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203 Uppsatser om Indirect Tax Law - Sida 2 av 14
Critical Success Factors When Performing a Superior Supplier Evaluation ? a Benchmark Study at Sony Ericsson and Tetra Pak
Problem discussion: Long-term supplier relationships have become more common. Hence, supplier evaluation is a critical activity for many companies. However, making a relevant supplier evaluation is time consuming. Therefore, it is important to decide which of the suppliers to put an extra effort on. Should all suppliers be evaluated in the same way? Previous, focus has been on purchasing of direct material.
Evaluation of indirect blood pressure measurement, plasma endothelin-1 and serum cortisol in clinically healthy horses
Equine metabolic syndrome (EMS) it?s a clinical condition that includes obesity, regional adiposity, insulin resistance (IR) and laminitis. A similar syndrome exists in human medi-cine, the metabolic syndrome (MS), were systemic hypertension also is a prominent fea-ture. The systemic hypertension seen in humans with MS is partly due to a vascular endo-thelial dysfunction with an enhanced endothelin-1 (ET-1) mediated vasoconstriction. There are indications that systemic hypertension might be a feature in EMS as well but if ET-1 is involved in the development of the systemic hypertension in horses is not known.
Den militära nyttan av kurskorrigerande tändrör
Sveriges ökade engagemang i internationella konflikter har förändrat under vilkaformer och i vilka miljöer som dagens militära operationer genomförs. Framföralltinnebär det att alla insatsförband inom Försvarsmakten ska kunna verka inom allakonfliktnivåer och i de flesta miljöer, även i urban terräng. Som en följd av dettauppkommer nya behov och krav på den indirekta bekämpningsförmågan i form avprecisionsbekämpning.Syftet med föreliggande arbete är att kartlägga om, och till vilken grad, ettkurskorrigerande tändrör bidrar till att öka den taktiska effektiviteten förstådd somverkanseffektivitet, kostnadseffektivitet, logistisk effektivitet samt minskad oönskadsidoverkan. Kartläggningen sker genom en komparativ litteraturstudie medkompletterande expertintervjuer.Med hjälp av kurskorrigerande tändrör som medger nära precisionsbekämpning kanen rad vinster erhållas. Exempel på sådana vinster är minskad spridning samt ökaddimensionering av verkan, minskad risk för oönskad sidoverkan, en lägre totalkostnad för ammunition samt minskat behov av transporter genom ökad effekt av detenskilda skottet..
Sexmånadersregelns förenlighet med EU-rätten
The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.
Minnen i marknadsföring: Nostalgia in advertising, communication effects, relationships and critical periods for establishing emotional bonds to collective events
Many perceive a boom in nostalgia and what is retro, especially within the marketing discipline. This thesis studies how nostalgia functions in the advertising context and aims to shed light on which effects there are from nostalgia evoking communication, what connections there are with other important factors as well as aspires to develop the understanding of the underlying psychological aspects and the emotional bonds to events (as nostalgia evoking stimuli in the thesis), which pave the ground for nostalgic emotions. Point of origin has been classical measures of communication effects and models of connections and causality and to these important factors have been added. Results show clear connections and correlations between nostalgia and positive communication effects, even with control for other factors that may interfere. However, the results show that some factors have moderating effects that should be important to take into consideration, namely how well the brand and the event in the ad are perceived to fit the advertising context.
Memories in Marketing: Nostalgia in advertising, communication effects, relationships and critical periods for establishing emotional bonds to collective events
Many perceive a boom in nostalgia and what is retro, especially within the marketing discipline. This thesis studies how nostalgia functions in the advertising context and aims to shed light on which effects there are from nostalgia evoking communication, what connections there are with other important factors as well as aspires to develop the understanding of the underlying psychological aspects and the emotional bonds to events (as nostalgia evoking stimuli in the thesis), which pave the ground for nostalgic emotions. Point of origin has been classical measures of communication effects and models of connections and causality and to these important factors have been added. Results show clear connections and correlations between nostalgia and positive communication effects, even with control for other factors that may interfere. However, the results show that some factors have moderating effects that should be important to take into consideration, namely how well the brand and the event in the ad are perceived to fit the advertising context.
Vilometabolism hos barn och ungdomar med Cerebral Pares : En deskriptiv korrelationsstudie
Background: Cerebral Palsy is usually divided into three subgroups: ataxic, spastic and dyskinetic, where children and adolescents can, because of misestimation in nutrition and energy intake, suffer from weight problems.Aim: To compare calculations with equations with the individual's measured RMR in the subgroups, to see if any equation is more suitable. This could be used as a tool to calculate the resting metabolism at times when it is not possible to perform clinical measurements.Method: The RMR has been measured in 37 children and adolescents aged 3-15 years through indirect respiratory calorimetry. Those values have been compared with calculations from five equations. The results were then analyzed in order to find if any equation is better to apply for calculating resting metabolism for each subgroup.Results: The ataxic group was overestimated by 56.5% of the calculated values. WHO/FAO/UNU?s equation indicates a significantly strong correlation between the measured and calculated values (r=0.85, p<0.05).
A screening for Schmallenberg Virus among sheep and goats in Tanzania
Schmallenberg virus (SBV) is a novel arthropod-borne orthobunyavirus emerging in Europe in 2011 to 2012. Acute SBV infection causes diarrhoea, fever and reduced milk production in dairy cattle, but it is mainly the reproductive disorders (abortions, malformed foetuses and stillborn animals) in ruminants that have caused substantial economical losses. The prevalence of the virus outside of Europe is poorly investigated. SBV or SBV-like antibodies were detected in Mozambique in 2013, which raised interest for a similar study in Tanzania.
In this study in Tanzania, blood samples were collected from 478 sheep and goats from 39 herds in 15 different villages in three districts, covering areas in the north, south and east of Tanzania. The epidemiology of the virus was investigated by tracing antibodies by ELISA and mapping of the virus by PCR was started.
Polletten har inte trillat ner, ännu? Bankernas hållbarhetsredovisning håller inte måttet!
The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).
Militära ?mobil-appar? : Den militära nyttan med kommersiell teknik för militära ändamål
The transformation of the Swedish Armed Forces is bringing about major changes in many areas. Indirect fire is one capability affected by these changes. Financial savings, a shrinking organization and higher eligibility requirements mean that fewer soldiers will gain access to exclusive high-tech support resources such as the JAS 39 Gripen aircraft and the ARCHER artillery system. This thesis aims to examine whether access to indirect fire capability can be increased through the use of civilian products and communication networks. Technology development in the civilian mobile communications area is exponential and nations such as the USA, facing challenges similar to those of the Swedish Armed Forces, devote substantial resources to research and development.
Corporate Social Responsibility : en koppling mellan marknadsföring och finansiering
Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.
Religionsutövning i arbetslivet : Ett nyanserat perspektiv på hur religiösa intressen kan tillvaratas på den svenska arbetsmarknaden
The aim of this essay is to investigate how a demarcation is made between employees? right to religious freedom next to employers? interest in running their enterprise in an efficient way. Case law shows that the Arrowsmith-principle forum internum and forum externum could be used when a demarcation has to be made. Furthermore, case law shows that that the employee?when accepting a contract of employment?have accepted certain restrictions of his or her religious freedom.
Integrerat Performance Management System -En studie om ett ledningssystems påverkan inom Volvo
The research within the management control systems-field and more specifically performance management has been rather shallow and not much has happened the last decades besides the balanced scorecard. The researchers see a lack of studies focusing on the effects of an integrated performance management system and also how it affects the different hierarchical levels and the tasks to perform.We decided to perform an essay with case study-characteristics by looking at both the strategic and tactical level at Volvo Group, or more specifically Group Trucks. We performed three different interviews, one at the group level and two at the division level. The aim was to see what effect an integrated performance management system had on the tactical level (i.e. the divisions).Our findings and corresponding analysis suggested that Volvo was a rather centralized company in order to get the performance management system to work by enabling a ?weekly control?.
Frihet i datorspel
A game designer has to consider several aspects when he or she is designing a game. One of those aspects is the perceived freedom in the game by the player. There exist several methods to facilitate this perceived freedom in the design phase of the game. This thesis presents, in a qualitative methodology, a number of these methods a game designer might utilize to give the player a heightened sense of freedom for an improved gaming experience. Included herein are such elements as indirect control, linearity, storytelling and level design..
Effektivitetsmätningar i inköpsfunktionen
The objective of this study is to determine if and how Swedish businesses measure the efficiency of their purchasing departments.In this study I have interviewed six medium to large successful companies and asked them· Which ratios they use to measure the efficiency of their purchasing departments· Why they use these ratios and· How the results of these measurements are usedI can conclude that although there are no ratios or other measurements that directly measure the efficiency of purchasing indirect measures do exist.The measures applied are usually the result of demands from management and the results are reported back to management and used to follow development within a particular field of purchasing. Benchmarking, especially external benchmarking, is unusual..