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4371 Uppsatser om Close company taxation - Sida 11 av 292
Problem med lageranknytning hos en bilåterförsäljare
In this paper we have looked closer on a car-retailer in the middle of Sweden. We have chosen to dig deeper in the different problems that can occur, related to the supply. Soon we realized that that the problems weren?t related to stock management. Through studying the whole of the company, we have identified reasons to why details aren?t in the stock.
The Student Habitat : "a small and interactive community where students can live, interact and socialize."
I?ve chosen a subject that's close to my heart, as a student who has experiences the need of a change in the traditional student living.I've focused my theses on ?nding the key ingredients for improving an individuals time as a student. In a time when students are struggling to ?nd accommodation that ful?lls the need of being close to university, close to social places, adequate size and affordable. This is close to impossible! This is not just a problem in Stockholm but an international dilemma.The heart of my thesis is, how can we create clever ways of student accommodation with emphasis on community and a more sustainable way of living?Only when we start embracing change and by breaking out of our traditional individual living, can we then start to realise and recognise the bene?ts of working, studying and living together.
Rätt ordning på liv och lära? : En undersökning av stiftens tillsynsansvar inom Svenska kyrkan utifrån domkapitlens disciplinåtgärder mot präster och diakoner år 2006-2009
The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.
Ekonomisk styrning och kostnadskontroll vid IT-outsourcing
Background: Many companies have outsourced their IT-operations and their expectations of what this IT-outsourcing will contribute to the business are high. Cost cuts are not always a natural outcome of IT-outsourcing. Many companies that have outsourced their IT-operations consider it to be problematic and complex to exercise management control and reach cost control which was the purpose of the IT-outsourcing. Purpose: To describe and analyze what affect IT-outsourcing has on a company?s management control system and a company?s possibility to exercise cost control.
Stress i omsorgens vardag : Personliga assistenters och boendestödjares upplevelser och hantering av stress, samt hur deras stress kan påverka brukarrelationen.
The focus of our study was to examine personal assistants and group home assistants experiences of stress at work, how they cope with stress and how it affects the relationship with the care recipient. The study is made out of a qualitative frame and based on interviews with two personal assistants and four group home assistants. Our theoretical perspectives consist of Aaron Antonovsky?s SOC theory, Richard Lazarus theory about coping and also sociologist Johan Asplund?s theory about social interaction. The result indicates that the experiences of stress are individual and varied among the participants while the presence of stress at work is a shared apprehension.
Close Air Support i moderna operationer
De svenska insatsförbanden anpassas för de konflikter som är normgivande idag. Konceptuellt innebärdetta att doktriner och metoder måste utvecklas för att möta utvecklingen på dagens stridsfält. Denkonceptuella utvecklingen är förhållandevis billig jämfört med den tekniska, vilket innebär attförmågeutvecklingen mer anpassas till de materiella förutsättningarna som råder. Plattformar för CloseAir Support symboliserades under 80- och 90-talet av tungt beväpnade och särskilt anpassade flygplanoch helikoptrar som verkade i nära anslutning till markförbandens strid. Idag representeras dessaplattformar av andra flygsystem som sedan tidigare är utvecklade utifrån andra kravprofiler.
Interorganisatorisk ekonomistyrning i nära relationer : En fallstudie av relationen mellan ett stort köpande företag och två av dess viktigaste samarbetspartners
Title: Interorganizational accounting in close relations ? A case study of the relation between a big purchasing company and two of their most important cooperation partners Course: Master thesis in Business and Administration within Accounting, 30 ECTS Advisor: Gun Abrahamsson Theoretical framework: This thesis uses theories of business relationships, management information systems and interorganizational accounting. Conclusions: Despite a difference in the relations the interorganizational accounting is designed and used in a similar way. The interorganizational accounting that exists in the two relations has a medium scope, fast timeline, high aggregation and high integration. The information is mainly used for attention directing and for decision making.
Askdeponi i bergrum : Metoder för slurrytillverkning
This thesis work has been carried out at the consultant company Pöyry Sweden AB in Norrköping, whom performs the task for E.ON heating Sweden AB, Händelöverket in Norrköping. The report shows methods to manufacture slurry consisting of fly ash and water. The slurry shall be pumped into several former oil storage rock shelters that E.ON has put into operation for the specific purpose. The ash mixture also develops hydrogen gas in contact with water.The work has aimed to produce different suggestions of methods and equipment that can be used for the objective. Mixing method and security issues were in centre while working with the suggestions.
Bevingad service? : En fallstudie av företaget Ving och dess kunder
The purpose of this thesis is to compare if a charter company's attitude and vision of service can be reconciled with the attitudes and visions that the customers have in the same area. In order to carry out the study a qualitative approach is used. The data has been collected by interviews, focus groups and observations. The framework is theories on the subject of customer satisfaction, quality of service at customer meetings, Self-Service technologies, quality assurance and gap in service.The study has concluded that the approach to service is relatively equal between the company and customers, but the future visions differ. Focus group participants have been thinking bigger and further into the future, while the company focuses more on specific functions.
HFDs hantering av regelkollision mellan intern rätt och skatteavtal : En analys av RÅ 2010 ref. 112
The OMX-case entailed considerable uncertainty about the relationship between tax treaties and Swedish domestic law. Previous approaches to handle rule conflict between them was put out of action for the first time when an internal rule took precedence over tax treaties. The Greece-case came a few years later where there were hopes that it would be decided in plenary session to return to the view that prevailed before the OMX-case, which did not happen. Instead the Supreme Administrative Court ruled that the tax treaties shall in principle be given preference, but that in exceptional situations tax treaties can be infringed to an internal rule's benefit, so called tax treaty override. Such procedure is acceptable if the legislature gives "clear expression" of the intention of a certain type of income is to be taxed in Sweden, or that a particular new rule applies regardless of the provisions in tax treaties.The purpose of this thesis is to analyze the supreme administrative courts management of rule collision between domestic law and tax treaties in the Greece-case.
Möjlighet till flyttning av juridiska personers säte inom EU : Finns det behov av ytterligare harmonisering?
The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.
Image follows structure
Background: The business market today is characterized by tough competition amongst the competitors to capture consumers? interest and money. One marketing tool companies can use to achieve this is the company?s image. The customer buys not only a product, but also the image that the company or the product is associated with.
Hur företagskulturen påverkar designers arbetssätt : En fallstudie på ett IT-företag
Through a case study at an IT company we have attempted to ascertain how a company's organizational culture affects its designers' way of working. By examining what ?type? of designers the employees are and how this is reflected in their work, we hope to have correctly determined what their organizational culture looks like and thereby have achieved a plausible result in our study.Aside from two interviews with the company's CEO, we also performed eight observations at the company, where we tried to blend in with the employees, to better determine their way of working together.We have found that the designers' trust in their own instincts has led them to rarely act on feedback from clients ? they only pick out the proposals which have a ?mainstream? potential. We have also discovered that their design approach is something they don't feel inclined to discuss amongst themselves. As it is often ?indescribable?, they go with their intuition and unspoken design conventions..
Representation = legala mutor? : Gränsen mellan representation enligt 16 kap. 2 § IL och mutor eller andra otillbörliga belöningar enligt 9 kap. 10 § IL
Companies use different forms of representation to promote business negotiations. The regulations for the right to deduction for the cost of representation are stated in Chapter 16 section 2 of the Swedish Income Tax Act (IL). According to the law there must be an im-mediate connection between the expenditure and the business practice and the claimed de-duction must be reasonable. The Swedish tax authority publishes general recommendations regarding representation which are used as guidelines for the tax payer to follow. The gen-eral provision about tax deduction can be found in Chapter 16 section 1 of the Swedish In-come Tax Act (IL), stating that expenses to acquire or retain income shall be deductible.
När kundklubben tappar i lojalitet ? En studie av MQ?s kundklubbmedlemmars bristande lojalitet
There is now a trend to move closer to the customer in the form of long-term and lastingrelationships. The market today is characterized by growing competition with new playersconstantly arising. In order to gain competitive advantage with the increasingly challengingmarket, companies require to place the customer in the centre. Being close to the customerand engage in successful efforts to create customer loyalty has become a critical successfactor in many businesses. Especially when the customers in today's market is becomingincreasingly unfaithful and continuously looking for new companies with new productofferings.Many companies have now also realized the importance of trying to retain existing customersas it is more profitable than constantly trying to acquire new ones.