Sökning: "securities law"

Visar resultat 6 - 8 av 8 avhandlingar innehållade orden securities law.

  1. 6. The sole trader's assets and liabilities - a tax law study on the importance of accounting to the demarcation of business activity

    Författare :Peter Nilsson; Institutionen för handelsrätt; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allocation of assets and liabilities; företagsbeskattning accounting to the demarcation under tax law; god redovisningssed; bokföringsmässiga grunder; det rättsliga sambandet mellan bokföring och skatterättslig inkomstberäkning; allokering av tillgångar och skulder; income calculation method; legal standard of generally accepted accounting principles;

    Sammanfattning : Sweden is a typical small-business country and, based on the numbers, a clear majority of the companies operate as sole traders. Unlike limited companies and other legal entities, which classify all income as business income, the income or expenditures of private persons are classified as either business, service or capital income. LÄS MER

  3. 7. Indirect Exploitation of Intellectual Property Rights By Corporations and Investors: IP Privateering & Modern Letters of Marque & Reprisal

    Författare :Thomas Ewing; Chalmers tekniska högskola; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; equity; non-practicing entity NPE ; innovation system; unclean hands; indirect exploitation; Intellectual property IP ; patent troll; patent misuse; privateer; intellectual property right IPR ; patent; operating company; tortious interference; corporate formalism; antitrust; investor; competition;

    Sammanfattning : Competitive pressures and rent-seeking behaviors have motivated companies and investors to develop indirect techniques for beneficially exploiting third-party intellectual property rights (IPRs) that qualitatively depart from the slate of direct exploitation tools whose usage has been honed during the past 30 years of the pro-patent era. Companies have increasingly realized that they do not need to create IPRs themselves to exploit them beneficially, which has been the conventional usage pattern. LÄS MER

  4. 8. "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