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1613 Uppsatser om Base erosion and profit shifting - Sida 4 av 108

Nyckeltal : En översyn av vilka nyckeltal som används i praktiken

Aim: A business ratio is a measuring instrument that companies use in their financial report to show profit and progress. As it is today, there are no standards to follow that shows which business ratio to present in a companies annual report. Our aim with this report is to see if there are any trends in the use of business ratios by looking into how thirty growth companies are applying them.Method: To see what business ratios are used in practice, we have collected information from the thirty companies? annual reports. With help from the literature, we have created an understanding about the most frequently used business ratios.

Den ideella organisationens utmaning : att värva nya och behålla befintliga donatorer

Purpose: The purpose of the essay is to result in recommendations for how non-profit organizations work with signing new and keeping existing donors can be improved.Methology: The thesis has a hermeneutic view. It does not have the intention to lead to generalizations, although the result could lead to new knowledge, increased  understanding and deepened insight based on well thought-out interpretations. Furthermore, the thesis has a deductive approach. The research method is qualitative and the objectivity has been sustained by not enter personal values and views until the discussion section. It is a case study and semi-structured interviews have been done with two non-profit organizations, two individual donors and three donating/sponsoring companies.Theoretical perspective: The essay proceed from theories in development, fundraising, communication and customer relations.

Reformen, visionen och modellerna - En fallstudie om den offentliga reformens påverkan på stora investeringar i Stockholms stad

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

Ideella organisationer- En arena för diktatur

The purpose of this research was to examine the current field of management in non-profit organizations, mainly focusing on managerial approaches, but also the impact of organizational size on the shaping of governance. Non-profits are widely discussed in contemporary research, particularly due to the increasing external pressure on voluntary organization to professionalize the way they work in line with standards in the private sector. Due to this our thesis aims to investigate whether professional, bureaucratic approaches are useful when governing a non-profit organization, or if social structures are enough to ensure goal congruence and efficiency. To conduct this research qualitative interviews were carried out and a case- study was made, using the Swedish Karate Federation as object of study. Results show that formal and more professional structures are useable to achieve efficiency and prevent inertia within the organization.

Knapphet och Selektivitet: Påverkan på attityd och värde

The study examines selectivity of the customer base and scarcity of a product?s effect on attitude and value towards a product or service. A questionnaire study is made from three different situations. The result varied depending on the situation; however it was found that selectivity of the customer base and scarcity has a great impact on the attitude and the perceived value towards a product or service. Selectivity of the customer base was found having the highest level of impact on both attitude and perceived value.

Hur väl överensstämmer tandslitage på intra-orala foton med klinisk registrering?

Syftet: Målet med studien var att utvädera kliniska intraorala foton som diagnostisk metod för att bedöma tandslitage (attrition, erosion och abrasion) och jämföra dessa bedömningar med kliniska registreringar. Material och metod: Studien genomfördes på Tandvårdskolan i Malmö, där man slumpmässigt valde ut 30 vuxna patienter. Dessa patienter undersöktes med avseende på tandslitage (attrition, erosion och abrasion) och kliniska foton togs. En månad efter kliniska registreringen gjordes en bedömning av de kliniska fotona, utan att ha kännedom om resultatet av de kliniska registreringarna. Båda undersökarna har på samtliga patienter utfört klinisk registrering och fotobedömning oberoende av varandra. Intra- och interobservatör överensstämmelse uppskattades genom Cohen?s Kappa- koefficient. Resultatet: Intraobservatör överensstämmelsen mellan bedömningar av foton och kliniska registreringar var måttligt-till-god med ett P-värde på 0,039-0,046.

Opportunities for improved environmental sustainability of a wine producer in South Africa : natural resource management and climate change adaptation and mitigation

South Africa has been among the top ten wine producing countries for at least 20 years. Even though the land under grapevines is decreasing globally it is still increasing in Africa. The awareness of environment has strengthen the last years and South African producers experience a high demand of environmentally friendly produced wine, especially from the European market. This demand was the driving force behind the development of the world unique sustainability certification, Integrated Production of Wine (IPW), which is inscribed in the South African legislation. What makes this certification unique is that consumers can trace their product all the way back to the farming practices owing to the identity number specified on the IPW Integrity & Sustainability seal on certified products.

Att ge och få i gengäld - En kvalitativ studie kring betydelsen av ideella organisationer med social inriktning i det svenska välfärdssamhället

Today many sociologists speak about the modern world and the god and bad that it brings. In association to this discussion there is a tendency to speak about an increased individualization, a process that often also means more choices and possibilities. But in addition to this follows a big responsibility for how we choose to live our lives, since our choices not seldom also influences other people, both locally and globally. The aim of this essay is to investigate the importance of non-profit organizations with social direction in our Swedish welfare society and thereby also in a modern world where people's individual choices are becoming all more important. In order to answer my main issue I have implemented thirteen qualitative interviews, of which ten of the informers are from different non-profit organizations and three from different stately authorities.

Upprättande av insatsbeskrivning för kritiska händelser såsom läckage i fyllningsdammar

Sverige har uppskattningsvis 10000 dammar varav 1000 av dessa används inom vattenkraften. För att en damm ska kategoriseras som hög krävs det att den är 15 m eller högre, vilket innebär att det ungefär finns 200 dammar i landet som är 15 m eller högre. Enbart några få dammar i Sverige är över 100 m höga. När det gäller fyllningsdammar finns det två olika typer av dammar och dessa är:1. Homogena fyllningsdammar och 2.

Säkerhetsorganisationen på svenska traditionsfartyg

This report is a study of Swedish traditional ships and their safety organization. The focus is on how the non-profit organizations that operate the traditional ships can adapt to current regulations in the best way. Initially a background on traditional ships, their organization and regulations that regulates them will be presented.The study is focused on which parts that can be more important in the safety organizations for traditional ships. The questions also includes if a non-profit organization might affect the safety and how the role as designated person should be handled in these organizations. Furthermore the study addresses how a non-profit organization that operates traditional ships might improve their safety organization.The information is gathered by interviews with persons that work with safety, controls safety organizations or is active in organizations that operate traditional ships.

Tiggande EU-migranter i Kalmar : En lokal socialpolitik växer fram

The aim of this study was to examine how social policy is created in a local context on the basis of the situation regarding the begging EU migrants in Kalmar, Sweden. The last few years the number of begging EU migrants has increased in Sweden. Most of them are Roma with a history of exclusion and discrimination. To reach our goal we interviewed three managers from the social Services representing the local authorities. We also did four interviews with people from three non-profit organizations in Kalmar.

VEM V?LJER VINSTEN? P?verkar den politiska f?rgen p? det kommunala styret hur mycket vinst som f?rs ?ver fr?n de kommunala bostadsbolagen?

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

En ekonomisk hållbar växtodling i sörmländsk mellanbygd :

We have been looking at three different types of agriculture in Södermanland, in the middle east of Sweden. We call the different types for Intensive, Extensive and Mix. The purpose is to get an economic defensible plan for how to run different farm sizes. We also have been looking at the working hours and how many hours the different types will give. We have a farm called Taxinge Gods as our pilot farm. Taxinge Gods grow 407 ha land and is located 60 km southwest from Stockholm.

Mer än ett pris - : En studie om information, uppfattningar och användning av internpriser.

Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.

Introduktionskurs, underprissättning och institutionellt ägande : samband mellan prissättning och ägande vid en börsintroduktion

Who would not like a profit of more then 95 % in a day? Investors in Sweden had thatopportunity, if they had bought a certain stock on the primary market and sold it on the firsttradable day at the Stock Exchange. Most of that profit fell into the hands of institutionalinvestors. The reason for this extraordinary profit was the underpricing of that specific stockduring its initial public offering (IPO).Our report aims to analyze the relationship between offer price, underpricing and theownership structure of stocks. Our investigation is based on all IPO?s on the Stockholm stockexchange during the years between 2000 and 2005.

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