Sökresultat:
942 Uppsatser om Income tax: joint venture: R - Sida 47 av 63
Relationsmarknadsföring : En fallstudie av reklambyråer
AbstractThe development of new economies from the industrial revolution to the information society of today has led to an increase in goods, services and information technology. It has also affected the way that organizations are formed and shown that organizations transform more and more into networks. This has left an impact on the concept of marketing and an increase in the handling of internal relations within companies. The marketing concept has developed from the 4P:s, price, place, product and promotion, to relations marketing as a new perspective.This study focuses on a description of relations marketing in medium - sized advertising agencies. The advertising business has a long history of close customer relations and advertising agencies strongly depend on new customers.
40 kap. 12 § Inkomstskattelagen : En rättslig analys av lagrummet
Enligt huvudregeln i svensk skatterätt ska företag som tidigare år redovisat underskott dra av underskottet det följande beskattningsåret. Till huvudregeln följer begränsningar i avdragsrätten, vilka aktualiseras först vid ägarförändringar. En begränsningsregel som har fått mycket uppmärksamhet är den som följer av 40 kap. 12 § Inkomstskattelag 1999:1229 (IL). Paragrafen infördes ursprungligen för att begränsa handel med underskottsföretag.
Samverkansavtal, medbestämmande eller kringgående av MBL?!
AbstractIn this study, then collaboration agreement impact of the work on 11 and 19 § § MBL are studied. The employer and collective agreements bearing employee union are often involved in collaborative agreements to facilitate cooperation between them. Issues addressed to collaboration areoften questions related to employee participation. The purpose of this study is to investigate two local employers and related collective bearing employee unionsview of the cooperation agreement related to the MBL. The purpose leads to these questions:?How can co-operation agreements affect 11 and 19 § § MBL??What are theadvantages and disadvantages cooperation agreementscan lead to, regardingemployer disclosure and negotiation duty?To try to sort out these issues are interviews conducted to create a greater understanding of the work of the Cooperation Agreement between organizations and how it affects them.Results of the study suggest that collaboration agreement leads to simplifications in the work of the employer's information and bargaining duty.
Going Green - Why and How Thule Should Make Environmental Issues a Part of Their Business
Problem: When opening a newspaper today there is a good chance that the headlines have something to do with recent developments in the global climate debate. This development is forcing companies to take action. The problem for many companies, including Thule, is that they are unaware of the environmental work conducted throughout their value chain and also what they need to do to become green. Thule, a company with a strong focus on profitability and growth, will not make environmental issues a part of their core strategy unless it can be shown that economic incentives exist. With this thesis we will try to build a case that will help Thule, and also other companies, see the possibilities a green venture brings with it.
Beslutsprocesser i fastighetsbolag vid energiinvesteringar
Municipal Real Estate Companies runs by a political boarder who makes decisions in large investments. In some cases the municipal counter have to take the decisions about big and expensive investments. A successful investment needs to be built on solid ground.Media has lately focused on energy topics as a part of the environmental discussion and the real estate companies tries to use the new technology that the market has provided. Energy investments in new buildings are not longer a small part of the energy saving program. Long-term investment demands needs large knowledge and awareness about the energy topics that have recently grown in the municipal real estate companies.
Den åländska hembygdsrättens omgestaltning - Från jordförvärvsskydd till regionalt medborgarskap
This article seeks to re-imagine the Alandish hembygdsrätt to a regional citizenship. Hembygdsrätt is a judicial tool that regulates acquisition of property and voting rights. Its a central part of the autonomy as it constitutes a social-border between Finns and Alanders.However as Åland and Finland became members of the European Union questions arouse concerning the legitimacy of the current statues. The community argued that it could be considered as a breach of the anti-discrimination principle. Therefore Alandish autonomy was recognized as an exception in the joint-accession treaty of Finland and Åland.
Undersökning av dikromatfria flotationsmetoder för att separera koppar/blymineral
Studiens syfte har varit att få en fördjupad förståelse för partnerkonflikter vid ojämn ägarfördelning i internationella joint ventures (IJVs). Syftet adresseras med två forskningsfrågor; (1) När IJVs har ojämn ägarfördelning, vilka partnerkonflikter riskerar att uppstå? (2) När IJVs har ojämn ägarfördelning, vad är särskilt relevant att beakta för minoritetsägare för att undvika partnerkonflikter? För att bemöta syftet och besvara forskningsfrågorna har studien haft en explorativ karaktär med en induktiv forskningsansats, där en fallstudie har undersökts kvalitativt. Primärdata bestod av tolv semistrukturerade intervjuer och sekundärdata bestod av mejlkonversationer samt formella dokument, såsom avtal och statuter.Resultatet från studien visar att partnerkonflikter riskerar att uppstå i avtals olika dimensioner; termspecificitet, anpassningsbarhet och ansvarsförbindelser. Det visar även att partnerkonflikterna i avtalet påverkas av personer i IJV:et samt omgivningen som avtalen ska fungera i.
Internationell jordbruksmark till salu - Nationell suveränitet, fattigdomsbekämpning & visionen om en hållbar utveckling
During 2008 we experienced an expansion of large scale investments in foreign farmland. This increasing trend has become a political hot-spot, but there is not much research available within the field. Due to a lack of research it remains a vital task to outline the potential effects of this trend. Drawing on existing ideas from some of the main actors within the field, The Food and Agriculture Organization of the United Nations (FAO), The World Bank, International Food Policy Research Institute (IFPRI) and the latest G8 summit on agriculture, four main purposes are set out for this paper. First, to outline some of the underlying mechanisms behind the trend is considered crucial for the understanding of the nature of these investments.
Investeringsbeslut för småskalig vindkraft : en fallstudie
Wind power is one of the sources of renewable energy which has to be developed further in order to lessen our dependence on non renewable sources of energy. It's mainly oil and coal which have to be replaced by green energy. Wind power is already established in many countries, for example Germany, The United States of America and Denmark but it has to be continually developed and expanded to meet the needs of the growing energy consumption in the world. During the last few years many types of small wind turbines have appeared on the market. These small wind turbines are an alternative to the big wind turbines or power generators which demand huge sums of investment money.A new target group can now buy the small wind turbines in order to cover their own usage of electricity.
Small scale pig production in Takeo province ina rural area of Cambodia
Cambodia, in Southeast Asia, has tropical monsoonal climate with distinct dry and rain seasons. Many people are poor and live in rural areas. Farmers mainly culture rice, and raise pigs, cattle and poultry as well. During two months, a minor field study was performed in Cambodia. The main purpose was to evaluate the impact of contributions done by projects that started in 2005 and were managed by the local organization CelAgrid.
Locally valued habitats, species and sites and their significance for collaborative land use planning around Manusela National Park, Central Seram Island, Moluccas, Indonesia
When new land use policies are made, opinions of stakeholders need to be taken in account, to avoid future conflicts. The motivations of commercial enterprises are often clear and easily communicated but due to inaccessibility and language barriers the indigenous people?s perspectives and needs are harder to reveal. This study therefore aims to identify species and sites of importance for the local people in Masihulan village on Seram Island, East Indonesia. This is a first step to facilitate better integration of local people´s needs into local government decision-making processes.Researchers at the Center of International Forestry Research (CIFOR), with headquarter in Indonesia, have developed an approached called ?Multidisciplinary Landscape Assessment? that aims to assess important natural resources for local communities in tropical countries.
En för alla, alla för en : Vad är sammanhållning och vilken innebörd har begreppet sammanhållning för SISU`s idrottskonsulenter.
The purpose of this study was to find out how SISU reason about cohesion with respect to its own operations, as sports consultants.There is no previous research on how sports consultants using cohesion as a pedagogical tool. However, there is research on cohesion linked to sport. Earlier research sees cohesion as a multidimensional phenomenon. This means that multiple factors determine the experience of cohesion. Such factors include how how-knit the team or group are, individual and joint objectives and that the individuals share common experiences.
Åre kommun och klimatförändringar : En studie kring hotet mot Åre kommuns vinterturism och dess anpassning till framtida klimatförändringar
Today?s climate research shows that the climate may increase its temperature. One sector that is being threatened by global warming is the winter tourism of the Swedish municipality A?re. Tourism is an important economical source of income in A?re and is now threatened by a shortened winter season.
Aktievärdering : aktievärderingsmodeller och dess tillämpning vid privatplacering
Background The stocksaving has during the last century increased and become more popular in Sweden and during the last 20 years the number of Swedes who save in stocks has more than doubled. While the interest in stocksaving has increased so has the interest in private saving. Today there is a group of people who live of the income which is generated from the stockmarket, they are called ?Daytraders? and they do ?Daytrading?. They constantly observe the stockmarket and act as soon as new information that can affect the stockrate is revealed.
En interoperabel sjukvårdskedja? : En komperativ undersökning av Sveriges och NATO:s sjukvårdskedjor och doktriner
Interoperabilitet blir viktigare och viktigare för Sveriges del, även för funktionen sjukvård. Denna uppsats kommer att behandla likheter och skillnader mellan sjukvårdsdoktriner, handböcker och reglementen med NATO:s och framförallt Norges motsvarigheter, för att undersöka om den svenska Försvarsmakten sjukvårdsorganisation är interoperabel, och för att finna saker som kan förändras för att öka effektiviteten och interoperabiliteten. Under uppsatsen dras slutsatser som att svenska Försvarsmakten tagit åt sig stora delar av de kunskaper som NATO tidigare har gjort. Sverige ?kopierar? delar av NATO:s doktrin för sjukvård, NATO AJP-4,10 Allied joint medical support doctrine.