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Metody financování vývozu investičních celků / The Methods of Export Financing of Capital GoodsZubáková, Veronika January 2010 (has links)
The first part of the thesis deals with methods of export financing of capital goods, pre-export financing, supplier's credit, buyer's credit and export leasing. In the next part of the theisis is described financing exports of capital goods with state support. Here is characterized pro-export policy and the Consensus OECD, as well as the emphasis on two major institutions to promote exports in the Czech Republic - EGAP and CEB. The last part is devoted to project financing and financing through PPP.
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Komparační analýza zamezení dvojího zdanění příjmů ze zaměstnání ve vybraných zemích OECD / Comparative analysis of double taxation of the income from employment in selected OECD countriesMašatová, Julie January 2013 (has links)
The aim of this work is to evaluate the development of Article 15 Income from Employment of the OECD Model Tax Convention on Income and on Capital, especially with the accent on the Commentary of this article. Furthermore, to analyze, with the assistance of selected double tax treaties concluded by the Czech Republic, whether the Czech Republic, thus the Ministry of Finance, Ministry of Foreign Affairs and the General Directorate of Finance, follow the trend in the development of Model Tax Convention and apply it to the newly concluded double tax treaties, i.e. whether the institutions listed above accept the OECD Model Tax Convention and its Commentary as an interpretative regulation to be followed when concluding double tax treaties with both OECD member countries and with non-member countries.
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Komparace daňových reforem ve vybraných státech OECD / Comparison of tax reforms in selected OECD countriesHovorka, Jakub January 2012 (has links)
This thesis focuses on the comparison of tax reform in four selected OECD countries. For the purposes of this study were chosen following countries: Czech Republic, Slovak Republic, the Federal Republic of Germany and the United States of America. The aim is to make mutual comparison of tax reforms. In all these countries, especially in the last ten years many changes and each country is dealt with differently. While the Czech Republic and Slovakia seek to adapt to EU legislation, tax system and then fairer taxation, in Germany, the main objective was to reduce the tax cost of labor and in the USA modernization, simplification and computerization of taxation. The first part of this thesis explains the tax reform and its historical development up to the present economic crisis. The second part describes the tax systems and reforms in each country. In the last chapter there is a mutual comparison of these reforms from different perspectives and at the end are a few suggestions for future reforms.
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Analýza podpory exportu prostřednictvím exportních úvěrových agentur ve světě a v České republice. / Analysis of export support through ECAs in the world and in the Czech RepublicVašíčková, Lucie January 2014 (has links)
The aim of the diploma thesis is to create a comprehensive description of the ECAs, to describe the way of working and the risks that the agency must take. ECAs have long history and are influenced by the many events that contribute to the current form of ECA. The last major event that affected the meaning of the ECA is the recent financial and economic crisis, thanks to which the agency gained an even stronger position than before. In the theoretical part of the diploma thesis will be summarized information about export credit agencies gained from existing bibliography. There will be described various models of ECA, the types of provided services and the risks which are connected with process of granting loans in this part. The analytical part will be focused on a detailed description of the selected export credit agencies. There will be analyzed their way of working, structure, types of products and the impact of the aid. In the conclusion, a comparison is made of selected ECAs using selected indicators. There will be summary of results gained from analysis in the conclusion of the thesis.
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Technologieklassifikationen und –indikatorenZimmermann, Kerstin 29 August 2007 (has links)
Kerstin Zimmermann, Wien, betrachtete verschiedene Klassifikationen zur Beschreibung von Technologien. Hierbei geht es auch um Eingruppierungen von neuen Technologiefeldern mit einem besonderen Augenmerk auf IKT. Die OECD-Klassifikation misst nur die F&E Intensität am Gesamtumsatz. NACE Code und ISIC beziehen sich auf Produktion, Handel und Dienstleistungen. Im cross-sektoralen Bereich gilt es aber, sinnvolle Indikatoren für die Anwendung einer generischen Technologie zu finden, der allerdings neuere Meßmethoden zur Seite gestellt werden müssen. Entsprechende Parameter stellte sie vor.
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Institutions and heterogeneity in the labour market / Institutions et hétérogéneité dans le marché du travailGarnero, Andrea 16 January 2015 (has links)
EXECUTIVE SUMMARY <p><p>This thesis aims to give a contribution to the academic debate on three specific issues related to institutions and heterogeneity in the labour market. In the first part it analyses the effect of employment protection legislation on worker flows, i.e. the rate of worker reallocation, in OECD countries. The second part revisits the debate on minimum wages in Europe bringing new evidence on systems without a statutory minimum wage and comparing them with countries with a statutory one. The third part delves in a relatively newer debate, about the pros and cons of workforce diversity for firms, bringing some evidence on the effect of diversity on firm productivity and wages in Belgium and France.<p><p>Chapter 1 exploits a unique dataset including cross-country comparable hiring and separation rates by type of transition for 24 OECD countries, 23 business-sector industries and 13 years to study the effect of dismissal regulations on different types of gross worker flows, defined as one-year transitions. Chapter 1 uses both a difference-in-difference approach – in which the impact of regulations is identified by exploiting likely cross-industry differences in their impact – and standard time-series analysis – in which the effect of regulations is identified through regulatory changes over time. Findings suggest that the more restrictive the regulation, the smaller is the rate of within-industry job-to-job transitions, in particular towards permanent jobs. By contrast, it finds no significant effect as regards separations involving an industry change or leading to non-employment. The extent of reinstatement in the case of unfair dismissal appears to be the most important regulatory determinant of gross worker flows. The chapter also present a large battery of robustness checks that suggest that our findings are robust.<p><p>The second part brings new evidence to the debate on minimum wages in Europe by collecting data on systems without a statutory minimum wage and comparing them with countries with a statutory one. Since the mid-2000s, academics, trade unionists and policymakers have been involved in controversial debates about the need for a harmonised European minimum wage policy. <p><p>Chapter 2 provides a description of minimum wage systems in Europe.<p><p>Chapter 3 explores the link between different institutional features of minimum wage systems and the minimum wage bite. It notably addresses the striking absence of studies on sectoral-level minima and exploit unique data covering 17 European countries and information from more than 1,100 collective bargaining agreements. Results provide evidence for a neglected trade-off: systems with bargained sectoral-level minima are associated with higher Kaitz indices than systems with statutory floors, but also with more individuals actually paid below prevailing minima. Higher collective bargaining coverage can to some extent reduce this trade-off between high wage floors and non-compliance or non-coverage. <p>Chapter 4 builds on the previous ones and explores how the diversity of minimum wage systems affects earnings inequalities within European countries. Empirical results confirm the intuition of many practitioners that the combination of sectoral minima and high collective bargaining coverage can be regarded as a functional equivalent of a binding statutory minimum wage, at least for earnings inequalities. Regression results suggest indeed that both a national statutory minimum and, in countries with sectoral minima, higher collective bargaining coverage is significantly associated with lower levels of (overall and inter-industry) wage inequalities and a smaller fraction of workers paid below prevailing minima. Several robustness checks confirm these findings.<p><p>The third part of the thesis does not study a labour market institution as such but the effect of workers diversity, a feature that might prompt some kind of regulations in the future but it is already strongly affecting firms which need to balance their public image and corporate social responsibility practices with internal organisation and profit maximisation.<p><p>Chapter 5 estimates the impact of workforce diversity on productivity, wages, and productivity–wage gaps (i.e. profits) using detailed Belgian linked employer–employee panel data and different econometric tools to solve for endogeneity and heterogeneity issues. Findings show that educational diversity is beneficial for firm productivity and wages while age diversity is harmful. While gender diversity is found to generate significant gains in high-tech/knowledge-intensive sectors, the opposite result is obtained in more traditional industries. Estimates neither vary substantially with firm size nor point to sizeable productivity–wage gaps except for age diversity.<p>Chapter 6 extends the analysis of workforce diversity to the French case using data from a comprehensive establishment-level survey (REPONSE) for 2011 matched with companies’ balance sheet data. Controlling for a wide set of workers’ and firms’ characteristics, findings suggest that, very much in line with previous studies, demographic diversity (age and gender) has a negative effect on productivity and wages while educational diversity has a positive effect. Contrary to some widespread beliefs, the chapter finds no differential effect according to manager characteristics (gender, age, tenure) but some heterogeneity according to the type of proprietary structures of the firms (family firms vs. firms quoted in the stock exchange vs. foreign owner vs. workers among shareholders).<p><p>RESUME<p>Cette thèse vise à apporter une contribution originale au débat académique sur trois questions spécifiques liées aux institutions et à l'hétérogénéité dans le marché du travail. Dans la première partie, la thèse analyse l'effet de la législation relative à la protection de l'emploi sur les flux de travailleurs (embauches, licenciements, démissions, changements d’emploi) dans les pays de l'OCDE. La deuxième partie contribue au débat sur le salaire minimum en Europe en apportant de nouvelles données sur les pays systèmes où les salaires sont fixés au niveau sectoriel en les comparant avec les pays où le salaire minimum est fixé au niveau national. La troisième partie aborde la question relativement récente du rôle de la diversité de la main-d'œuvre pour les entreprises, et estime l'effet de la diversité sur la productivité et les salaires en Belgique et en France.<p><p>La première partie (chapitre 1) analyse une base de données qui comprend les flux d’entrées (embauches) et de sorties (démissions et licenciements) du marché du travail pour 24 pays de l'OCDE et 23 industries sur une période de 13 ans pour étudier l'effet de la réglementation relative au licenciement sur les différents types de flux de travailleurs (mesurés en termes de transitions annuelles). Le chapitre utilise à la fois une approche en double différence - dans laquelle l'impact de la régulation est identifié par l'analyse des différents besoins de réallocation selon les industries (l’hôtellerie a un taux de réallocation beaucoup plus élevé que la chimie par exemple) à travers les pays– et d'analyse de séries temporelles - dans laquelle l'effet de la régulation est identifié par des changements réglementaires au cours du temps. Les résultats suggèrent qu’une régulation plus contraignante diminue le taux de réallocation au sein du même secteur et les transitions d'un emploi à un autre, en particulier vers des emplois permanents. En revanche, une régulation plus restrictive n’a pas d'effet significatif sur les séparations impliquant un changement de secteur ou une perte d’emploi. La possibilité de réintégration en cas de licenciement abusif semble être le déterminant le plus important des flux de travailleurs.<p><p>La deuxième partie de la thèse (chapitres 2, 3 et 4) apporte un regard nouveau sur le débat sur les salaires minima en Europe, en particulier par la collecte de données sur les pays avec des minima sectoriels et la comparaison avec les pays avec un salaire fixé au niveau national. Le second chapitre fournit une description détaillée des différents systèmes de salaire minimum en vigueur en Europe. Le troisième chapitre étudie le lien entre les différentes caractéristiques institutionnelles des systèmes de salaire minimum et leur niveau par rapport au salaire médian. L’analyse pallie notamment l'absence frappante d'études sur les minima au niveau sectoriel en examinant des données couvrant 17 pays européens et plus de 1100 conventions collectives. Les résultats montrent un arbitrage jusqu’ici négligé: les systèmes avec des minima négociés au niveau sectoriel sont associés à un salaire minimum relativement plus élevé que les systèmes dotés de salaire minimum national, mais cela va de pair avec davantage de travailleurs rémunérés en dessous des minima en vigueur. Une meilleure couverture de la négociation collective peut, dans une certaine mesure, réduire cet arbitrage entre salaires minima relativement plus élevés et leur non-respect ou non-couverture. Le quatrième chapitre explore l’impact de la diversité des systèmes de salaire minimum sur l’inégalité salariale au sein des pays européens. Les résultats empiriques confirment l'intuition que la combinaison de minima sectoriels et de couverture élevée de la négociation collective peut être considérée comme l’équivalent fonctionnel d'un salaire minimum légal national. Les résultats suggèrent en effet que, dans les pays avec des minima sectoriels, une plus grande couverture de la négociation collective est associée à des niveaux inférieurs d’inégalités, globales et intersectorielles, et à une plus petite fraction des travailleurs rémunérés en dessous des minima en vigueur.<p><p>La troisième partie de la thèse (chapitres 5 et 6) n’étudie pas une institution du marché du travail en tant que telle, mais la diversité des travailleurs. Il s’agit d’un phénomène qui pourrait inspirer un certain type de régulation à l'avenir, mais qui affecte déjà fortement les entreprises qui ont besoin de trouver un équilibre entre leur image publique et la responsabilité sociale avec l'organisation des ressources humaines et la maximisation du profit. Le cinquième chapitre estime l'impact de la diversité de la main-d'œuvre sur la productivité, les salaires, et l’écart productivité-salaire. Pour ce faire, nous utilisons des données belges de panel appariées employeur-employé entre 1999 et 2006 et différents outils économétriques pour résoudre les questions d'endogénéité et d'hétérogénéité. Les résultats montrent que la diversité en termes d’années d'éducation est bénéfique pour la productivité et les salaires alors que la diversité d’âge est nuisible. Bien que la diversité de genre génère des gains importants dans les secteurs à forte intensité technologique ou de connaissance, le résultat inverse est obtenu dans les industries plus traditionnelles. Les résultats ne varient pas avec la taille des entreprises et ne mettent aucun écart important entre productivité et salaires en évidence à l'exception de la diversité d’âge. Le sixième chapitre étend l'analyse de la diversité de la main-d'œuvre au cas français. Nous utilisons les données de l’enquête REPONSE qui permettent, entre autres, une analyse approfondie, autour du thème des liens entre politiques de gestion du personnel, stratégies économiques et performances des entreprises. Tout en prenant en considération un large éventail de caractéristiques des travailleurs et des entreprises, les résultats suggèrent que la diversité démographique (âge et genre) a un effet négatif sur la productivité et les salaires tandis que la diversité d'éducation a un effet positif. Contrairement à une idée assez répandue, les caractéristiques des dirigeants (genre, âge, ancienneté) n’ont aucun effet sur la diversité. En revanche le type de structure de propriété des entreprises (entreprises familiales, entreprises cotées en bourse, propriétaire étranger ou participation des travailleurs dans l’actionnariat) implique une certaine hétérogénéité de l’effet de la diversité (firmes familiales plus favorable à la diversité de genre, firmes cotées en bourse plus favorable à la diversité d’éducation) / Doctorat en sciences économiques, Orientation économie / info:eu-repo/semantics/nonPublished
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Transfer pricing : råder harmonisering mellan Sverige och USA enligt OECDs riktlinjer? / Transfer pricing – does harmonization exist between Sweden and the USA in accordance with the OECD Guidelines?Stellan, Cecilia, Lorentsen, Sebastian January 2016 (has links)
Världsekonomin är i ständig tillväxt. Till följd av globaliseringen av ekonomin har allt fler multinationella koncerner etablerats. För att kunna effektivisera och vinstmaximera inom sina organisationer har multinationella bolag utnyttjat olika länders skattesystem. Det genom att förflytta sina vinster till skatteparadis eller andra länder med längre skatt för att på så vis uppnå ett högre resultat för koncernen i helhet. Det leder till att skattebaserna i länder med höga skattesatser eroderas. Av den anledningen har ett behov av en global accepterad standard rörande internprissättning uppkommit. Organisation for Economic Co-oporation and Development har gett ut riktlinjer som de anslutande medlemsländerna ska följa vilka går under namnet Transfer Pricing Gudelines For Multinational Enterprises And Tax Authorities. Riktlinjerna behandlar de viktigaste områdena inom internprissättning och består av totalt nio kapitel.Studien syftar till att undersöka om svensk respektive amerikansk lagstiftning och hänvisningar inom området internprissättning är harmoniserade. Detta med hänsyn till OECDs riktlinjer. För att ta reda på om länderna är harmoniserade inom området har en komparativ studie genomförts. I uppsatsen har en undersökning av kapitel 1, 2, 5, 8 ur OECDs riktlinjer utförts, vilka berör armlängdsprincipen, CCA, prissättningsmetoder och dokumentation. För att kunna avgöra om harmonisering råder inom samtliga områden har en kvalitativ metod använts för att kunna studera ekonomisk och juridisk litteratur. Det för att kunna lägga grund till den slutgiltiga analysen av empiri i form av lagtext och hänvisningar.Studien har bidragit med ökad kunskap för hur OECDs riktlinjer är utformade inom området. Genom djupare förståelse för dess utformning har det bidragit med en inblick i hur OECDs riktlinjer påverkar medlemsländernas utformning av sina hänvisningar och lagstiftningar inom internprissättning. Vid granskning av OECDs utformning inom samtliga områden som tas med i studien har en analys kunnat genomföras för att se hur dessa implementerats inom de två medlemsländerna som är utvalda i studien. Studien har dessutom bidragit med en ökad förståelse för hur de svenska respektive amerikanska hänvisningarna och lagstiftningarna ser ut inom området.Uppsatsen resulterar i att harmonisering råder mellan Sverige och USA inom området internprissättning. Genom analysering av lagar och hänvisningar har stora likheter kunnat urskiljas i enighet med OECDs riktlinjer. Vid genomförandet av studien har viss olikhet och differentiering i utformandet kunnat identifieras men inte i tillräckligt stor utsträckning för att kunna påverka vår slutsats om att det råder harmonisering mellan Sverige och USA i enighet med OECD. / The world economy is in constant growth. As a result of the globalization of the economy, more multinational enterprises have established. In order to streamline and maximize profits within their organizations, multinational companies have exploited various countries tax bases. By moving their profits to tax havens or other countries with lower tax rates they achieve higher earnings for the business as a group. Which leads to that the tax bases in countries with high tax rates will be eroded. Because of this a need for a globally accepted standard on Transfer pricing arise. Organisation for Economic Co-oporation and Development has issued guidelines that acceding member states should follow which is known as Transfer Pricing Guidelines for Multinational Enterprises and Tax Authorities. The OECD guidelines consist of nine chapters and address the key areas of Transfer pricing.This study aims to examine the Swedish and US laws and references to see if they are harmonized in the field of transfer pricing in regard with the OECD guidelines. To find out if the countries are harmonized within the region a comparative study has been select. In the study, a survey of Chapters 1, 2, 5, 8 of the OECD Guidelines were performed, which contains the arm's length principle, CCA, transfer pricing methods and documentation. In order to determine whether harmonization exists, a qualitative method has been used to study economic and legal literatures to lay the foundation for the final analysis of empirical data in the form of legal texts and references.This study has contributed to increased knowledge of how the OECD Guidelines are designed in the area. Through a deeper understanding of its design, it has given a glimpse of how the OECD guidelines affect the member countries design on their references and laws in the area of transfer pricing. Upon review of the OECDs guidelines of all the areas included in the study, an analysis has been carried out to see how these are implemented in the two member states that are selected in this thesis. The study has also contributed to a better understanding of how the Swedish and American references and legislation are implemented in the field.The thesis results in that harmonization exists between Sweden and the United States within the area of transfer pricing. By analyzing the laws and references great similarities have discernible in unity with the OECD guidelines. In the implementation of the study some diversity and differentiation in the design have been identified, but not sufficiently to affect our conclusion that there is harmonization between the United States and Sweden in unity with the OECD guidelines.This paper is hereinafter written in Swedish.
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Internationell internprissättning : en komparativ studie om hur redovisningstradition påverkar skattemässiga regler / Transfer pricing - a comparative study regarding how accounting tradition affects tax regulationJohansson, Sara, Sahlman, Viktoria January 2016 (has links)
Syftet med studien är att utreda hur OECDs riktlinjer för internprissättning implementerats i svensk respektive amerikansk lagstiftning, för att fastställa i vilken utsträckning redovisningstradition påverkar implementeringen av skattemässiga regler. För att uppfylla syftet har vi utfört en komparativ studie, som baseras på en kvalitativ innehållsanalys, där vi klassificerar regelverken utifrån i vilken utsträckning de är princip- eller regelbaserade. Undersökningen är relevant då internationell internprissättning av många anses vara den mest prioriterade internationella skattefrågan i dagsläget. Det blir därför relevant att undersöka om redovisningstradition påverkar hur internationella regler för internprissättning implementeras i nationell skattereglering. Enligt vår vetskap har inget liknande klassificeringsförsök gjorts tidigare vilket ytterligare förstärker relevansen av utförd undersökning och analys. Vårt bidrag till forskningen är att försöka beskriva hur verkligheten ser ut avseende om nationell redovisningstradition påverkar implementering av internationella skattemässiga regelverk. Vi vill även bidra till att göra diskussionen kring klassificering av regel- och principbaserade standarder mer nyanserad.För att kunna avgöra om regelverken är princip- eller regelbaserade har vi identifierat olika begrepp och definitioner som indikerar om ett regelverk är regelbaserat eller principbaserat. För att identifiera dessa indikatorer har vi studerat både ekonomisk och juridisk litteratur. Utifrån den information som indikatorerna resulterar i presenterar vi argument för varje undersökt regelverk i de olika länderna, gällande i vilken utsträckning de är princip- eller regelbaserade. Således kan sedan slutsatser dras kring i vilken utsträckning nationella redovisningstraditioner påverkar implementering av internationella skatteregler.I studien diskuteras att hur regler kring internationell internprissättning implementeras i nationell lagstiftning inte bara påverkas av normgivande supranationella organisationer som OECD. Påverkan på det sätt som regler kring internprissättning implementeras kan således ske mellan OECD och medlemsländerna men även mellan medlemsländerna. I studien diskuteras även det faktum att det föreligger en debatt kring om klassificeringen av standarder som regel- eller principbaserade är giltig. Vår studie förstärker bilden av att indelningen är aktuell och har förankring i verkligheten.Vår slutsats är att nationell redovisningstradition, avseende om redovisningen bygger på regler eller principer, påverkar implementering av internationella skatteregler. Det blir tydligt då vår studie visar att OECDs riktlinjer för internprissättning är ett principbaserat regelverk. Vidare har vi fastställt att redovisningen i Sverige bygger på principbaserade regelverk. Påverkan från nationell redovisningstradition kan fastställas då OECDs riktlinjer för internprissättning har implementerats rakt av i Sverige. I USA, där redovisningen bygger på regelbaserade regelverk, har däremot OECDs riktlinjer för internprissättning inte implementerats på något område i nationell lagstiftning. I USA utfärdas istället separata regler kring internprissättning. Vår studie visar att dessa är utformade på ett regelbaserat vis. Sammantaget visar detta att nationell redovisningstradition i hög utsträckning påverkar implementeringen av internationella skatteregler. / The purpose of this dissertation is to examine how OECDs Transfer Pricing Guidelines have been implemented in national regulation in Sweden and in the USA. This to determine to which extent national accounting tradition affects the implementation of international tax regulations. To fulfil the purpose we have undertaken a comparative study, which is based upon a qualitative content analysis, where we classify the regulations based on to which extent they are principle-based or rule-based. The study is relevant since international transfer pricing is considered to be one of the most important tax issues in present time. It is due to this fact relevant to examine if accounting tradition affects the way in which international transfer pricing regulations are implemented in national tax regulations. Due to our knowledge there has not been an attempt to accomplish a classification in this manner previously. This enhances the relevance to the study undertaken. Our contribution to the research field is to try to describe the actuality regarding if national accounting tradition affects implementation of international tax regulations. We also want to make the discussion regarding the classification of principle-based and rule-based standards more nuanced.To be able to determine if the regulations are principle-based or rule-based we have identified concepts and definitions that indicates if regulations are rule-based or principle-based. To identify these indicators we have studied both economic and legal literature. Based on the information that the indicators provide we present arguments regarding to which extent the examined regulations, in the different countries, are principle-based or rule-based. Thus, conclusions regarding to which extent national accounting traditions affects implementation of international tax regulations can be made.In the study we discuss that the way in which regulations regarding transfer pricing is implemented in national legislation is not only affected by normative supranational organisations like the OECD. The impact on the way that regulations regarding transfer pricing are implemented can thus take place between OECD and member countries and also between member countries. In the study we also discuss the fact that there is a debate regarding if the classification of standards as rule-based or principle-based is valid. Our study enhances the impression that the classification is valid and relevant.Our conclusion is that national accounting tradition, regarding if accounting is based on rules or principles, affects the implementations of international tax regulations. This becomes clear since our study shows that OECDs Transfer Pricing Guidelines are principle-based. Furthermore we have determined that accounting in Sweden is based upon principle-based regulations. Since OECDs Transfer Pricing Guidelines have been implemented in Sweden IVwithout adjustments we can determine an impact from national accounting tradition. In the USA, which is a country where accounting is based upon rule-based regulations, the OECD Transfer Pricing Guidelines are not implemented in national regulations. In the U.S. separate regulations regarding transfer pricing are issued. Our study shows that these regulations are formed in a rule-based manner. All together this shows that national accounting tradition largely affect the implementation of international tax regulations.This paper is hereinafter written in Swedish.
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Trångboddhet i OECD : En jämförande tvärsnittsstudie om trångboddhetNykvist, Lucas January 2017 (has links)
Denna uppsats försöker besvara frågan: Vad förklarar skillnader i trångboddhet mellan OECD:s medlemsländer? Detta görs genom tvärsnittsstudie där jag analyserar vilken effekt faktorerna Hyresreglering, Reglering av byggbranschen, Demografiska förändringar, Styrande regeringsparti och Välstånd har på Trångboddheten. Tjugonio av OECD:s medlemsländer har tagits med i analysen. Med hjälp av en multipel linjär regression baserat på observationsdata från variablerna presenteras resultaten. Slutsatserna är att Reglering av byggbranschen och Välstånd har störst effekt på Trångboddheten. / This paper attempts to answer the research question: What explains the differences in housing density between the members of the OECD? This is done by a cross-sectional study in which I analyze the impact of rent regulation, regulation of the construction industry, demographic changes, executive government party and wealth has on the dependent variable housing density. Twenty-nine of the OECD members have been included in the analysis. The paper is using a multiple linear regression to analyze the results. The conclusions are that the regulation of the construction industry and wealth has the greatest effect on housing density.
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Význam pojišťování exportních úvěrů se státní podporou v době globální hospodářské krize / Significance of export credit insurance with state support in global economic crisisLehanka, Josef January 2010 (has links)
The first chapter summarises basic characteristics of the export credit insurance, particularly focusing on the export credit insurance with state support. The second chapter summarises the issue of export credit insurance as a tool of export-oriented politics. The third one describes international organisations and international regulations affecting export credit insurance with state support. Tha last chapter summarises developement of export credit insurance from the beginning to the present time including contemporary economic crisis.
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