Sök:

Sökresultat:

3754 Uppsatser om The rules of interest deduction limitations - Sida 39 av 251

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.

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.

Frihet till hat? : Hatbrott, rasistiska organisationer och inskränkningar av yttrandefriheten

The present paper is part of a project carried on by the Swedish Section of the International Commission of Jurists. Sweden has ratified several major international human rights instruments. Most of the rights are covered by national law, and only in exception is there a discrepancy between national and international law. Such a discrepancy is found in the UN Convention on the Elimination of all forms of Racial Discrimination, in which the State parties agree on penalizing and prohibiting the founding of and participation in racist organizations. Sweden is not complying with this statute, despite the fact that the government has ratified the convention.

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.

Avtalslicensens förhållande till konkurrensrätten : När strider utövandet av en avtalslicens mot konkurrenslagstiftningen?

AbstractCopyright is designed to not interfere with society's general and overriding interest of effective competition. An effective market competition benefits consumers by lowering prices, raising the quality and expands the range of goods and services.The purpose of the paper is to investigate if the collecting societies licensing violates competition laws. On the basis of the investigation regarding the bill for a new Swedish copyright law (URL), mainly the new wording that regulates the license agreement, corresponds to the EU competition rules and customs within the area.The collecting societies licensing violates the competition laws in the following cases? Discrimination of members because of nationality?           Authors transferring their sole rights to global exploitation?           The collecting society have the right to manage the rights after the author have left as a member?           Users that are established abroad do not get access to the repertoire of  the collecting societies, the same goes for concerted practice if this is the purpose or result?           Parallel behaviours that cannot be explained objectively?           Dividing the market?           Fixed Prices?           Refusal to sign multi-territorial licenses?           Apply different conditions for equivalent transactions resulting in competition disadvantages for a company that cannot be justified by reasonable causesCurrently there are no indications that the new bill to a new URL violates EU law. The author of the paper thinks this may change if the collective management extends, so that other member states get the extended license agreements, then the single market is affected by the competition restriction that the new bill to the URL mean.

Fri rörlighet av varor : Art 34 FEUF och åtgärder med motsvarande verkan - "från Dassonville till Trailers målet"

The characteristics of free movement is the elimination of obstacles to trade between Member States and thus by such, create free movement within the entire union. Therefore art 34 in the Treaty of Lisabon (FEUF) states that all quantative restrictions on imports and measures of equivalent effect are prohibited. The legal approach to measures having equivalent effect is still unclear and the purpose of this paper is therefore to propose a solution to that particular problem. What can be said when it comes to this rule is that the EU-Court has gone from applying a discrimination test to a market access doctrine.According to the Court´s case law, measures having equivalent effects to quantative restrictions are ?All trading rules enacted by Member States which are capable of hindering, directly or indirectly, actually or potentially, intra-community trade?.  The question of how to apply the test when it comes to a potential hinder to intra-community trade is still unclear.

Förmånsrätt : Har alla borgenärer lika rätt?

By the time the law of preferential right was legislated the purpose of the law was to give all creditors equal rights. The purpose of this master?s thesis is to analyze the law in force and unravel whether the purpose of the law has been fulfilled or not. If a deviation has been made I will decide whether it can be justified.Since 1st of January 2004 the preferential right regarding taxes has been abolished. Since then the claims of the Government do not have any preferential right.

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).

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.

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.

Förklaringsmisstag : - i ett elektroniskt sammanhang

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.

?It?s time to break the rules?, Kvinnligt författarskap i ett postrevolutionärt Egypten

AbstractTitle:?It?s time to break the rules?, Female writing in a post revolutionary Egypt Year: 2013Author: Teresa Egfors GergesKeywords: the modern Arabic short story, Egyptian female writers, the Egyptian revolution, romanticism, realism, modernism, Modern Standard Arabic, Cairo Arabic.The purpose of this essay is to analyze four stories, written by Egyptian women and published after the Egyptian revolution, namely; A?wal mimm? yanbagh? and Qi??a shatwiyya by Hanan Elbadawi and Bint r?gil and Sam?ra ?-?ar?b?sh? by Shaimaa Elmaria. The stories of the essay are analyzed by the questions:? What are the themes? ? What kind of language and style is it? ? What are the messages?The essay is based on a comparing analyze, the stories are especially analyzed by Sabry Hafez? theories about the modern Arabic short story. Interviews with the two writers have been made.


"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.

Teknik för egen foderberedning :

There is an uncertainty in the market for grain forcing the meat/milk producers to review alternative feeds to a larger extent, in order to get control over the feed costs. This has led to that the meat/milk producers need to have a good knowledge regarding how the different feeds influences the animals and which technical equipment to use for handling. For those that produce their own feedmix, there is a need to put interest in new crops and their characteristics to be able to get the knowledge of what is required for their own production. It is beneficial to keep an open dialogue with advisors to be updated in new crops and new technology for feeding. When mixing feed at farm level, the legislation is not very clear since it the target group is large scale mixing plants. We have brought up the most important rules and regulations from the EU parliament Council as well as the ones from the Swedish Board of Agriculture (SJV), regarding feed mixing on farm and factory level. We have studied beans and pea at two different moisture levels, in order to evaluate how the moisture level affects the distribution of particles when milling with a plaitmill and a hammermill.

<- Föregående sida 39 Nästa sida ->