Sökning: "Ränta"

Hittade 5 avhandlingar innehållade ordet Ränta.

  1. 1. Den skatterättsliga gränsdragningen mellan ränta och utdelning : Klassificering på gränsen mellan skatterätten och redovisningsrätten

    Författare :Anna Lewander; Jan Bjuvberg; Bertil Wiman; Peter Melz; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; Skatterätt; redovisningsrätt; främmande kapital; eget kapital; ränta; utdelning; Företagsrätt; Corporate Law;

    Sammanfattning : Den skatterättsliga gränsdragningen mellan ränta och utdelning – How to classify and draw a distinction between interest and dividend for tax purposesThe purpose of this thesis is to analyse the question of how to classify and distinguish between interest and dividend for tax purposes in the hand of the issuer of a hybrid instrument.The question originates in the borderland of tax and accounting law and the aim is further to study how tax and accounting law interact in this area. LÄS MER

  2. 2. En kårt afhandling i svenska hushålls vetenskapen om rikets nytta af låga penninge-räntor, hvilken, med den vidtlagfarna juridiska facultetens samtycke, vid den Kongl. Academien i Upsala, juris och oeconomie adjuncten, mag. Pehr Niclas Christiernin, tillika med studiosus af Vestmanlands- och Dala-Nation Immanuel Gustrin, till offentligt försvarande framgifvit uti en gustavianska lärosalen f.m. den VII junii. 1759

    Författare :Pehr Niclas Christiernin; Immanuel Gustrin; Pehr Niclas Christiernin; Uppsala universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; Ränta; Räntepolitik;

    Sammanfattning : .... LÄS MER

  3. 3. Essays on the term structure of interest rates and monetary policy

    Författare :Magnus Dahlquist; Stockholms universitet; []
    Nyckelord :SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; Penningpolitik; Ränta;

    Sammanfattning : This thesis consists of four empirical essays, summarized below.In “On Alternative Interest Rate Processes'' the interest rate dynamics for four European countries are studied. There seems to be a positive relation between the interest rate level and the volatility of interest rate changes. LÄS MER

  4. 4. Pantlån : om ränta och värdepappersrättsliga konflikter i pantbankernas kreditgivning

    Författare :Per Ellsberger; Juridiska institutionen; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; interest; pawn; pawnshop; pawnbroker; negotiable document; tort; Civil law; pawn ticket; personal property; warehouse receipt; pledge; Civilrätt; usury law; title; promissory note; security agreement; bill of lading; instrument; property law; secured transactions; contract law; good faith purchase; defective title; consumer finance; chattel paper; bailment;

    Sammanfattning : It is contended in this thesis that the introduction of a legal regime with a rateless structure, subject only to market forces and a rebuttable statutory presumption as to where the rate line of conscience should be drawn, can provide a solution if the rate charged by pawnbrokers is to be regulated. The thesis also shows that a uniform pawn ticket issued as a negotiable document of title, and transferable by special indorsement, can provide a solution to problems caused by current activities related to pawn ticket transactions. LÄS MER

  5. 5. Optimization-Based Models for Measuring and Hedging Risk in Fixed Income Markets

    Författare :Johan Hagenbjörk; Jörgen Blomvall; Ou Tang; Giorgio Consigli; Linköpings universitet; []
    Nyckelord :NATURAL SCIENCES; NATURVETENSKAP; NATURVETENSKAP; NATURAL SCIENCES; Finance; Fixed income; Interest rate risk; Credit risk; Risk management; Optimization; Mathematics;

    Sammanfattning : The global fixed income market is an enormous financial market whose value by far exceeds that of the public stock markets. The interbank market consists of interest rate derivatives, whose primary purpose is to manage interest rate risk. LÄS MER