Sökresultat

Livförsäkringar kan enligt den skatterättsliga definitionen delas in i pensionsförsäkringar och kapitalförsäkringar. Utmärkande för de olika typerna av försäkringarna är att de beskattas enligt två helt olika system. För pensionsförsäkringar är premier avdragsgilla samt avkastningen och utfallande belopp skatteskattepliktiga. I de fall försäkringen är att betrakta som en kapitalförsäkring är premiA life insurance can, according to the Swedish definition, be classified as either a pension insurance or as a capital insurance for taxation purposes. These two types of life insurances are taxed in two completely different systems. The premiums are deductible for a pension insurance as the earnings during the investment period and the disbursed benefits are taxed. Furthermore, the premiums are n

Despite the enthusiasm that greeted democratization in Africa and Nigeria in particular, it has turned out that expectation has run contrary with the reality. The wave of democratization in Africa has turned out to be wave of conflict, violence and war. This paper examines the dynamics of fraudulent elections in African most populous nations,Nigeria; a land with great potentials but lacking the fr

This paper analyzes the impact of variables suggested by the trade-off theory and the pecking order theory, on publicly listed Swedish firms in a sample period of 8 years, ranging from 2003-2010. Also the relationship between leverage and weighted average cost of capital (WACC) is studied for the same set of firms and time periods. The model used is based on panel regression with fixed and random

The aim of the paper is to draw a conclusion about the effect that integration has on the (in)stability of the linkages between international stock markets. To measure this (in)stability we focus on the contagion effect caused by the US debt crisis. Furthermore, we take the anti-crisis policies of the different countries into account and discuss whether this could have a mitigating effect on the r

Samtidigt som fler och fler går över till vegetarisk- och vegankost, verkar fler och fler också börja använda sig av nischade dieter som LCHF, som står för Low Carb High Fat. LCHF går ut på att äta så lite kolhydrater som möjligt, max 20g/dag, och istället äta mer mättat fett och protein. Detta innebär att matkorgen med gott samvete kan fyllas med till exempel bacon, jordnötssmör och grönsaker med

This thesis is a feminist analysis of documentary and biographic images and stories of old age, focusing on axes of social differences, normalization and the consequences of inhabiting the position of deviation. Through a theoretical framework consisting of intersectional feminist theory and theories on normalization and a methodological framework consisting of discourse theory and semiotics of im

Frågor om Familjemedlemmar (FoF) är en självskattningsskala bestående av 30 item fördelat på de fyra delskalorna perceived criticism (PC), perceived emotional involvement (PEI), critical remarks (CR) och emotional overinvolvement (EOI). Formuläret är skapat för att mäta interaktionen i dyader. Syftet med denna studie är att göra en psykometrisk analys för att undersöka om instrumentet mäter det av

This thesis analyses the effects of democracy and democratisation on human development levels and growth. Theoretically, the idea of development as freedom is incorporated into the classical debate of democracy’s impact on development. Empirically, this is tested in a number of cross-sectional and pooled panel multiple linear regression models, covering the period 1980-2010. Democracy is measured

This study aims to determine the significance of different sources of financial flexibility that enables firms to respond to negative shocks or investment opportunities in form of unexpected periods of insufficient resources. The empirical study is based on a model that proxy for firms’ investment and dividend policies to further examine how possible cash shortfalls is resolved. The sample covers

Att göra en modern adel är en undersökning av adelsmötets verksamhet under tiden 1911-1921 utifrån begreppen identitet och politisk kultur. Resultaten talar för en adel som gjorde anspråk på att vara överordnad resten av samhället men i sin verksamhet uppvisar en förståelse för att dess handlingsutrymmet i det moderna samhället är begränsat.

Seminar date: 30th May 2012 Course: BUSN68Degree Project - Accounting and Management Control Authors: Kateryna Mumrenko& Alexandra Zăinescu Supervisors: Per Magnus Andersson& Johan Dergård Five key words: Process of innovation, Management control, project management, R&D, formal and informal control tools. Purpose: The purpose of this thesis is to describe and analyze how the process o

Management control in professional service organizations is fundamentally different from the control in classical industrial and producing corporations. This is mainly due to the special context a professional service firm has to face, as the value creation is knowledge intensive, demands a high level of education, and the professional employees have different expectations concerning their work. H

This thesis aims to identify power structures in bilateral development assistance using the Norwegian Oil for Development (OfD) programme in Timor-Leste as a case study. Relying mainly on the works of Hughes (2009) and Abrahamsen (2004), the paper presents several examples of power structures considering the aid dependency of Timor- Leste, and the claimed altruistic intentions of the OfD programme

After four years of independence, Kosovo continues to face severe social, political and economic challenges that pose several threats to the development and legitimacy of the new state. A field study was carried out in Kosovo in January–March 2012 with the purpose of creating a deeper understanding of the state-building process and test Alan Whaites’s theory of responsive and unresponsive state-

This naturalistic study explores correlations between therapeutic alliance, as measured with Session Rating Scale (SRS), and patient and treatment factors in the treatment of first episode psychosis at an early intervention centre in Malmö, Sweden. It also aims to identify predictors of therapeutic alliance in this group. 67 patients with first episode psychosis participated. Results show that the

The purpose of our study was to examine the effect of cognitive preparation during audio-feedback in a single-session treatment for social anxiety in a non-clinical sample. Participants in the study were recruited among high school students with high self-rated social anxiety. The study was conducted with a between-groups and repeated measure design. In total 41 participants were randomized to an