8 research outputs found

    Effekter av sÀnkt mervÀrdesskatt pÄ restaurang- och cateringtjÀnster

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    MervÀrdesskatten pÄ restaurang- och cateringtjÀnster sÀnktes frÄn 25 procent till 12 procent den 1 januari 2012. SÀnkningen var en del i den sittande regeringens övergripande mÄl om en högre varaktig sysselsÀttning. De flesta utvÀrderingar pÄ sÀnkt mervÀrdesskatt har fokuserat pÄ effekter i konsumentpriser. De utvÀrderingar som genomförts pekar alla pÄ att övervÀltringen i konsumentpris har varit relativt lÄg, varför mervÀrdesskattesÀnkningar sÀllan verkar komma konsumenten till godo. En sÀnkt mervÀrdesskat, som inte resulterar i ett fullt prisgenomslag pÄ konsumentpriser, skapar ett ekonomiskt utrymme för de företag som blir trÀffade av reformen. Det utrymme som skapas har företagen full dispositionsrÀtt över, varför en utvÀrdering pÄ endast konsumentpris Àr allt för begrÀnsad och riskerar att inte fullstÀndigt fÄnga reformens effekter. Denna utvÀrdering utökas till att omfatta effekter pÄ sysselsÀttning, omsÀttning, produktionskostnader och investeringar. DÄ den hÀr typen av reform Àr svÄrutvÀrderad i sin natur, pÄ grund av bristen pÄ kontrafaktiska utfall, tar studien fasta pÄ att det finns grÀnsregioner i Sverige som Àr utsatta för internationell konkurrens, vilket gör det möjligt att förhÄlla sig till effekter utöver ett före- efterperspektiv. UtvÀrderingen anvÀnder grÀnsregionen Helsingborg- Helsingör dÀr restauranger i Helsingör utgör en kontrollgrupp till restauranger i Helsingborg.  Rapportens övergripande slutsats Àr att mervÀrdeskattesÀnkningen pÄ restaurang- och cateringtjÀnster Àr en lyckad reform i sin ambition att pÄverka sysselsÀttningen positivt. De sysselsÀttningsökningar som observeras kommer dock vare sig frÄn en ökad konsumtion eller frÄn en arbetskraftförflyttning frÄn hemmet till marknaden till följd av lÀgre konsumentpriser, utan frÄn att det enskilda företaget identifierat ett behov av att anstÀlla personal, som den sÀnkta mervÀrdesskatten har gett dem ekonomiskt utrymme att fylla

    Auditors' certification time : the hidden impact of the firms

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    Antalet auktoriserade revisorer förvĂ€ntas inte möta den framtida efterfrĂ„gan av dem vilket innebĂ€r att behovet av auktoriserade revisorer kommer att öka. Den reglerade auktorisationstiden uppgĂ„r idag till Ă„tta Ă„r medan den genomsnittligen vanligtvis Ă€r tio Ă„r, vilket kan upplevas som en lĂ„ng och komplex process. Vi vill undersöka hur organisationerna kan agera för att minska den genomsnittliga auktorisationstiden, genom att studera den praktiska auktorisationstiden, och dĂ€rmed göra yrket mer attraktivt. DĂ€rav Ă€r syftet med studien att förklara vilka organisatoriska faktorer som pĂ„verkar revisorers praktiska auktorisationstid. Studien har en kvantitativ ansats och genom ett deduktivt angreppssĂ€tt har hypoteser utvecklats. En enkĂ€tundersökning utfördes pĂ„ auktoriserade revisorer fördelade pĂ„ revisionsbyrĂ„er runt om i Sverige för att pröva hypoteserna. De organisatoriska faktorerna som undersöktes i studien Ă€r mentorskap, byrĂ„specifik utbildning och managementmetoden up-or-out. Utöver de organisatoriska faktorerna kan det finnas faktorer som pĂ„verkar auktorisationstiden, dĂ€rför testades Ă€ven ytterligare faktorers pĂ„verkan. Dessa faktorer var genus, Ă„lder vid auktorisation, byrĂ„ vid auktorisation, antal skrivna auktorisationsprov, tidigare arbetserfarenheter, högskola/universitet, examensnivĂ„ och tjĂ€nstledighet. Studien resulterade inte i nĂ„gra signifikanta samband mellan revisorers praktiska auktorisationstid och de tre oberoende variablerna som inkluderades i studien. DĂ€rav kan slutsatsen dras att revisionsbyrĂ„erna inte antas ha en stor pĂ„verkan pĂ„ revisorernas praktiska auktorisationstid. DĂ„ studien innehĂ„ller brister och att inga signifikanta samband kunde pĂ„visas, finns dĂ€r ett behov och en möjlighet för vidare forskning kring forskningsfĂ€ltet.The number of certified auditors is not expected to meet the future demand of them, which means that the need for certified auditors will increase. Today the regulated certification time amounts to eight years, while the average certification time is ten years, which can be experienced as a long and complex process. We want to investigate how organizations can act in order to reduce the average certification time, by studying the practical certification time, and therefore make the profession more attractive. Hence, the purpose of the study is to explain what organizational factors affect the auditor’s practical certification time.   The study has a quantitative approach and through a deductive approach, hypotheses have been developed. A survey was conducted on certified auditors distributed at audit firms around Sweden to test the hypotheses. The organizational factors studied in the study are mentorship, firm specific education and the management method up-or-out. In addition to the organizational factors, there may be factors that affect the certification time. Therefore, the impact of additional factors was also tested. These factors were gender, age, firm at certification, number of written certification tests, previous work experience, college/university, degree level and leave of absence.   The study did not resulted in any significant relationship between the auditor’s practical certification time and the independent variables that were included in the study. Therefore, the conclusion of the study is that audit firms cannot be expected to have a big impact on the auditor’s practical certification time. Since the study contains deficits and no significant relationship could be demonstrated, there is need and opportunity for further research on the field of research

    Rental or cooperative aperment : A cost and risk analysis of the housing market in Malmö

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    This thesis is analysing the housing market situation in Malmö. The reason for the research is the always equally relevant choice between two types of housing- cooperative apartments and rentals. Cost and risk is compared between the two in order to see what accommodation is preferable from cost and risk aspects. A theoretical framework dealing with cost and risk associated to housing is the starting point of the thesis. Theory on different cost associated to the two types of housing is presented as well as risk aspects, such as market risk, credit risk and fluctuations in interest rates. The data used in the research is individual data from 993 households living in Malmö, providing the possibility to map out the cost and risk for the two types of housing and compare it to the housing market situation in Sweden.   At first glance it seems slightly more expensive to live in a rental compared to a cooperative apartment. However, when return on capital, risk premium and value change is included this first statement changes. The risk is slightly higher when living in a cooperative apartment than in a rental, due to higher risk associated to fluctuations in interest rate. However, the current initial economic situation is better for households in cooperative apartments than for households in rentals, implying that these households on average are more capable to handle the higher risk associated to changes in housing cost

    Evaluation of Nordplus

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    Nordplus is one of the most widely known initiatives under the auspices of the Nordic Council of Ministers. For decades, Nordplus has provided a large number of people in the Nordic countries with opportunities to study or in other ways get culture and knowledge related experiences in another Nordic, and since 2008 Baltic, country. Nordplus has shifted in character and scope over the years, but can indeed be labelled a flagship programme and even a trademark for the Nordic Council of Ministers, andis perhaps its best recognised initiative of all. In this report, Technopolis Group (Technopolis Sweden and Technopolis Baltics) presents the results of an evaluation of the current programme period of Nordplus, 2012–2016

    UtvĂ€rdering av programmet Energieffektivisering inom belysningsomrĂ„det – etapp 2

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    Ceebel (centrum för energieffektiv belysning) Ă€r en del av Energimyndighetens program för energieffektiv belysning innehĂ„llande innovation, forskning, utveckling demonstration och marknadsintroduktion. Syftet med detta projekt var att övervaka, sprida, presentera, och samordna forskning och utveckling av energieffektiv belysning bĂ„de industrin och forskarvĂ€rlden , och dĂ€rmed bidra till att höja den allmĂ€nna nivĂ„n pĂ„ kompetens inom omrĂ„det. Strategin var: Föra ut forskningsresultat till industrin, myndigheter och andra intressenter genom seminarier, konferenser, utbildning / kurser och via Internet; StĂ€rka och utveckla samarbetet mellan de nationella forskargrupper inom belysningsomrĂ„det genom vetenskapliga seminarier; Samordna de aktiviteter som initierats av Energimyndighetens insatser för att utveckla energieffektiv belysning. Nedan en kort summering frĂ„n utvĂ€rderingen. Verksamheten i Ceebel betraktas av projektledare och programrĂ„dsledamöter överlag som vĂ€lskött och vĂ€rdefull. Centrumkonstruktionen gör att programmet samlat kan nĂ„ ut med den kunskap som genereras inom programmet och fungerar som en ”resultatspridare” sĂ„vĂ€l som en plattform för nĂ€tverksbyggande och kunskap för projektdeltagare. Förutom att föra samman de olika projektdeltagarna menar ett par projektledare att Ceebel fyller en viktig roll i att föra samman projektdeltagare och Energimyndigheten, genom att representanter frĂ„n Energimyndigheten deltar pĂ„ de aktiviteter som arrangeras av Ceebel. I sin helhet anses Ceebel sĂ„ledes vara ett bra initiativ.Centrum för energieffektiv belysning - ceebe

    Coronary artery size and origin imaging in children:a comparative study of MRI and trans-thoracic echocardiography

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    BACKGROUND: The purpose of this study was to see how coronary magnetic resonance angiography (CMRA) compared to echocardiography for the detection of coronary artery origins and to compare CMRA measurements for coronary dimensions in children with published echocardiographic reference values. METHODS: Enrolled patients underwent dual cardiac phase CMRA and echocardiography under the same anesthetic. Echocardiographic measurements of the right coronary artery (RCA), left anterior descending (LAD) and left main (LM) were made. CMRA dimensions were assessed manually at the same points as the echocardiographic measurements. The number of proximal LAD branches imaged was also recorded in order to give an estimate of distal coronary tree visualization. RESULTS: Fifty patients (24 boys, mean age 4.0 years (range 18 days to 18 years)) underwent dual-phase CMRA. Coronary origins were identified in 47/50 cases for CMRA (remaining 3 were infants aged 3, 9 and 11 months). In comparison, origins were identified in 41/50 cases for echo (remaining were all older children). CMRA performed better than echocardiography in terms of distal visualization of the coronary tree (median 1 LAD branch vs. median 0; p = 0.001). Bland-Altman plots show poor agreement between echocardiography and CMRA for coronary measurements. CMRA measurements did vary according to cardiac phase (systolic mean 1.90, s.d. 0.05 mm vs. diastolic mean 1.84, s.d. 0.05 mm; p = 0.002). CONCLUSIONS: Dual-phase CMRA has an excellent (94 %) success rate for the detection of coronary origins in children. Newborn infants remain challenging and echocardiography remains the accepted imaging modality for this age group. Echocardiographic reference ranges are not applicable to CMRA measurements as agreement was poor between modalities. Future coronary reference values, using any imaging modality, should quote the phase in which it was measured

    Nordic Entrepreneurship Check 2016

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    Although the Nordic countries have innovative economies with a skilled and well educated population, entrepreneurship culture has not been our strongest feature.  Several efforts have been made over the last years to strengthen this culture, but there are still significant systemic and competence challenges for startups and scaleups to grow on international markets.   The Nordic Entrepreneurship Check 2016 report offers an extensive mapping and analysis of the current state of the Nordic entrepreneurial ecosystem and benchmark it against the entrepreneurship ecosystems in London, Amsterdam and Berlin.  Furthermore, the report offers policy recommendations and suggests activities to improve the Nordic entrepreneurship ecosystem and Nordic collaboration in the field of entrepreneurship. We hope the report can serve as a tool for entrepreneurs, investors and policy makers to navigate and strengthen the Nordic entrepreneurship ecosystem to improve the level of innovation and competitiveness of Nordic companies looking to grow.
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