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1613 Uppsatser om Base erosion and profit shifting - Sida 25 av 108

Skapandet av morgondagens lärare : En komparativ analys av två lärarutbildningars introduktionskurser

This study intends to analyze and compare the core litterature outlined in two specially selected teacher training establishments. The purpose of the investigation is to examine what specific perspectives they focus upon and the competences they require for teachers of tomorrow.The result shows that there are certain differences in perspective when varying the point of focus, but there are also common elements inte the core litterature between the two establishments. This analysis will provide a base for discussion on how the differences may be a result of the environment where the colleges of higher learning are situated and also on the individual needs in the surrounding area when they were first established..

Konceptstudie av eltransmission för 8-hjulsdrivet fordon

SEP Modular Armoured Tactical System is the next generation of military vehicles developedby BAE Systems Hägglunds AB. At present time, BAE Systems Hägglunds AB aredeveloping a 6-wheel electrical hybrid and a conventional 8-wheel vehicle. The questionformulation was summarized as: ?In which ways can the electrical transmission in a hybriddriveline for SEP be designed, when the surrounding fixed interfaces are kept and the unity ofcomponents within SEP is maximized??. The purpose of this master thesis was to study avariety of concepts for hybrid propulsion.

Val av outsourcing-leverantör. En fallbaserad studie av hur organisationer väljer outsourcing leverantör.

This report explores how organizations act when they are choosing an Outsourcing supplier. The study was conducted through multiple interviews with managers of different organizations. The data from those interviews was then analyzed through the use of two theoretical models. Our findings indicate that most organizations share the same base factors (qualifiers) when selecting an Outsourcing supplier. What therefore become crucial are the key factors that the Organizations see as Order winning factors.

Prospects of a Challenger - A case study of Microsoft and the Console Industry

Purpose: The purpose of this thesis is to give a contribution to the studies of what strategies those are of importance for challengers in consumer technological markets aiming for the market leader position. To be able to investigate this phenomenon we have chosen to study Microsoft?s second position in the video game console industry. In addition, we want to illuminate Microsoft?s competitive advantages, how Microsoft can take advantage from Sony?s setbacks and what strategies those are of importance for Microsoft in the battle of becoming the market leader.

Enkätundersökning om skogsägare inom Norrskogs upptagningsområde

The purpose of this report is to find out what different preferences forest owners have in the region where Norrskog have their operation area, what they prefer and think about Norrskog. The purpose is also to compare some of the questions to a similar study that was made in 2008. The study is made in cooperation with Norrskog which is a forest owner cooperative. Norrskog has about 13 000 members which is about half of all forest owners in the region. To get the answers from the forest owners, questionnaires were sent out by mail. 371 were sent out and 102 came back. There were more members of Norrskog that responded than it was nonmembers. The results indicate that the forest owners have long term perspectives, their priorities are to nurse the forest so they can get the profit later on.

Premiepensionens Marknadsrisk : En Monte Carlo-simulering av den allmänna pensionen

A reforming trend is captured showing that countries are shifting from defined benefit pension systems towards defined contribution systems. The reforms have been justified through predictions that the defined benefit systems will not manage to provide good enough pensions to members in the future. The newer defined contribution pension plans often include individual financial accounts where individuals have the possibility to choose how a part of their pension savings should be invested. Sweden was early to introduce such a system, which at the moment provides more than 800 funds to choose from. The aim of this thesis is to capture the market risk associated with these individual investments and does so by using Monte Carlo simulations for six selected pension funds.

MON En mittpunkt i periferin

This thesis takes its starting point in the humanistic cultural-geographical concept of place, with the aim of achieving a greater understanding of what constitutes the place Mon today. Mon is located in the northwestern part of Dalsland. Until 1879, the area was described as outlying land, but with the extension of the railway between V?nern and the Norwegian border, Mon's station community emerged. In the mid-20th century, all activities in Mon were phased out, and since then, the place has been inhabited by only about 10 year-round residents.

Aggregatstabilitet, jordbearbetning och fosforförluster i ett typområde på jordbruksmark :

Large amounts of phosphorus (P) are lost from the arable land due to water erosion. Both phosphorus attached to particles and dissolved phosphorus (mainly phosphate) are transported away with drainage-water and surface runoff. Good soil structure is important in minimizing these losses. In this study, soils from 50 fields were analysed with respect to aggregate stability as measured by dispersion of clay together with the content of total phosphorus (TotP), particulate phosphorus (PP) and phosphate phosphorus (PO4P) in the water phase. All soils were clay soils with clay content varying between 21 and 54%.

Den demokratiska tillbakag?ngen i Ungern : En kvalitativ fallstudie av Ungerns demokratiska tillbakag?ng under perioden 2010-2025

This study analyzes Hungary's democratic backsliding under Viktor Orb?ns term of office between 2010 and 2025. The research questions addressed in this study are ?Which central institutional reforms can be identified as significant for Hungary?s democratic backsliding under Viktor Orb?n?s rule from 2010 to 2025?? and ?In what ways have these reforms contributed to a process of democratic backsliding?? The study is based on a qualitative case method. To be able to conduct this study, secondary sources such as academic literature and reports from international organizations have been analyzed in detail.

Tillämpning av Teckal-undantaget på kommunägda aktiebolag. Fallstudie av Göteborgs stad och Gryaab AB

In this essay the aim is to look at difficulties in preservation of buildings in general, andespecially the ones of the modernist era. To navigate in this huge field the study is narroweddown to take place in Finspång, a small Swedish town. In Finspång there was a swimmingpool facility built in 1967. In 2003 the facility was closed down due to its unusable conditionsand then after seven years with discussions of different plans about what to do with thefacility it was demolished in 2010. This case is the base in the essay, and why it was notpreserved.The purpose of this essay is to look at what the people in Finspång think about preservation ofbuildings with the demolished swimming hall facility as base, and what impact materiality hason questions regarding preservation, cultural heritage, memory and history.

Raä 977 - En lokal och tre aktivitetsytor. : En tvärvetenskaplig undersökning av Raä 977 vid Vojmsjön i Vilhelmina socken

This candidate thesis concerns the ?all but forgotten? material from the bronze age site named ?Raä 977, Hansbo 1:3, Vojmsjön, Vilhelmina?. During 1975-76, an archaeological dig was carried out by Västerbottens museum led by Ulla Walukiewich in an attempt to preserve the information the site held, before it was destroyed by the erosion brought on by the recently regulated sea ?Vojm? (Vojmsjön). The archaeological dig yielded a stunning amount of finds, samples and information previously unknown.

Ändringen av artikel 7 i OECD:s modellavtal : En komparativ studie

States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

#yogaeverydamnday : En analys av religiösa och andliga uttryck och beskrivningar på Instagram

In recent years, the Internet has exploded with different kinds of social media, where a significant function is to share your life in text and images. This changes how we form our identity, our religious identity included. The aim of this paper was to study how Instagram forms a space for the creation and development of religious and spiritual beliefs. For this purpose, Instagram updates from five women with yoga oriented Instagram accounts have been analyzed in relation to two theories: Paul Heelas? och Linda Woodhead?s theory of a spiritual revolution and Heidi Campbell?s theory of networked religion.The aim of the study was to explore how these women presented themselves in their Instagram flow and what part religion and spirituality had in their presentations.

Värdet av lojalitet : Vad är lojalitet egentligen värd för en mediaplaneringsbyrå i Singapore?

Marketing in a business-to-business environment differs from its counterpart in the business-to-consumer market. Where the latter focuses on customer satisfaction, the former is all about value. This value creates loyalty between seller and buyer. Creating loyalty is becoming more and more important in the media planning industry as fierce competition reduces profit margins. Value is created through selling what a client wants at an acceptable price.

Prestige och profit ? en studie av 2000-talets flygindustri med fokus på Emirates Airlines och Qatar Airways.

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.

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