Polarization of the Swedish University Sector Structural Characteristics and Positioning

Universities have increasingly been facing a focus on competition for research resources, not the least for external funding. This paper studies structural characteristics of the Swedish university sector and these characteristics relation to the propensity of universities to attract external research funding. The findings show a clear polarization of the sector into ‘Larger research and teaching intensive’ universities, accessing the lion’s share of external research funding, and ‘Smaller education dependent’ higher education institutions. Following from this, the paper discusses specialization and division of labor among universities, in relation to the ability to gain critical mass and excellence in research.

Suomessa esiintyvien lämpötilan ääriarvojen mallintaminen yksidimensioisilla ilmakehämalleilla

Tässä Pro Gradu -tutkielmassa oli tarkoitus määrittää ne lämpötilan ääriarvojen maksimi ja minimi arvot, jotka ovat vielä fysikaalisesti mahdollisia Suomen ilmastossa. Työssä käytettiin hyväksi kahta eri yksidimensioista ilmakehämallia, 1D-H634 sekä 1D-RCA3. Ensiksi mainittu pohjaa HIRLAM 6.3.4- malliin. Jälkimmäisessä mallissa HIRLAMin pintaprosessit on korvattu ruotsalaisen Rossby-keskuksen RCA3 -mallin fysiikalla. Tutkimukseen otettiin mukaan kaikki kolme luotausasemaa Suomesta (Jokioinen, Jyväskylä ja Sodankylä). Työ aloitettiin poimimalla Ilmatieteen laitoksen ilmastotietokannasta ne ajankohdat, joina kahden metrin lämpötila on ylittänyt kesällä +30°C ja alittanut talvella -35°C. Seuraavaksi etsittiin näitä ajanjaksoja vastaavat luotaustiedot. Luotauksia tutkimalla pyrittiin selvittämään mitkä tekijät vaikuttivat äärilämpötilojen esiintymiseen. Tämän jälkeen nämä luotaustiedot interpoloitiin vastaamaan mallin 40 vertikaalitasoa. Nämä tiedot syötettiin malleille yhdessä päivämäärän, kellonajan sekä koordinaattien kanssa ja tulokseksi saatiin vuorokauden kahden metrin lämpötilakäyrät. Koska yksidimensioiset mallit eivät ota huomioon lämmön advektiota, laskettiin Euroopan keskipitkien sääennusteiden keskuksen (ECMWF) ERA40-uusanalyysien pohjalta kyseisiä ajanhetkiä vastaavat lämmön advektiot. Lisäksi laskettiin keskimääräiset advektion vuorokausirytmit kesällä (kesä-heinä-elo) ja talvella (tammi-helmi). Suomesta saatujen luotaustietojen pohjalta tehtyjen ajojen kahden metrin lämpötilat eivät kesätilanteessa kyenneet ylittämään Turussa vuonna 1914 mitattua lämpötilaennätystä +35,9°C. Verrattaessa kuitenkin malliajojen tuloksia tehtyihin havaintoihin, voitiin kesätilanteissa todeta mallin antavan jopa 5°C lämpimämpiä arvoja kuin kyseisissä tilanteissa on mitattu. Lopuksi päätettiin tehdä malliajo, jossa luotaus otettiin Tallinnan lentoasemalta elokuulta 1992. Tämän luotaustiedon pohjalta tehdyn ajon tulos (+36,4°C) ylitti Suomessa havaitun lämpötilaennätyksen. Talvitilanteissa 1D-H634-malli ei puolestaan kyennyt saavuttamaan Suomen pakkasennätystä (-51,5°C), joka mitattiin Kittilässä vuonna 1999. Mallitetut pakkaslukemat olivat kuitenkin suurimmassa osassa ajoja kireämpiä kuin mitä kyseisten tilanteiden havainnot kertovat. Käytettäessä 1D-RCA3-mallia päästiin pakkasissa -53,8°C:seen ja pakkaslukemat olivat muutenkin paljon alhaisempia verrattuna 1D-H634- mallin tuloksiin

European Consumer Price Indices since 1870

This paper presents a database with the probably most up-to date and reliable consumer price indices for a large sample of European countries since 1870. The database is a compilation but a contribution by going back to original or ignored works. For some Eastern European countries, where CPIs have been missing, new provisional indices are constructed. It critically examines historical CPIs in oft-used online databases and uncover some alarming inaccuracies and even fallacies. Despite the importance of accurate CPIs in long-term analyses, previously little effort has been put in assessing the quality and comparability of data between countries. Realism of the CPIs is examined within a framework of economic integration, that qualifies received views. Lack of integration of Mediterranean countries before mid-twentieth century is validated, and contradictory patterns of integration in interwar and post-war Europe uncovered

Using Geographic Information System (Gis) Doing Cba On New Bus-Route Systems – An Empirical Example Of The City Of Linköping

Institute of Transport and Logistics Studies. Faculty of Economics and Business. The University of Sydne

Limitations of the Deductibility of Intra-Group Interest Payments - The Swedish Legislation and its Compatibility with the Freedom of Establishment

On January 1, 2009, new rules regarding limitations of the deductibility of intra-group interest payments came into force in the Swedish legislation. The rules aim to prevent the use of certain tax planning practices, where a company appropriates itself tax advantages by taking advantage of the unlimited right to deduct interest expenses. The tax advantage is ensued when the paying company makes an interest deduction in Sweden whereas the corresponding interest income is taxed at a low tax-rate or not at all by the receiving company. The rules are, in the main, limiting the deductibility of interest payments attributable to intra-group loans obtained to finance an acquisition of shares from another company member of the same group. In order to not obstruct business-motivated transactions, two complementary rules has been introduced that exempts certain transactions from the purview of the principal rule. According to those rules, interest can still be deducted on condition that either the corresponding interest income is subject to tax at a minimum rate of ten percent at the level of the receiving company or the intra-group acquisition as well as the internal loan is principally business-motivated. The expression principally business-motivated implies that the businesslike reasons have to amount to 75 percent. The rules apply to all companies that are resident in Sweden and members of a group of companies. The majority of interest paid by a subsidiary to an parent company, which are both resident in Sweden, will be deductible, since the corresponding interest income is normally subject to tax at a rate exceeding that of ten percent. As regards interest paid to a parent company resident in a state other than Sweden, it is not the matter of course that the corresponding interest income will be subjected to such taxation. Accordingly, the effect is that subsidiaries to foreign parent companies to a larger extent are affected by the rules than in case of resident parent companies. In the thesis, it argued that the difference in tax treatment caused by an application of the Swedish rules is contrary to EU law and the freedom of establishment in particular. Still, the rules can be justified by the need to prevent abuse on condition that they are only targeting wholly artificial arrangements entered into for tax purposes only. However, a requirement prescribing that the businesslike reasons have to amount to 75 percent goes beyond what is necessary, as business-motivated transactions will also be affected. This deficiency could be rectified by removing the word principally from the wording of the rule. The argumentation is based on the reasoning of the Court of Justice in the cases Lankhorst-Hohorst, Cadbury Schweppes and Thin Cap Group Litigation