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1613 Uppsatser om Base erosion and profit shifting - Sida 9 av 108

Ekonomistyrning i idrottsföreningar

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

"Kristen etik och västerländsk humanism" - historiskt förankrade begrepp eller uttryck för en suverän etik? : En undersökning kring resonemanget rörande begreppen i förarbetena till läroplanerna Lpo/Lpf 94

The purpose of this study is to examine discussions held by politicians and experts concerning the concepts Christian ethics and western humanism. I will examine the argumentation for and against the concepts Christian ethics and western humanism, which finally ended in a resolution of using these concepts in the curriculum Lpo/Lpf 94. In this study I am using a qualitative method to examine how different opinions and views are expressed in two different committee reports, initiated by the Ministry of Education, as well as protocols from the debate in the Swedish Parliament.I will attempt to elucidate the political views of these concepts, which will become an integral part of the base of values in the curriculum. Results show that the politicians are unanimous regarding the content itself, but disagree of the thought of establishing the base of values in Christian ethics. But the discussion is ambiguous because the opinion of the politicians is that the concepts, especially Christian ethics, stand for general human values.

Design of Production Contracts : an examination of the Findus pea production contract

The Swedish processor Findus contracts approximately 500 pea producers annually to secure the company?s supply of green peas for human consumption. A production contract, which has had roughly the same design for decades, regulates the relation between Findus and the pea producers. Agriculture is typically a risky business. The main sources of risk in agricultural production are production risk and price risk.

Formulering och provning av en ny typ av sågkedjeolja

Formulation and testing of a new type of chainsaw lubricantThe company Agro Oil has come up with the idea of developing an environmentally adapted chainsaw lubricant with a new unusual base fluid. A field test with a tree-harvester shows unsatisfactory low temperature properties and high wear. In this work the viscosity, price and pour point of different combinations of the given base fluid and three other base fluids have been investigated. Desired viscosity and price are determined for different formulations. The new lubricants tested show lower pour points than almost all products on the Swedish market.A test equipment has been developed to investigate the wear.

All invited : waterfront park design for sustainable tourism in Miches, the Dominican Republic

Hidden away in the pristine landscape on the northeast shore of the Dominican Republic, the remote village of Miches is on the verge of shifting its economic resource base from traditional fishing into what could become an international model for sustainable tourism. The aim of this thesis was to produce a vision of a waterfront park near the center of the village; demonstrating concept-based landscape design that reflects the goals of sustainable development originating from the local incentive structure. A composite landscape analysis and design concept both served to inform and guide the design work, which was executed through model building, hand drawings, and production of a visual presentation in the format of an architectural competition entry. The design concept, All invited, signifies the distinction between the development that is about to take place in Miches and the otherwise common all-inclusive resorts, where tourists are set apart from the local community and spend most of their time within the fenced-off premises of the hotel. All invited also captures the typical Dominican hospitality, and mirrors the aspirations of turning Miches into a safe and welcoming place for visitors. The result is a public park design that is equally inviting local residents as it is to tourists, and where the unique qualities of the site are emphasized without being exploited.

Kartläggning av biblioteks- och informationsvetenskap i Skandinavien - En bibliometrisk undersökning

This paper aims to map and contrast the research front and theresearch base of Library and Information Science (LIS) inScandinavia during 1980-1989 and 2003-2013 from articlespublished in Web of Science.The research questions are:1. How is the research base and research front in LIS inScandinavia between 1980-1989 and 2003-2012 structured?2. What differences can be observed between the two time periods1980-1989 and 2003-2012 with regards to the research base?3.

"Miljön är A och O" : En kvalitativ studie om arbetet med planering och utformning av förskolans pedagogiska miljö

This graduate work is about didactic issues related to the preschool environment. The study aims to contribute to a deeper understanding of how the preschool teachers can plan and design the indoor environment to promote children's development and learning. We will also examine how the work of the preschool indoor environment relates to the kindergarten curriculum. This will be examined through qualitative interviews with teachers at a preschool in Botkyrka municipality. The thesis is based on an inductive study method so the theoretical approach has been chosen by the informants' responses.

Grundvärdens betydelse för anställdas commitment - En komparativ fallstudie mellan en vinstdrivande organisation och en icke-vinstdrivande organisation

The need to attract and retain individuals who add value to the organization constitutes an increasing challenge facing human resource professionals. In this context it is essential to establish stronger links between the individuals and the organization they work for. The aim of this study is to explore and discuss the role of ethical core values such as trust, respect, fairness, and honesty as a critical antecedent to employee commitment. From the perspective of employees, a comparative case study is conducted in two organizations with two different reasons to exist - a profit organization and a non-profit organization. The study concludes that organizations should have a high focus on people's core values when they recruit new employees as well as for educating and training their existing employees and managers.

Timmersorteringens inverkan på sågverksekonomin :

Modern sawmills are using the raw-material and the production-capacity more efficiently today, due to rising raw-material prices and higher production costs. Log sweepness has a negative effect on the sawn yield, for sawmills with straight-sawing. It is desirable that these logs could be sorted based on more criteria, if it increases value-yield and consequently the utilization of raw-material. Bow-heights over 1 cm have a negative effect on sawn yield, since the surface of the mantle cuts down in the sawn pattern. Some of these small bow-heights reduce the logs yield of value which affects the production planning negatively. Nearly half of all the Swedish logs have a bow-height over 1 cm.

Värmeöverföring från smälta till vattenkyld tapputrustning

Examensarbetet är utfört på smältverket Rönnskärsverken på uppdrag av Boliden Mineral AB. Kopparhyttan är en elektrisk smältugn för smältning av kopparslig och sekundära material i form av askor, fragmenterat skrot, krossad skärsten, slagger och slam. Beroende på hur det ingående materialet varierar kommer smältans kemiska sammansättning att variera. Variationerna i smältans kemiska sammansättning medför också att de fysikaliska egenskaperna hos smältan varierar och därmed också värmeöverföringen mellan smälta och tapputrustning. En hög värmelast på tapputrustningen medför ett ökat slitage på tapputrustningen och därför behövs en förståelse för de bakomliggande orsakerna för att förebygga och om möjligt undvika detta.De genomförda analyserna visar på att en hög värmelast på tapputrustningen framförallt är kopplad till kopparhalten.

Rörlig ersättning till VD : Hur påverkar det företagets lönsamhet?

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

AppleTM 1 - 0 Allsvenskan : En uppsats om varumärken och fotboll i en föränderlig värld

The purpose of this essay is to analyse and understand how branding can take place in a football organisation. Football clubs have for a long time been seen as non-profit organisations but since money have become a main factor also in football these days the organisations are more or less turning in to commercial businesses. Football organisations have for many years neglected the assets of actively contributing values to their brand. Despite that branding doesn't seem to be seen as important in football organisations as it is for real companies who spend a fortune of money on building strong brands, which makes us curious to find out how this approach can be developed also in football. We are also interested in what the characteristics are and which underlying factors that determines the choice of a football brand.

Att bygga en stamdatabas för gotländsk tall

Today's Swedish large-scale forestry uses almost exclusively computer-aided bucking. It allows the harvester computer, using an optimisation price list (steering price list), to maximize the value of each tree. The optimisation price list can be adjusted so that the industry gets the raw material it demands from the forest. There are various simulation programs that can be used when constructing a optimisation price list. The simulation program merchandise a database of stem shapes using a given price list and mimics a harvester's work. To get the demanded raw material for the industry it is important to use a well-adjusted optimisation price list.

Hur planerar lastbilschaufförer att göra sin YKB?

Coca cola och sportdrycker är båda drycker som idag konsumeras i stora mängder världen över. Erosionskador på tänderna är vanligare än vad många tror eller ens vet om. Både vuxna och tonåringar dricker stora mängder erosiva drycker utan att veta om dess skador på tänderna. Dessa drycker börjar oftast drickas i tonåren men konsumtionen fortsätter sedan långt upp i åldrarna. Tandslitage är tandsubstansförlust som inte är av kariogen påverkan.

Häst- och ridsport utifrån ett kulturpolitiskt perspektiv : Om Karlstad Kommuns ekonomiska stöd till ideella föreningar inom häst- och ridsport

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.

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