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4371 Uppsatser om Close company taxation - Sida 44 av 292

Autonomi och gemensamma strävanden

The liberal state, it has been argued, must be neutral between different conceptions of the good. Embodying ideals such as fairness and impartiality, state neutrality is intuitively appealing, but working as a restraint for state actions it is somewhat unsatisfactory. People make mistakes about their lives and people live less valuable lives than they could do. To then restrain the state from doing as much good as it can seems just as unappealing as neutrality at first seemed appealing. In this paper, a possible solution to this dilemma is presented.

Chefsförsörjning: Rekryteringsproblem vid tillsättning av mellanchefer

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

Att lyckas med CSR : En fallstudie av Electrolux arbete med Corporate Social Responsibility med fokus på förändring/utveckling av arbetet mellan åren 2003 och 2008

During the last years, the moral and ethics in companies has been a growing subject in media. Large multinational companies are to a bigger extent using workforce in developing countries and the working conditions at the workplaces in those countries, are more or less controlled. Even if a company carefully controls its own business, it can be using subcontractors that for instance use child labour or forced labour, or in some other way makes human rights abuses. When the world gets more globalized and the market where the companies act gets bigger, there will be new issues for companies to handle. The companies have to satisfy not only the interests of the costumers and the shareholders, but also the environment around it, containing many different stakeholders.

Framtagning av nyckeltal som indikerar kvalitetsbristkostnader : Development of key performance indicators revealing the cost of poor quality

Since the 1980s, companies have taken a larger interest in quality and it´s economic impact within the company. Having the knowledge that it´s not quality that costs money, but it´s rather the lack of quality. The work immerses itself in the field of cost of poor quality and the development of key performance indicators.The thesis is performed at Bufab Holding in Värnamo. Bufab Holding is a trading company which mainly buys and sells C-parts. C-parts include fasteners, other small metal-, rubber- or plastic parts such as wires, springs and electronic fasteners.The aim of this thesis was to make a survey of the cost of poor quality and to find key performance indicators (KPI) for cost of poor quality that can be continuously monitored.

Bristidentifiering & effektivisering av materialförsörjningen på SAAB Microwave Systems

 Saab Microwave Systems (SMW) is a business unit within Saab AB that manufactures and develops different types of radar- and sensor systems for naval, airborne and ground based forces as well as within the market for civil security. In addition to the manufacturing of radar and sensor systems they also provide different types of service concepts. The business unit has 50 years of experience within the area of developing radar systems and is considered to be one of the market leaders. When applying an assemble-to-order production strategy with products at this level of cost price the product lead-time is vital and becomes an important part of the strategy within marketing and sales. Within SMW there is a new department called Supply Management (SM) that provides the supply of incoming and outgoing material. Within SM there are four sub-departments working with activities such as planning, purchasing, receiving inspection, storage and distribution.

Utveckling av intranet på Pharmacia & Upjohn, Helsingborg : Informationsspridning med hjälp av WWW teknologi

The purpose of this paper is to describe how the workgroup and I developed and construc­ted an Intranet at Pharmacia & Upjohn, Helsingborg. The Intranet was constructed by the help of WWW-technique. The intention was to increase and improve the distribution of infor­mation in the large company. Some of the employees were interviewed and asked what they could gain by using the Intranet for information distribution instead of the usual papers. They also got a chance to tell us what they thought about the whole idea with the Intranet.

Kunskap är makt -eller- Tacit Knowledge Management

Today we are living in a knowledge-society where knowledge sharing is of utmost importance for companies in order to keep their competitiveness. Therefore, it is a much debated issue - in both the academic and the corporate world - in what way one should handle the knowledge which continuously is created within companies. The aim of this study is to describe how practitioners share tacit knowledge within a large knowledge company. By that we aim to get an answer to how the chosen theoretical models regarding tacit knowledge relate to the empirical world. In this study we will focus on tacit knowledge in contrast to explicit one.

Miljöarbete i försäkringsbranschen : Agria Djurförsäkringar AB

It has become more and more common that companies in the service sector are beginning to understand their own effect on the environment and thus the need to contribute to a sustainable development through acting in a deliberate way. Serious environmental work can help a company to improve their image and in that way win competitive advantage that leads to improved profitability. In a short time perspective, adjustment to the environment is an opportunity to gain competitive advantage and an opportunity to develop a profile. In a long time perspective it is about survival. The environmental work has become a sequel to the work with quality.

Allokering av kapitalinkomst - en effekt av århundradets skattereform

The aim of this paper is to study intra household allocation of capital income by using data on Swedish observations. The 1991 tax reform was to change the taxation on capital income from a progressive to a flat tax system. Before the tax reform there were incentives to allocate capital income to the spouses with the lowest income of labor in order to reduce the total tax burden. The data describes the year of 1989 and 1993, those we choose to examine. Using Swedish data from LINDA database we estimate a quotient by ordinary least squares (OLS) regression.

Ekonomistyrning inom äldreomsorgen, Intraprenad eller entreprenad - är det någon skillnad

In recent years the elderly care in Sweden has gone through several structural changes with the main purpose of delivering a more efficient service. The aim of this study is to compare the management control system in a privately and a publicly managed elderly home. A qualitative study was conducted which included interviews, observations of meetings and reviews of relevant documents. To be able to identify possible differences the framework of Hood consisting of seven dimensions was used. An analysis of the selected dimensions showed that the differences in management control were minimal and Brunsson's theory of politicization and 'company-ization' were used to explain why..

Fastighetsvärdering : - processen att fastställa ett marknadsvärde

Syfte: Vi ska analysera hur fastighetsmäklare värderar småhus och hur de använder sig av taxeringsuppgifter, det vill säga de egenskapsuppgifter om tomtmark och småhus som samlats in vid fastighetstaxeringen från fastighetsägarna. Vi ska även sammanställa en modell över de faktorer som har central betydelse vid uppskattning av marknadsvärdet.Metod: En kvalitativ metod har använts där vi genomfört personliga intervjuer med fastighetsmäklare. Teorin baseras på relevant litteratur, vetenskapliga artiklar och elektroniska källor. Empirin redovisas genom en kategorianalys.  Resultat & slutsats: Vi har kommit fram till att fastighetsmäklare med erfarenhet inte följer de steg som teorin tar upp vid fastighetsvärdering.

Elektronisk Handel : Framtagning av två implementeringsmodeller

This report is about helping Q-Med AB in Uppsala to start its implementation of uncertainty of measurements analyses in their manufacturing department. Prior to this, the company relied solely on personal experience or did not take this uncertainty into consideration at all during different kind of measurements, which means that some of the processes that the company previously believed were within specified acceptance limits, will actually fail when considering these sources of uncertainties.Q-Med AB needed some sort of instruction to help the company, in a systematic way, to investigate different types of disorders that are affecting all kinds of measurements. This instruction includes a short summary about measurements and uncertainty of measurements in general and a detailed procedure about how these uncertainties are going to be handled in their daily work.The goal was to be able to use this instruction to systematically locate, eliminate (when possible) and analyze all kinds of disorders when measuring. Q-Med is using a lot of different types of instruments when measuring different types of quantities, including temperature, mass, pressure and density. This instruction will hereafter be used for every instrument, regardless of quantity and type of instrument.The instruction is tested through 4 different kinds of measurements, for mass, temperature and humidity.

Ljuslyktan Ballongen :  

During my final examination project, I have been working with a design process to develop a new set of candle lanterns for the company Sagaform AB. This company has a large and significant role on the Swedish interior design and retail market. The assignment was developed when the company stated that they would like to supplement and expand its existing range of products. The research and surveys I have done have helped me to create eight different concepts and one of them ready to compete with the existing candle lanterns on the market. The result of my concept proposal expected to be included in Sagaform?s 2013 spring catalogue. During the project I have developed 3D-rendered images, a physical model, and a solid foundation for making prototypes. The Balloon has an attractive design language that fits both every day and more festive events.

Ett företag i förändring: en fallstudie av en riskkapitalbolagsdriven förändringsprocess

Venture capital firms and private equity firms have been the subject of much controversy in the last decade. During this period economies throughout the world have seen a steady increase of these types of firms as owners of companies. In Sweden this has certainly been the case and many argue that this trend will continue to grow stronger in the future. This trend is by many regarded as dangerous and as a threat to the ownership model that has characterized the Swedish economy for decades. Family ownership has been widely regarded as the most beneficial and responsible ownership model in Sweden.

Delat Ledarskap- En fallstudie om ett delat produktansvar på ledarskapsnivå

Leadership is essential for every company. Its strength or weakness of direction, clarity, and evaluation affects success or failure of its organization. With the complex structure of the big and global companies today leadership is more challenging. The traditional view of leadership, with the single individual possessing all the competences and skills, is therefore being challenged by an alternative way of leadership, a shared leadership. Existing research on the subject is still scarce, which makes further studies in this field important.

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