I 24 kap. 10 § a-e IL regleras begränsningen i avdragsrätten för ränta på vissa koncerninterna skulder. Reglerna framarbetades i samband med de av Skatteverkets konstaterade skatteflyktsförfaranden som skedde i anslutning till avdrag för koncerninterna ränteutgifter. Skatteverket har försökt att komma åt transaktionerna genom att tillämpa skatteflyktslagen men har inte haft framgång eftersom skattThe Income Tax Act Chapter 24 Section 10 a-e deals with restrictions of interest deductions for certain dividends. The regulations were worked out in connection with the established tax evasion procedures that occurred together with deductions for intergroup interest expenses. The Swedish Tax Agency has attempted to get hold of the transactions by applying the Law Against Tax Evasion, but have not

Vi ämnar bidra med ny kunskap kring hur svenska konsumenter uppfattar Swedish Matchs kommunicerade CSR-arbete, samt visa på eventuella skillnader i hur företaget och branschen uppfattas. Vi har genomfört en kvalitativ undersökning med kvantitativa inslag där vi samlat in sekundärdata från internetbaserade källor, samt primärdata genom utförd enkätundersökning. Denna baserades på vår teoretiska ref

The aim of the paper is to provide a systematic review of the estimation of cost-of-illness (COI) due to air and noise pollution related ill-health. The methodology used for the review includes a systematic search on electronic databases for peer-review published literature and manual searches for the identification of unpublished literature. Searches are based on the major electronic databases su

The problem of poverty is present all over the world. Poverty consists of many different factors and appears in different dimensions in all environments. Institutions are the rules and games of a society and are important to people experiencing poverty as they provide safety nets such as social security or strong social relations in the form of kinship ties. I will describe the role of institution

This paper examines the possibility to use McDonald’s as a leading indicator for economic growth and stability. A small number of alternative hypotheses are also explored. The theory that McDonald’s can be used as an economic indicator originates in Thomas L. Friedman’s “Golden Arches Theory of Conflict Prevention” which presents a relationship between McDonald’s and political stability. Common st

This paper investigates volatility and mean spillover effects from the US and the Chinese stock markets into individual ASEAN stock markets using a GARCH spillover model. I find strong statistical evidence for both the mean-spillover and the volatility-spillover effects from the US into the individual ASEAN markets. The Chinese volatility-spillover effects are less essential to the individual ASEA

The recent development and implementation of Markov Chain Monte Carlo (MCMC) method is generating application of complicated models over a wide range of sciences. For two correlated binary responses, bivariate binary logistic regression is a suitable way to identify the related covariates and at the same time, their interactions validity can be investigated in terms of logarithm of odds ratio. Pre

This thesis analyses microcredit as a means to overcome the problem of inefficiently working financial markets in Uganda. Empowerment of women and the benefits of targeting women with microcredit are similarly discussed. The conclusion of the study is that microcredit provides a way of giving poor people access to credit through accepting untraditional collateral and reaching out to remote rural a

This paper studies the importance of property rights when investigating the determinants of foreign direct investment. Property rights are difficult to measure and its relation to foreign direct investment has not been examined that much in previous researches. This paper examines the effect of some independent variables and property rights on foreign direct investment by using panel data for 127

In his 1989 seminal paper, Victor Nee developed the market transition theory (MTT), which argues that reforming socialist economies shift power from a redistributive government to direct producers. One of the most contentious predictions of the theory is that market expansion will induce a relative decline in the value of political capital. However, China’s transition to a socialist-market economy

Many studies show that socioeconomic and demographic variables have a strong link with human health which in turn affects life expectancy and age. This paper presents the results of a principal component regression analysis, in order to describe a good regression model for mean age of the population of all the countries in the world. The data are from “Philips Geographical Digest” and “World Resou

This paper examines the influence of investors’ beliefs about a firm’s financial health on the size of announcement effects of seasoned equity offerings. Altman’s Z-score for non-manufacturing firms is used as a quantitative measure for company health, and abnormal returns are calculated using event study methodology. The paper departs from a hypothesis that investors of healthy firms will react l

Uppsatsen är ett resultat av en explorativ studie av Business Intellience i några svenska företag. En grundläggande referensram presenteras för målgruppen för uppsatsen för attskapa en förståelse från grunden till studiens frågeställningar. Vad är Business Intelligence egentligen och vad betyder begreppet för dig? En analys av begreppet görs och ställs mot olika perspektiv i ett försök att definie

In this thesis the change in effect of international diversification during the implementation of EMU is investigated, by taking a Swedish perspective. This is done by studying correlation and Sharpe ratio development. The countries included in this study comprise of both EMU countries and a disperse group of other world markets. It can be concluded that a Swedish investor has had a positive diver

This essay explores whether there is a connection between geographical location and degree of socioeconomic inequity in children’s health status in Zambia. It looks at, to what extent a difference can be seen in the socioeconomic health gap between rural and urban areas and between primarily rural administrative provinces and primarily urban ones. The questions examined here are: 1) Does geographi

In 1996, Robert A. Haugen and Nardin L. Baker published a study where they had made a multi-factor model based on micro-variables on the American stock market between 1979 and 1993. In testing the model on the examined period they made an average annual return of 30,9 percent. They also tested the model on several other markets around the world with similar results. This study is a somewhat simple

The aim of the paper is to time the stock market by using probit modelling. We will accomplish this task by testing the significance of different financial variables. The yield spread, which has already been proved to be effective for several established markets, will play a central role in our analysis. Primarily we will extend the analysis of Liu, Resnick and Shoesmith (2004) to verify whether t

En analys av polismyndighetens prognosmodell LUPP – en hypotesprövning för Skåne län.

Vi kommer främst att behandla följande frågeställningar. Redogöra begreppet prisdiskriminering med konkreta exempel. Vilka förutsättningar krävs för att prisdiskriminering skall vara möjligt och varför det tillämpas. Ge en överblick av grundläggande begrepp inom internationell handel, marknadsstrategi och mikroekonomi. Prisdiskrimineringens konsekvenser för svenska konsumenter.

The purpose of this essay is to investigate whether data from the Buisiness Tendancy Survey (BTS) is useful for forecasting the Swedish unemployment rate. The BTS is made by the National Institute of Economic Research (NIER) who makes a large business survey each quarter based on questions to approximately 7000 thousand Swedish firms. The unemployment rate is also a survey based measure made by St