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2662 Uppsatser om Tax avoidance with the use of interest deduction - Sida 15 av 178
Carry Trade : Vad säger teorin och hur ter sig verkligheten?
I nära tio år har främst amerikanska placerare utnyttjat strategin carry trade för att skapa positiva avkastningar. Strategin innebär att lån tas på en marknad med låga räntor för att sedan placeras på en annan marknad med högre räntor. Det är främst de japanska och amerikanska räntemarknaderna som har använts.Syftet med uppsatsen är att utreda om det går att få en positiv avkastning vid carry trade-affärer. Vi kommer även att belysa vilka risker som uppstår vid dessa investeringar, samt undersöka vad som kan göras för att minimera de risker som uppstår. Genom att studera andra länder med betydande räntedifferenser vill vi även utreda om denna strategi går att tillämpa på andra ränte- och valutamarknader än Japan och USA.För att uppfylla syftet har en kvantitativ studie genomförts baserad på sekundärdata, där vi skapat olika fiktiva affärer över tre tidsperioder för att kunna räkna ut och jämföra avkastningar.
Individers betydelse för kunskapsöverföring i en organisation : En studie om hinder och möjligheter till lärande på Metso Paper Karlstad AB
Companies learn through their employees. In this paper I make research into how knowledge transfer and learning occur at Metso Paper Karlstad AB, which is a partly project based organization.The result is that there are many factors that affect the knowledge transfer in a company. Knowledge transfer occurs mainly between individuals within the company, but also between departments and other actors outside the company. In the gaps between these actors, there is a risk that knowledge is not transferred, which is an obstacle to learning. A great deal of the knowledge transfer and the learning is carried out through individual?s own drive and motivation.
Röster som inte hörs : En juridisk studie om hur barnperspektivet redovisas i LVU-domar
The child perspective is a complex area primarily because of its many ways of interpretation but also because children are considered to be less competent than adults. Our hypothesis was that adults in court-proceedings make decisions in the child?s place. The aim of this study was to investigate the judicial meaning of the child perspective in ?Socialtjänstlagen? (SoL) and ?lag om särskilda bestämmelser om vård av unga? (LVU).
Att tala för döva öron. Döva och hörselskadade studenter om bibliotek, information och kultur
The purpose of this Masters thesis is to examine the attitudes of deaf and hear-impaired people towards libraries, information, and culture. The issues are: What are the attitudes of the informants towards libraries and culture? What do reference group theory and the theory of information access-/avoidance implicate concerning the information behaviour of the informants? In-depth interviews with five deaf and hear-impaired university students have been carried out in this qualitative study. The world of deaf and hear-impaired people is presented as well as a survey of political guidelines to make, for example, libraries and theatres more available to disabled people. The research overview analyses scholarly studies on deaf and hear-impaired people.
Urshults Knektar : En studie om vad som hände de indelta knektarna från Urshults rotar 1709 till 1718
This essay examines what happened to soldiers from Urshult in military service of Sweden during the diminished power of the country in the beginning of the eighteen century. Information of interest is taken from the soldiers? age, time of service and other annotations of interest that shows to be helpful when examining their fate. First off, this study explains Sweden?s situation during this period of time. To get a grasp about the situation, allotment is explained as well as the most important events in the big Nordic war. This study is based on qualitative content analysis and GMRs are used as its main resource of information and consists of empiric analysis.The result of this paper shows that very few soldiers from Urshult were able to return home alive.
Territoriell stigmatisering. En litteraturbaserad studie om möjligheten att använda begreppet ?territoriell stigmatisering? i förklaringsmodeller bakom ojämlikhet i hälsa.
Introduction: Public health is based on the determinants of health. They mutually influence each other. Structural factors and life conditions contribute to health inequality both within and between countries. Health inequality can be seen between different social groups, which can be the cause of differences in living conditions, health behavior and disease vulnerability. One of the consequences of this is segregation which means that certain groups live apart, where this distribution can be connected to economic resources and/or ethnicity.
Organisationskultur och informationssökning. En fallstudie av internkommunikationen på ett folkbibliotek
This thesis aims to identify bottlenecks in the internal communication of aSwedish public library. Specifically, it addresses the behaviour of the library staff when they seekfor work-oriented information through interaction with their colleagues. A fundamental assumptionof this study is that the information-seeking process depends on organisational culture. I have madean exploratory case study in a medium-sized Swedish public library, where relevant issues areidentified and correlated with the culture of the organisation.I have used Schein's three-level model to describe the culture of the library; this model definesculture as a set of basic assumptions and the actions of people as expressions of their culture. Datafor the study were gathered using several approaches, including interviews with the library staff andobservations of them.
Barnet eller ämnet? : Lärarstudenters preferenser av didaktiska val vid naturvetenskaplig undervisning i förskolan
Teaching in pre-school usually takes its starting-point in children?s reality and curiosity. Apart from that it has also been important to take contains of a special subject under consideration, for example development of language and communication or mathematics development. The purpose of this study was to investigate how natural science as a special subject in pre-school education is expressed by five trainee teachers when they teach children at the age of 2-7. Generally the study focuses on the students? teaching actions as well as their line of argument about their teaching and the choices they have to make.
En kvalitativ undersökning av hur en kvinnofridsinstruktörsutbildning har uppfattats och använts av instruktörerna
Folkhälsovetenskapligt program.
"Måste det vara så krångligt?" : Att arbeta med teknik i förskolan
The purpose of this study is to explore how preschool teachers succeed in their mission to conduct work that will enhance children's interest and knowledge in technology. The study was conducted by qualitative semi-structured interviews among eight teachers at seven preschools in the same municipality. The method was chosen because I wanted to get as detailed and full answers as possible. I also wanted to find out their individual perceptions. The result shows that most of the teachers think that they have insufficient knowledge to practically work with technology. At the same time they?re expressing that technology is a broad area that sometimes is a little more complicated than it needs to be.
Riskpremie i UIP - möjlighet till cross-currency arbitrage? - en jämförande studie av ränta och växelkurs mellan Storbritannien, Tyskland och Sverige.
The thesis explores the Uncovered Interest rate Parity (UIP) and the possibility of cross-currency arbitrage between England, Germany and Sweden. The data is gathered between May 1999 and December 2005 on a monthly basis and is compared using simple regression analysis. The aim is to find out whether UIP holds and, if it does not, a risk premium exists that makes it possible to make arbitrage gains on moving capital between England, Germany and Sweden. It is discovered that UIP does not hold and that cross-currency arbitrage possibilities exist. In the end a an attempt is made to practically show how the arbitrage possibility could be used for a real investor to make risk free gains from the Foreign Exchange market..
Revisorers legitimitet och skadeståndsansvar
In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.
Två avböner & en revolt i syndarnas teater : En studie i apologia och kriskommunikation
During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.
Riksintressets roll En studie av ombyggnaden av rådhuskvarteret inom riksintresset ?Centrala Kristianstad?
Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Bebyggelseantikvariskt program15 hpInstitutionen för kulturvårdGöteborgs universitet2014:18.
Hur påverkas aktiemarknaden av räntan, valuta- och obligationsmarknaden? : En empirisk studie under perioden 2005-2009
Introduction: Interplay between all the different subsystems of the financial markets is currently considered as an important internal force in the market. In a financially liberalized economy exchange rate stability is a basis for a wellbeing stock market. If these interactions between all the different subsystems of the financial markets are not detected, this means that there is information inefficiency in the markets.Problem: Can we find any correlation between changes in currency, interest rate and bonds with the stock market index? If so, how do these changes affect the Stockholm Stock Exchange?Purpose: The purpose of this study is to examine if there is any linkage between the interest rate, currency and bonds with the stock market. The researchers wanted to find out how these variables affect the stock market index OMX S30 which consists of the 30 largest companies on the Stockholm Stock Exchange.Method: This research has been based on a quantitative approach.