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1613 Uppsatser om Base erosion and profit shifting - Sida 6 av 108
Förändring av styrning i en ideell organisation : Hyresgästföreningen
In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.
OMBILDNING FRÅN HYRESRÄTT TILL BOSTADSRÄTT : En jämförelse mellan ett allmännyttigt och ett privat fastighetsföretag
With this essay we want to describe the transformation process that the real estate owner has to go through to sell the current rented flats to tenant. We also want to provide an understanding how the valuation is performed in the transformation process and highlight the issues that affects the price in the valuations. In the essay we would like to see if the valuation and the transformation process differ in a public real estate company compared to a private real estate company. Based on this we have asked us the following question to answer: -Is there any differences in how real estate?s are valued in the transformation process between public real estate companies and private real estate companies? We have used a qualitative approach to keep our main question.
Nötning: analys och materialval i kvarn för malning av råmjöl
Kalksten och råmjöl sliter kraftigt på allt det kommer i kontakt med. Råmjölet blästrar och kalkstenen gnider sig in i och slår mot materialet i råkvarnskrets 8 vid Cementa AB:s anläggning i Slite. Underhållskostnaderna är stora för råkvarnskrets 8 och i denna rapport utreds möjligheterna att göra besparingar genom ett nytt materialval. Vid valet av material tas hänsyn till nötningsbeständighet, pris och livslängd hos både material och maskin. Nötningsbeständigheten beror av duktilitet, hårdhet, dämpningsförmåga, med mera.
Investeringskalkyl baserad på ett flerbostadshus energiprestanda
The aim of this study is to find a method to incorporate the energydemand of a building in the investment cost estimate.The study is based on an actual apartment block. The significant energyaspects are identified, and changed to more energy efficient options.These are then simulated using the energy calculation program VIP+.The calculated energy need is used in the investment cost estimate, andthe simulated alternatives are compared in regards to their economicalprofitability.Depending on the focus, different alternatives are the most advantageous.Since this study aims to show which alternative is the mosteconomically profitable, the annual profit is the parameter of mostimportance. This means that individual measuring of heating and hotwater use is the recommended change of the original house. A changeof the windows to new ones with a U-value of 1,0 as well as 0,8W/m2K also results in a positive change of the annual profit comparedto the original house..
Skolans värdegrund : En studie om elevernas uppfattningar av grundskolans värdegrundsarbete
The purpose of this thesis is to investigate how students relates to and perceives the schoolswork with the value base. To answer my purpose has been two studies conducted. The first study aimed at finding out students' perceptions regarding the content and concretization of the value base and on their perceptions of participation and retention of this work. This study was conducted using a questionnaire survey.The second study has aimed to highlight the approach embodied by the schools' plans and treatment plans. This sudy has been conducted trough a review of policy documents available on the websites of education departments, municipalities and schools.
Innovation på arbetsplatsen : Kontorschefers innovationshantering
Due to the globalization and constant changes in society, competition has become a big factor in profit-driven companies and organizations. Innovation has become an effective way for the companies to increase their competitiveness. By adapting to the constant changes in society e.g. the technological advances, companies can retain their competitiveness on the market.The purposeof this study is to exemplify and describe how a profit-driven company managesinnovationbyinterviewing four office managers in different work units in the same company.The resultsshows, among other things,that interactive learning can bean initiation to innovation processes and that the participating company in this study workshard to promote innovation in work units..
Ideella idrottsföreningars ekonomistyrning : En flerfallsstudie om styrverktyg
Bachelor thesis in Business administration, School of Business and Economics at Linnaeus University, Controller, 2FE05E, spring semester 2013 Title: Non-profit sport associations management control- A multi case study of management tools Authors: Christoffer Ahlgren, Emelie Andersson and Emelie Nilsson Tutor: Anders Jerreling Examiner: Elin Funck Background: Non-profit sport associations activate a large number of people in Sweden and have a great impact on the social community. Because of the increasing complexity to operate sport associations some are experiencing serious financial problems. The daily financial work has a major impact on how the future unfolds for the sport associations. An adverse economy not only creates complications in the economic field, it also affects the sport itself. Purpose: Our purpose with this paper is to describe and explain how the economy is controlled in non-profit sport associations and the tool that is used to support this process.
All your base are belong to us (XYZ)
På Arkitekturskolans innergård pågick under vintern och våren ett fullskaligt experiment med byggställningar som råmaterial. Undersökandet gick ut på att hitta alternativa metoder att tolka och översätta idéer och föreställningar till arkitektur. Skaparna har med egna händer uppfört och transformerat alla de strukturer som engagerat och interagerat med Arkitekturskolans invånare. All your base are belong to us handlar om att ta i besittning sin vardagliga fysiska miljö. .
Är det möjligt att bedöma olika typer av tandslitage på kliniska bilder?
Sammanfattning
Tandslitage är ett vanligt förekommande problem. Det finns olika typer av tandslitage såsom attrition(fysiologisk), erosion(kemisk) och abrasion(mekanisk). De bakomliggande orsaksfaktorerna skiljer sig åt för de olika typerna av tandslitage. Attritioner delas upp i normalt och patologiskt. Normalt tandslitage beror på ålder och kost, medan patologiskt tandslitage som även kallas bruxism, kan orsakas av stress och oro.
Taiwanesisk identitet under konstruktion? : - En kvalitativ textanalys av den taiwanesiska identitetens uppkomst med utgångspunkt i konstruktivismen
Taiwan has over the past thirty years experienced a substantial political transformation. Being ruled by Chinese nationalists since World War II, Taiwan started its democratic transition in the late eighties. The new democratic system did not only provide people with freedom to vote, it also marked the beginning of a search for a new national identity. Based on the international theory of constructivism, this paper defines and studies the Taiwanese people?s progression away from a dominant Chinese national identity towards a uniquely defined Taiwanese identity.
Vinsten av konkurrens - En analys av Stopplagens konsekvenser för konkurrensen på sjukhusmarknaden
Abstract Title: Benefit from Competition ? An analysis of the consequences of Stopplagen for the Swedish health care market Author: Cecilia Halldelius Tutor: Carl Hampus Lyttkens Date: 2005-09-05 Purpose: The purpose of the thesis is to examine how the new legislation for the health care market, primarily the anti-profit-legislation, will affect the competition in the Swedish health care market. Method: The thesis is based on literary studies. By combining theories and empirics regarding the health care market, competition and profit, a deeper understanding of the aspects important for the chosen subject, is created. Combined with official reports and the new legislation, an analysis is formed.
Erosion vid dagvattendammar : litteraturstudie med inventering av 13 dagvattendammar
Vatten har alltid haft en stark dragningskraft på människan. De flesta uppfattar vatten som avkopplande och rogivande. I alla tider har dammar, fontäner och vattendrag utgjort en väsentlig del av landskapsarkitekturen. I våra dagar utgör dagvattendammarna ett tillskott i vår miljö, där syftet i första hand är att fördröja dagvatten. Denna funktion kombineras i många fall av önskan om att skapa rekreativa våtmarksområden som kan utgöra ett positivt inslag, särskilt i urban eller halvurban miljö, där tillgången till naturen saknas.
Dental erosion : kolsyrade vattens erosiva potential
Syftet med studien var att undersöka den erosiva potentialen av vanligt förekommande kolsyrade vatten med eller utan smaksättning. Studien genomfördes som en laboratoriestudie vid Institutionen för Odontologi vid Göteborgs universitet. Totalt omfattades studien av 34 buteljerade kolsyrade vatten med eller utan smak, tre kolsyrade vatten producerade i kolsyreapparat samt sex referensdrycker. Samtliga produkter testades genom registrering av initialt pH med pH-elektrod och buffring med 0,1 M NaOH till det värde då pH neutraliserats. Dryckens surhetsgrad beräknades därefter vilket anses som ett mått på dess erosiva potential.
Obehörig vinst
Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.
Redovisning i fackförbund : Visar den resultat och ställning?
Background: Sweden is a country with 30 million memberships in different non- profit organizations. In total these organizations employees about 400 000 people, through employment and voluntary work. The complete turnover for non- profit organizations is 100 billion Swedish crowns per year. It has only since 2001 been compulsory to follow the Swedish account rules BFL and ÅRL. Trade unions are one type of non-profit organizations with the main purpose to care for the interest of its members concerning their working condition.