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"The purpose of this study was to describe the manner in which twelve individuals who were denied financial assistance managed to resolve their financial problems. A questionnaire was constructed and initially applied by eleven agencies to all applications for financial assistance during August, 1958. In addition data were collected by a follow-up interview with twelve of the 280 individuals who were denied financial assistance by one or more of the eleven agencies"--Introduction. / Typescript. / "June, 1957." / "Submitted to the Graduate Council of Florida State University in partial fulfillment of the requirements for the degree of Master of Social Work." / Advisor: Dorothy D. Hayes, Professor Directing Study. / Includes bibliographical references (leaves 85-86).

M.Comm. (South African & International Taxation) / The capital allowance mentioned in section 11(e) of Income Tax Act 58 of 1962 (“the Act”) refers to machinery, plant, implements, utensils and articles, the value of which may have diminished by reason of wear and tear or depreciation. The machinery, plant, and articles in question, often accede to other assets of a permanent nature such as immovable buildings. This is a problem in South Africa because the wear and tear allowance is lost when machinery, plant or articles lose their identities upon being absorbed into assets of a permanent nature such as a building. Buildings and other structures of a permanent nature do not qualify for the wear and tear allowance in terms of section 11(e) of the Act. This article investigates the uncertainties with regard to interpreting what constitutes “buildings, or other structures or works of a permanent nature” for the purposes of the prohibition of wear and tear allowances contained in section 11(e)(ii) of the Act.

M.Phil. (Mineral Economics) / This work is an attempt to discover whether or not South Africa's gold reserves have been properly exploited - has the wealth that has been removed been used to the best advantage. It became apparent to the author whilst conducting feasibility studies on both projected and operating mines that scant attention is paid to the determination of an optimal time path of depletion for a mineral deposit by the planners. The main, if not sole, criterion is the maximising of returns on the capital invested. The thesis proposes a methodology to describe the actual depletion paths achieved by a selection of South African gold mines. The work of mineral economists, especially Harold Hotelling, is used to provide a theoretical base for the. proposals. The mines were selected to cover as wide a range of the exploitation cycle as possible from the planning stage to final abandonment.

<p>Abstract</p><p>Title: Options Based on CO2 Emissions: A Comparison with Traditional Options</p><p>Seminar date: 2009-06-17</p><p>Course: Bachelor thesis in business administration, 15 ECTS</p><p>Authors: Gustaf Kristiansson, Martin Nilsson</p><p>Instructor: Bengt Kjellgren</p><p>Key words: Black & Scholes, Certified Emission Reductions, emission markets, European Union Allowances, options, pricing</p><p>Purpose: This study intends to compare traditional options with the CO2 based instruments EUAs and CERs options in the fields of pricing, cap and trade, political influence, economical effects and market function.</p><p>Methodology: A combined research methodology is used in this study, which includes both a quantitative and a qualitative approach. A deductive research approach is brought out over the whole study.</p><p>Theoretical perspectives: The theoretical framework is based upon previous empirical research concerning the fields in this study. The Black & Scholes formula for option pricing has a central position.</p><p>Empirical foundation: Market data has been used to analyse the field of pricing. Interviews have been conducted with actors on the European emission trading market for a further understanding of cap and trade, political influence, economical effects and market function.</p><p>Conclusions: We have in this research identified that the CO2 based market differs from the financial market when it comes to political decisions and price fluctuation. We have also identified that the CO2 based market is not mature enough for a complete internationalisation.</p> / En formell presentation utfördes ej pga utlandsstudier.

<p>Under hösten 2006 genomförde Piratförlaget en kampanj för boken ”Edward Finnigans upprättelse” där förlaget hyrde säljplatser i ett 20-tal bokhandlar. Detta var helt nytt i bokbranschen och beskrevs som kontroversiellt av branschtidningen Svensk Bokhandel. Uppsatsens syfte är att undersöka hur uthyrning av säljyta i butik uppfattas av svenska bokhandlare och förlag samt vilka effekter det kan få för sales promotion. Då bokbranschen ser annorlunda ut än övriga dagligvaruhandeln anser vi att det är intressant att sammankoppla uthyrning av säljyta till sales promotion vilket, enligt vår uppfattning, inte används i någon större omfattning i bokhandeln.</p><p>Uppsatsens teoretiska bakgrund består i huvudsak av Sudhir & Raos (2006) teori som behandlar fördelar och nackdelar med ”slotting allowances”, vilket är den engelska termen för uthyrning av säljyta. Då teorin baseras på studier från livsmedelsbranschen undersökte vi hur väl den kan tillämpas på bokbranschen. Datainsamling skedde huvudsakligen genom intervjuer med tre förlag och tre bokhandlare. Undersökningens resultat visar att merparten av respondenterna var positivt inställda till att använda uthyrning av säljyta. Vidare kan uthyrning av säljyta leda till en ökad användning av säljställ och skyltningar, även kallat ”POP-promotion”. Slutligen kan uthyrning av säljyta vara ett nytt sätt för förlagen att styra och kontrollera exponeringar i bokhandeln.</p>

Under hösten 2006 genomförde Piratförlaget en kampanj för boken ”Edward Finnigans upprättelse” där förlaget hyrde säljplatser i ett 20-tal bokhandlar. Detta var helt nytt i bokbranschen och beskrevs som kontroversiellt av branschtidningen Svensk Bokhandel. Uppsatsens syfte är att undersöka hur uthyrning av säljyta i butik uppfattas av svenska bokhandlare och förlag samt vilka effekter det kan få för sales promotion. Då bokbranschen ser annorlunda ut än övriga dagligvaruhandeln anser vi att det är intressant att sammankoppla uthyrning av säljyta till sales promotion vilket, enligt vår uppfattning, inte används i någon större omfattning i bokhandeln. Uppsatsens teoretiska bakgrund består i huvudsak av Sudhir &amp; Raos (2006) teori som behandlar fördelar och nackdelar med ”slotting allowances”, vilket är den engelska termen för uthyrning av säljyta. Då teorin baseras på studier från livsmedelsbranschen undersökte vi hur väl den kan tillämpas på bokbranschen. Datainsamling skedde huvudsakligen genom intervjuer med tre förlag och tre bokhandlare. Undersökningens resultat visar att merparten av respondenterna var positivt inställda till att använda uthyrning av säljyta. Vidare kan uthyrning av säljyta leda till en ökad användning av säljställ och skyltningar, även kallat ”POP-promotion”. Slutligen kan uthyrning av säljyta vara ett nytt sätt för förlagen att styra och kontrollera exponeringar i bokhandeln.

Abstract Title: Options Based on CO2 Emissions: A Comparison with Traditional Options Seminar date: 2009-06-17 Course: Bachelor thesis in business administration, 15 ECTS Authors: Gustaf Kristiansson, Martin Nilsson Instructor: Bengt Kjellgren Key words: Black &amp; Scholes, Certified Emission Reductions, emission markets, European Union Allowances, options, pricing Purpose: This study intends to compare traditional options with the CO2 based instruments EUAs and CERs options in the fields of pricing, cap and trade, political influence, economical effects and market function. Methodology: A combined research methodology is used in this study, which includes both a quantitative and a qualitative approach. A deductive research approach is brought out over the whole study. Theoretical perspectives: The theoretical framework is based upon previous empirical research concerning the fields in this study. The Black &amp; Scholes formula for option pricing has a central position. Empirical foundation: Market data has been used to analyse the field of pricing. Interviews have been conducted with actors on the European emission trading market for a further understanding of cap and trade, political influence, economical effects and market function. Conclusions: We have in this research identified that the CO2 based market differs from the financial market when it comes to political decisions and price fluctuation. We have also identified that the CO2 based market is not mature enough for a complete internationalisation. / En formell presentation utfördes ej pga utlandsstudier.

published_or_final_version / Public Administration / Master / Master of Public Administration

published_or_final_version / Public Administration / Master / Master of Social Sciences