I juni 2016 införde Finansinspektionen, i samtycke med regeringen, ett amorteringskrav för nya bolån med avsikten att minska de svenska hushållens skuldsättning. Syftet med uppsatsen är att analysera den effekt amorteringskravet har haft på bostadspriser inom den svenska marknaden för bostadsrätter. Detta har genomförts med en ekonometrisk modell, samt med stöd av nationalekonomisk teori och tidigare forskning. Studien har fokuserat på förändringen i bostadspriser för bostadsrätter i Sveriges tre största kommuner, Stockholm, Göteborg och Malmö. Resultatet visar på en statistiskt och ekonomiskt signifikant negativ effekt av amorteringskravet i Stockholms kommun medan resultatet för de två övriga kommunerna inte går att statistiskt säkerställa. Vidare visar uppsatsen att de faktorer som bestämmer bostadspriser går i en riktning som påverkar priserna positivt och begränsar amorteringskravets effekt på bostadspriser. / On June 1, 2016, the Swedish Financial Supervisory (Finansinspektionen), in agreement with the Swedish government, imposed an amortization requirement for new housing loans with the intention of reducing the households’ indebtedness. The purpose of this paper is to analyze the effect of the amortization requirement on housing prices in the Swedish housing market. This has been executed using an econometric model and with the support of economic theory and previous research. The study has focused on the change in housing prices in condominiums in Sweden’s three largest municipalities, Stockholm, Göteborg and Malmö. The result shows a statistically and economically significant negative effect of the amortization requirement in the municipality of Stockholm, while results for the other two municipalities fail to show statistical significance. Furthermore, this paper shows that factors determining housing prices have developed in a way that positively affects housing prices and limits the effect that the amortization requirement have on housing prices.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2014-09-22T15:36:53Z No. of bitstreams: 2 Santos, Paulo Cesar Feracioli dos.pdf: 8026876 bytes, checksum: a4235dfae54e943fd27da2dceeb7eefe (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2014-09-23T11:32:46Z (GMT) No. of bitstreams: 2 Santos, Paulo Cesar Feracioli dos.pdf: 8026876 bytes, checksum: a4235dfae54e943fd27da2dceeb7eefe (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2014-09-23T11:32:46Z (GMT). No. of bitstreams: 2 Santos, Paulo Cesar Feracioli dos.pdf: 8026876 bytes, checksum: a4235dfae54e943fd27da2dceeb7eefe (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2013-02-28 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / In this course conclusion work are presents the results of a survey conducted the IFTM - Campus Paracatu, where the students of technical courses integrated into the secondary education in the areas of informatics, electronics and trade and their responsible were invited to answer some questions in relation to nancial mathematics. Given the de ciencies presented by them are addressed themes that led to important applications in commercial and banking routines, using a language accessible to that guided the construction of mathematical procedures appropriate to each situation, and how support is suggested to use simple and scienti c calculators spreadsheet. / Neste Trabalho de Conclusão de Curso são apresentados os resultados de uma pesquisa realizada no IFTM - Campus Paracatu, onde os estudantes dos cursos técnicos integrados ao ensino médio nas áreas de informática, eletrônica e comércio e os seus respectivos responsáveis foram convidados a responder algumas perguntas em rela- ção à matemática nanceira. Diante das di culdades apresentadas pelos mesmos, são abordados temas que conduziram a importantes aplicações nas rotinas comerciais e bancárias, utilizando para isso uma linguagem acessível pautada na construção dos procedimentos matemáticos adequados a cada situação, e como suporte é sugerido o uso de simples calculadoras cientí cas e de planilhas eletrônicas.

Submitted by Jorge Silva (jorgelmsilva@ufrrj.br) on 2018-05-17T18:14:26Z No. of bitstreams: 1 2013 - Marcus Vinicius Silva de Oliveira.pdf: 4662898 bytes, checksum: aa288711b207b66ed5c2b8d76c26db6f (MD5) / Made available in DSpace on 2018-05-17T18:14:26Z (GMT). No. of bitstreams: 1 2013 - Marcus Vinicius Silva de Oliveira.pdf: 4662898 bytes, checksum: aa288711b207b66ed5c2b8d76c26db6f (MD5) Previous issue date: 2013-09-30 / CAPES / This paper seeks to highlight the importance of teaching financial mathematics, capitalization and amortization in high school. For this we admitted him to educators who advocate the idea of using mathematics as a provider of citizenship and legal aspects that discourse on Financial Mathematics and its importance for the development of citizenship. We also conduct a survey of mathematics teachers of Basic Education, a qualitative, in order to investigate how and to which topic is the teaching that content. Finally, we propose a class on capitalization and amortization, with the use of technological resources for high school. / Esse trabalho procura destacar a import?ncia do ensino de Matem?tica Financeira, capitaliza??o e amortiza??o no Ensino M?dio. Para isso nos amparamos em educadores que defendem a id?ia do uso da matem?tica como provedora da cidadania e em aspectos legais que discorrem sobre a Matem?tica Financeira e sua import?ncia para o desenvolvimento da cidadania. Realizamos tamb?m uma pesquisa junto a professores de matem?tica da Educa??o B?sica, de cunho qualitativo, a fim de investigar como e at? qual t?pico ocorre o ensino desse conte?do. Por fim, propomos uma aula sobre Capitaliza??o e Amortiza??o, com uso de recursos tecnol?gicos, para o Ensino M?dio.

<h2>Sammanfattning</h2><p><strong>Titel:</strong>   Goodwill – att vara eller icke vara: En studie om revisorers syn på goodwill och granskningen av den i onoterade bolag.</p><p><strong>Seminarium:</strong> 2010-06-03</p><p><strong>Institution:</strong>     Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling</p><p><strong>Kurs:</strong>                Kandidatuppsats i företagsekonomi, 15hp</p><p><strong>Författare:</strong>      Emilie Båvner, Emelie Melin, Michael Sundh                              </p><p><strong>Handledare:</strong> Ulla Pettersson</p><p><strong>Examinator:</strong>   Cecilia Lindh</p><p><strong>Nyckelord:</strong>     Goodwill, granskning, revisor, värdering, avskrivning</p><p><strong>Problemformulering:</strong>   Hur värderas de framtida fördelar som goodwillen innebär och varför? Hur granskar revisorer den värderingen?</p><p>Upplever revisorer några problem med goodwill vid granskningstillfället, varför eller varför inte?</p><p>Vad har revisorer för syn på goodwill som en tillgång och varför?</p><p><strong>Syfte:</strong>   Uppsatsens syfte är att skapa en ökad förståelse för begreppet och revisorers syn på arbetet med goodwillposten. Syftet är även att beskriva vad begreppet innebär och vad revisorsprofessionen har för syn på goodwill. Vidare undersöks hur de intervjuade revisorerna går till väga vid en värdering av goodwill vid granskningstillfället samt om granskningen upplevs som problematisk.</p><p><strong>Metod:</strong>  I uppsatsen tillämpas en kvalitativ metod för att få en djupare förståelse kring hur revisorer ser på goodwill. De primärdata som ligger till grund för uppsatsens empiriska del utgörs av tre personliga intervjuer. Intervjufrågorna är öppet formulerade för att återspegla revisorernas egna tankar.</p><p><strong>Slutsats:</strong>  Bland de intervjuade revisorerna råder skilda meningar angående om något problem upplevs med goodwill. Ett problem grundar sig på att det är svårt att bedöma den framtida nytta som goodwill innebär. Kassaflödesmodeller används för att värdera ett företag som eventuellt ska förvärvas. Det värdet används sedan i förvärvsanalysen som i sin tur frambringar ett goodwillvärde. De intervjuade revisorerna har svårt att se goodwill som något annat än en tillgång, då ett företag varit villigt att betala ett överpris vid förvärvet.</p> / <h2>Abstract</h2><p><strong>Title:</strong>   Goodwill – to be or not to be: A study on auditor's view of goodwill and the examination of it in unlisted companies.</p><p><strong>Seminar date:</strong>   2010-06-03</p><p><strong>Institution:</strong>  Mälardalens Högskola, School of Sustainable Development of Society and Technology</p><p><strong>Course:</strong>  Bachelor thesis in business administration, 15 credits</p><p><strong>Authors:</strong>  Emilie Båvner, Emelie Melin, Michael Sundh</p><p><strong>Advisor:</strong>   Ulla Pettersson</p><p><strong>Examiner:</strong>   Cecilia Lindh</p><p><strong>Keywords:</strong>   Goodwill, revision, auditor, valuation, amortization</p><p><strong>The main issue:</strong>  How are the future benefits of goodwill valued and why? How do auditors revise that valuation?                          </p><p>Do auditors experience any problems with goodwill at the audit, why or why not?</p><p>What are auditors’ opinions of goodwill as an asset and why?</p><p><strong>Purpose:</strong>  The purpose is to create a better understanding of the concept of goodwill and auditors opinion about working with goodwill. The purpose is also to describe what the concept means and which opinions the interviewed auditors have of goodwill. The thesis examines furthermore how auditors approach a valuation of goodwill at the audit and if the revision is perceived as problematic.</p><p><strong>Method:   </strong>In the thesis we have used a qualitative method in order to get a deeper understanding about auditors’ opinion of goodwill. The primary data, which forms the basis for the empirical part of the thesis, consists of three personal interviews. The questions in the interviews are openly formulated to reflect the auditors’ own thoughts.</p><p><strong>Conclusion:</strong>  There are different opinions among the interviewed auditors about having any problems experienced with goodwill. One problem is based on the difficulty of estimating the future benefits that goodwill means. Cash flow models are used to determine the value of a company that might be acquired. This value is then applied in the acquisition analysis that brings forth goodwill. The interviewed auditors think it is difficult to see goodwill as anything but an asset, since a buying company have actually been willing to pay an overprice by the acquisition.</p>

Sammanfattning Titel:   Goodwill – att vara eller icke vara: En studie om revisorers syn på goodwill och granskningen av den i onoterade bolag. Seminarium: 2010-06-03 Institution:     Mälardalens högskola, Akademin för hållbar samhälls- och teknikutveckling Kurs:                Kandidatuppsats i företagsekonomi, 15hp Författare:      Emilie Båvner, Emelie Melin, Michael Sundh                               Handledare: Ulla Pettersson Examinator:   Cecilia Lindh Nyckelord:     Goodwill, granskning, revisor, värdering, avskrivning Problemformulering:   Hur värderas de framtida fördelar som goodwillen innebär och varför? Hur granskar revisorer den värderingen? Upplever revisorer några problem med goodwill vid granskningstillfället, varför eller varför inte? Vad har revisorer för syn på goodwill som en tillgång och varför? Syfte:   Uppsatsens syfte är att skapa en ökad förståelse för begreppet och revisorers syn på arbetet med goodwillposten. Syftet är även att beskriva vad begreppet innebär och vad revisorsprofessionen har för syn på goodwill. Vidare undersöks hur de intervjuade revisorerna går till väga vid en värdering av goodwill vid granskningstillfället samt om granskningen upplevs som problematisk. Metod:  I uppsatsen tillämpas en kvalitativ metod för att få en djupare förståelse kring hur revisorer ser på goodwill. De primärdata som ligger till grund för uppsatsens empiriska del utgörs av tre personliga intervjuer. Intervjufrågorna är öppet formulerade för att återspegla revisorernas egna tankar. Slutsats:  Bland de intervjuade revisorerna råder skilda meningar angående om något problem upplevs med goodwill. Ett problem grundar sig på att det är svårt att bedöma den framtida nytta som goodwill innebär. Kassaflödesmodeller används för att värdera ett företag som eventuellt ska förvärvas. Det värdet används sedan i förvärvsanalysen som i sin tur frambringar ett goodwillvärde. De intervjuade revisorerna har svårt att se goodwill som något annat än en tillgång, då ett företag varit villigt att betala ett överpris vid förvärvet. / Abstract Title:   Goodwill – to be or not to be: A study on auditor's view of goodwill and the examination of it in unlisted companies. Seminar date:   2010-06-03 Institution:  Mälardalens Högskola, School of Sustainable Development of Society and Technology Course:  Bachelor thesis in business administration, 15 credits Authors:  Emilie Båvner, Emelie Melin, Michael Sundh Advisor:   Ulla Pettersson Examiner:   Cecilia Lindh Keywords:   Goodwill, revision, auditor, valuation, amortization The main issue:  How are the future benefits of goodwill valued and why? How do auditors revise that valuation?                           Do auditors experience any problems with goodwill at the audit, why or why not? What are auditors’ opinions of goodwill as an asset and why? Purpose:  The purpose is to create a better understanding of the concept of goodwill and auditors opinion about working with goodwill. The purpose is also to describe what the concept means and which opinions the interviewed auditors have of goodwill. The thesis examines furthermore how auditors approach a valuation of goodwill at the audit and if the revision is perceived as problematic. Method:   In the thesis we have used a qualitative method in order to get a deeper understanding about auditors’ opinion of goodwill. The primary data, which forms the basis for the empirical part of the thesis, consists of three personal interviews. The questions in the interviews are openly formulated to reflect the auditors’ own thoughts. Conclusion:  There are different opinions among the interviewed auditors about having any problems experienced with goodwill. One problem is based on the difficulty of estimating the future benefits that goodwill means. Cash flow models are used to determine the value of a company that might be acquired. This value is then applied in the acquisition analysis that brings forth goodwill. The interviewed auditors think it is difficult to see goodwill as anything but an asset, since a buying company have actually been willing to pay an overprice by the acquisition.

In Turkey, the immovable cultural properties are conserved by being listed either as single units or as conservation zones in accordance with relative laws and regulations. This legal registration restricts the development rights of these immovable estates. While the owner of the immovable looses the development and the productive rights over his estate, he is also undertaken the maintenance, repair and restoration responsibilities of the building. The purpose of this study is to analyze the achievements and the deficiencies of the financial aids supplied for maintenance, repair and restoration of cultural properties in Turkey, to survey possible contributions of new financial instruments which have been came into force with the last legal arrangements and to make policies for strengthening the present instruments while new financial instruments are also proposed.

In large-scale distributed systems, where adversarial attacks can have widespread impact, authentication provides protection from threats involving impersonation of entities and tampering of data. Practical solutions to authentication problems in distributed systems must meet specific constraints of the target system, and provide a reasonable balance between security and cost. The goal of this dissertation is to address the problem of building practical and efficient authentication mechanisms to secure distributed applications. This dissertation presents techniques to construct efficient digital signature schemes using trapdoor hash functions for various distributed applications. Trapdoor hash functions are collision-resistant hash functions associated with a secret trapdoor key that allows the key-holder to find collisions between hashes of different messages. The main contributions of this dissertation are as follows: 1. A common problem with conventional trapdoor hash functions is that revealing a collision producing message pair allows an entity to compute additional collisions without knowledge of the trapdoor key. To overcome this problem, we design an efficient trapdoor hash function that prevents all entities except the trapdoor key-holder from computing collisions regardless of whether collision producing message pairs are revealed by the key-holder. 2. We design a technique to construct efficient proxy signatures using trapdoor hash functions to authenticate and authorize agents acting on behalf of users in agent-based computing systems. Our technique provides agent authentication, assurance of agreement between delegator and agent, security without relying on secure communication channels and control over an agent’s capabilities. 3. We develop a trapdoor hash-based signature amortization technique for authenticating real-time, delay-sensitive streams. Our technique provides independent verifiability of blocks comprising a stream, minimizes sender-side and receiver-side delays, minimizes communication overhead, and avoids transmission of redundant information. 4. We demonstrate the practical efficacy of our trapdoor hash-based techniques for signature amortization and proxy signature construction by presenting discrete log-based instantiations of the generic techniques that are efficient to compute, and produce short signatures. Our detailed performance analyses demonstrate that the proposed schemes outperform existing schemes in computation cost and signature size. We also present proofs for security of the proposed discrete-log based instantiations against forgery attacks under the discrete-log assumption.

My graduation theses write about models of back-payment mortgage. I compare situation of Czech Republic and abroad.

nÃo hà / Este trabalho objetiva propor uma metodologia de aprendizagem dos cÃlculos presentes nas tabelas do Financiamento Estudantil (FIES), tendo como base a matemÃtica financeira, ministrada no ensino mÃdio. O trabalho se divide em seis partes: introduÃÃo, capitalizaÃÃo simples e composta, valor presente e valor futuro, amortizaÃÃo de emprÃstimos, tabelas do FIES e consideraÃÃes finais. Como preÃmbulo, incluÃmos o histÃrico do financiamento e a capitalizaÃÃo simples e composta. A proposta sugere ainda a compreensÃo dos conteÃdos da matemÃtica de forma interligada, tais como: juros simples com funÃÃo afim e progressÃo aritmÃtica, juros compostos com funÃÃo exponencial e progressÃo geomÃtrica, sem esquecer-se do valor presente e valor futuro, que representa o valor de certo capital em um determinado perÃodo. Desta forma, pretende-se atingir a compreensÃo das variaÃÃes do valor do dinheiro no decorrer do perÃodo de tempo e amortizaÃÃo de emprÃstimos, fatos estes que trarÃo o entendimento do tipo de sistema utilizado em seu financiamento, se Sistema de AmortizaÃÃo Constante ou Sistema de AmortizaÃÃo FrancÃs (PRICE). / This work aims to propose a methodology for learning present in the calculations of Financial Aid (FIES) tables, based on financial mathematics taught in high school. The work is divided into six parts: introduction, simple capitalization and composed, present value and future value, amortization of loans, the FIES tables and closing remarks. As a preamble, we have included the history of finance and the simple and compound capitalization. The proposal also suggests an understanding of the mathematical content of interconnected way, such as: simple interest with affine arithmetic progression and function, compound interest and exponential function with geometric progression, without forgetting the present and future value amount, representing the value right of capital in a given period. Thus, it is intended to achieve an understanding of the variations in the value of money during the time period and repayment of loans, facts that will bring the understanding of the type of system used in financing if Amortization System Constant Amortization System or French (PRICE).

Background: In recent years, the rise in prices of real estate and condominiums has been extraordinary. At the same time, household debt levels have increased worryingly. A high level of indebtedness in households makes them more vulnerable to fluctuations in the market and can affect their entire private economy. When the upswing is too strong there is an obvious risk of a residential bubble arising. Problem: If the bubble bursts and a fall in prices on real estate and condominiums occur, the entire real economy is affected negatively. A financial crisis particularly affects one of the most important players in the market, the banks. To avoid falling into this situation, stricter amortization rules have been introduced on mortgages. Issue: How does the introduction of stricter amortization rules affect banks' credit for the acquisition of private housing? Purpose: To describe and analyze the effects of the introduction of stricter amortization rules from banks on acquisition of private housing and to find out the acceptance of this product change. Method: To get an answer to the essay's question, a qualitative method with an abductive approach has been used. The same questionnaires have been used for respondents to get a uniform structure both at the interview before the introduction of stricter amortization rules and after. Empirical evidence has been compared with theory and previous research. Then the answers have been interpreted and placed in their correct context. Conclusion: The respondents of the participating banks agree that the introduction of stricter amortization rules did not affect the credit process, as their respective banks demanded payment ability similar to the new rules already before. Acceptance for higher amortization is growing and without this change, housing prices would have been even stronger. Additional time needs to go before evaluation can be made by the effect of stricter amortization rules they claim.