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Visar resultat 1 - 5 av 27 uppsatser som matchar ovanstående sökkriterier.

  1. 1. Exchanges of shares and Sweden’s right to tax - An examination of the Swedish exchange of share mechanism for individuals, and its compliance with the Tax Merger Directive

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Sam Lincoln; [2023]
    Nyckelord :EU-rätt; Skatterätt; Law and Political Science;

    Sammanfattning : Den här uppsatsen undersöker den svenska implementeringen av andelsbytesmekanismen för privatpersoner, som återfinns i artikel 8 i Fusions-Direktivet, hädanefter FD. Uppsatsen undersöker även hur Sverige har valt att skydda sin beskattningsrätt när aktieägaren emigrerar till en annan EU MS medan hen äger aktier erhållna via ett andelsbyte. LÄS MER

  3. 2. AP-fondernas investeringsstrategier i fastigheter

    Master-uppsats, Lunds universitet/Fastighetsvetenskap

    Författare :Gabriel Bring; Lova Bildstein-Hagberg; [2021]
    Nyckelord :Public pension funds; Real estate investment; Investment strategy; Diversification; Direct real estate; Indirect real estate; Technology and Engineering;

    Sammanfattning : Since 2010 the first, second, third and fourth Swedish public pension funds (AP-funds)have drastically increased their exposure towards real estate. The AP-funds have done this through starting and acquiring private property companies. With these companies,the funds have gradually increased their real estate assets. LÄS MER

  4. 3. Dirty Stock Returns in the Era of Sustainability: A Study of the World's Largest Carbon Market

    C-uppsats, Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

    Författare :Forbes Goldman; Hugo Schmidt; [2020]
    Nyckelord :European Union Emissions Trading System; Carbon Emission Allowances; Carbon Risk; Environmental Regulation;

    Sammanfattning : Using a dataset on the stock returns of 65 German firms, this thesis empirically analyses the effect of the European Union Emissions Trading System on the biggest economy and carbon market in Europe. We conclude that the different allocation methods have resulted in large discrepancies in stock performance for the firms reporting under the ETS. LÄS MER

  5. 4. Optimal Time-Varying Cash Allocation

    Master-uppsats, KTH/Matematisk statistik

    Författare :David Olanders; [2020]
    Nyckelord :Statistics; Applied Mathematics; Optimization; Cash Allocation; Network Theory; Mixed Integer Linear Program; Transaction Costs; Branch-and-Cut; Statistik; tillämpad matematik; optimering; kapitalallokering; nätverksteori; Mixed Integer Linear Program; transaktionskostnader; Branch-and-Cut;

    Sammanfattning : A payment is the most fundamental aspect of a trade that involves funds. In recent years, the development of new payment services has accelerated significantly as the world has moved further into the digital era. This transition has led to an increased demand of digital payment solutions that can handle trades across the world. LÄS MER

  7. 5. Online intra-day portfolio optimization using regime based models

    Uppsats för yrkesexamina på avancerad nivå, Lunds universitet/Matematisk statistik

    Författare :Sara Hafström Fremlin; [2019]
    Nyckelord :Multi-period portfolio selection; Model predictive control; Hidden Markov model; Mathematics and Statistics;

    Sammanfattning : In this thesis model predictive control (MPC) is used to dynamically optimize a portfolio where the data is sampled every 5 minutes. Previous research has shown how MPC optimization applied to daily sampled financial data can generate a portfolio that exceeds the value of standard portfolio strategies such as Strategic asset allocation. LÄS MER