Essays about: "swedish fiscal"
Showing result 1 - 5 of 65 essays containing the words swedish fiscal.
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1. Energy efficiency and fiscal incentives : A stochastic frontier analysis of Swedish manufacturing sectors 2008-2020
University essay from Umeå universitet/NationalekonomiAbstract : This thesis is a case study of the Swedish manufacturing industry in which I measure how efficiently each sector uses energy (fuel and electricity) as input goods in their production processes, and how significant the impact of Sweden’s energy tax is in regard to energy efficiency. The purpose of this is to analyze energy security and preparedness for short-term demand shocks for electricity, as many ‘mega-investments’ of industrial nature are being planned in Sweden – which are predicted to require the installed capacity of Sweden’s electricity production to almost double by 2045. READ MORE
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2. Boosting Growth in Crisis: Evaluating the Role of Fiscal Stimulus in Sweden’s Pandemic Recovery
University essay from Lunds universitet/Ekonomisk-historiska institutionenAbstract : The Covid-19 crisis presents an opportunity to evaluate the effectiveness of fiscal policy by investigating how fiscal stimuli aided recovery from the pandemic in Sweden. As Covid-19 have led to increased concerns of unsustainable debt levels, questions of how government spending has affected the economic rebound and fiscal sustainability arises. READ MORE
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3. Earning management in Swedish listed firms during the Covid-19 pandemic
University essay from Uppsala universitet/Företagsekonomiska institutionenAbstract : This study examines the prevalence of earnings management during the covid-19 pandemic in Swedish listed firms and aims to provide further evidence regarding earnings management practices during the pandemic. The study further investigates whether there are any differences between industries in terms of engaging in opportunistic accounting procedures. READ MORE
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4. Does the purpose validate the means? A critical analysis of the 40th chapter 17 a § IL in Swedish tax law
University essay from Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakultetenAbstract : I fallet HFD 2021 ref. 33 var problematiken angående överlåtelser av under-skottsföretag en central punkt. Fallet, även kallat Hoist-målet, hanterade frågan om huruvida en överlåtelse av ett underskottsföretag stred mot reg-lerna i 40 kap. IL alternativt skatteflyktslagen. READ MORE
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5. Assessing the alignment : An exploratory qualitative study of OMXS30 firms' sustainability narratives' calibration with their ESG performance
University essay from Umeå universitet/FöretagsekonomiAbstract : Purpose: The purpose of this paper is to gain a holistic understanding of Environmental, Social, and Governance (ESG) related narratives applied in OMXS30 firms’ annual reports. The understanding contributes to the existing literature by highlighting which main narrative strategies firms’ use to gain and maintain legitimacy, and whether or not the legitimacy gained and maintained from the narratives are in line with the firms’ ESG performance. READ MORE