Sökning: "capital loss"

Visar resultat 1 - 5 av 46 avhandlingar innehållade orden capital loss.

  1. 1. Skattepliktiga överlåtelser i inkomstslaget kapital

    Författare :Adriana Krzymowska; Peter Melz; Christer Silfverberg; Peter Nilsson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; income tax; divestment; disposal; capital gain; capital loss; taxable event; gift; sale; exchange; financial instruments; property; avyttring; inkomstskatt; överlåtelse; försäljning; byte; gåva; kapitalvinst; kapitalförlust; realisation; omvandling; förändring; aktier; fastigheter; bostadsrätter; finansiella instrument; finansrätt; Financial Law;

    Sammanfattning : Capital gains and losses are taxed under the Income Tax Act (ITA) and occur when an asset is divested. The concept of divestment, which is regulated in §§ 3-10 in chapter 44 of the ITA, creates the scope of taxable events. LÄS MER

  3. 2. Individual and Family Consequences of Involuntary Job Loss

    Författare :Marcus Eliason; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; job displacment; job loss; displaced workers; plant closure; linked employer-employee data; divorce; mortality; unemployment; job specific capital; added worker effect; female labour supply; family income;

    Sammanfattning : This thesis studies the long-term consequences of involuntary job loss. It consists of four self-contained essays. Essay I: Does Job Loss Shorten Life? This paper examines whether there is a causal relationship from job displacement to mortality. LÄS MER

  4. 3. Building Bridges and Breaking Bonds : Aspects of social capital in a regional strategic network

    Författare :Jens Eklinder Frick; Lars Hallén; Lars-Torsten Eriksson; Håkan Pihl; Mälardalens högskola; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; social capital; regional strategic network; cluster; network; Business studies; Företagsekonomi; industriell ekonomi och organisation; Industrial Economics and Organisations;

    Sammanfattning : Investing in cluster formation or encouraging companies to network in regional strategic networks is a common strategy used by municipalities to promote regional growth in peripheral regions. Previous research has investigated the significance of creating regional advantages by building clusters and regional networks, but researchers have not provided much insight into the problems facing the project management trying to implement such collaboration. LÄS MER

  5. 4. Essays on Voting Power, Corporate Governance and Capital Structure

    Författare :Yinghong Chen; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; corporate governance; power indices; dual class of shares; pyramidal structure; owner control; firm performance; voting premium; Shapley-Shubik power index; Banzhaf power index; capital structure; firm leverage; profitability; tangibility; panel data;

    Sammanfattning : This dissertation is divided into 4 essays. Each focuses on different aspect of firm risk and corporate governance issues. It mainly deals with corporate governance issues in the context of strong owner control and its implications to market efficiency. LÄS MER

  7. 5. Värdering vid upprättande av kontrollbalansräkning : En aktiebolagsrättslig och redovisningsrättslig studie

    Författare :Sebastian Lindroos-Moll; Stefan Olsson; Eleonor Kristoffersson; Niklas Arvidsson; Karlstads universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Company Law; Accounting Law; Valuation; Capital Deficiency; Balance Sheet for Liquidation Purposes; Aktiebolagsrätt; redovisningsrätt; värdering; kapitalbrist; kontrollbalansräkning; Juridik - Civilrätt; Law - Civil law;

    Sammanfattning : The aim of the study is to investigate how valuation shall be carried out in drawing up balance sheet for liquidation purposes and whether valuation rules, in particular, and rules on involuntary liquidation due to capital deficiency, in general, need to be changed.It is stated in Ch. 25, sect. LÄS MER