Vad omfattas av undantaget för försäkringstjänster i 3 kapitlet 10 § mervärdesskattelagen? :

Dokumentationskrav vid internprissättning : En analys av lagförslagen till svenska dokumentationsregler i propositionen 2005/06:169

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

På vilket sätt förbereder sig kreditinstituten inför avskaffandet av revisionsplikten?

Sedan 2003 har Bokföringsnämnden (BFN) arbetat med ett projekt innehållande redovisningsförenklingar. 11 juni 2008 beslutade BFN att ge ut allmänna råd och vägledning för mindre företag, K2. (BFNAR 2008:1) De företag som innefattas i K2 är en stor grupp med 96 % av alla svenska aktiebolag. Kritik som BFN har fått är att enheten jobbar under knappa resurser och att de största företagen inom K2 kommer att ha svårt att redovisa med en rättvisande bild.Hur är kunskapen om och behovet av BFNAR 2008:1 för det övre segmentet inom kategorin K2 i dagsläget?Syftet med denna uppsats är att undersöka behovet hos företag i det övre segmentet inom kategorin K2 samt att se hur kunskapen och attityden är till BFNAR 2008:1.

K2 : Finns det ett behov hos företagen i dagsläget?

Sedan 2003 har Bokföringsnämnden (BFN) arbetat med ett projekt innehållande redovisningsförenklingar. 11 juni 2008 beslutade BFN att ge ut allmänna råd och vägledning för mindre företag, K2. (BFNAR 2008:1) De företag som innefattas i K2 är en stor grupp med 96 % av alla svenska aktiebolag. Kritik som BFN har fått är att enheten jobbar under knappa resurser och att de största företagen inom K2 kommer att ha svårt att redovisa med en rättvisande bild.Hur är kunskapen om och behovet av BFNAR 2008:1 för det övre segmentet inom kategorin K2 i dagsläget?Syftet med denna uppsats är att undersöka behovet hos företag i det övre segmentet inom kategorin K2 samt att se hur kunskapen och attityden är till BFNAR 2008:1.

Factors affecting crop insurance decision : a survey among Swedish farmers

Farmers are constantly facing changes, and the exposure to risk requires monitoring these changes. Financial risks, institutional risks, market risks and production risks are the different risk categories that the farmers face. Production risks stems from factors the farmer cannot affect or is beyond his control. The crop?s output is the basis for the primary income of agricultural operations, which is why it is important for farmer to manage their production risk. A tool to reduce the consequences of production risks is crop insurance.

Tillämpning av prissäkring i spannmålsodlingen : en jämförelse mellan svenska lantbrukare

The grain market is facing substantial changes. Tradionally, cereal has been a supply-led market i.e. supply conditions have had a major impact on price level or indirectly, through market interventions implemented through the Common Agriculture Policy (CAP). Just a few years ago, Sweden and the EU were not affected so strongly by world market prices for cereals. EU was a surplus-area and to a substantial degree a local market.

Hur kan företag med lågengagemangsprodukter gå tillväga för att uppnå emotionell och sann lojalitet gentemot kunderna? : En kvalitativ studie på SCAs produkter Edet papper och Libresse

In a competitive market as supermarkets, hundreds of the same products fight for attention in the shops. Every day thousands of targeted advertising messages is given to us. As a natural result of all this, power is transferred to consumers. You can no longer differentiate yourself by only price and function, thus companies must play on the emotional aspects and create a relationship with consumers. A key to success is to understand people's emotional needs and then satisfying them.In various journals and papers you can find highlighted success stories of strong brands such as Harley-Davidson, Apple and Virgin Airlines.

RAMVERK FÖR EFFEKTIV KUNDSUPPORT : Utifrån ITIL, CRM och supporthantering på mjukvaruföretaget Medius AB

The goal of customer support is to help clients achieve maximum value in their services and products. Customer support is the public face of a company, which means that it is important to give the customer a positive experience and live up to customer expectations. Efficient customer support has become more important and studies show that customers who leave a company do so because of poor service. Customers' growing demands for higher quality and easier access to services means that companies must recognize the need to satisfy each customer. It is important that each customer receives the attention required and that customer needs are met quickly and flawlessly.

Pedagogens inverkan på elevgruppens beteende i klassrummet

 My goal with this essay was to find out what makes certain teachers more successful than others to hold good and well functioning classes. This is important because this in turn affects the learning of the students. I wanted to find out what factors people within the world of research have pointed out as important aspects when creating a good teaching situation, with focus laying on the teacher?s behaviour in the classroom. In my investigation I have used qualitative research, observing two upper secondary school classes, for a total of nine lessons during a two-week period. In my observations I wanted to see if the class as a whole was behaving differently when interacting with different teachers.

Trädgård - en angelägen fråga : Carl Adam von Nolcken, Jordberga gods och trädgårdskulturens främjande i Skåne 1834-1857

Baron Carl Adam von Nolcken was born in 1811. In 1834 he took over Jordberga Estate in the South of Skåne from his father. The estate remained in his possession until his death in 1857. von Nolcken was interested in agriculture and horticulture from an early age and attended the newly started Institute of Agriculture, Degeberg in Västergötland in the early 1830:s. At Degeberg, von Nolcken learnt all about modern farming methods, which he put into practice on his own estate. von Nolcken was one of the persons who during the mid 19th century worked intensely to develop horticulture and the art of gardening in Skåne.

Titta dom snackar! : En studie i svenska politikers försvarstal

Political scandals are constantly abound in the media, rulers face the global tribunal of the mass media and are forced to defend their actions and above all, their position in society. This essay concerns itself with that defence ? more specifi- cally with the defence of four Swedish politicians in high office during four different scandals. Gudrun Schymans? eva- sion, Laila Freivalds? dealing with the tsunami disaster in Thailand, Annie Lo?o?fs? tangle concerning representation notes and public documents and Tobias Billstro?ms? statements concerning undocumented immigrants and asylum seekers.

Felbegreppets tillämpning på skogsplantor

Uppsatsen behandlar felbegreppets tillämpning på skogsplantor. Lagstiftningen inom området skog och skogsplantor är relativt omfattande men skogsplantor är biologiska produkter varför lagstiftning inte helt kan förhindra att skador eller sjukdomar ändå uppstår. Det är helt enkelt inte möjligt att framställa skogplantor utan att en viss andel av dem är behäftade med fel. Då det är en mängd sammanverkande faktorer som kan bidra till skador eller plantors död kan det vara svårt att fastställa om orsaken till skadan/plantdöden var att hänföra till plantorna eller faktorer i uppväxtmiljön. Svårigheter att fastställa orsaken kommer därför bidra till svårigheter för skogsägarna i samband med reklamation.

Ekonomiska konsekvenser av förändrad röttolerans vid Bravikens Pappersbruk :

The competition for Norway spruce pulp wood in Central Sweden increases, forcing the supply-structure of Holmen to face two important challenges. Firstly, it is of the outmost strategically importance to secure the long-term supply of Norway spruce pulp wood to the industries. Secondly, Holmen desires to increase the obtainable volume of Norway spruce pulp wood. This would enable the company to choose volumes in the lower price-segments and thereby decrease the dependency of costly marginal volumes. As this work shows, one part in managing these challenges could be to lower the quality standards concerning root rot (Heterobasidium annosum). Facts presented in the work shows that: 1. Technically, the TMP-industry of Braviken can handle a much more rotted pulp wood than that used today, although the cost of refinement increases.

A resource based view of productivity, firm growth and technical management tools : a case study of Swedish large-scale farms

The past and ongoing structural change in Swedish agriculture has led to an increasing number of large-scale farms. The biological factors associated with large-scale farming operations may cause increasing variability, risk and reduced yields due to sub-optimal timing and management of field operations. The theory of economies of scale suggests that largescale production may benefit from lower costs due to scale efficiencies. Thus, large-scale farms may face cost reductions in terms of long term inputs factors, e.g. agricultural machinery.

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