<p>Recent studies claims that Sweden has the lowest returns on education compared to other OECD countries. Other research made in the subject tend to focus on the gains from education, but forget to calculate the costs, both direct cost such as material, accommodation and food, but also opportunity costs from not working instead of investing in education.</p><p>The purpose of this thesis is to study if an investment in an education is an effective way of monetary utility maximizing in Sweden, in other words income. This thesis will investigate whether education will be a profitable investment, and if so how many years of employment it will take an individual to gain from that investment.</p><p>The Human Capital theory is the theoretical framework of this thesis and the result is in Swedish Crowns. This research quantifies that an education is an effective way to income maximizing and men’s payback time in monetary terms are more likely to be shorter than female’s.</p>

Sectional ownership has introduced several new concepts of property that differ significantly from prevailing as well as common-law concepts of property. The right of extension with regards to sectional titles is one such concept. The right entails a subtraction from the dominium of sectional owners and is widely regarded as a limited real right. It is submitted that the right cannot be categorised into any common-law category. The right is a statutory limited real right sui generis that has its own characteristics with regards to the way it is established, transferred, alienated, burdened or lapses. The right should also be recognised as constitutional property. The study concludes with an investigation into selected aspects relating to the right as an estate asset and points to problems relating to the valuation of the right for purposes of estate, capital gains and donation tax. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2014

Syftet med denna studie har varit att undersöka hur nivågruppering kan påverka elevers lärande i skolans tidigare år. Syftet har uppfyllts genom att svar sökts på två frågeställningar; den första rörande vilka för- respektive nackdelar avseende elevers lärande i matematik framträder vid nivågruppering. Den andra frågeställningen som denna studie svarar på är vilka faktorer för elevers lärande som spelar in vid nivågruppering i matematikundervisning. Detta har skett via en systematisk litteraturstudie där vetenskaplig forskning inhämtats för granskning och analys. Studiens resultat avslöjar att nivågruppering i matematik sällan gynnar elevers lärande generellt och oftast drabbar de lågpresterande elevernas lärande negativt. Resultatet indikerar också att dessa negativa effekter är en följd av skolornas bristande organisering av, och lärarnas inställning till, nivågruppering. / <p>Matematik</p>

Master of Science / Department of Psychological Sciences / Kimberly Kirkpatrick / The present experiments examined the effect of different uncertain-reward magnitudes (i.e., gains and losses) on global and local probabilistic choice behavior in rats. In two experiments, rats were given a choice between a variable-amount certain outcome that delivered 2 or 4 pellets and a variable-amount uncertain outcome that probabilistically delivered a larger reward. In Experiment 1, the larger uncertain outcome was always 11 pellets and different groups received 1, 2, or 4 pellets for the uncertain small reward. In Experiment 2, the uncertain small reward was always 4 pellets and different groups received 6, 9, or 11 pellets for the uncertain large reward. In both experiments, the rats increased their uncertain choice behavior with the probability of uncertain food. In Experiment 1, the magnitude of the uncertain small outcome affected choice behavior; there was no such effect of the uncertain large reward magnitude in Experiment 2. The group differences in choice behavior suggest that the expected value of the certain choice served as a reference point distinguishing uncertain gains and losses, and that the rats exhibited differential sensitivities to such outcomes. As some extant theoretical frameworks of choice behavior seem unable to account for all of the present data, a possible mechanism for the present results is proposed. These results emphasize the importance of identifying the choice outcomes that constitute gains and losses in animals such that the effects of prior uncertain gains and losses on subsequent choice behavior can be adequately and comprehensively understood.

Thesis (M.Com. (Taxation))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy , 2015. / Could not copy abstract

A research report submitted to the Faculty of Commerce, Law and Management in partial fulfilment of the requirements for the degree of Master of Commerce / The debt reduction provisions contained in s 19 and para 12A of the Eighth Schedule to the Income Tax Act 58 of 1962 seek to reverse the tax benefits claimed or enjoyed by debtors in relation to debt which has been forgiven, wholly or in part. In most cases, the application of these provisions should not lead to any difficulty. Nevertheless, some scenarios are not adequately provided for by the legislation, including debt reduction in favour of debtors carrying on mining operations, as well as partial debt reductions. Furthermore, the applicability of some of the exemptions to these provisions is unclear. Despite recent amendments to these provisions, which will apply to years of assessment commencing on or after 1 January 2013, the legislature has not addressed these issues. Key words: allowance assets; base cost; capital assets; capital gains tax; debt forgiveness; debt reduction; debt waiver; deemed donation; donation; donations tax; exemption; group of companies; operating expenditure; mining capital expenditure; tracing of expenditure; trading stock.

Thesis advisor: Arthur Lewbel / My doctoral research comprises both structural empirical work in the field of household economics (Chapters 1 and 3) and reduced-form theoretical work in econometrics (Chapter 2). The first chapter quantifies consumption gains in the form of consumption expenditure savings for couples living together versus apart. Moreover, I comprehensively analyze the key drivers of heterogeneity in consumption gains across couples. The second chapter, which is joint work with Stefan Hoderlein, develops the first difference-in-differences model for binary choice outcome variables when treatment effects are heterogeneous. Finally, in the third chapter, I study the realized gains in consumption levels upon move-in from single to couple and move-out from couple to single, separately by gender. Chapter 1. In “Heterogeneity in Consumption Gains from Living Together as a Couple”, I estimate consumption gains from living together versus apart. Specifically, this chapter quantifies these gains from consumption economies of scale for married as well as unmarried cohabiting couples in the U.S. I also comprehensively analyze the determinants of heterogeneity in consumption gains. For this purpose, I extend a recent collective household model to incorporate heterogeneity in consumption economies of scale and perform structural estimation using data from the Panel Study of Income Dynamics (PSID). I find that couples living together save an average of 14 percent in annual consumption expenditures compared to their counterfactual spending when living apart. Moreover, older couples and homeowner couples experience higher consumption economies of scale and thus higher consumption gains. I do not detect marital status to be a determining factor. These results have implications for appropriate adjustment of poverty thresholds across households of different sizes. Chapter 2. In “Binary Choice Difference-in-Differences Model with Heterogeneous Treatment Effects”, we develop the first Difference-in-Differences Model for binary choice outcome variables when treatment effects are heterogeneous. Our main result establishes identification of the average treatment effect on the treated (ATT). Moreover, we present two extensions. First, we show identification of the joint distribution of the actual and counterfactual latent outcome variable in the treatment group. Second, we extend the basic model to allow for the inclusion of covariates. We suggest an estimator for the ATT and evaluate its finite sample properties with the help of Monte Carlo simulations. Chapter 3. In “Realized Consumption Gains from Living Together as a Couple by Gender”, I am among the first to analyze how consumption gains from living together as a couple are split between men and women and whether this varies by individual-level or couple-level observables. Understanding individual-level consumption gains is important for rationalizing marriage and cohabitation decisions on the micro-level, and marriage and cohabitation patterns on the macro-level. I use the extended collective household model from Chapter 1 and data from the PSID to estimate male and female realized consumption gains from moving in as a couple and moving out of a couple. Average realized consumption gains upon move-in are positive for women and negative for men. This reverses for dissolving couples. Lastly, individuals who move in with their spouse have higher realized consumption gains than individuals who decide to cohabit without a marriage certificate. / Thesis (PhD) — Boston College, 2018. / Submitted to: Boston College. Graduate School of Arts and Sciences. / Discipline: Economics.

Thesis. 1977. M.S.--Massachusetts Institute of Technology. Alfred P. Sloan School of Management. / MICROFICHE COPY AVAILABLE IN ARCHIVES AND DEWEY. / Bibliography : leaves 140-144. / M.S.

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Because of the rapid advancements being made in the field of knowledge, educators, as well as those in other fields, must periodically take inventory. Current practices, policies, and methods must be carefully scrutinized to determine if they are the most effective. The group or class method of instruction is one such area. The current philosophy of education held in many parts of the United States today places a great deal of importance upon the individual child. Numerous programs have been inaugurated to give the individual child as much attention as possible and still be able to have a class large enough to be practical financially. This task becomes increasingly difficult when the range of abilities within each classroom is so great. It isn't uncommon in the upper elementary and secondary classes to find a spread of from six to nine years difference in ability or achievement within one classroom. Not only do we have the problem of range within the classroom, but with the increasing school population of today, classes have grown to a prohibitive size. Add these and other problems that stem from the pressures of present day society together, and even with the best possible teacher, we get only average results.