Filtyp
Den 1 januari 2010 träder rådets direktiv 2008/8/EG som avser platsen för tillhandahållanden av tjänster kraft i medlemsstaterna. Ända sedan 1960-talet då mervärdesskattesystemet infördes har målet varit att beskattning bör ske i konsumtionsmedlemsstaten. Av praktiska skäl genomfördes inte denna princip för tillhandahållanden av tjänster och det i skrivande stund gällande mervärdesskattedirektivet
This essay studies the effect of liquidity on stock returns on the Swedish stock market. Liquidity is addressed both as a market risk factor and an asset characteristics. We use the relative bid-ask spread as a proxy for liquidity level. The aggregate liquidity factor Illiquid-Minus-Liquid is constructed in a similar way to Fama-French SMB and HML factors. Using monthly time-series regressions on
Abstract Author: Jonas Nygren Title: You are what you’re called – Program leaders reflections and reasoning about the effect from Internet sex offender registration on sexual offenders who attend treatment program within the Swedish correctional service. Supervisor: Alexandru Panican Recently the first sex offender registration has been implemented in Sweden mainly through Internet websites. In
The paper examines whether a variation of the one and two period discounted cash flow models using optimized investment horizons can be used to explain and/or predict stock prices. In addition to this, the optimized horizons themselves are analyzed to see how long a stock is held in different market climates. The results show that the models cannot be used for pricing stocks. Neither can they exp
This paper examines the degree to which dynamic inconsistency in climate policy presents a serious challenge in the sense that exclusively pursuing near-term cost-efficiency implies strong disincentives for policy makers to attain long-term abatement goals. We model technological change and cost-efficient emissions cuts of roughly 80% in the EU-27 energy sector during the forty-year period 2010-20
This quantitative study of the alcohol use amongst students in Lund primarily rests on three general empirical findings: 1) Students in general constitute a part of the age group – young adults – who consume most alcohol per capita in Sweden. 2) The foundations of abnormal use of alcohol and alcoholism are believed to be established in early adulthood. 3) In monetary terms, alcoholism and other di
The purpose of this study is to examine and understand how dominant gender attitudes are represented in the society and how they influence social institutions and processes, such as labor market and employment. Greater understanding of the several aspects of this phenomenon enables us to gain knowledge on how to deal with it for both the main actors in the labor market: jobseekers and employers. G
Nowadays, most small- and medium-sized enterprises (SMEs) are seeking information technique(s) or packaged software for improving their market competitiveness. Enterprise Resource Planning (ERP) system could be a good choice regarding it is a powerful system which is integrated software for operating different perspective of a business, all information within organization would be flow between eac
In recent years outsourcing of public health care activities has increased in Sweden. Outsourcing of public health care activities involves possibilities of innovation and improvement according to many, but there are difficulties with how to maintain and control quality in the outsourced activities. The focus of this thesis is on how quality is ensured when public activities are subject to contrac
Author: Elisabeth Mårtensson & Marianne Vagnemark Title: “I know myself best” – A study of what people with drug- and alcohol problems believe that they need help with [translated title] Supervisor: Arne Kristiansen Assessor: Gunilla Lindén The purpose of this study was to examine what people with drug- and alcohol problems believe that they need for kind of help if a change would become poss
In a study it was found that only 16% of IT projects in UK were considered successful (Al-Tameem et al, 2008). Underestimating IT adoption problems when implementing a project has been recognized as one of the reasons for the failures (Fink, 1998). The current research aims to study adoption by students of a new portal implemented in Lund University School of Economics and Management (LUSEM). Qua
The Sami people have a long history of colonization, discrimination, marginalization and prosecution in their past. My thesis deals with how the Sami identity is created and reproduced today and how it has been shaped in the light of the history of the Sami people and the policies pursued by the Swedish government through times, and also why the search for identity, heritage and roots has had such
The current paper examines to what extent different factors influence our ability to remember. Data used in the analysis origins from a psychological memory experiment conducted at the University of Lund. During the study phase of the experiment, participants viewed different objects which could either appear as a word or a picture. The object type was randomly chosen which resulted in varying seq
Passenger transport services constitute public utilities, exactly like all the other similar public networks e.g. energy & water distribution, TV broadcasting or postal services. The Member States in the EU have a keen interest in the development of passenger transport and therefore the financing of public transport is such an important economic, political and social issue. In its ideal form,
Fotbollsvåldet debatteras friskt i medierna och debatten blossar upp med jämna mellanrum när det skett en våldshändelse i samband med fotbollsevenemang och röster hörs från den officiella supporterkulturen om att medias framställningar framställer kulturen som stereotyp och i negativ dager. Denna fallstudie syftar till att åskådliggöra hur mediala strategier styr och påverkar nyhetsjournalistikens
Title: Professional views on cannabis- The social problem, the question legalization and the history (translated title). Author: Kristina Jensen Supervisor: Anders Giertz Assesor: Staffan Blomberg During the year 2009 you were able to read in Swedish newspapers about the increasing use of cannabis in Sweden. This in combination with what I learned at my professional practice during the fall 2009 a
Syftet med denna uppsats har varit att ta reda på om facebooks popularitet grundar sig i den förenklade kommunikationen och interaktionen sidan erbjuder, alternativt om sidan är till för att projicera sin identitet eller om båda exemplen är orsakerna. Vi har även varit intresserade av att utreda hur användarna väljer att skildra sig själva utifrån publikens förväntningar, syftet är att avspegla hu
The study raises the question how (if at all) relations with university affect the innovativeness of new media firms in Skåne and to what extent it can be related to the type of knowledge base. The object of the analysis is 36 new media companies in the region. The data was selected using the methods of structured and semi-structured interviews. Open Innovation paradigm, knowledge base and knowled
