Sökning: "trusts"

Visar resultat 1 - 5 av 77 uppsatser innehållade ordet trusts.

  1. 1. Network Connectedness in Financial Markets

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

    Författare :Andrea Marcolini; [2024]
    Nyckelord :Systemic risk modeling; US REITs connectedness; S P 500 connectedness; Returns and realized volatilities prediction;

    Sammanfattning : This paper is a collection of two different theses discussing the prediction of the returns and volatilities of the S&P 500 constituents and of US Real Estate Investment Trusts (REITs) by analyzing their centrality within the financial market network. Both empirical works summarize the relevant financial and network literature, demonstrating how modeling stock connectedness within financial markets makes it possible to create returns and volatility predictors, improving investors' portfolio allocations and achieved investment Sharpe ratios. LÄS MER

  2. 2. Islamofobi i läromedel? : En innehållsanalys gällande öppna och slutna föreställningar om muslimer och islam i digitala läromedel

    Kandidat-uppsats, Uppsala universitet/Teologiska institutionen

    Författare :Christoffer Byhlin; [2023]
    Nyckelord :digitala läromedel; innehållsanalys; islam; islamofobi; muslimer;

    Sammanfattning : Given the increased debates concerning Muslims and Islamophobia in Sweden, the purpose of this essay has been to investigate the ways in which open and closed views about Muslims and Islam are expressed in digital teaching materials for lower and upper secondary school in the subject of religious studies, through a theoretical lens of Islamophobia. The first two investigated issues have therefore dealt with the ways in which open and closed ideas about Muslims and Islam are expressed in the teaching materials. LÄS MER

  3. 3. Do institutional investors care about material ESG disclosure? Evidence from the SASB standards

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

    Författare :João Monteiro; Laura Bahde; [2023]
    Nyckelord :ESG disclosure; SASB standards; institutional ownership; financial materiality; sustainable finance;

    Sammanfattning : This paper examines the relationship between institutional ownership and SASB disclosure, by applying a linear probability model with fixed effects to our panel dataset. We find that certain groups of institutional investors demand SASB disclosure, and that their demand is sensitive to the disclosure costs faced by firms, namely information production and proprietary costs. LÄS MER

  4. 4. ”Hur kan man inte vilja leva när jag finns?” : En analys av bilderböcker om psykisk ohälsa och deras förmåga att stärka barns KASAM

    Kandidat-uppsats, Malmö universitet/Institutionen för socialt arbete (SA)

    Författare :Amanda Randau; Johanna Johansson Sjöstrand; [2023]
    Nyckelord :children’s picturebooks; children’s literature; parental mental illness; sense of coherence; social work; barnlitteratur; bilderböcker; känsla av sammanhang; psykisk ohälsa; socialt arbete;

    Sammanfattning : Multiple studies show that growing up with a mentally ill parent affects children in many ways. In recent years many children ́s picturebooks about mental illness have been published, making it an accessible subject for the youngest readers. LÄS MER

  5. 5. Head in the sand when trust income is in sight? Analysis of double taxation of trust income originating from dividends in light of Articles 49 and 63 TFEU.

    Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

    Författare :Madara Olmane; [2023]
    Nyckelord :tax; Article 49 TFEU; Article 63 TFEU; trusts; fundamental freedoms; EU tax law; comparability; double taxation; trust income; dividends; freedom of establishment; free movement of capital; ECJ; flow-through dividends; coporate income tax; direct taxation; Law and Political Science;

    Sammanfattning : This thesis challenges the treatment of trust income received in a country with no trusts in its legal system in light of freedom of establishment and free movement of capital. Can provisions of a Member State that has decided not to have trusts in its legal system make the transfer of shares or even the establishment of a trust elsewhere less favourable? This question, as the starting point of this thesis, managed to open a Pandora’s box of additional aspects and questions to consider, where each deserves a thesis on its own. LÄS MER