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2662 Uppsatser om Tax avoidance with the use of interest deduction - Sida 18 av 178
Att utmärka sig bland konkurrenter vid ett lågt produktengagemang : En fallstudie av mejeriföretaget Valio
The purpose of this study is to create an understanding of how a company selling commodity products works to create interest and loyalty among customers and how to stand out relative to competition. Based upon present theories within marketing communication, a comparison is made with actual market information to understand how well the theory can predict reality. The study is applied to the dairy industry with the company Valio as the bench mark. In total four persons have been interviewed, marketing manager and category manager at Valio Sweden, and also project manager and art director from their advertising agency. The qualitative data obtained has been compared to predications given by theory.
Varför vill ingen utmana Teracom och Boxer? : En fallstudie av den svenska marknaden för överföring av marksänd digital-tv
The case study we conducted describes market for transmission of terrestrial digital TV. The purpose of this study is to find out what hinders potential entrants from entering the market as well as to discuss possible competitive strategies for potential entrants. Our conclusion is that even though the market for transmission of terrestrial digital TV can be viewed as attractive due to its fast growth, there are barriers to entry that block companies we identified as potential entrants from entering the market. The industry experience of the current market players (Teracom and Boxer) along with their knowledge of the consumers and the fact that Teracom is a multi-business company are some of the factors to be taken into consideration. Switching costs is the most important barrier to entry for the industry.
Reaktionerna på Tage Erlanders metalltal : En analys av aktörers identitet och intressen
The Swedish Prime Minister, Tage Erlander, made a speech on the 22 of August 1961 in which he dismissed speculation that Sweden was seeking to abandon its neutral stance and non-alignment in foreign policy with a view to requesting membership of the European Economic Community. The reason was that the EEC was supposed to have a political part where a connection with NATO should have existed. This speech led to a domestic discussion which has been called the most intense debate of foreign affairs in recent history. The purpose of this paper is to analyse the reactions of the other parliamentary parties to Erlander?s speech.
Verkligt värde : Hur verkligt är det egentligen?
Masters thesis in Business Economics IV, VT 2012Linneuniversity in Kalmar Authors: Johanna Susaeg and David JohanssonTutor: Petter BoyeExaminer: Karin JonnergårdTitle: Fair value - How real is it? Background and research discussion: The concept of fair value is today connected with great uncertainty, which may be a result of the various guidelines developed during recent years. Hence, auditors have an important role in situations where they have to make projections concerning fair value and also do inspections of the management´s own assumptions. The critique that has been shown regarding fair value is that it can be difficult to estimate, especially when there is no active market to proceed from. This problem has been confirmed through that the management often uses the estimations subjectivity to deliberately show higher or lower values in the accounts. Purpose: The purpose of this essay is to study and describe auditors, appraisers and real estate companys interest and procedure in valuation of real estates. We also going to describe theirs view on fair value of real estates plus analyze and explain the actor?s roles in the valueprocess and how their particular interests can affect the final valuation in different situations. Methodology: The study is characterized by a qualitative method containing a pilot interview and several personal interviews with auditors, estimators, and real estate companies.
Vanans makt : Betydelsen av vana i praktiska verksamheter i naturen
AbstractOur life-experiences and our background form the way we act and the activities we are involved in. The overall purpose in this thesis has been to study what habits are to be found in different activities related to the outdoors and how these habits have been developed. Hopefully this work can contribute to a better understanding of the meaning of habits in our lives and thereby play a part in a further differentiated talk about habits and knowledge in society. The background and my theoretical approach has been three views of habits:In practice these patterns of habits are not separable so this approach should be seen as a way of making the development of habits clearer. Another purpose is to study how the following concepts can be related to habits: Reflection, master-apprentice, episte?me, techne, phronesis, interest and tacit knowledge.
Den norska pensionsreformen 2005. En studie av en välfärdsreforms tillkomst ur tre maktperspektiv.
The aim of this thesis is to spread some light over the coming into being of the 2005 Pension Reform in Norway. The point of departure lies within an interest in Welfare State politics and the development in this field. Pensions constitute a cornerstone in the Welfare State. Making use of J. Kingdon´s Theory of the Agenda Setting Process, Discourse Theory and Institutional Theory the thesis seek to visualize the implications of structures, central actors and discourses on the reform processes.
Hightech EU/Japan
Abstract: Hightech EU/Japan ? a research about European hightech companies? interest in establishing business on the Japanese market with the help from a middleman. Subject: Marketing. Problem: The Japanese market is highly developed and therefore interesting for foreign companies. The Japanese culture is very different from the European and this together with the long distance creates problems for European hightech companies to compete on the Japanese market.
En studie i historiebruk : Analys av reseguider från Estniska SSR
The use of history is the concept of people using and analyzing history in the society for various purposes. Study in this area has largely emerged because there are many different reasons for people and societies to be interested in history. To investigate the use of history, a historical material needs to be present in some form. With this study, I intend to show how older tourist guidebooks can provide such materials of study and therefore I use travel guidebooks about Tallinn released under the USSR (Estonian SSR) between the years 1960 to 1990. The analysis is based on Klas-Go?ran Karlsson's (Professor of History) typology of seven different uses of history: scientific, existential, moral, ideological, political, educational, non-use of history and a commercial use of history.
Strategier för kunskapsöverföring och kompetensförsörjning : En studie om Scania AB Södertälje
Syftet med studien är att är att studera skillnader i mottaglighet för emotionell smitta, anknytningsstilar och personlighets drag så som temperament och karaktär är hos personer diagnosticerade med Asperger jämfört med personer som inte har någon diagnos. Ett annat syfte är att studera samband mellan emotionell smitta, anknytningsstilar samt personlighetsdrag såsom temperament och karaktär. Åttioåtta försökspersoner deltog i enkät studien varav femton personer hade en Asperger diagnos och resterande sjuttiotre inte hade någon diagnos, i enkäten fick de svara på 293 påståenden som involverade emotioner, anknytning och personliga temperaments och karaktärsdrag. Samband och skillnader mellan grupperna undersöktes sedan. Resultatet visar att det existerar skillnader mellan grupperna.
Preferensaktier och obligationer som fastighetsfinansiering
The recent turbulence in the financial markets has contributed to the banks becoming more restrictive to lend to real estate financing. Deleveraging in Europe's banking sector has also contributed to banks reducing their leverage and increasing capital adequacy to meet the new requirements. Loan-to-value ratios in real estate loans have fallen while banks' interest margins have increased, which has made property investors to look for alternative sources of funding in the capital markets. The two most interesting forms of financing for real estate right now is bonds and preferred shares as they fit property companies that generate stable and predictable cash flows. A bond is an interest-bearing debenture certifying that the purchaser has lent money to the company that issued the bond.
"Leva med cancer" Bröstcancerdrabbade kvinnors upplevelser av att hantera sin situation - en litteraturstudie
Breast cancer is the most common form of cancer which struck women around the world. When a human is exposed to threat or stress, e.g. breast cancer, different coping strategies are used in order to cope with the situation by the afflicted person. The aim of this literature study was to describe how women, who suffered from breast cancer, experienced coping with their situation. Scientific articles were found in the databases Medline (Pub Med) and Cinahl.
Fastighetsvärdering : Det tillförlitliga marknadsvärdet
BackgroundAccording to the Swedish Statistics Central Office (SCB) there were 2 064 000 detached houses in Sweden in 2009. The same year Nordea Bank released a report which described an increased interest in private finances among 2,4 million Swedes. Within the area of private finances lies that which concerns real estate. We argue that a house (detached house) is one of the most financially valuable assets a person will ever own and thus the increased interest in private finance is justified.In regard to this, the financial valuation of the property becomes an issue. When discussed, people mostly refer to the market value, which is the estimated value of the property on the open market.
"Annan finansiell verksamhet" - En tolkning i ljuset av CFC-lagstiftningen : En tolkning i ljuset av CFC-lagstiftningen
The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.
Att styra returflödet inom e-handeln
Undersökningen behandlar med vilka handlingssätt och beslut e-handelsföretag inom den svenska marknaden kan påverka andelen returnerade varor. En kvalitativ undersökningsstrategi har valts, där datainsamlingen skett genom semistrukturerade intervjuer med utvalda personer från respektive företag. I undersökningen har nio stycken företag medverkat där samtliga bedriver e-handel inom detaljhandel på den svenska marknaden. Undersökningens syfte är att undersöka och förklara med vilka medel e-handelsföretag kan påverka andelen returer, samt att skapa förståelse kring utformningen av e-handelsföretagens returpolicy, för att sedan jämföra om företagens metoder överensstämmer med befintliga teorier och modeller. Analysen visar hur e-handelsföretag resonerar kring returer och vilka parametrar de tar i beaktning vid utformandet av deras Returns Management som sedan kopplats till tidigare forskning.
Litteraturförmedling på folkbibliotek: Bibliotekariers tankar om kompetens och betydelsefulla egenskaper
This thesis deals with questions about competences and qualities that librarians inpublic libraries find that they need to be qualified suppliers of literature (books andmagazines).Our aim is to problematize the competence of the profession in relation to promotingliterature, knowledge in literature and reading habits. We want to know what librariansthemselves think about their own competences when it comes to supplying andpromoting literature. Does it have to be a leisure interest or do they get the possibility toread during working hours?What do librarians think it means to be a qualified promotor of literature and how dothey acquire the right competence? Do they believe that their competence correspondswith the occupational requirements? How much of their knowledge about literature andpromoting literature comes from personal interest and commitment?We primarily used the theories about competence by Per-Erik Ellström. One of thetheories is the one of implicit and explicit knowledge.