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5442 Uppsatser om Common consolidated corporate tax base - Sida 11 av 363
En trädgård med flera funktioner : Gestaltningsförslag för utemiljön på Stenkyrka Mejeri, Hotell och Restaurang, Stenkyrka, Gotland
Detta arbete handlar om hur teorier om offentlig gestaltning av bostadsgårdar, miljöpsykologi och corporate garden kan hjälpa till med verktyg för gestaltningen av en trädgård med flera funktioner; näringsverksamhet i form av Hotell- och Restaurangrörelse samt privat boende.Litteraturstudier genomfördes i ovan nämnda områden och ägarnas önskemål samlades in via enkät, mail korrespondens och samtal vid besök på platsen. Då noterades även platsens förutsättningar och de delar av tomten som skulle gestaltas mättes upp.Den samlade informationen har sedan resulterat i ett designförslag som omfattar fem platser i trädgården. Dessa platser representerar områden som betecknas som privata, halvprivata, halvoffentliga samt en del som representerar en corporate garden..
En komparativ analys av konsolideringen av demokratin i Kroatien respektive Bosnien & Hercegovina
This essay has the ambition to examine and compare Croatia?s and Bosnia and Herzegovina?s development towards a consolidated democracy. By applying Linz & Stepen?s theory on how to consolidate a democracy and put focus on political society, behavioral patterns, attitude and constitutional structure the purpose is to find similarities and differences between Bosnia and Croatia within this field.The focus of this study is to compare two similar countries that have developed in very different ways. By applying the theory and a comparative method the purpose is to examine why two so similar countries with so much in common have developed in so different ways?In order to better answer the question there are two part questions and these are:What difficulties, concerning consolidation of democracy, have Croatia and Bosnia faced since the democratic transition in the beginning of the 1990s?What similarities and differences in the area of democratic consolidation (with focus on political society, behavioral patterns, attitude and constitutional structure) are there between the two countries?As the analysis shows, the main reason why these two countries differ so much is that Bosnia is a divided country with different nationalities and each nationality only wants to realize its own interest and does not care about what is best for the country as an entity.
Varumärkesvädering : Svagheter och Möjligheter
Brands are the instruments corporates use to create and communicate brands reputation. Within the different industries for consumer products intangible assets such as brands are known to have great importance for corporate prosperities. When consumers experiences a specific brand symbolizes best possible value for money, the corporate behind it has managed to create a unique competitive advantage that should be to its full potential. Strong brands can pose the difference between winning or loosing on the market. Due to this brands should be considered as cost-effective instruments since they help create financial advantages such as consumer loyalty.
Corporate rebranding inom dynamiska marknader : En komparativ studie i telekombranschen
Bakgrund: Corporate rebranding är ett relativt nytt fenomen som innebär att ett företag väljer att omdefiniera sitt varumärke på grund av förändringar inom företaget eller omgivningen. Men det är fortfarande relativt ostuderat och ingen studie behandlar den eventuella kopplingen med en dynamisk marknad.Syfte: Syftet med denna studie är att skapa en förståelse för hur fenomenet corporate rebranding fungerar inom en dynamisk marknad, där vi valt att utgå från telekombranschen som exempelmarknad.Metod: Studien har en hermeneutisk ansats med ett deduktivt angreppssätt för kopplingen mellan teori och empiri. Studien har vidare använt sig av en komparativ design med fallstudieinslag utifrån en kvalitativ strategi.Referensram: Referensramen består av teorier om dynamiska marknader som leder in till globalisering, lokalisering samt glokalisering. Därefter definieras varumärke med respektive underliggande teorier och avslutningsvis corporate rebranding.Slutsats: Den dynamiska marknaden har gett upphov till ett stort antal rebranding-processer inom branschen, där tre strategier för att hantera ett nytt globalt varumärke har identifierats. Slutligen har varumärkets roll inom branschen blivit av en mer dynamisk karaktär där syftet är att ha ett varumärke som är mest lämpat för de förändringar som skett inom såväl den interna som externa miljön..
Värderingar, ansvar och affärer : En fallstudie om hur Löfbergs Lilas värderingar påverkar företagets CSR-arbete och affärer
AbstractThis master thesis is a hermeneutic inspired case study of how the value base regarding the environmental and social responsibility in the Swedish coffee company Löfbergs Lila AB is affecting the company's business. A thesis inspired by hermeneutics means that it is based on two ideas, the one of interaction between entirety and partitions and the one of interpretation (Alvesson & Sköldberg 1994). This cause that the emphasis is on how the reality is interpreted and that it never can be seen as completely objective.The case study was conducted during the spring semester of 2010 at Karlstad's University and consists of both empirical and theoretical material collected during this time. The empirical material in this thesis includes, among other things, interviews with four representatives of Löfbergs Lila AB, written material from the company regarding its work related to Corporate Social Responsibility (CSR), some information about the coffee industry as a whole and different certifications for "ethical? coffee that exists on the Swedish market.The basic idea with CSR as a business strategy is that it can be financially beneficial for companies to take a social and environmental responsibility outside of the company (Vogel 2005).
Det personliga betalningsansvaret i 25:18 ABL : Tidpunkten för en förpliktelses uppkomst i leveransavtal
Currently there is a tendency in the EU to adjust the minimum-capital requirement. In France and Germany the requirement for private limited liabilities has been totally abolished, whilst other countries have chosen to reduce their requirement. The Swedish law concerning the minimum-capital requirement is from 1st of April 2010 being lowered to 50 000 SEK. In common law jurisdictions such as United Kingdom and USA a minimum-capital requirement does not exist. The european main argument to keep such a requirement is that it accomplishes a creditor protection.
Globalt Ansvar : socialt ansvar eller organisatoriskt hyckleri?
Background: Ambiguity and confusion of ideas within the area of social responsibility have led to that companies not really know how to work with these types of questions. One way for companies to deal with their social responsibility is to affiliate to an initiative that exists and through this show their standpoint. One of these is Globalt Ansvar, a Swedish governmental initiative that is based on Global Compact?s principles and the guidelines of OECD. What does it mean for the companies when showing their point of view? Is this a way to gain legitimacy?Purpose: The purpose with the thesis is to judge if organisations? work with Corporate Social Responsibility gains more legitimacy by affiliating to Globalt Ansvar.Research method: A survey made through telephone interviews with representatives from all of the fifteen Swedish companies which today are affiliated to Globalt Ansvar.Conclusions: In order to give the affiliated companies more legitimacy, Globalt Ansvar has to be a legitimate initiative.
Corporate Branding - En metod för telekombolaget 3 att stärka sitt varumärke inifrån
På dagens konkurrensutsatta marknad spelar varumärken en allt större och viktigare roll i konsumenters val av produkter eller tjänster. Konsumenter vill kunna identifiera sig med sitt valda varumärke och bygga en djupare relation med det. En ny sorts varumärken, s.k. corporate brands, har vuxit fram för att tillfredställa konsumenternas behov. Men corporate branding är än så länge ny mark och sällan utövat eftersom de på många sätt är mer invecklade och svåra att bygga än de traditionella produkt-/tjänstevarumärken, då de bl.
Kodens påverkan på börskurser : En event study på publiceringen av bolagsstyrningsrapporter enligt Svensk kod för bolagsstyrning
Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.
Frysdisketiken : Vikten av att kommunicera Corporate Social Responsibility inom livsmedelsbranschen
The purpose with this essay is to explore the importance of Corporate Social Responsibility (CSR) within the food industry. We have decided to focus on how five different ethical labels are communicated towards students and the standpoint of the study is the students understanding of the communication. The labels that we have chosen to examine in the study are KRAV, Fairtrade, Svanen, Ekologiskt Jordbruk and Rainforest Alliance. The primary research question in the study is? How are the students purchase behavior affected by ethical labels in the food industry??.Throughout the study we will refer to CSR-products as products are stamped with one or several of the named ethical labels.
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.
Styrelsen och samhällsansvaret - En studie om hur styrelsesammansättningen påverkar CSR-prestation i svenska börsbolag
The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.
Intressenterna i centrum vid implementering av Corporate Social Responsibility
AbstractThe development of Corporate Social Responsibility has been increasing for the last decade.Not only is Corporate Social Responsibility an important thing for big rich companies, todayit includes all different kinds of companies? regardless size, profit or industry. An industrywhich affects the majority of the society is the grocery industry. People have on a daily basissome kind of relationship to the grocery industry, which means that we have high presure onthe companies to not take an over price on the goods, to have a good assortment and that thecompanies take responsibility for the society. With high pressure from different groups of thesociety it is hard for the companies to know how to please all groups at their highest level.In this essay a qualitative examination will be done of how grocery companies mange theproblems of having many stakeholders to please.
Hur kan företag bidra till ett ökat djurskydd? ? implementering av djurskydd i företags CSR-arbete
Millions of animals are annually affected by human activities; in the food industry, zoos and animal shows, clothes and shoes production, furniture and pharmaceutical industry, research, as well as pet and sports animal industry. Companies working with Corporate Social Responsibility, CSR, have become more common and within this area there are great possibilities for companies to work with animal welfare.
In this study five companies were interviewed and 27 companies participated in a survey regarding CSR and animal welfare. The aim of this study was to investigate opinion and approach among companies towards implementing animal welfare as a part of their work with CSR. Furthermore the aim of the study was to investigate how companies may implement animal welfare.
The result showed that the vast majority of the companies participating in the study works with CSR and the main part of the companies also answered that they have implemented animal welfare. The way of working with animal welfare varied among the participants; e.g.
Sponsring av idrott: en empirisk studie om interaktionen
mellan företag och elitidrott ur ett företagsperspektiv
The purpose of this thesis is to gain a deeper understanding of Swedish companies? use of corporate sponsorships as a tool for communication. The research describes motives and goals of corporate sponsorships, the selecting process and methods used in evaluating its effects. The empirical data has been colleted through interviews with two companies sponsoring athletics at a top level in Sweden. The study shows that the principal objectives and motives companies have with sponsorships are related to brand exposure, image improvement and relationships.