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543 Uppsatser om Double taxation agreements - Sida 35 av 37

Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The Role of Most Favoured Nation Treatment

Summary Title: Taxes and Human Capital as Determinants of Foreign Direct Investment in EU: The role of Most Favoured Nation treatmentAuthor: Andreas HelmerssonSupervisors: Cecilé Brokelind and Rikard LarssonProblem discussion and problem Formulation: The recent year?s rapid increase in foreign direct investment (FDI) is a clear indication of increasing globalisation. In order to stay competitive companies must take advantage of talented people, new technology and new markets around the world. Not only companies but also countries and regions, such as EU, need to take advantage of globalisation and the advantages that come with the increase in FDI around the world. Studies have shown that FDI does not only make companies more competitive but it also stimulates the economic growth of the region where the FDI takes place.

Internet and the digitalization of products: A potent mix or recipe for disaster? A case study of the music industry

The purpose of this thesis is to analyze how the ongoing controversy surrounding the Internet, the phenomena of digitalization and file sharing will affect the music industry in the form of the ?big five? labels. Furthermore the thesis aims to present a recipe of strategies for the companies? survival by studying their situation through a theoretical perspective in conjunction with a comparative analysis with industries facing the digitalization challenge. The theoretical contribution lies in the strategic perspective at an industry level.

En studie av enskild näringsverksamhet, handelsbolag och aktiebolag : Vilka fördelar och nackdelar finns inom respektive företagsform?

Titel: En studie av enskild firma, handelsbolag och aktiebolag - Vilka fördelar och nackdelar finns inom respektive företagsform?Nivå: C-uppsats i företagsekonomiFörfattare: Camilla Köhler och Petra Alperud WennemyrHandledare: Markku PenttinenDatum: 2013-februari Syfte: Syftet är att utreda skillnaderna mellan enskild näringsverksamhet, handelsbolag och aktiebolag och dess fördelar och nackdelar. Genom den empiriska forskningen presenteras för- och nackdelar med respektive företagsform, sett ur företagarens perspektiv utifrån beskattning, finansiering, risker, bransch och storlek.    Metod: I denna uppsats har en deduktiv ansats använts. En kombination av kvalitativ och kvantitativ metod har utnyttjats.

Effects of ten year old enrichment plantings in a secondary dipterocarp rainforest : a case study of stem and species distribution in Sabah, Malaysia

Large areas of forests in the tropical region have during the last decades been lost and converted to new land uses while other areas have been degraded into secondary forests. These secondary forests need to be restored and rehabilitation through enrichment planting and liberation may help to speed up the recovery process. The objective of this thesis was to evaluate a rehabilitation method that includes enrichment planting, slashing of weeds and girdling of unwanted trees. The site for the project is situated in Sabah, Borneo in a secondary forest which had been logged and burnt by a wildfire. The project?s goal is to rehabilitate and increase biodiversity through enrichment planting of seedlings mainly belonging to the family Dipterocarpeaceae (dipterocarps).

Försök med olika såmaskiner vid konventionell sådd och direktsådd

In this thesis, two studies with different drills were included. In one of the studies two drills were compared: Väderstad Rapid and Väderstad Spirit. In the other study various drills for direct drilling were compared. The study with Rapid and Spirit was placed in two locations with different autumn tillage; one on ploughed land in Uppsala and one on cultivated land in Västerås, both with relatively high clay content. Rapid drills have a single disc coulter, while the Spirit drills have a double disc coulter. Various aspects were compared such as aggregate distribution, seed placement, emergence, crop yield and economic outcome.

Insatser och åtgärder för främjandet av laddelbilar i Sverige

To achieve the goal of fossil independency in the Swedish vehicle fleet in 2030, it would be important to substantially increase the proportion of electric vehicles, both BEV:s (Battery Electric Vehicles) and PHEV:s (Plug-in Hybrid Electric Vehicles). The Swedish Energy Agency has funded numerous research and development projects about electric vehicles in recent years. An important task for the Swedish Energy Agency is to allocate state funds to those projects with the greatest potential to contribute to increased establishment of electric vehicles in society. The purpose of this work is mainly to understand the efforts and measures that can make the market for electric vehicles to grow. The report can contribute to a better understanding of how far the research on electric vehicles has come and what has to be done in the future to promote the establishment of electric vehicles. Another aim for this report is that it should serve as a basis for future decisions by the Swedish Energy Agency on which projects that will be funded with state funds.

Rekryteringshinder : En undersökning om vilka interna faktorer som hindrar svenska företag att rekrytera fler kvinnliga toppchefer.

Som en konsekvens av globaliseringen leder förändrade konkurrensvillkor till allt högre krav på dagens organisationer och kompetensen på dess medarbetare. Dessa förändringar har bland annat lett till att färre människor idag vill bli chefer och privat och offentlig sektor hotas av att lida brist på chefskandidater då allt färre människor säger sig vilja göra de uppoffringar som chefskapet innebär.Män har under årtionden dominerat inom de flesta positioner i arbetslivet. Trots att en lika stor andel kvinnor som män idag arbetar, lever dessa traditioner och könsstrukturer till viss mån kvar i moderna företag.Den största delen av alla nyutexaminerade akademiker är idag kvinnor. Många av dessa är till högre grad än män intresserade av att göra karriär. Trots att företagen väntas lida brist på framtida chefskandidater och trots att de flesta som ändå är villiga och utbildade nog till att bli chefer, är kvinnor, tycks det fortfarande vara något som hindrar företagen att rekrytera dessa till toppchefspositionerna.Denna studie belyser de interna faktorer som hindrar svenska företag att rekrytera fler kvinnliga toppchefer.

Skapande möten - en studie i interaktionism och skapande i musik

Title: Creating meetings - a study in interactionism and creating music. In this study I had my focus on teenagers in a school class. My aim was to explore how pupils experience the processes of creating music together and how they choose to organize their interactions during these creative processes. As analytical tools I used sociological and sociopedagogical concepts and theories. Interactionism provided models toward individualization as well as socialization, related to learning, knowledge and creativity.

Risk och osäkerhet på fastighetsmarknaden : London & Stockholm

Background and research problem: The former highly inflationary property market is currently undergoing a stagnation process. Investors have been used to annual growth figures in double digits,but now this is no longer considered to be a realistic outlook for future years. According to a report from PriceWaterhouseCoopers and Urban Land Institute, published by Avanza Wealth Management,the three most attractive markets for property investment in Europe are London, Paris and Stockholm. Because of this the authors have focused their investigation on two companies in the London andStockholm. The authors will additionally use an international bank, an estate agent and a consultancy firm for further information, with regards to the property market and risks associated with these typesof investment in particular.

Skogsbränslekedjan och behov av avtalsmallar för skogsbränsleentreprenad

Användningen av bränslen med skogligt ursprung har i Sverige ökat stadigt sedan 1980-talet. Tänkbara anledningar till ökningen är en ökad medvetenhet kring enregisystemens miljö- och klimatpåverkan samt att energipriserna stigit och gjort det lönsammare att ta ut bränslesortiment från skogen. De främsta förbrukarna av dessa bränslen är idag den svenska industrisektorn och kraft- och värmeverk. Samtidigt som denna ökning har skett så har stora förändringar gjorts inom det svenska skogsbruket vilket gått från att inom drivningen haft många människor anställda till att idag vara så gått som helt entreprenörsbaserat. Även dagens uttagssystem för skogsbränslen är entreprenörsbaserade och förädlingskedjan för skogsbränslen sköts idag av ett fristående entreprenadföretag som utför de olika processerna i kedjan. Syftet med denna studie är att kartlägga hur uttaget av skogliga bränslesortiment går till idag och hur avtalsförhållandena för de till uttaget och vidareförädlingen kopplade tjänsterna ser ut.

Gestaltningsfloran : en brygga mellan hortikultur och biotopgestaltning

Contemporary plant design can be examined by how it relates to two extremes - Nature and Art. This idea is explained by Noel Kingsbury in the book The Dynamic Landscape where he places designers and their projects on a gradient (Kingsbury, 2004). Nature, one of the extremes can be represented by a dynamic, species-rich plant design with native species and with nature as the ideal. The other extreme - Art implies a more static view on plant design. Here, the designs consist of colourful flowers, exotic species and cultivars with double flowers.

Livet mellan husen : ett utvecklingsförslag för Disagården

The open air museum of Disagården is situated in the Old Uppsala parish, Uppsala municipality, are projected to portray a double row village, before the land enclosure, on the Uppsala plain during the 1860s and 1870s. Disagården operates under the County Museum of Uppland and serves as an exhibit of Uppland's farming culture during the late 19th century. However, an open-air museum is a complex institution where many interests are linked together. Disagården aims to simultaneously portray an historical environment while offering broad public appeal. The Disagården open air museum was inaugurated in 1931 and consists of relocated buildings that together form three farm complexes "Gränbygården", "Skuttungegården" and "Bärbygården". The thesis explores how the close surroundings of a typical farm in Uppland looked during the 1860s and 1870s. This historical depiction has then been applied to Disagården in a development suggestion creating a foundation from which Disagården can structure the close cultivation of the different farms. The basis of the development program has primarily been compiled through archival and literary studies but also through on-site visits and interviews. How did the concept of open air museums start and what were the ideas behind the concept? Which external influences affected the situating of cultivations and buildings? Which crops and species were present on the farms in Uppland during the specified time period? What was the relation of the different structures to each other? Which organizations had influences on the farmer's household of the Uppland plain? The thesis attempts to clarify the answers to these questions. The influences affecting on the farmer's household in Uppland were probably numerous.

Värdering för markåtkomst vid järnvägs- och motorvägsbyggnation : en fallstudie av intrångsvärdering i området mellan Örebro och Arboga

The purpose of this work has been to investigate if there are any differences in the valuation process at infringements when highway and railway are built. The work has mainly been concentrated on the negotiation process in which The National Railway Department (Banverket) and The National Road Administration (Vägverket) try to get agreements with the land owners. The agreement includes compensation for infringement effects that affects the landowner?s property. The National Road Department uses the road law (Väglagen) when a highway shall be built.

Subventioner och hyresrätter? En bostadspolitisk studie

Since the early 1940s in Sweden, subsidies have been a recurring feature in housing politics.Throughout history, these have been used as a management measure to control theconstruction of housing and to promote the Swedish welfare state. The political parties aretoday disagreeing on how much responsibility the state should carry for citizens housing. Tosolve the conflict, the dwelling has to be defined. Is the dwelling to be considered a socialright, like education and healthcare or is the dwelling to be considered a product for the freemarket, driven by supply and demand?The positive population growth in Stockholm has lead to an increased demand for dwellings.The supply of dwellings has not been growing at the same rate, which has implied higherhousing prices and longer wait for rented apartments.

Att effektivisera ett förvaltarbolag

Executive SummaryThis final thesis has examined the effects of an increased centralization and better coord­in­ation of the distribution logistics at ABB in Västerås. The company is today strongly decent­ralized and there is a minimum of collaboration between the 20 business units. This is why the questions were raised; how could the business units coordinate outbound logistic activities and what effects would that provide. The obj­ect­ive of this final thesis is to provide basic data for a future decision-making which desc­r­ibe these effects.The report has mapped out the factors that are important to ABB in an evaluation of their logistic activities and how the outbound logistics work today. The four factors are cost efficiency, delivery service, environmental impact and logistics capability.

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