Essays about: "trusts"

Showing result 1 - 5 of 40 essays containing the word trusts.

  1. 1. Network Connectedness in Financial Markets

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

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

    Abstract : 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. READ MORE

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

    University essay from Handelshögskolan i Stockholm/Institutionen för finansiell ekonomi

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

    Abstract : 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. READ MORE

  4. 3. 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.

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Madara Olmane; [2023]
    Keywords : 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;

    Abstract : 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. READ MORE

  5. 4. Authentication Techniques Based on Physical Layer Attributes

    University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

    Author : Xintai Liang; [2022]
    Keywords : Wireless security; Spoofing attacks; Physical layer authentication; Channel State Information; Machine learning; Trådlös säkerhet; Spoofing attack; Autentisering av fysiska lager; Kanaltill Stånds Information; Maskinin lärning;

    Abstract : Authentication is an indispensable part of information security. It serves to distinguish legitimate users from unauthorized ones. With the rapid growth of Internet of Things (IoT) devices, authentication of wireless communication is gathering more and more attention. READ MORE

  6. 5. Conforming to the new normal : a case study of leading virtual teams during the COVID-19 pandemic

    University essay from Umeå universitet/Institutionen för informatik

    Author : Lovisa Hedberg Nilsson; Dennis Nordholm; [2021]
    Keywords : COVID-19; working from home; leadership; distance management;

    Abstract : In the wake of the COVID-19 pandemic, more companies are allowing their employees to work from home and consequently, impacts leadership. The purpose of this study is to investigate how managers in IT consultancies have experienced distance management during COVID-19 and what their key takeaways for the post-COVID-19 era are. READ MORE