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1613 Uppsatser om Base erosion and profit shifting - Sida 41 av 108
Food traceability system for Swedish origin food items : an assessment of the application ?våga fråga - få en bonde på köpet? from a farmer perspective
In June 2013 a debate concerning the consumers? right to a label of origin on food packages was held in the Swedish parliament (www, Riksdagen, 2014). The debate was sparked by some food scandals where labelling was falsely used, claiming something that was not true ? the horse-meat scandal, frozen strawberries infected by Hepatitis A, pork sold as beef, etc. These cases were not only wrong in terms of food safety, but also fraudulent and threating consumers? right to fair origin labelling.
Långsiktiga inköp och leverantörsförhållanden - En studie av svenska tillverkningsföretags inställning till leverantörer och leverantörsbedömning
This thesis aims on adding another piece to the puzzle that is the supplier relationship research. Taking its base in a series of articles regarding the transformations of global supply chains into more long-term profitable ones. Two research questions are presented, one regarding long-term supplier relationships and one regarding the main criteria?s while evaluating new suppliers. With an emphasis on the long-term relationship and profitability are five medium sized Swedish manu-facturers examined through semi-structured interviews.
Miljöberikning för grisarnas välbefinnande : Bökboxen - en prototyp för att motverka stereotypa beteenden hos grisar
The demand för Swedish pork meat is increasing every day. This leads to agricultural farming having to develop as an industry, with larger and more rationalised units to make the farming more effective and to raise the financial profit. The consequence of this is that it affects the animals when their surroundings become more industrial. The pig´s natural behaviour becomes restricted by the limitations of the facilities, which leads to them becoming understimulated. Helena Kummel, a teacher at Munkagård upper secondary school and also an educated animal inspector has developed a prototype that could possibly replace the pig´s natural rooting behaviour inside the barn. The porpuse of this report is to study "bökboxen" in the gilts´actual living enviroment, through qualitative- and quantitative analysis.
Preparering av kabelände inför statorlindning
At Uppsala university scientists have during the last years developed and built wave energy converters. This project is called "Lysekilsprojektet". The development has come so far that they are currently investigating how to gain profit in a mass production. For that reason they want to automate as many steps in the production as possible.The winding of the stator is one part that is being automated using industry robots. The stator is cable wound unlike many other generators.
Animaliska restprodukter vid köttproduktion : Effektiv användning och livsmedelspotential
This master thesis aims to investigate and quantify the potential associated with increasing the usage of edible by-products as food for human consumption on the Swedish market. The main emphasis is on the Swedish production of offal and the obstacles that currently inhibit greater usage of these products as foods.The results indicate that the Swedish market for offal is limited. Only a small amount of the edible by-products that are produced in Sweden every year are consumed as foods and a considerable amount seem to be downgraded into animal feed or thrown away. The utilization of these products is restricted by economical, technical, legal, and cultural factors that all need to be taken into consideration. On the whole, large-scale slaughter plants seem to be more inclined to utilize these products effectively, as the profit from doing so increases proportionately to the produced volumes.
BEPS Action 8 : Finns förutsättningar för att de angivna målen uppfylls?
BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter.Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande.
Det nya bokförlaget: Att skapa en roll på marknaden
As more and more book publishers are starting up in Sweden, despite of tough competition, this thesis aims to understand the necessary resources required by new publishing houses in order to create a long-term role on the national publishing market. This is a market characterized by a high level of cultural interests, where success is not always measured in economic profit. Four new publishing houses have been chosen, whose start-up phases and entry processes are described in order to determine what factors have been essential in creating a role. In addition, relevant actors such as other publishers, distributors, and retailers have been interviewed with the purpose of acquiring the complete picture of how the new publishers? can create a role within the industry.
Luftvärnets verkanssystem i Utlandstjänst
This paper aims to analyze if ground based air defence of the Swedish Defence Forces is sufficiently equipped to protect units serving abroad. The Swedish ground based airdefece has its roots in the era of the cold war but the focus of Swedish Defence Forces has shifted from defending Swedish territory to peace keeping and peace enforcement in foreign countries. First I will take a look at the base factors for ground based air defence units serving in a peace keeping or enforcing mission and then use this to define what abilities you would like to have in a ground based air defence system. Finally I will compare these abilities whit the abilities of the ground based air defence systems that are in use whit the Swedish Defence Forces.My conclusion is that the question can´t be answered on a generel level but every mission has to be analyzed individualy.The author of this paper is Cadet Tobias Jönsson studying at the The Armed Forces Technical School to become an officer in the Swedish Defence Forces..
Hur påverkar organisationsformen "ideell förening" budgetarbetet? : en kvalitativ undersökning i Allsvenska fotbollsföreningar
The purpose of this bachelor essay is to describe and analyze budgeting in nonprofit organizations. To do that, we used a qualitative method and accomplished seven interviews in four different football clubs. Our idea is to create understanding by combine theory and empiric, and therefore we have an abductive research strategy.The subject of this essay is very topical in view of the recently emerging trend that Allsvenska football clubs are paying increasing deficit. This can have a major impact on the progress and must be stopped. The first step is to make a more realistic budget.The conclusions drawn from this essay suggest that it is not how the budget per se, but how to work from the planned budget that affects what results you gets in the end.
Den svenska CleanTech-marknaden : aktörer och finansiering
This thesis describes and examines a new line of business, CleanTech. CleanTech
comprises a wide range of different types of companies and is not yet well defined. In
this thesis only the Swedish market is considered, and a variety of players on the
market are included to give the most extensive picture of the current situation. Recent
research shows that a gap has arisen between governmental financing and private
equity-investments in CleanTech-companies. This gap occurs mainly in companies in
expansive phases and causes problems both for the companies and for the line of
business as a whole.
To investigate this gap the Swedish CleanTech-business is described in terms of
earlier and existing financing, age and size of the companies and their turnover and
profit.
SAB-systemet och Yahoo! En jämförelse rörande traditionell och ny klassifikation
The aim of this Master thesis is to investigate the similarities and differences between a traditional and a new classification scheme. Two classification systems are compared, "The Swedish Library Classification System" the SAB-system - and Yahoo!. The SAB-system has been used in Swedish libraries since the beginning of the 20^th century, and Yahoo! has been online since 1994. Yahoo! has a Swedish version of its international original, which is used in this study to get a similar starting point with the SAB-system. The method used for this is a content analysis, which in this case is not a quantitative analysis.
Konsten att lyckas med förankring
The purpose of this thesis work is to formulate a model with methods that describe key success factors to get understanding and awareness in organizational change projects. We have used a project within the township of Gothenburg as a case and connected to this single project the purpose is to identify key success factors to get understanding and awareness among employees within the township of Gothenburg. We hope that our result will be useful in other large organizational change projects. Theoretic basis for our study have been models and methods, while our purpose have been to construct a model with suitable methods for anchoring. Theories about coaching and process management are examples of methods to get understanding and awareness among employees in change projects.
Etiska Fonder : - Ett steg mot en mer hållbar värld?
Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.
Kommunikationsstrategi för Renbruksplan : är det en fungerande modell för samebyarna vid samråd?
The reindeer planning system (Renbruksplanen, RBP) is a communication and planning tool designed for Sami groups. A key purpose of this is that it will act as a tool in consultation with other market players, including forestry. Sami groups have asked for a model of how this can be used in a flexible manner. With the Swedish Forest Agency as a project manager, a communication model for how to use the RBP has been designed. It consists of a number of points divided into ?before?, ?during? and ?after? the consultation.
Lönsam mjölkproduktion : en fallstudie
Ravelsmarks gård have now reached the stage when there are few options for the future. The
options are either a construction of completely new farm buildings or a winding up of the
milk production. Present on the farm today there is 65 dairy cows plus recruitment. 44 cows
stand in long-stalls and 20 cows stand in short-stalls.
The objective of this study was to examine the profitability of a completely new cowshed.
In order to get costs for investments different milking systems and equipment for feedstuff
have been compared. The systems in the investment budget have been chosen on
recommendations from advisers, salesmen and on the basis on what is suitable for the farm.
One system where a so-called mix feeder wagon is used for the roughage seemed to be best
suited for Ravelsmark.
The different prices obtained for the manure well show that there are possibilities to decrease
the investment costs.