Cette thèse analyse empiriquement les effets macroéconomiques de différentes réformes des retraites par répartition et leurs conséquences redistributives. Dans un modèle d'équilibre général avec générations imbriquées, le critère de l'effet sur la croissance permet d'écarter le choix d'une hausse des cotisations sociales comme levier exclusif de la réforme. Cependant il ne permet pas de départager, notamment en France, des scénarios aussi différents qu'une hausse de l'âge effectif de départ en retraite liée à l'espérance de vie ou une baisse du taux de remplacement avec âge de la retraite inchangé, qui permettraient chacun de soutenir le taux de croissance annuel moyen futur du PIB par tête d'environ 0.2% par rapport au scénario d'augmentation des prélèvements obligatoires. La prise en compte des conséquences redistributives devient décisive pour le choix de la réforme. Un gel de l'âge de la retraite alimente un conflit intergénérationnel entre actifs alors qu'une augmentation de cet âge répartit le coût en bien-être de la réforme plus également entre les actifs. Un planificateur utilitariste avec aversion modérée à l'inégalité intergénérationnelle privilégie ainsi l'âge effectif de la retraite comme principal levier d'une réforme. Les réformes avec hausse de l'âge de la retraite modèrent aussi les effets de redistribution selon le niveau de revenu par rapport aux réformes avec âge de la retraite inchangé. Enfin, la prise en compte des effets des réformes sur le bien-être des bas revenus (carrières incomplètes, éligibles au minimum vieillesse) peut infléchir le choix du paramètre d'ajustement (taux de cotisations sociales ou de remplacement) accompagnant une hausse de l'âge de la retraite. Au total, cette thèse incite à privilégier, en France, une hausse de l'âge de la retraite d'un peu plus d'une année par décennie, accompagnée d'un repli contenu du taux de remplacement moyen de 0.5 point de pourcentage par an sur les vingt prochaines années.

<p>The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression. The explaining variables in the model are chosen based on pre-studies regarding intra household allocation and we expect those to have an impact on the quota. We find a significant allocation before the tax reform due to the incentives to shift income. In comparison with the results from 1993 we find a significant change in the quota that could indicate reallocation.</p>

No description available.

Recent large earthquakes put in evidence the need of improving and developing robust and rapid procedures to properly calculate the magnitude of an earthquake in a short time after its occurrence. The most famous example is the 26 December 2004 Sumatra earthquake, when the limitations of the standard procedures adopted at that time by many agencies failed to provide accurate magnitude estimates of this exceptional event in time to launch early enough warnings and appropriate response. Being related to the radiated seismic energy ES, the energy magnitude ME is a good estimator of the high frequency content radiated by the source which goes into the seismic waves. However, a procedure to rapidly determine ME (that is to say, within 15 minutes after the earthquake occurrence) was required. Here it is presented a procedure able to provide in a rapid way the energy magnitude ME for shallow earthquakes by analyzing teleseismic P‑waves in the distance range 20-98. To account for the energy loss experienced by the seismic waves from the source to the receivers, spectral amplitude decay functions obtained from numerical simulations of Greens functions based on the average global model AK135Q are used. The proposed method has been tested using a large global dataset (~1000 earthquakes) and the obtained rapid ME estimations have been compared to other magnitude scales from different agencies. Special emphasis is given to the comparison with the moment magnitude MW, since the latter is very popular and extensively used in common seismological practice. However, it is shown that MW alone provide only limited information about the seismic source properties, and that disaster management organizations would benefit from a combined use of MW and ME in the prompt evaluation of an earthquake’s tsunami and shaking potential. In addition, since the proposed approach for ME is intended to work without knowledge of the fault plane geometry (often available only hours after an earthquake occurrence), the suitability of this method is discussed by grouping the analyzed earthquakes according to their type of mechanism (strike-slip, normal faulting, thrust faulting, etc.). No clear trend is found from the rapid ME estimates with the different fault plane solution groups. This is not the case for the ME routinely determined by the U.S. Geological Survey, which uses specific radiation pattern corrections. Further studies are needed to verify the effect of such corrections on ME estimates. Finally, exploiting the redundancy of the information provided by the analyzed dataset, the components of variance on the single station ME estimates are investigated. The largest component of variance is due to the intra-station (record-to-record) error, although the inter-station (station-to-station) error is not negligible and is of several magnitude units for some stations. Moreover, it is shown that the intra-station component of error is not random but depends on the travel path from a source area to a given station. Consequently, empirical corrections may be used to account for the heterogeneities of the real Earth not considered in the theoretical calculations of the spectral amplitude decay functions used to correct the recorded data for the propagation effects. / Starke Erdbeben in letzter Zeit zeigten deutlich den steigenden Bedarf nach einer Verbesserung und Entwicklung von stabilen und schnellen Methoden, um die Magnitude eines Erdbebens korrekt innerhalb kürzester Zeit nach dessen Auftreten zu ermitteln. Das bisher bekannteste Fallbeispiel in diesem Zusammenhang stellt das Sumatra-Erdbeben vom 26 Dezember 2004 dar. Dieses außergewöhnliche Ereignis zeigte deutlich die Grenzen der bisher gängigen und von den meisten Behörden zu dieser Zeit verwendeten Methoden zur Ermittlung der Erdbebenmagnitude. So konnte für dieses Beben mit den gängigen Ansätzen zeitnah die Magnitude nicht korrekt bestimmt werden / um eine angemessene Frühwarnung und entsprechende Gegenmaßnahmen einzuleiten. Die Energiemagnitude ME steht in direkter Verbindung mit der abgestrahlten seismischen Energie ES und stellt somit eine guten Abschätzung für den Hochfrequenzanteil dar, der von der Quelle ausgestrahlt wird und in die seismischen Wellen einfließt. Eine Methode, welche eine schnelle Ermittlung von ME ermöglicht (d.h. innerhalb von maximal 15 Minuten nach dem Erdbeben) wäre in diesem Falle benötigt worden. Im Rahmen dieser Arbeit wird eine Methode vorgestellt, die eine solche schnelle Ermittlung der Energiemagnitude ME für oberflächennahe Erdbeben ermöglicht, indem teleseismische P-Wellen im Bereich von 20°-98° analysiert werden. Um den Energieverlust der seismischen Wellen von deren Quelle bis zu den Empfängern angemessen zu berücksichtigen, werden spektrale Amplituden-Abnahmefunktionen verwendet, welche aus numerischen Simulationen von Greenschen Funktionen basierend auf dem durchschnittlichen globalen Modell AK135Q abgeleitet werden. Die vorgestellte Methode wurde mit einem umfangreichen globalen Datensatz (ca. 1000 Erdbeben) getestet, und die zeitnah ermittelten ME-Abschätzungen wurden mit anderen Magnitudenskalen verschiedener Behörden verglichen. Ein Vergleich mit der Momentenmagnitude MW war hierbei von besonderem Interesse, da diese Skala heutzutage weitverbreitet ist und häufig zum Einsatz kommt. Es zeigt sich jedoch, dass MW alleine nur begrenzte Informationen über die seismischen Herdeigenschaften liefern kann, und dass Organisationen des Katastrophenmagements von einer kombinierten Nutzung von MW und ME gerade hinsichtlich der unmittelbaren Evaluierung des tsunamigenen Potentials und der Erschütterungswirkung eines Erdbebens profitieren könnten. Die verwendete Methode zur Ermittlung von ME kommt ohne Wissen über die geometrischen Eigenschaften der Verwerfungszone aus (diese sind meist erst Stunden nach einem Erbeben verfügbar). Entsprechend wird die Eignung dieser Methode durch Eingruppierungen der analysierten Erdbeben nach ihrem Wirkungsmechanismus (Scherbruch, Abschiebung, Aufschiebung, etc.) diskutiert. Für die schnelle Abschätzung von ME ist kein klarer Trend unter Verwendung der verschiedenen Herdflächenlösungen erkennbar. Für ME-Werte, welche standardmäßig vom U.S. Geological Survey mit speziellen Korrekturwerten für die Abstrahlungscharakteristika ermittelt werden, trifft dies jedoch nicht zu. Weitere Untersuchungen sind nötig, um die Auswirkungen solcher Korrekturen auf die ME-Abschätzungen zu verifizieren. Indem die Redundanz der Informationen des analysierten Datensatzes ausgenutzt wurde, konnte die Varianz bei den Einzelstations-ME-Abschätzungen untersucht werden. Die größte Abweichung zeigt sich aufgrund von Intra-Stations-Fehlern (record-to-record), wenngleich auch der Inter-Stations-Fehler (station-to-station) nicht vernachlässigbar ist; so nimmt er für einige Stationen mehrere Magnitudeneinheiten an. Des Weiteren konnte gezeigt werden, dass der Intra-Stations-Anteil des Gesamtfehlers nicht zufällig ist, sondern abhängig vom Wellenweg von einem Quellgebiet zu einer bestimmten Station. Folglich können empirische Korrekturen dazu benutzt werden, den Heterogenitäten der realen Erde gerecht zu werden, welche heutzutage nicht in den theoretischen Kalkulationen der spektralen Amplituden-Abnahmefunktionen zur Korrektur der aufgezeichneten Daten verwendet werden.

No description available.

Elevated levels of anxiety are a common response to stressful competitive sports situations, are known to moderate athletic performance and are referred to as an unpleasant emotional state associated with perceptions of situational threat. The empirical studies in this dissertation considered primarily psychometric, methodological and conceptual issues of relevance for the study of anxiety and sports performance. In Study I, athletes were followed across a full competitive season to explore patterns of inter- and intra-individual variability of anxiety and self-confidence in relation to performance. The findings imply intra-individual anxiety and self-confidence variability to affect performance differently than the specific intensity level and are discussed in relation to more stable personality dispositions such as private self-consciousness. Study II evaluated the psychometric properties of the 27-item Competitive State Anxiety Inventory-2 (CSAI-2) and alternative versions of this scale. General support for a 17-item version (CSAI-2R) was found, but there are also psychometric limitations future research needs to resolve. Study III investigated assessment of intensity and directional ratings on single anxiety items with reference to the conceptualisation of anxiety symptoms as interpreted on a debilitative-facilitative continuum. The findings question the importance and rationale of assessing anxiety direction and revealed serious concerns with assessment procedures and statistical techniques applied in previous research. These concerns were also supported in Study IV, which explored athletes’ idiosyncratic experiences of debilitative and facilitative anxiety symptoms in terms of intensity and emotional valence. The findings are discussed and summarised in a model in order to increase conceptual clarity and provide implications for future research regarding anxiety and related emotional performance states.

The myth of total incorporation ? The study-case of French immigrants in Sweden. French individuals cannot be gathered into a « specific » migration pattern, and they are all affected by the process of incorporation into the receiving country. The concept of incorporation refers to the linkages between migrants and institutions of the receiving country as well as the receiving society. French migrants are the studied population because of their particular position in Sweden, perceived as « incorporated » and « privileged » populations. The focus is made on the incorporation process, deconstructed into four key points of analysis such as the working conditions, language, housing conditions and finally the culture. Linking theories to the reality of incorporation is possible through this empirical research, where the first part is dealing with the theories and concepts and the second part relates these concepts and theories with the reality of French migrants via interviews.The outcomes are showing that incorporation is a personal process that cannot be forced, and the tendencies are that migrants unconsciously adopt points from assimilation and integration policies, challenging the myth of total incorporation which classically defines population as incorporated/non-incorporated without taking in account that migrants can be incorporated/non-incorporated according to specific points. Key words: Incorporation, Assimilation, Integration, Sweden, intra-European migration, international migration.

National tourism marketing is a competitive business; many countries try to attract foreign tourists to benefit the nations’ economy. Functions of national tourism marketing are the combination of business, politics, and psychology. This explanatory research provides information about the roles and organization structure of the Thai National Tourism Office (NTO) located in Sweden and its role as a key gatekeeper linking Thai tourism development to the Scandinavian market. The department responsible for the Thai NTO is called the Tourism Authority of Thailand (TAT), and operates under the authority of the Ministry of Tourism and Sports. The objectives of this research are to explore the role of the overseas National tourism office (NTO) in promoting Thai tourism and perception from the head office of TAT in Bangkok, Thailand. The qualitative methods are applied to research: public document and in-depth interviews. Open-ended interviews with the director of TAT in the Stockholm overseas office and with Deputy Governor for International Marketing of TAT in Thailand to exhibit and compare the marketing strategies of Thai NTO and overseas office. The research focuses on comparison in intra-organizational communication, marketing strategies, marketing performance, and perceptions towards Thai tourism and destinations marketing development between TAT head office and TAT Stockholm overseas office.

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression. The explaining variables in the model are chosen based on pre-studies regarding intra household allocation and we expect those to have an impact on the quota. We find a significant allocation before the tax reform due to the incentives to shift income. In comparison with the results from 1993 we find a significant change in the quota that could indicate reallocation.

This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. There are several factors that could cause issues for services rendered from a GSC. GSCs render services to the members of a MNE. These types of services are often managerial, supervisory, marketing, or other kinds of services, which are preformed more efficiently if centralized in the MNE rather than if each member of the MNE would perform the services themselves. The research has shown three specific issues that have caused problems for MNEs: When is a service chargeable? Is the applied method for charging appropriate? And, how should the remuneration be determined? The concerned countries have different rules and regulations towards dealing with these issues, which have caused problems for MNE operating in these countries. There is no other category of transaction that has caused as much disagreement between taxpayers and tax authorities as intra group services. Countries seem to have different approaches towards when services are chargeable, which in situations create disputes between taxpayers and the countries’ tax authorities. The appropriate method for charging is dependent of the concerned countries. Three of the countries have a negative attitude towards indirect charging, while one has no preference. Consequently, this has caused problems for MNE to price services. Three of the countries apply the OECD’s recommendations, when determine the appropriate pricing method. OECD has a hierarchy of the methods, whereas USA applies the best method rule, which means that they have no preference over a certain pricing method. The most common methods for pricing services are the cost plus method and the transactional net margin method. However, there are situations where some of the countries do not approve a profit element in the charge. In these situations, the OECD‘s recommendations do not provide a clear and straight answer, whereas the US Regulations have very strict and clear regulations when a service should be charged without a profit element. There could be many factors to why countries have different interpretations: ambiguous recommendations from the OECD; subjective opinions from governments, tax authorities and courts; protectionism; language barriers; accounting standards; the differences in the legal value of the OECD recommendations; and probably other factors which has not been considered. Inferentially, the OECD should be more open to a “US approach”, by giving more clear, precise and direct recommendations. A “US approach” gives more predictability to practitioners. Direct, clear and precise recommendations will give less room for interpretation, thus, less confusion in practice. Even if this has to be accepted by countries it should lead to less confusion and hopefully decrease double taxation for MNEs.