This thesis analyze the impact on recycling from the increase in the deposit on metal cans that took place in Sweden, September 2010. This is done by using a fixed effects model, fixed on municipality, month, and year. Additionally, the thesis investigates the response of different socioeconomic groups to this change by investigating the interaction between deposit and variables for the socioeconomic factors of interest. Interactions for income, education, immigration, environmental awareness, and population density are investigated. The results show that, on avarage, the recycling in each of the Swedish municipalities have increased by 24.739 units per month, this represents an elasticity of recycling with respect to container deposit of 0.04. The results further indicate that there is strong negative interaction between deposit and income, suggesting that as income increases, the individual will be less responsive to a change in deposit. Contrary to theory, the results indicate positive interaction between deposit and education, indicating that, as education increases the individual becomes more responsive to a change in deposit.

In this thesis, fixed point theory is used to construct a fractal type sets and to solve data classification problem. Fixed point method, which is a beautiful mixture of analysis, topology, and geometry has been revealed as a very powerful and important tool in the study of nonlinear phenomena. The existence of fixed points is therefore of paramount importance in several areas of mathematics and other sciences. In particular, fixed points techniques have been applied in such diverse fields as biology, chemistry, economics, engineering, game theory and physics. In Chapter 2 of this thesis it is demonstrated how to define and construct a fractal type sets with the help of iterations of a finite family of generalized F-contraction mappings, a class of mappings more general than contraction mappings, defined in the context of b-metric space. This leads to a variety of results for iterated function system satisfying a different set of contractive conditions. The results unify, generalize and extend various results in the existing literature. In Chapter 3, the theory of support vector machine for linear and nonlinear classification of data and the notion of generalized support vector machine is considered. In the thesis it is also shown that the problem of generalized support vector machine can be considered in the framework of generalized variation inequalities and results on the existence of solutions are established. / FUSION

Performance of stock markets is determined by three classes of variables: macroeconomic indicators, industry & firm heterogeneity and third country effects. When assessing performance of a stock market index, impact of industry & firm heterogeneity is marginal as it is already embedded in the index through its constituent companies. This paper will therefore focus on the other two. Chinese stock market was selected as an application as their performance compared to other domestic indicators (mainly GDP growth) is considered inferior by many researchers. Using econometric framework for panel data and a Bayesian extension, the paper estimates multiple models of Chinese stock market performance examining individual determinants of it. Subsequently, it predicts development of theoretical prices of two main Chinese stock indices on two time samples until 2013. The paper then demonstrates underperformance of Chinese stock market by comparing the modeled prices to actual prices realized on the market. JEL Classification C23, C51, C53, G15, G17 Keywords underperformance, panel data, fixed effects model, Bayesian Model Averaging Author's e-mail roman_kovac@ymail.com Supervisor's e-mail karel.bata@seznam.cz

TAX AND NON-TAX EXPENSES Abstract Master thesis "Tax and non-tax expenditures" deals with the definition of tax and non- tax expenditures in terms of their classification in the tax system. It also clarifies what expenses are, and it further explains some tax expenditures in more detail. The second chapter deals with the tax system and basic distribution of taxes. It also generally describes the basic tax calculation. The last section of this chapter mentions taxes which encompasses the term "expenses". In the third chapter, the income tax is discussed in more detail. The method of calculating the basic tax value for both individuals and legal entities is examined here. Entities dealing with income taxes are also listed and subsequently divided into two categories: (i) entities required to pay the tax and (ii) entities responsible for collecting the tax. Further subdivision of entities is also mentioned. The income tax is further explained from both perspectives of legal and natural persons. Chapter Four is the most comprehensive part of the thesis. The expenses are defined with respect to income tax. This chapter also describes the relationship between costs and expenses and their differences. In the next section of this chapter fixed expenses and their importance are analysed. The fixed expenses applied...

Doctor of Philosophy / Department of Mathematics / Pietro Poggi-Corradini / We consider iteration of an analytic self-map f of the unit ball in the N-dimensional complex space C[superscript]N. Many facts were established about such maps and their dynamics in the 1-dimensional case (i.e. for self-maps of the unit disk), and we generalize some of them in higher dimensions. In one dimension, the classical Denjoy-Wolff theorem states the convergence of forward iterates to a unique attracting fixed point, while backward iterates have much more complicated nature. However, under additional conditions (when the hyperbolic distance between two consecutive points stays bounded), backward iteration sequence converges to a point on the boundary of the unit disk, which happens to be a fixed point with multiplier greater than or equal to 1. In this paper, we explore backward-iteration sequences in higher dimension. Our main result shows that in the case when f is hyperbolic or elliptic, such sequences with bounded hyperbolic step converge to a point on the boundary, other than the Denjoy-Wolff (attracting) point. These points are called boundary repelling fixed points (BRFPs) and possess several nice properties. In particular, in the case when such points are isolated from other BRFPs, they are completely characterized as limits of backward iteration sequences. Similarly to classical results, it is also possible to construct a (semi) conjugation to an automorphism of the unit ball. However, unlike in the 1-dimensional case, not all BRFPs are isolated, and we present several counterexamples to show that. We conclude with some results in the parabolic case.

Objectives: To compare the skeletal, dentoalveolar and soft tissue effects of the AdvanSyncTM appliance with intermaxillary elastics in the correction of Class II malocclusions in growing patients. Materials and Methods: A retrospective study was conducted using lateral cephalograms of patients taken pre-treatment (T1) and post-comprehensive orthodontic treatment (T2). 41 patients consecutively treated with AdvanSyncTM were compared to 41 similar patients treated with intermaxillary Class II elastics. All patients had significant growth potential during treatment, as assessed by cervical vertebral maturation. A comparison group was generated from historical databases and matched to the experimental groups for skeletal age, gender and craniofacial morphology. Treatment changes were evaluated between the time points using a custom cephalometric analysis generating 31 variables as well as regional superimpositions. Data was analyzed using one-way analysis of variance and Tukey-Kramer tests. Results: The effects of AdvanSyncTM and fixed orthodontics (T2-T1) included maxillary growth restriction, protrusion, proclination and intrusion of mandibular incisors as well as mesialization of mandibular molars (p<0.01). The effects of Class II elastics and fixed orthodontics were similar to AdvanSyncTM, with the exceptions of less maxillary growth restriction and greater retrusion and retroclination of maxillary incisors (p<0.01). Significant mandibular growth stimulation, relative to untreated controls, did not occur with either modality. Conclusion: AdvanSyncTM and intermaxillary elastics were effective in normalizing Class II malocclusions during comprehensive fixed orthodontics. AdvanSyncTM produced its effects through maxillary skeletal growth restriction and mandibular dentoalveolar changes. Class II elastics worked primarily through dentoalveolar changes in both the maxilla and mandible. / October 2016

<p>I study local shocks to consumer credit supply arising from the opening</p><p>of bank-related retail stores. Bank-related store openings coincide with</p><p>sharp increases in credit card placements in the neighborhood of the</p><p>store, in the months surrounding the store opening, and with the bank</p><p>that owns the store. I exploit this relationship to instrument for new</p><p>credit cards at the individual level, and find that obtaining a new</p><p>credit card sharply increases total borrowing as well as default risk,</p><p>particularly for risky and opaque borrowers. In line with theories of</p><p>default externality, I observe that existing lenders react to the</p><p>increased consumer borrowing and associated riskiness by contracting</p><p>their own supply. In particular, in the year following the issuance of a</p><p>new credit card, banks without links to stores reduce credit card limits</p><p>by 24-51%, offsetting most of the initial increase in total credit</p><p>limits.</p> / Dissertation

Information technology is a driving factor in the process of globalisation. Improvements in the early 1990s in computer hardware, software and telecommunications greatly increased people’s ability to access information. (The Levin Institute, 2013). Globalisation is not a new concept however the pace of integration of national economies and markets has substantially increased in recent years (OECD, 2013e: 7). It can be argued that ‘globalisation’ began with Christopher Columbus and Vasco da Gama (O’Rourke and Williamson, 2000), but the term has only been in existence since the 1960s (Jeffery, 2002). It can be said that information technology has been the most recent major catalyst for global integration (The Levin Institute, 2013) which has enabled globalisation to change the way in which companies do business (PWC, 2013a). In relation to the globalisation of the world’s economies, the concept of ‘a permanent establishment’ has gained significant importance worldwide, due to the direct impact on the tax revenue generated (Nayyar, 2010). In the current era of cross-border transactions and the increase in international trade and commerce among nations, there is a continuous movement of human capital across borders. One of the most significant results of globalisation is the noticeable impact of one country’s domestic tax policies on the economy of another country. Double taxation has an adverse effect on trade and services. Taxation of the same income by two or more countries (juridical double taxation) would constitute an unfair burden on the taxpayer. (Aimurie, 2013). Many countries agree that in order to eliminate double taxation, a base of clear and predictable international tax rules must be applied in order to give certainty to both governments and businesses (OECD, 2013e: 7). Hence the question of taxing rights is created. The possibility of creating a permanent establishment in a jurisdiction by a company or its employees or an agent arises as well as the taxing rights of the tax authorities. This research report will examine the concept of a permanent establishment and its application in commercial business activities, the building and construction industry and in the activities of an agent.

O conhecido Teorema de Poincaré afirma: O número de rotação de homeomorfismo do círculo S^1 que preserva orientação é racional se, e somente se, o homeomorfismo possui um ponto periódico cujo período é igual ao denominador de tal racional. Na presente dissertação estudamos resultados análogos, ao resultado acima mencionado, para homeomorfismos do anel A=S^1 x I homotópicos à identidade. Mais precisamente, estudaremos o famoso Teorema de Poincaré - Birkhoff e algumas versões devidas a J. Franks. Isto será feito impondo algumas condições no conjunto de rotação, o qual é uma generalização do número de rotação para homeomorfismos do círculo. / The well known Poincaré's Theorem state: The rotation number of an orientation preserving circle homeomorphism is rational if, only if, the homeomorphism has a periodic point of period equal to denominator of the rational. In this monograph we study results analogous, to the result above mentioned, for homeomorphisms of A=S^1 x I homotophics to the identity. More precisely, we study the famous Poincaré - Birkhoff Theorem and some versions obtained by J. Franks. This it will be done imposing some conditions in the rotation set, which is generalization of the rotation number for circle homeomorphisms.

Neste trabalho tem por objetivo a construção de conjugações suaves de pontos fixos hiperbólicos com condições de não ressonância. Por tanto, inicialmente são apresentados alguns conceitos básicos sobre espaços de Banach e alguns resultados de equações diferenciais ordinárias em espaços de Banach e sistemas dinâmicos, apresentamos o teorema de Hartman Grobman como motivação inicial de Linearização. Apresentamos também vários exemplos como motivação para estudar o Teorema de Sternberg para contrações hiperbólicas, o principal resultado estudado nesta dissertação para contrações hiperbólicas / This work has the objetive of building smooth conjugations of hyperbolic fixed points with non-resonance conditions. So, first we present some basics of Banach spaces and some results of ordinary differential equations in Banach spaces and dynamical systems, we present the theorem of Hartman Grobman as original motivation for linearization . We also present several examples as motivation to study the Sternberg theorem for hyperbolic contractions, as main result studied in this dissertation