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5442 Uppsatser om Common consolidated corporate tax base - Sida 2 av 363
Kunskapsspridning inom projektbaserade företag
Background: Society of today is characterised by greater dynamics and a constant demand for innovation and fresh ideas. This development is often named "the new economy" or "the knowledge society". Independent of how one chooses to name this society, most individuals seem to agree upon the fact that knowledge grows more and more important. New competencies, such as new knowledge and new forms of organising, will be demanded for corporations to be successful in the future. In recent years it has become more common with corporations based on projects.
Law and Corporate Finance: En studie av problematiken vid nyemissioner
The purpose of this thesis is to shade light on some of the problems associated with rights issues with regard to Swedish law. This thesis is limited to discuss problems regarding directed rights issues, rights issue discounts, underwriting agreements and asset to share compensation. The common factor for these matters is that the current legal situation is somewhat uncertain which allows for differences interpretation and judgment..
Svensk kod för bolagsstyrning- Hur den svenska koden tillämpas inom större börsbolag
AbstractDate: 2009-06-03Level: Master thesis in Business Administration, 15 pointsAuthors: Branka Milencovici Deniz SolmazTutor: Ulla PetterssonTitle: The Swedish code of Corporate Governance - How the code administers in larger stock firms.Problem: The Swedish code follows the value of "comply or explain" when firms depart one or several rules, the reasons should be explained in the corporate report. The code does not include reasons for differences, it's up to the management themselves to take action. Is it possible to see if the code has been administered? Do differences prevent? Which are the most common? Is there any motivation? Purpose: The main purpose with this essay is to study how Swedish firms administer the rules of the code in their corporate reports.Method: The method for this study is a deductive and qualitative approach. First we studied theory to understand the subject.
Corporate Social Responsibility and Nongovernmental Organizations
Background: Corporations are established and organized in order to create economic values for their owners and the main aim of every business enterprise is to be profitable and satisfy the financial expectations of their shareholders. However, corporate social responsibility focuses on the ethical aspects of corporate business in order to achieve the balance between the profitability and social responsibility. Nongovernmental organizations through their activities promote the respect for human rights and environmental care within the corporate world. Purpose and Scope: To make an in-depth study about the role of nongovernmental organizations regarding corporate social responsibility in order to increase the understanding of corporate social responsibility. Methodology: We used literature research for our thesis and we analysed the secondary data related to the corporate social responsibility.
Fördelningsnyckeln i CCCTB : Medlemsstaternas möjlighet att konkurrera på lika villkor
Efter ett 10 årigt arbete mot att harmonisera direkt beskattning inom EU har Kommissionen lagt fram ett förslag till direktiv avseende en gemensam konsoliderad bolagsskattebas (CCCTB). Syftet med förslaget är att företag som bedriver gränsöverskridande verksamhet endast ska behöva följa en regeluppsättning samt arbeta gentemot en skattemyndighet. Tanken är att resultaten från alla koncernens bolag inom EU slås samman och sedan portioneras ut till koncernföretagen genom en fördelningsnyckel.Kommissionen har angivit att konsolideringen ska medföra att medlemsstaterna kan konkurrera på lika villkor och att fördelningen av skattebasen ska ske rättvist mellan medlemsstaterna. Det finns medlemsstater som är osäkra på förslagets konsekvenser och medlemsstaternas konkurrensmöjligheter efter förslagets antagande. Därav, är syftet med uppsatsen att utreda om fördelningsnyckeln i förslaget medför att skattebasen fördelas rättvist mellan medlemsstaterna genom att medlemsstaterna har möjlighet att konkurrera på lika villkor på den inre marknaden.Fördelningsnyckeln består av tre komponenter; arbetskraft, tillgångar och försäljning.
Hello Skandia: Om kulturen på intranätet
Corporate spending on information technology is persistently increasing and a majority of companies are currently employing an intranet. Intranets have implications for internal communication but are also instruments for the dissemination of corporate culture. Existing research on intranets and corporate culture is limited to Swedish organizations within the industrial or IT-sector and to foreign companies. The purpose of this study is to understand how or if corporate culture can be embedded into an intranet. Specifically, this study addresses the research question: How is corporate culture communicated via an intranet in a Swedish service-sector company? We perform a qualitative case study and find that communication on intranets is still characterized by a traditional top down approach.
Forskningsområdet biblioteks- och informationsvetenskap vid Högskolan i Borås ? En bibliometrisk studie av den intellektuella basen 2001?2006
The aim of this study was to map the intellectual base at the Swedish School of Library and Information Science (SSLIS) at the University Collage of Borås, and to compare this intellectual base to the intellectual base of the research area Library and Information Science. This was done by analysing the citations in publications published, between the year of 2001 to the first quarter of 2006, by researchers at the institution, using the technique of author cocitation analysis. Cluster analysis and multidimensional scaling, statistical techniques that are traditional i the author cocitation analysis, formed an objective map of the intellectual base at the SSLIS. This map was then compared with three prior studies, that used the same technique to map the intellectual base of the research area. The result shows that the map of the intellectual base at the SSLIS consists of the specialities: user studies, library studies, culture/cultural policy, information retrieval, bibliometrics and information in organisations.
Varumärkesutvidgningar för Personliga varumärken vs. Företagsvarumärken - Same same, but different
Today, branding is not a phenomenon but rather a prerequisite for a brand to be able to both survive and grow stronger. During the last couple of years, personal branding has come to be an established term, just like corporate branding. With the growth of the social media and the thousands of ways to interact with each other personal brands face great competition. It is more difficult than ever to maintain a strong brand, partly because of this. There are several growth options for brands.
Global kapitalplacering men nationell bolagsstyrning?: En explorativ studie om valberedningsdeltagandet i svenska börsbolag med fokus på utländska institutionella ägare
[Abstract: This study examines the observed difference between Swedish and foreign owners when it comes to nominating committee participation. The background to the study is that foreign owners seem to participate in Swedish nominating committees to a lesser extent than their Swedish counterparts. The focus is on institutional owners and the companies studied are all listed companies who follow the Swedish code of corporate governance. Particular attention is paid to perceived differences in behavior that can be explained using the common corporate governance related theories of Exit, Voice and Loyalty as well as Agency Theory. These explanations are chiefly related to differences in attitudes regarding insider information, different knowledge levels regarding the purpose and workings of nominating committees of the Swedish kind as well as differences due to home market biases.].
Corporate branding identity och det symboliska värdet av ett nationsvarumärke
Frågeställning: Hur profileras ett företags corporate branding identity i reklamkampanjer till utlandet och hur stort utrymme får nationstillhörigheten i denna kontext? Syfte: Syftet med denna uppsats är att undersöka hur, varför och i vilken utsträckning företag använder sig av corporate branding i sin marknadsföring till utlandet, samt värdet av och i vilken utsträckning nationstillhörigheten används i det avseendet. Genomförande: Uppsatsen utgår ifrån teori omfattande traditionell marknadsföring, varumärken och reklam, nationsvarumärken och nationers image vilket relateras till corporate branding och modellen the corporate branding toolkit. Med hjälp av en semiotisk näranalys, av en av respektive företags kampanjer, försöker författarna skönja hur företagens corporate branding identity och nationstillhörighet speglas i marknadsföringen. Summering: Även om det bör råda balans mellan komponenterna i ett företags corporate branding identity kan tyngdpunkten variera beroende på företag.
Ränteavdragsbegränsningar : En analys av nuvarande ränteavdragsbegränsningar och alternativa metoder
Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.
Aortic Body Tumors in Dogs
The purpose of this essay was to review the literature and describe the patophysiology, diagnosis, microscopic and macroscopic appearance of aortic body tumors in dogs. The tumors originate from the chemoreceptor organs situated at the base of the heart. The chemoreceptor organs are neuroendocrine cells responsible for surveillance of changes in e.g. the blood pH. Aortic body tumors are rare and represent 7 % of the total cases of primary cardiac tumors in canines.
Batterilyft för telekom basstationer
The purpose with this thesis work was to design and build a technical aid for installingbatteries in telecom base stations. Today that job is done manually, since there is noequipment on the market for that purpose. Installing batteries in base stations manually isa very tough job.To get ideas for possible solutions a preliminary study on existing lift aids was done.From the preliminary study the conclusion that some kind of overhead crane would besuitable for the task was drawn. After that a lift for installing batteries in base stationswas designed, built and tested. The tests show that it is possible to minimize heavy liftingwhen installing batteries in telecom base stations, at a relatively low cost.ii.
Syra-bas och laktat hos kolikhästar :
Ten colic horses and seven healthy horses were included in a prospective study aiming to evaluate acid-base disturbances in colic horses. Traditional acid-base methods and measurements of lactate were used to study prognosis and changes before, during and after surgery. Strong ion gap, anion gap and base excess were compared to evaluate their ability to predict lactate.
Of the ten colic horses that went through surgery, seven survived, two were euthanised and one died. Significant differences in plasma lactate levels were seen between the group of survivals and non-survivals, p=0,000025. No differences were seen in pH and base excess between the two groups.
Kapitalstruktur : En studie av branschtillhörighets, storleks och lönsamhets inverkan på företags skuldsättningsgrad
The purpose of this essay is to study the impact of different factors on corporate capital structure. The factors studied in relation to corporate debt ratio are industry affiliation, size and profitability. The study involves all 252 companies quoted on the Stockholm stock exchange and cover a time period from 2007 to 2011. The result shows that branch affiliation has a significant impact on corporate debt ratios. Regarding size and profitability, however, these factors do not have an evident impact on corporate debt ratios..