No description available.

In this study, the holding capacity of anchors and their design methodology are investigated. In general, three kinds of anchors have been used in cage aquaculture engineering, including embedment anchors, deadweight anchors, and pile anchors. The maximum holding capacity of embedment anchors was analyzed via the results of experiments by increasing the weight of anchors, while the best holding capacity of deadweight anchors was investigated by changing the types of shear keys. Moreover, the designs and considerations of pile anchors were also discussed in Appendix A. From the results of experiments, the maximum holding capacity of embedment anchors varies 12~19 times of their self-weight, and has the trend such as the holding capacity is in proportion to the weight of anchor. In the case of deadweight anchors, two methods were used to analyze the holding capacity, one is to consider the passive earth pressure behind each shear key of anchor block, and the other is to consider the net weight including the confined sand trapped inside of shear keys and its passive earth pressure at the outmost skirt key. It seems that the first method has more accurate than the second method until the number of keys equals 5 based on the experimental results. And, when the number of keys is greater and equal 6, the second method has better predictions than the first one. The main reason is that it is unable to fully develop the passive earth pressure in such a narrow space between the keys. Therefore, the interval between shear keys should at least equal 1 time of the key¡¦s penetration depth according to this study.

This dissertation explores the impact of tax policy and institutions on decisions in the market for housing. The first essay is joint work with Andrew Hanson. In it, we estimate the sensitivity of mortgage interest deducted on federal tax returns to the availability of the Mortgage Interest Deduction (MID). Our primary results show that for every one percentage point increase in the tax rate that applies to deductibility, the amount of mortgage interest deducted increases by $303–590. The second essay simulates changes to average home prices in twenty-seven cities that would result were the MID reformed. I use local variation in housing parameters to simulate home price changes for three different reforms: eliminating the MID, converting the MID to a fifteen percent credit, and capping the MID at fifteen percent. City price changes vary in response to a single policy by as much as 12.8 percentage points. Spatial variation within cities is also notable, with areas high in income experiencing steeper price declines and areas of lower income experiencing shallow declines. The third essay is joint work with Andrew Hanson, Zack Hawley, and Bo Liu. We design and implement an experimental test for differential response by Mortgage Loan Originators (MLOs) to requests for information about loans. Our e-mail correspondence experiment is designed to analyze differential treatment by client race and credit score. Our results show net discrimination of 1.8 percent by MLOs through non-response.

Sammanfattning -  ”Mind the Gap”- En studie om samarbetet mellan byrå och kund. Seminarium: 31 maj 2012 Institution: Mälardalens högskola, Akademin för hållbar samhälls-och teknikutveckling Kurs: Kandidatuppsats i företagsekonomi med inriktning mot marknadsföring, 15 ECTS Författare: Alexandra Bergkvist, Jenny Bernhardsson, My Lundberg 21 April 1988   11 December 1987   23 September 1988 Handledare: Dan Linder Examinator: Cecilia Lindh Nyckelord: Arbetsprocess, kundrelation, gapet, dödvikt, spill, reklambyrå Problem: Studien behandlar relationen mellan reklambyråer och deras kunder, vilka problem som kan uppstå i samarbetsprocessen samt hur det är möjligt att undvika problem och därigenom ge förslag på eventuella förändringar i samarbetet. Problemformuleringen bygger på att identifiera gapet i arbetsprocessen Syfte: Identifiera var gapet i arbetsprocessen mellan kunder och byråer består av. Frågeställning: Vad består gapet i arbetsprocessen mellan kunder och byråer av? När uppstår gap? På vilka sätt kan de berörda parterna minska gapet? Metod: I uppsatsen tillämpas en kvalitativ metod för att förstå vad gapet i arbetsprocessen består av. Studiens empiriska del utgörs av fyra personintervjuer, tre reklambyråer och en byråvalsrådgivare. Intervjufrågorna är av en halvstrukturerad intervjuform, vilket innebär att samma frågor, med frihet till följdfrågor kommer ställas. Slutsats: Bland de intervjuade byråerna och byråvalsrådgivaren rådde det en samstämmighet av vad gapet består av, med undantag av ett fåtal skilda meningar. Det framkom att gapet främst består av skild syn på förväntningarna i samarbetet. / Abstract - ”Mind the Gap”- A study on the cooperation between advertising agencies and their clients. Seminar date: May 31th 2012 Institution: University of Mälardalen, School of Sustainable Development of Society and Technology Course: Bachelor thesis in business administration focusing on marketing, 15 ECTS Authors: Alexandra Bergkvist, Jenny Bernhardsson, My Lundberg 21 th April 1988   11th December 1987   23rd September 1988 Tutor:  Dan Linder Examinator: Cecilia Lindh Keywords: Work process, Customer Relations, Gap, Deadweight, Overflow, Advertising agency Problem: The problem formulation is based on identifying the gap in the work process between advertising agencies and their clients. Purpose: The purpose of this study is to identify what the gap in the work process between clients and advertising agencies consists of. Research question: What does the gap in the work process between clients and advertising agencies consists of? When does gaps occur? In what way can the two parts bridge the gap? Method: The paper applies a qualitative method for understanding what the gap in the work process consists of. The empirical part of the study consists of four personal interviews, with three advertising agencies and one agency-choice counsellor. The interview questions are of a semi-structured interview form, which means that the same questions will be asked but with freedom to ask follow-up questions. Conclusion: Among the interviewed agencies and the agency-choice counsellor, there was a consensus of what the gap consists of, with the exception of a few different opinions. The appearance showed that the gap mainly consisted of different expectations and visions.

In order to maximize shareholder value, firms attempt to align the incentives of the executives with those of the shareholders by giving them equity as a portion of their compensation package. The terms associated with this equity compensation forces the executives to hold undiversified portfolios, resulting in a sizeable deadweight loss. This paper uses the formula developed by Meulbroek (2001)1 to calculate the dollar value of this deadweight loss, in order to quantify the costs associated with equity-based compensation. We find that the 56 executives in our data set have a combined deadweight loss of $70 billion, and that on average they are losing $1.25 billion each. These results raise the question of whether the incentive alignment is worth the large costs associated with it, and why firms continue to use equity as a form of compensation.

While fringe benefits create value in the employer-employee relationship, implicitly subsidized fringe ben-efits risk incurring economic deadweight losses. An increasingly common fringe benefit in Europe is the company car. Literature has showed how fringe benefits should be taxed for tax neutrality yet current taxations of fringe benefits cars in Europe have been found to cause significant deadweight losses. The prevalence of fringe benefits cars in Europe generally and Sweden specifically renders it relevant to in-vestigate how the taxation of fringe benefits cars affect economic welfare. Fringe benefits cars are also of interest for policy evaluations, both in their provision as fringe benefits in terms of equity as well as a means of transportation and climate change mitigation. Sweden has committed to ambitious GHG emission policy goals which directly relates the composition of the Swedish (company) car fleet. The thesis methodology was based on a Dutch framework for welfare equations and statistical methods such as regression analysis. Interviews were conducted with industry professionals to gain market insights and perspectives in the case of company cars. A deadweight loss was found as SEK 2 300 per fringe benefits car and the total market deadweight loss was estimated to SEK 186 million. The automobile market gives rise to many externalities and some fringe benefits car related were quantified. Internalizing a conservative externality estimate yields additional deadweight losses at SEK 425 per fringe benefits car. Many socioeconomic factors were found to be correlated with car expenditure, most of them positively: household income, age and a managerial like position. Gender as in female had a negative effect on car expenditure. The current taxation of fringe benefits cars (2014) is potentially problematic for Swedish policy goals concerning traffic safety, climate change and gender equity for three reasons. The current taxation of fringe benefits cars: (1) might have negative safety implications from a system perspective on traffic safety, (2) does not necessarily promote more environmental friendly cars on average and (3) is not gender neutral as women as a group has a statistically lower preference for expensive cars. / Löneförmåner kan skapa värde i relationen mellan arbetsgivare och anställda men riskerar genom skattein-ducerade implicita prisreduktioner att ge upphov till ekonomiska dödviktsförluster. En vanlig och allt vikti-gare löneförmån i Europa är förmånsbilen. Litteraturen har visat hur löneförmåner kan beskattas samtidigt som beskattningen av förmånsbilar i Europa har gett upphov till just sådana ekonomiska dödviktsförluster. Den stora andelen förmånsbilar i Europa generellt och Sverige specifikt gör det relevant att undersöka hur den nuvarande beskattningen av förmånsbilar (2014) påverkar den ekonomiska välfärden. Förmånsbilar är även av intresse för policyutvärdering, både i egenskap av löneförmån gällande jämställdhet och i egen-skap av transportmedel med dess miljöpåverkan. Sverige har förbundit sig till ambitiösa utsläppsmål av växthusgaser vilket direkt relaterar till den svenska (förmåns)bilflottans komposition. Metoden i denna studie grundade sig främst på ett holländskt ramverk för välfärdsberäkning och statis-tiska analysmetoder såsom regressionsanalys. Intervjuer har hållits med nyckelpersoner verksamma inom billeasing. Det observerades en dödviktsförlust på 2 300 SEK per förmånsbil med en total marknadsdödvik-tsförlust beräknas till 186 miljoner SEK. Marknaden för bilar ger upphov till många marknadsexternaliteter varav vissa relaterade till förmånsbilar kvantifierades i denna studie. Internaliseras ett konservativt estimat fås ytterligare dödviktsförluster av 425 SEK per förmånsbil. Flera socioekonomiska faktorer påverkade bilutgifter, de flesta hade en positiv effekt: hushållsinkomst, ålder och en chefsliknande position. Att vara kvinna påverkade däremot bilutgifter negativt. Den nuvarande beskattningen av förmånsbilar (2014) kan problematiseras av tre anledningar relaterade till svenska policymål för trafiksäkerhet, klimatförändringar och jämställdhet. Den nuvarande beskattningen av förmånsbilar: (1) kan ge upphov till negativa olyck-sexternaliteter utifrån ett systemperspektiv på säkerhet, (2) ger inte nödvändigtvis mer miljövänliga bilar i genomsnitt och (3) är inte könsneutral då kvinnor har en statistiskt lägre preferens för dyra bilar.

Submitted by Pedro Ricardo Bernardino de Freitas (pedro.rbf@gmail.com) on 2011-12-08T18:35:16Z No. of bitstreams: 1 Dissertacao_Pedro_R_B_Freitas.pdf: 6802890 bytes, checksum: 70d840d6a8a31071b5ccdcb01e41463e (MD5) / Approved for entry into archive by Vitor Souza (vitor.souza@fgv.br) on 2011-12-15T16:45:18Z (GMT) No. of bitstreams: 1 Dissertacao_Pedro_R_B_Freitas.pdf: 6802890 bytes, checksum: 70d840d6a8a31071b5ccdcb01e41463e (MD5) / Made available in DSpace on 2011-12-27T12:32:40Z (GMT). No. of bitstreams: 1 Dissertacao_Pedro_R_B_Freitas.pdf: 6802890 bytes, checksum: 70d840d6a8a31071b5ccdcb01e41463e (MD5) Previous issue date: 2011-08-29 / O trabalho utiliza conceitos da economia do bem estar e a elasticidade da renda tributável para analisar o custo social das reações comportamentais dos contribuintes do imposto de renda sobre as pessoas físicas no Brasil, em resposta a uma mudança de política tributária. A elasticidade da renda tributável despertou grande atenção recente, motivada pela perspectiva de estimar em conjunto todas as reações comportamentais a uma mudança no sistema tributário através de um único parâmetro, mensurando custos de eficiência e de bem estar suportados pela economia de forma relativamente simples. O trabalho aborda a utilização de medidas de variação de bem estar para avaliar mudanças na política tributária e faz uma resenha da literatura sobre a elasticidade da renda tributável, conceitos, características, vantagens e limitações. Um modelo de preferências é especificado para exemplificar a dimensão das reações à tributação e os custos de eficiência envolvidos, e discutir a viabilidade do emprego da elasticidade da renda tributável como parâmetro estrutural. / This study aims to analyse the social cost and behavioural responses due the taxation of earned income in Brazil using welfare concepts and the elasticity of taxable income with respect to the net of tax rate. The elasticity of taxable income has deserved great attemption and is a main issue in public economics research agenda. Under some conditions, it holds the perspectives of measuring efficiency costs of income taxation from a wide array of behavioural responses just estimating one single parameter. The study introduces the use of welfare changes measures for tax policy evaluation and reviews the concepts about elasticity of taxable income, its characteristics, advantages and limitations of use. We develop a model in which we show the dimension of responsiveness of taxpayers. Based on this model, we estimate the efficiency cost and excess burden of income taxation and discuss the use of elasticity of taxable income as a structural parameter.