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4122 Uppsatser om Closely held company - Sida 8 av 275
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.
Koncernbidrag med avdragsrätt efter omstruktureringar inom koncerner
By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.
Intern Marknadsföring : En fallstudie inom ett tillverkande företag
This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.
Medarbetarnas uppfattning om den psykosociala arbetsmiljön - En kvalitativ pilotstudie om engagemang och trivsel på ett logistikföretag
Introduction: Workplace health promotion is important for both the health of the employee and the profability of the company. Among other things the psychosocial work environment tends to be related with motivation and well-being at work. Employees who experience work motivation and job satisfaction are at less risk of illness, which may also result in reduced absenteeism. Aim: The purpose was that of a smaller pilot study examining a qualitative methodology to obtain detailed and concrete information about the blue-collar employees' views on what helps or impair the psychosocial work on the logistics company. Method: A qualitative approach where semi-structured interviews were held with four focus groups was used.
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.
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.
Förmånsbeskattning av dispositionsrätter till tillgångar i fåmansföretag
This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.
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..
Event som Marknadskommunikation - Din Guide till Eventgalaxen: En kvantitativ studie som testar hur ansträngningsgrad påverkar uppkomsten av kommunikationseffekter
Event marketing's ability to create strong communication effects is a well-known fact and a contributing factor to its popularity in the world of marketing today. But while we know that it is the interaction between consumers and the brand within the scope of live marketing that gives rise to loyalty and purchase intention, we have no knowledge in how the company's efforts affect the outcome. As the investments in event marketing are growing at a comparatively high pace, it is urgent to obtain a deeper understanding and a sense of direction of the elements infuencing its success.In this study we investigate in what way and to what extent the amount of effort that a company puts into the making of an event is used as a signal of manufactor credibility, ability (i.e., expertise) and consumer care. And in what way and to what extent the perceived effort influence purchase intent, attitude and word-of-mouth. We also analyze marketing events in terms of the theory of equitable exchange and "desperation", a subject matter thus far only touched upon.As we identify two different types of events on the market today, we include both in our study: the in-store promotion related event and the party event, which is held in an external venue.
Journalistikens inriktning och fokusering? -en kvantitativ innehållsanalys av pressens rapportering av fyra partiledares öppningsanförande
Before the general election 2006 all of the Swedish parties represented in the Parliament held their political party conference. At each political party conference, the leader for respectively party held their opening speech, a speech that was covered by the press. This essay deals with how the press covers these speeches. Analysing how the different speeches were covered by the press, some tendencies regarding how the press report could be visualised. In this comparison the ?quantitative content analysis? was used.
Svenska konsumenters attityd till potatis : möjligheter för potatisbranschen
Until the sixties potatoes have had a unthreatened position at the Swedish dining tables, but
then different alternatives such as rice and pasta have become popular. In 2005 the Swedish
potato-consumption have more than hafted compared with the sixties, we have gone from
circa 90 to 40 kilograms per person and year.
This paper aims to provide those who are involved within the potatoe business
with an overview of the attitude and behaviour towards potatoes that are being held by
Swedish consumers. In order to reach to the conclusion, in- store interviews had been held
with customers in the cities of Stockholm and Malmö. The interviews showed that the typical
potato-consumer prefers to choose and in pick their own potatoes to a bag in the store in
favour of the pre-packed alternatives.
Based on the outcome of the interviews a number of conclusions could be
drawn. The consumers were of the perception that the pre-packed alternatives were too big
for their households.
Kundlönsamhet: en fallstudie av handelsföretaget Wiberger
The aim of this thesis is to examine the customer profitability in a wholesale company. A case study of Eugen Wiberger AB has been conducted. Firstly the authors have examined the current perception of the company regarding their customer profitability and the results of their calculation of the customer profitability. Secondly an Activity-Based Costing analysis has been performed and has been compared to the perception in the case company. The conclusions are that the smaller customers are the least profitable, and in some cases unprofitable, whereas the larger customers are profitable.
Företagsrekonstruktion : En rättslig analys av franchiseförhållandet vid en rekonstruktion
A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.
Äga eller leasa lagret i ett mindre handelsföretag?
Small companies have fewer resources which often result in an tendency to disregard administrative tasks. A factor that influences the company?s revenues is the control of its inventories. The purpose of the current study was to analyze which of the two options, leasing or owning your inventory, that could be justified from an economical perspective. Furthermore, the purpose was to describe the optimal inventory level for each option. To meet these objectives representatives for the company was interviewed and a thorough investigation process was undertaken, during which methodological problems were solved. It was found that leasing the inventory was the most expensive option for the company. Analysis demonstrated that optimal turnover inventory according to EOQ (Economic Order Quantity) would amount to 65,0 thousand Swedish Krona if the company leases their inventory in comparison to 56,0 thousand Swedish Krona if the company owned their inventory.