to provide a combination of both theoretical and empirical analysis of the effectiveness of macroprudential policy, implemented in Brazilian economy in 2010. Based on an existing met
Our main finding was that creativity could be understood as a symbolic. The perceptions of creativity can be contagious, when the routinized worker associates him or herself with the creative outcome of the team. For the employee the symbolic meaning might also work as a distraction from alienation and provide more meaning to performing routinized tasks. We also saw how routines can be perceived e
A critical stage for the construction of steel-concrete composite bridges occurs during casting of the bridge deck, when the wet concrete has still not hardened. The entire construction load is then taken by the non-composite steel sections. Bracing may be needed to make the slender girders rigid enough to resist lateral torsional buckling during this phase. If temporary formwork could be attached
Literature and marketing are closely connected. This statement might be considered surprising. This thesis, however, aims to explore this connection by applying an interdisciplinary approach anchored in both marketing and literary theory. The multifaceted nature of the relationship between the fields can be discussed from various angles. The novels Syrup (1999) and Jennifer Government (2003) by Au
Awareness är en sällsynt (1:1000) men allvarlig komplikation till anestesi. När det förekommer kan det innebära stora psykologiska efterföljder för den drabbade. Anestesisjuksköterskor i Sverige har en viktig roll vid det perioperativa omhändertagandet av patienten. Syftet var att belysa anestesisjuksköterskans förhållningssätt kring awareness. En kvalitativ induktiv metod användes. Totalt intervj
Syftet med studien var att utföra en empirisk undersökning för att ta reda på ifall de teoretiska resonemangen kring inflationsvolatilitetens inverkan på sparkvot och humankapital har stämt överens med verkligheten. Genom att empiriskt undersöka 14 upphinnarländer under 30 år har, sambandet mellan hög volatilitet i inflationsnivåer, sparkvot och humankapital observerats. Urvalet av länder har base
This study aims to identify important market characteristics that affect international market establishments in the IT consulting industry. A qualitative case study has been conducted at an IT consulting firm, where Osterwalder's Business Model Canvas has been used as a tool to identify and compare market characteristics to existing theory regarding internationalisation in the Knowledge-Intens
This paper estimates the causal relationship between years of schooling and unemployment. The results are derived from a high quality dataset containing observations on 13,896 twins. A control for twin pair specific heterogeneity is introduced by exploiting the twin dimension through the fixed effects estimator. Although the OLS estimator reports a strong negative correlation between education and
I föreliggande psykologexamensuppsats kombinerades kvalitativa och kvantitativa metoder i syfte att explorativt undersöka innehållet i pedagogers samtalsgrupper samt för att utforska samtalsledarens roll. Studien utformades i samråd med utbildningsförvaltningen i den studerade kommunen. Åtta samtalsgrupper deltog i en observationsundersökning. Ett strukturerat observationsschema, IPA, användes förIn the presented Master’s Thesis qualitative and quantitative methods were combined in order to, with an explorative approach, examine the content of the Teacher Learning Communities (TLC) and to examine the role of the facilitator. The study was developed in agreement with the Department of Education in the participating municipality. Eight TLCs were observed. A structured observation chart, IPA,
Denna studie är av empirisk och teoretisk karaktär och undersöker variabler som har en inverkan på den nationella innovationskapaciteten i OECD-länder. Då det inte finns ett välfungerande och internationellt erkänt mått på innovationskapacitet har studien använt antal nationella patentansökningar som proxy för den nationella innovationskapaciteten. För att identifiera de variabler som antas ha en
Aim: To investigate the effect of general anaesthesia on the TCI-dosage, the depth of anaesthesia and the need for hemodynamic treatment. A comparison between general anaesthesia (GA) alone and general anaesthesia combined with epidural anaesthesia (GA+EDA). Background: There are some uncertainties in the literature whether epidural anaesthesia has any effect on general anaesthesia governed by Ta
Utifrån ett hypotetisk-deduktivt angreppssätt behandlar denna uppsats det rådande konsumtionssamhället och dess påverkan på miljön genom att angripa miljöproduktmärkning i sin roll som miljöförstöringshämmande verktyg. Problematiseringen tillämpas på miljöproduktmärket EU Ecolabel och dess påverkan på konsumenten i form av svenska universitets- och högskolestudenter. I miljömärkets roll som ett me
This bachelor's thesis is about odd perfect numbers and some of the conditions and characteristics they have if they exist. Both classical results and contemporary proofs from newer articles are included. Also history about the results and the mathematicians who managed to prove those and some of today's research and results are contained.
Directive 2001/23/EC on the safeguarding of employees’ rights in the event of transfers of undertakings, aims primarily to protect employees from being placed in a less favourable position solely as a result of a transfer of an undertaking. Article 3(3) of the Directive, more particularly, provides that, upon a transfer of an undertaking, the new employer is bound by terms and conditions agreed in
Problem area: Ecosystem services, the benefits that people obtain from nature, are essential for human well-being, but are declining globally. Even though research on ecosystem services has increased in the last decade, knowledge on cultural ecosystem services (CES), which are the non-material benefits people gain from ecosystems, is still limited. Wine production shapes special landscapes that pr
