Sökning: "financial activities"

Visar resultat 1 - 5 av 185 avhandlingar innehållade orden financial activities.

1. 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

   Författare :Oskar Henkow; Institutionen för handelsrätt; []
   Nyckelord :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;

   Sammanfattning : 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. LÄS MER

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

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

   Sammanfattning : 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. LÄS MER

4. 3. "Har du varit ute och shoppat, Jacob?" : En studie av Finansinspektionens utredning av insiderbrott under 1990-talet

   Författare :Erik Wesser; Sociologi; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; securities market; Insider trading; market abuse; financial crime; penal investigation; financial supervision; white collar crime; case-processing; organization theory; new institutionalism; regulation; governance; Sociology; Financial science; Fiscal law; Finansiering; Sociologi; Skatterätt;

   Sammanfattning : In this dissertation the Swedish Financial Supervisory Authority's (FSA) investigation of suspected insider trading offences is examined and analysed. The aim of the study is to describe FSA's investigative activity in insider cases during the 1990?s, a period of both increased activity on the Swedish stock market as well as changed regulation. LÄS MER

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

   Författare :Annika Yström; Jönköping University; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi;

   Sammanfattning : 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. LÄS MER

7. 5. I finansvärldens bakre regioner. En studie om finansiella offshore-marknader och ekonomisk brottslighet : In the Rear Regions of the Financial World. A study of offshore financial markets and economic crime

   Författare :Oskar Engdahl; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; offshore financial markets; offshore financial center OFC ; tax haven; econornic crime; case studies; human action; social practices; monetarization; juridification;

   Sammanfattning : This dissertation deals with offshore financial markets and econornic crime. Its aim is to contribute to greater sociological knowledge of these phenomena and their mutual relationship. LÄS MER