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1613 Uppsatser om Base erosion and profit shifting - Sida 8 av 108
Arbetsrationalisering genom samarbete : en fallstudie
To be a part of the future we have to make a profit, one way to improve the profit margin is by
reducing the fixed costs. This paper discusses the financial results of equipment cooperatives in
crop production. Through a case study of three farms in Södermanland, we have an example of
how it can look today and how it could look tomorrow. The three farms are crop-producing farms
with slightly different orientation. Jursta Gård, 155 hectares, and Djursnäs Säteri, 215 hectares,
have grains crop and oilseed crops as the main crops, and Nibble Gård, 340 hectares, mostly have
pasturelands and some grain crops.
De traditionella filmuthyrningsbutikernas skapande av lojala kunder på en mättad marknad
This essay is about the market of traditional rental movie stores, which today are on a mature stage of the marketing cycle. The technique is constantly accelerating and contributes to evaluation of new ways to watch movie. New competitors are such as bigger chain of stores that can offer, in addition to their wide range of other goods, rental movies as a secondary selling. The substitute is of most part Internet based services from where you can watch movie online or download film legally as well as illegally.These different sorts of new competitors or substitutes become a big threat on the traditional rental movie stores as these substitutes can offer the same prices or even lower.With these new ways of watching film this will on turn change the behaviours of the customers that likes to watch movies. The problem for the traditional rental movie stores is trying to keep their existing customers and try keeping them loyal to their store, so that they won?t loose them to the competitors and substitutes.
Från föhn till feu! : Esrange och den norrländska rymdverksamhetens tillkomsthistoria från sekelskiftet 1900 till 1966
This essay is about the origin, planning and establishment of the European Space Research Organisation's (ESRO) sounding rocket base Esrange outside Kiruna in Northern Sweden. Three main questions are examined. First I show there were not just scientific and technical but also political, economical as well as military reasons to build a European rocket base. Second, I scrutinize the reasons to choose Northern Sweden as the location for the rocket base. As it turns out, the main reasons were the favourable location of Northern Sweden within the aurora oval zone, the proximity of the Kiruna Geophysical Observatory, and the possibility to use a large, although not quite uninhabited, area where the launched rockets could crash.
Utveckla idag Bevara i morgon - Ett hot mot den historiska staden som destination
The aim of this thesis is to identify and analyse the antagonism between conservation and development which occurs in historical towns.The base of the study is theories in destination development and cultural heritage tourism in historical towns as well as the consequences expressed in these theories concerning conservation and development. The standpoint was that an empiric study needed to complement the theory. This filed study took place in Dubrovnik in Croatia. The thesis identifies the antagonism between conservation and development based on the theoretical research. Moreover the study adds a perspective to the research through the identification of further dimensions of this antagonism.
Strategier för att erhålla legitimitet i en civilsamhällesorganisation
Non-profit organizations gain increasing attention in society but their legitimacy often decrease by scandals in separate organizations. Doctors without borders (MSF) constitutes an exception and has managed to retain their legitimacy. The aim of this study was to examine how MSF built and retained its legitimacy towards institutional actors in their environment, when the branch in general is suffering from a crisis of confidence. In a case study, this was done by identifying the institutional pressures on MSF and examining which strategies MSF uses to handle the pressures. The study was conducted through qualitative interviews with employees at MSF and actors in their environment.
Strategi, Läge & Varumärke
Goal: To describe which evaluation method is used by Swedish retailers to assess a potential retail location and to describe to what extent the retail brand effects this strategic decision. Design: Analysis of ten interviews with companies within five retail sectors in Sweden. Main study: Indication of what methods are used to evaluate a location and how a company's retail brand affects the decision. Results: Retailers use a mix of theoretical methods to evaluate the location attributes and possible profit. Most common among mixtures was an application of the analog method, residual method or the checklist method in combination with a financial assessment.
Styrning inom en ideell organisation : Självstyrningens praktik inom Friskis&Svettis
This paper examines the non-profit organization Friskis&Svettis in order to gain insight into whether governmentality is used and if it is being used in what way. Furthermore we analyzed the requirements and consequences that that may have developed out of this governance structure. To get answers to the questions asked in this paper, a qualitative approach has been taken by the use of interviews with officials at Friskis&Svettis Uppsala. The conclusions drawn from the survey is that there are factors that indicate that governmentality is used within the organization by way of the use of guidelines which can be seen as a technique to control individuals and point them in the desired direction, and the follow-ups that can verify that the guidelines are being followed by the officials. The guidelines and the follow-up have also been an organizational requirement.
Illustrerade världar : -filmers bilder av ungdomars liv, i möte med ett illustrerat vuxensamhälle.
AbstractThis essay consists of an analytical study of three present-day Swedish films depiction of teenage life. From these films we like to see how youths are described, what attributes they are given, in shape of attire and different symbolic items, such as language and body expressions. The essay emphasizes which values that dominates among the illustrated teenage groups and compares it to the values and expectations that we can derive from an adult society. Here we let the school?s main determining base documents, Lpo 94 and Lpf 94, represent the dominating values of the society.Our hypothesis is that media, and also these films, creates images that affects the societies comprehension of teenagers and also how teens see themselves.
Markering och risning av basvägar inom slutavverkningstrakter : en intervjustudie hos maskinförare och planerare
In an attempt to prevent ground damage and to reduce harvesting costs, StoraEnso's districts Värmbodal and Fryken, selected a number of final felling areas where the base roads have been marked by planners in the districts. The parties involved in the experiment are mainly planners, harvester operators and forwarder operators. The purpose of this paper is to determine the findings of this trial and to find cost savings or lost revenue. This has been done with a sample of interviews from the involved parties who logged the chosen felling areas. Literature about the interview process has been used to facilitate data collection, interpretation and analysis of the material.
If we look at profitability based on assumed income and expenditure, revenue per MWh would be 63 SEK.
Det svåraste som finns är att tänka i nya banor : - En studie kring personalhantering oh effektivisering av arbetet på svenska musikfestivaler.
Bachelor Thesis Music & Event Management School of Economics at Linneaus University of Kalmar, Economics, 2FE40E, Spring 2013 Author: Johan Hagelberg, Sofia Prins & Oskar Sjögren Supervisor: Petter Boye Examinator: Thomas Karlsson Titel: Det svåraste som finns är att tänka i nya banor - En studie kring personalhantering och effektivisering av arbetet på svenska musikfestivaler.Purpose: The purpose of this study is to investigate how different music festivals in Sweden can work to increase the efficiency by managing the workforce and internal knowledge.Method: The study was based on a qualitativ method with an abductive approach. The majority of the data comes from qualitativ interviews with persons in the industry.Conclusion: The music festivals in Sweden are acting under a constant economic pressure which leads to an experienced need for a larger workforce - mosty non-profit. The result of this study shows that the larger workforces are both unmotivated and decreases the effeciency of the work. The study aims to highlight the diffrenses between non-profit and commersial festivals and the way they work with human resource management and personal in different levels of the organization..
Realisering av returer vid rundvirkestransport med lastbil : hinder, möjligheter, vinster och vinstdelning
Holmen Skog, region Norrköping, is located in an area with good potential for backhauling because a large number of geographically scattered mills. However, despite these factors there are many difficulties preventing the realization of this potential. The purposes of this study were twofold. First, from a hauling contractor perspective, to calculate backhauling profits and suggest a profit sharing scheme. Second, to identify and quantify obstacles and possibilities for realization of backhauls.The study required the use of three different types of methods.
Det lärande mötet : En studie om lärares didaktiska medvetenhet i undervisningssituationer
The authors were curious and asked themselves if teachers are aware of the base of their teaching in various teaching situations. Are teachers at all capable of expressing that in words? One of the reasons that the authors chose the particular issue was because they think teachers have the task to satisfy the needs of all students and therefore they found it interesting to study how various teachers act. The purpose of the study is to observe teachers didactical awareness, and how it can be added to their intentions and actions, as in how they speak about their teaching and how they act in various teaching situations. Methods used in the study were observations and qualitative interviews.
Den demokratiska döden : En motivstudie av döden i Vilhelm Mobergs Din stund på jorden och Jan Fridegårds Torntuppen
The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.
Revision i elitfotbollsklubbar - En enkel bredsida eller ett skott i krysset?
The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.
Kapitalstrukturens effekt på lönsamhet : En studie av svenska företag
In this paper the effect of capital structure on profitability has been investigated among Swedish companies. The essay intends to examine how the relationship between debt and profitability appear among Swedish companies and if the relationship differs between industries. The purpose is to find out how debt affects the profitability of Swedish companies.A quantitative approach has been applied. The selection was made among companies listed on Nasdaq OMX Stockholm, which resulted in a sample of 207 companies. Several regression analyzes has been formed, based on the independent variable debt-ratio and the dependent variables profit margin, pre-tax profit margin, operating margin, return on assets and return on equity.