Search for dissertations about: "financial activities"

Showing result 1 - 5 of 153 swedish dissertations containing the words financial activities.

2. 1. Financial Activities in European VAT - A Theoretical and Legal Research of the European VAT System and the Actual and Preferred Treatment of Financial Activities

   Author : Oskar Henkow; Institutionen för handelsrätt; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Directive; consumption taxation; indirect taxation; EC law; European Union; banking; financial activities; VAT; Financial services; value added tax; European VAT; Industrial and commercial law; Associationsrätt; handelsrätt;

   Abstract : Value added tax (VAT) is a key part of the fiscal revenue of many countries. Yet this broad-based tax on consumer spending exempts financial services. This seems puzzling to many, particularly given the significance of that sector and the size of its value-added in today's world economy. READ MORE

4. 2. Empirical essays on financial markets, firms, and derivatives

   Author : Niclas Hagelin; Ingrid M. Werner; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Financial markets; Stock markets; Future markets; Options; Derivates; Hedging; Derivathandel; Business studies; Företagsekonomi; Business Administration; företagsekonomi;

   Abstract : This thesis consists of five self-contained studies. The first three investigate the impact of derivatives on the markets for the underlying assets, while the other two examine how and why firms use derivatives. A summary of each of the five studies follows. READ MORE

5. 3. Financial reporting in entrepreneurial SMEs : in search of significant areas of financial reporting information

   Author : Annika Yström; Jönköping University; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

   Abstract : This study sets out from the contemporary discussion on the need of separate financial reporting standards for small and medium-sized enterprises (SMEs), and focuses on financial reporting information needs in the context of entrepreneurial and growth-oriented SMEs. The main purpose of the study is to sort out areas of financial reporting information that are likely to be of significance tomanagers of entrepreneurial SMEs in their provision of information to users. READ MORE

6. 4. International Financial Institutions and Labour Standards : A Legal Study of the Role of These Institutions in the Promotion and Implementation of Freedom of Association and Collective Bargaining

   Author : Mpoki Mwakagali; Niklas Bruun; Tonia Novitz; Stockholms universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; international financial institutions; international labour standards; freedom of association and collective bargaining; conditionality; international law; human rights; development; Private Law; civilrätt;

   Abstract : This dissertation examines the legal implications of the operations of international financial institutions (IFIs) on international labour standards on freedom of association and collective bargaining. International financial institutions provide financial assistance to member states for development activities and attach conditionality to their lending. READ MORE

7. 5. Essays on Fiscal Policy, Public Debt and Financial Development

   Author : Alfredo Schclarek Curutchet; Nationalekonomiska institutionen; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; private consumption; Ekonomisk planering; Handel; Economic planning; imperfect information; Trade; financial development; economic growth; capital accumulation; productivity growth; private savings rate; vertical innovation; horizontal innovation; industry diversification; public debt; external debt; developing countries; taxation; government expenditure; fiscal policy;

   Abstract : This thesis consists of three distinct articles that can be read separately. Each one has been awarded a chapter of its own. The independence of these chapters should not be taken as meaning that they are unrelated. Besides belonging all to the subfield of macroeconomics, they share the common feature of being inherently economic policy oriented. READ MORE