Sökning: "finansiella instrument"

Visar resultat 1 - 5 av 10 avhandlingar innehållade orden finansiella instrument.

  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. Kontorätt : Rätt till kontoförda värdepapper

    Författare :Karin Wallin-Norman; Göran Millqvist; Claes Martinson; Stockholms universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; securities; book-entry securities; securities accounts; värdepapper; konto; kontorätt; finansiella instrument; Private law; Civilrätt; Private Law; civilrätt;

    Sammanfattning : Paper-backed securities are no longer the norm in today´s financial world. However, securities laws are still often based on traditional legal principles for paper-backed securities. Therefore  legal rules as well as doctrine relating to modern financial instruments not only uses fictions as a tool, but is actually dominated by fiction. LÄS MER

  4. 3. Nya förutsättningar för reglering av extern redovisning - en praxisundersökning mot bakgrund av finansiella instrument

    Författare :Gunnar Wahlström; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : .... LÄS MER

  5. 4. Decomposing the Option Pricing Problem : Estimating the Causal Factors: Interest Rates, Dividends, and Risk-Neutral Probabilities

    Författare :Pontus Söderbäck; Jörgen Blomvall; Martin Singull; Stein-Erik Fleten; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES;

    Sammanfattning : The financial markets have an essential role in society. Further, these markets are constantly evolving. Therefore, models and methods have to be developed and adapted to the new market conditions to be useful for decisions. LÄS MER

  7. 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 :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