Essays about: "CIV"

Found 5 essays containing the word CIV.

1. 1. Comparability Approaches of the CJEU Regards Dividends Received by Non-Resident CIVs: Is the Primary Law Sufficient or Not?

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Serra Tor; [2020]
   Keywords : CIV-Investment Fund- Pension Fund-Withholding tax-Discrimination-TFEU Freedoms-Free Movement of Capital-Freedom of Establishment - OECD Model Convention 2017 - OECD s Commentary- UCITS Directive- AIFM Directive; Law and Political Science;

   Abstract : For preventing economic double taxation and neutralization of choice between direct and indirect investments, states might grant domestic funds certain tax advantages while not extending it to non-residents, which possibly result in international double taxation. This issue arises mostly because of the different features of the investment funds. READ MORE

3. 2. Quantitative Assessment of Volatility Pricing Factors

   University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

   Author : Pavel Hlousek; [2020]
   Keywords : Idiosyncratic risk; Stock volatility; Factor models;

   Abstract : In this thesis, I perform a quantitative assessment of three volatility pricing factors; market variance (MV), average stock variance (AV), and common idiosyncratic volatility (CIV). I show that the three volatility pricing factors coexist, although the factors exhibit similar time-variation and their innovations are correlated. READ MORE

4. 3. Genetic characterization of canine respiratory coronavirus

   University essay from SLU/Dept. of Biomedical Sciences and Veterinary Public Health

   Author : Simon Larsson; [2015]
   Keywords : coronavirus; canine; kennel cough; Canine Infectious Respiratory Disease; Spike Protein; Virus; Hemagglutinin-e;

   Abstract : Kennelhosta är ett samlingsnamn för en grupp virus- och bakterieinfektioner som ofta drabbar hundar som är tillsammans med större grupper av andra hundar. Symptomen är oftast milda, vanligtvis med en torr, hackande hosta, men kan i vissa fall ta sig uttryck som svårare symptom som lunginflammation. READ MORE

5. 4. Problems of taxation of investment funds and underlying investors

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Andriy Byelka; [2013]
   Keywords : investment fund; CIV; Law and Political Science;

   Abstract : Different treatment of investment fund has a result of double taxation or non-taxation. The Court of Justice of the European Union has stated that in principle, juridical double taxation is not in itself unlawful, as there is no obligation for Member States to adapt their own tax systems to the different systems of tax of other Member States in order to eliminate the double taxation arising from the exercise in parallel of their fiscal sovereignty. READ MORE

6. 5. Ekvin influensa (H3N8) : en möjlig hundpatogen?

   University essay from SLU/Dept. of Biomedical Sciences and Veterinary Public Health

   Author : Anna Berg; [2012]
   Keywords : influensavirus; H3N8; häst; hund; receptoruttryck;

   Abstract : Hästinfluensa, orsakat av ekvint influensavirus (EIV) förekommer över hela världen och är en vanlig respiratorisk sjukdom hos häst. Nyligen upptäcktes att EIV passerat djurslagsbarriären och orsakat sjukdom hos hund, vilket har lett till utvecklingen av canine influensavirus (CIV). READ MORE