Sökresultat:
362 Uppsatser om Asset pricing - Sida 14 av 25
Förvildade husdjur : möjligheter och hot
Feral animal populations are distributed over many parts of the world and are often seen as a problem. Since they are a threat against other species, destroy farmlands and can spread dis-eases, they are often referred to as pests. Artificial selection has contributed to loss of genetic diversity in our domesticated animals. Feral animal populations are affected by natural selec-tion, which allows them to adapt to the environment. Their ability to adapt is a reason to see them as pests but can also be seen as an asset.
Smarta Textilier : kvinnor, teknik och regional utveckling i Borås
This thesis focuses on the mass media cover of ?Smart textiles?. The Swedish?smart? textiles are developed in Borås and are a mix of ordinary textile and new technology. I analyse the article with a text analysis method, looking at themes and the language?s propositions in focus. Context and the actors in the articles are also important in the analysis.Many women occur as developers of the new smart technical product, a field often knowed as a typical male subject.
Titel: Internprissättning ? skattekonsekvenser av internprissättning i multinationella koncerner
Titel: Internprissättning ? skattekonsekvenser av internprissättning i multinationella koncernerProblem: Beskattningsåret 2007 infördes en regel med krav på att företag i intressegemenskap måste dokumentera grunden för sin internprissättning. Organisation for Economic Co-Operation and Develoment har givit ut en samling rekommendationer kring detta. Denna samling behandlar dels förkommande dokumentationskrav men även modeller för hur internprissättning skall upprättas. Ovanstående har utmynnat i följande frågor.
Internalisation of emissions costs from Swedish aviation
This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current
economic instruments. The results show that the degree of internalisation spans from practically zero for a
long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude
impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation,
or attempts to correct for it using price instruments, the price and income elasticities of
international leisure air travel from Sweden are estimated using household expenditure data and two different
price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or
-1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the
price elasticities.
Internprissättning i svenska multinationella koncerner
Syftet med denna uppsats var inledningsvis att redogöra för de allmängiltiga internprissättningsmetoderna, motiven bakom dessa och undersöka vilka som används av svenska multinationella koncerner. Avsikten var vidare att beskriva de kommande dokumentationskraven avseende internprissättning samt dess förväntade inverkan på efterlevnaden av armlängdsprincipen och företagens strategi för koncernintern handel. Resultatet visade att interhandel främst skedde med varor, men i viss mån även tjänster, varumärken och patent. Merparten av de tillfrågade använde sig företrädesvis av metoden rådande marknadsprissättning, dock förkom också uppskattat marknadspris, självkostnad samt självkostnad plus vinstpålägg. Hälften av de tillfrågade koncernerna var medvetna om den föreslagna förändringen av dokumentationskraven vid intern handel.
Behövs kattetologer på djursjukhus i Sverige? :
Behaviour problems are often behaviours that cat owners don´t like, but are normal to the cat. The reason to why cat owners experience certain feline behaviours as problematic is probably due to the current practice in cat housing. The ways that cats are kept today causes somewhat of a compromise between cat and owner and inhibits the expressions of the cat's natural and normal behaviour. The cat owners may misunderstand their cats behaviour, for example the cat owners believe that their cats perform certain behaviours because of feelings of guilt, hate, revenge or maybe to protest against something or someone. An animal hospital may help solve behaviour problems, but also help the cat owners to undstand their cat´s behaviour in an other perspective.
The aim of this study is to investigate the need of a cat ethologist in animal hospitals.
Internprismodeller i offentlig verksamhet : Fallet Region Gotland
Med hjälp av internpriser kan den offentliga organisationen spåra vart kostnader uppstår och vart resurserna hamnar. När en offentlig verksamhet går mot att styras mer som den privata sektorn uppstår vissa problem. Den offentliga verksamheten som har en stor bredd i sina verksamheter för att tillhandahålla service till medborgarna behöver det att de också hushålla med sina resurser, då dessa finansieras av bland annat skatteintäkter. Det kan uppstå vissa styreffekter till följd till användningen av internpriser, som kan vara av såväl positiv som negativ karaktär. Genom att en offentlig organisation använder sig av internpriser för att styra i organisationen uppstår ytterligare effekter såsom förändringar i resursanvändandet.
Det effektiva varumärket - Om varumärkets funktioner och degeneration
This essay discusses the legal and economic functions of the trademark and furthermore the degeneration of trademarks. These two concepts are strongly connected as the primary function of the trademark is the ability to separate the proprietor of the trademark?s product from the competitors´ products. The ability to separate is the basic condition for receiving legal protection. Through degeneration the trademark loses this ability to separate the product and becomes a generic term for the category of the product.
Vederbörliga justeringar vid internprissättningsfrågor : Analys av om gällande rätt är tillfredställande för lösning av tvister som uppkommer till följd av justeringar av internprissättningar
Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.
Ompositionering av ett etablerat varumärke : Hemtex ompositioneringsprocess samt studie av konsumenternas uppfattning
The competition for customers in today?s society is growing rapidly. Companies invest a great amount of time and recourses to establish and preserve a strong brand. Repositioning is a process that today is necessary for virtually all brands at some point during its lifetime and is about to change a customer's perception of a brand name, by changing its associations. The goal is to create a new, stronger position for the existing brand.
Välkommen : förslag till ny stadspark i Göteborg
The landscape is a great asset for Göteborg as a city and places in the landscape are
much used by the public. This diploma work deals with the question of how nature
in Göteborg can become more accessible and how a place in it can be supplemented
with new landscape elements. It is a proposal for a new urban park at Björlanda
peninsula in the western part of Hisingen, Göteborg, which today belongs to
the Swedish Armed Forces and is a part of the Nature-2000 area "Nordre älvs
estuarium". The reason for choosing this place is that it is the only area around the
costal area in Göteborg that has not been built on and that it contains a very varied
landscape.
The proposal is presented as three different broschures, dated 10-20 years ahead:
A map of a possible system of urban parks including a detail of such a park,
Västra Hisingen (the western parts of Hisingen)
The idea with a system of urban parks is to make the landscape generally more
accessible and maybe open it for people that do not use it today.
A broschure of the central area Välkommen, with my design proposal for an
urban park at Björlanda peninsula
The design aims to utilize the landscape elements water, mountains, vegetation
and sky and to intensify the experience of them.
A flora for Välkommen that shows a selection of plants for the design proposal.
Tillväxt med Corporate Social Responsibility : En studie om huruvida CSR påverkar Volkswagen Groups strategi till att bli den största bilförsäljarkoncernen.
The report assesses the typical questions regarding Corporate Social Responsibility within the automotive industry. An attempt as to whether Corporate Social Responsibility has an impact on growth companies is demonstrated. Volkswagen Group is within the required analytical criteria, which are to be studied. Also, the fact that they recently launched ?Strategy 2018? makes it even more interesting to immerse into.
Parental experiences when children are undergoing emergency surgery/Föräldrars upplevelser i samband med att deras barn genomgår en akut operation
When a child is hospitalized, it is usually more than one person who needs attention ? i.e. the child as well as its parents. The emergency ward environment and surgery rooms are unfamiliar and the parents feel anxious, insecure and uncertain about how to act. They are expected to participate in the child?s care, cope with their own anxiety and simultaneously convey a sense of security and stability to the child.
Kostnadsallokering genom ABC-kalkylering – en empirisk studie av OMX
As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.
Traditionella institutioner i Afrika - Ett hot mot den moderna staten?
The function of traditional leaders in the modern states of Africa has been under debate for decades. The dominant research discourse suggests that these institutions should be integrated into the state in order to minimize the amount of parallel political spheres, since the latters are considered to affect state legitimacy negatively. But are the states in a situation where they need to compete with the traditional institutions in order to gain more legitimacy? If so, is the struggle for legitimacy a zero-sum game where there can only be one winner? Or is it possible for these institutions to co-exist or even benefit from each other? The aim of this bachelor?s thesis is to research if, and to what extent, African citizens? confidence in traditional institutions has an effect on state legitimacy. This has been done by statistically analyzing the data from the latest completed round of the Afrobarometer survey, a study that has been conducted in 20 different countries across West- and Northeast Africa.