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… stated that having more money results in a better attitude. The source of the income also has an effect. Those who earn money from conservation are more positive than those who earn money from other sources. Age and gender also affect the attitudes.In this study the attitudes of …
Beskattningstidpunkten när förvärvet är förenat med förfoganderättsinskränkningar
… acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only …
… andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study …
… to dairy farmers can be viewed as cost reducers rather than ensuring a minimum income. The subsidies enable the farmers to maintain production even if the market price is lower than the variable costs. The effect from the subsidies then make the marginal cost lower which gives …
Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF …
Konsekvenser vid generationsskiften i fåmansföretag
… or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act. The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company’s business activity is within the framework of the …
… of the connection between public health andeconomic growth, focusing on high-income countries. Method: The study is based ontwelve scholarly articles retrieved from four scholarly databases. Result: The resultclarify that there is a positive long-term correlation between good …
En kritisk studie av tidigare angivna förklaringar till avvikelser mellan en genom CAPM beräknad diskonteringsränta och den av företaget redovisade, vid nedskrivningsprövning av goodwill.
… opportunistiskt beteende genom earnings managagement i form av big bath och income smoothing. Denna studie undersöker om avvikande diskonteringsräntor förekommer och om förklaringarna presenterade av Carlin och Finch har bärighet år 2010 för företag noterade på Nasdaq OMX …
… out by managers. The underlying purpose of these actions is to adjust net income. The procedure is typically done by borrowing income from future periods. Evidence of EM around SEOs has been documented on capital markets around the world, and the effects on firms' post-offering …
en fråga om personlighet : Kvantitativ undersökning av den materiella levnadsstandarden hos egenföretagare i Sverige
… a focus on poverty rate has centred their arguments and analyses entirely on income differences which has resulted in a high poverty rate among self-employed. Their results shows that variables such as age, gender, hours of labour and structure of the household significantly …
focussing on African swine fever in Uganda
Smallholder farmers in low-income countries face a number of challenges in animal production. Animal husbandry carries great potential in reducing poverty, hunger and gender inequality, but at the same time infectious diseases are prominent threats to farmers? livelihoods and …
… or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ” 2.03 or 2.04 for …
en inkomstskatterättslig analys
The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs …
en ekonomisk analys av ett EPA-avtal mellan EU och ESA
… from the agreement.The positive welfare changes springs from the increased income from the expanded sugar export due to the reduction of the high tariffs in EU on sugar. The world market price on sugar will increase when the excess burden is reduced. This is in favour for the …
How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax …
