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1613 Uppsatser om Base erosion and profit shifting - Sida 27 av 108

Internet : en arena för kommunikation och lärande

This study is based on an examination of students? habits of using the Internet in formal and informal environments. The focus within this study is on what kind of activities students use the Internet for and how and if their teacher connect the students actual usage of the Internet to base the education in school on it. What we have discovered in this report is that the student in this examination uses the Internet as a tool for communicative and entertaining purposes. Though, the use of the Internet is different depending on which physical environment it is situated in.

Artiststrategier - Där kultur möter kommersialism i den svenska skivbranschen

This thesis aims to explore the process where strategies for music artists are created by record companies. We describe and analyze how decisions regarding signing, distribution, marketing, bookings and co-operations are made. Through our study we find that the strategy process can be described as a pattern according to Mintzberg's definition. The "inside-out" perspective is dominating and the record companies base their strategies on internal core competencies and the artistry and will of the music artist. The underlying causes of this are the uncertainty that characterizes the industry; the focus on social relations; and the importance of cultural legitimacy..

Utveckling på höga höjder : en fallstudie av Åres destinationsutveckling över tiden

The aim of this paper is exploring questions regarding the problem of absenteeism among high-school students in Sweden. Fifteen students attending an urban high-school have been interviewed about their views and experiences of absenteeism. The author analyzes the students? answers by taking into account two different sociological approaches which give two different explanations about the way young people experience and estimate education. The French sociologist Bourdieu theorized that differences in cultural capital influence the permanent internalization of patterns of thought and behavior.

Belåning av aktier : har riskerna underskattats?

Investors? use borrowing as a way to profit from leverage advantages in their portfolios.When investors borrow with their securities as safety for the loan and the value of thesecurities decrease the investor can get a portfolio with more credit than what is covered bythe value of the securities and risk huge losses. To what extent an investor is allowed toborrow with his portfolio as safety depends on the bank or broker and varies between theproviders. By studying available material and in addition to that making an empirical study Iattempt to find out the reason for the varying degrees of leverage possibilities between thebrokers and how the degree of maximum borrowing on the securities are decided. Thefindings show that decision of leverage degree on a security is made after first making aquantitative analysis of the stocks volatility and liquidity and thereafter make a qualitativeanalysis of the company.

Det individuella anställningsavtalet : Gränser för anställningsformens innehåll

The foundations of the Swedish labour market have shifted due to a number of new circumstances affecting its framework. Employment is no longer a right taken for granted but rather something one should work hard to achieve. Given the new conditions, employers are not only trying to ensure their own businesses survival but also uphold the structures of our society. Competition between enterprises forces management to forge new boundaries to maintain profitability.Concerns have arisen whether or not these so called management strategies are within the limitations of the law. As a result and as a response to the design of the labour laws creativity is peaking to overrun the statutory regulations.

Franchising - eller när förälskelsen kommer efter förlovningen: En kvalitativ studie om hur samarbetet mellan franchisegivare och franchisetagare utvecklas över tiden

The aim of this study is to describe how the cooperation between franchisee and franchisor evolves over time. The parties? work responsibilities are explored as an ingredient of the cooperation. Creation of relational aspects is also studied, as well as how adaptation of the concept is handled throughout the partnership. This study takes on an abductive approach and is based on interviews with franchisees of one franchise system, performed at different stages of the respective cooperations.

Fysiska strukturer i Umeälvens gamla älvfåra och dess inverkan på laxsmoltens utvandringsframgång

The survival of hatchery reared smolts is generally low after release. To get a better understanding of what variables affecting migration success, Atlantic salmon smolts were studied during their out-migration in the old river channel in the lower part of river Umeälven. The area consists of shifting habitat and complex structures which causes difficulties for smolt on their migration out to sea. The aim of this study was to try to determine the effects of feed restriction, fin conditions and different physical barriers in the river, on the migratory behavior of Atlantic salmon smolts in the river Umeälven. The river was divided into six different sections using acoustic receivers strategically deployed along the river. Two-year old hatchery-reared smolts (n=150), in three different weight classes, were tagged with acoustic transmitters.

Tjäna pengar som gräs? :

The producers of grain in Sweden are facing a rough future. The competition is getting harder all the time, in Sweden, in EU and also from the ?world market?. The producers have to be more efficient and have to have bigger units. Many producers might have to look for new alternative production opportunities.

Vinstvarningars påverkan på företag i Large och Small Cap? :  

Den här studien undersöker hur vinstvarningar påverkar stora och små företag. För att förklara dess påverkan på företagen har den effektiva marknadshypotesen och behavioral finance använts som grund. Avgränsningen har gjorts till Stockholmsbörsen då inga tidigare studier haft fokus på den. Empirin visar att företag i Large Cap påverkas med i snitt -4,63% och företagen i Small Cap med -8,42%. Large Cap visade signifikanta abnorma avkastningar under eventdatumet och dagen efter medan Small Cap endast visade signifikans under eventdatumet.

Nybyggnad till fårproduktion :

In Sweden we need more lambs during March to June. I decided to calculate on a spring lamb production, because to many of the Swedish lambs go to slaughter in the autumn. I counted on 1000 ewes which have 2000 lambs each year, 200 of these lambs stays on the farm and replace old ewes. The buildings are 3600 square meters. I have counted on two different sorts of buildings, the first one is a shed, the second one is three polytunnel sheephouses.

Planteringsförbandets inverkan på bildningen av kärnved hos tall (Pinus sylvestris L.) : en modellsimulering av planteringsförbandets inverkan?

The current state of knowledge indicates that there is more than one factor that initiates heartwood transition. This study supports its hypothesis on the theory that heartwood is formed by a fixed fraction of the annual growthring, 0,5 to 0,8 rings. To calculate heartwood volume modelings were carried out in four different pine stands with different spacings, 0,75, 1,25, 1,5 and three meters. The model indicates heartwood diameter (HWD) and is based on four explanatory variables, height (H), crown ratio (CR%), diameter breast height (DBH) and tree height (TH). The shifting plant spacing results in varying growth rate in the juvenile stage.

Virtuella Communities: Sociala faktorer i digitala miljöer

Virtual Communities is an increasingly common phenomenon on the Internet. Most of the Virtual Communities are operated and maintained on a non-profit basis with a direction towards entertainment. However, as more state administrated and commercial services become web-based, we believe that the number of Virtual Communities with a community-based or commercial direction will increase in a near future. In this thesis, we describe our participation in, and studies of, a number of Virtual Communities with focus on the IRC-channel ?3dfxsweden?. On the basis of our experiences, we describe the social elements that form the foundation on which the Virtual Community rely on.

Ränteavdrag i företagssektorn : - Skatteverkets förslag till förändring

In Sweden the main principle is that interest expenses are deductable. The rules of limitations on interest deduction are exemptions to this main principle. The provisions, which came into force on the first of January 2009, have been inserted into Chapter 24 secs. 10 a ? e Swedish Income Tax Act (ITA).

Effektiv Planering enligt Lean Production : En fallstudie på Sandvik Mining and Construction

Due to a constantly increasing competitive pressure it is of great importance to constantly strive for improvements in order to gain competitive advantages. Lean Production is a concept that has been introduced with the aim to minimize waste and increase profitability. The purpose of this report is therefore to investigate how to perform effective planning according to the principles of Lean Production, in companys with customer exclusive products, through a case study at Sandvik Mining and Construction (SMC), and to investigate how SMC kan improve their planning of drifting rods at the production unit in Sandviken.The study started by creating a theoretical framework, to describe the subject planning and planning based on Lean Production. This frame work constituted the base for the case study which took place at Sandvik Mining and Construction, and also for the model and planning tool that has been introduced.The result of the study is partly a general model with factors that contribute to a more effective planning. These factors has beed identifed as SMED, which focuses on reducing set up times and in the end to facilitate the planning.

Crossbreeding in dairy cattle

The aim of this literature review is to give an overview of the differences between pure- and crossbreeding systems. Crossbreeding is a mating system with individuals of different lines or breeds. It is one of several breeding strategies in dairy production used to increase the economic profit. The use of crossbreeding increases due to changes in the dairy market and an increase of inbreeding among purebred Holstein. The main benefit of crossbreeding is heterosis, which is the improvement in genetic level in a hybrid offspring above the average of the parent breeds.

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