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1354 Uppsatser om Transfer price - Sida 17 av 91
Det ekologiska valet : En konsuments väg till val av ekologiska livsmedel
This thesis examines the underlying components that affect consumer behavior regarding organic food. The thesis theoretical framework is based on Ajzen and Fishbein?s The Theory of Reasoned Action combined with theories regarding involvement and routine purchases. The empirical material is based on a desk research with 19 research papers between the years 1994 till 2009 and sales statistics over organic food. The thesis conclusion shows that the underlying components when looking at attitude towards conventional food are price, taste, expiration-date and healthfulness. While the components for involvement in organic food is the environment, personal health and supply.
Sveriges potential för elproduktion från takmonterade solceller : Teoretisk, teknisk och ekonomisk analys
The Swedish potential of electricity production from roof mounted solar panels has been determined in three steps: accessing the existing roof top areas, simulating the amount of electricity solar panels can produce on these areas and finally analyzing how large the necessary economical change is to make the solar cells profitable.The total existing amount of roof top areas are 319 square kilometers and the area distribution follows the distribution of people. This leads to an installed power of 47,9 GW which are expected to produce 49,0 TWh electricity per year. If the quality of the electricity is prioritized the highest the power is reduced to 3,7 GW, generating 3,8 TWh yearly, but if the hosting capacity is calculated from Sweden?s total electricity need, the capacity is 42 TWh per year.Today, solar panels are not profitable in Sweden for houses, even though there is a subsidy of 35 % of the investment costs, discounted in 25 years. The profitability is calculated with a cost of capital of 5 %, a price on electricity of 1 SEK/kWh and an investment cost of 20 SEK/Wp.
Modala och futurumbildande hjälpverb i svenska som andraspråk
Hjälpverb tillhör de vanligaste orden i språket och syftet med denna undersökning är att beskriva andraspråksinlärarens användning av modala och futurumbildande hjälpverb. Användningen undersöks på två olika språkliga nivåer, senare delen av nybörjarnivå och avancerad nivå. Materialet för undersökningen är resonerande text, som använts vid examination. Hjälpverben excerperades och en kvantitativ jämförande studie gjordes mellan de två nivåerna. Därefter gjordes en djupgående analys av användningen av några hjälpverb.
Utvecklingen av ett nytt såghandtag
SNA Europe?s handsaw concept is called ?Bahco Handsaw System? and is constituted by a saw handle with the possibility to switch between different saw blades. The sales of ?Bahco Handsaw System? products have not achieved the desired results probably due to the high price. Developing a more cost efficient handle, enabling a lower consumer price of the product, is assumed to increase the sales volume.
Naturlig ljussättning i terrängsrenderingsalgoritmer med level-of-detail
Denna rapport presenterar ett alternativt sätt att ljussätta terräng i datorgrafik. Tidigare modeller har vanligtvis byggt på lokal ljussättning, som inte tar hänsyn till kringliggande geometri, och har med en extra process approximerat effekten av ljusinteraktionen. Genom att använda sig av en teknik som kallas precomputed radiance transfer (PRT) kan man förberäkna hur en punkt interagerar med ljus för olika inkommande riktningar och undviker därmed att göra detta under programkörningen. Det är viktigt att denna teknik även fungerar tillsammans med level-of-detail (LOD) terrängrenderingsalgoritmer eftersom rendering av alla trianglar i terrängen för varje skärmuppdatering inte är optimalt för dagens grafikkort. Man vill därför representera den underliggande terrängen med fler trianglar närmare betraktaren och färre längre bort.
Fallstudie på växtodlingsgård :
This report will point out the income for a scania plant production farm, this has been
estimated through a case study. The outcome of this report will later be used to
calculate a reasonable leasehold charge.
This case study is solitary based upon this particular studied farm, at this very point,
and can therefore not be used as a general guide. The reason why this particular scania
plant production farm has been selected, is because the author is born and raised at the
farm and has the intention to run the farm in the future.
The chosen farm for this report is based in the southwest of scania and cover 300
hectare of plant production. The crop rotation consists of autumn wheat, sugar beats,
spring wheat, spring barely, winter rape and fallow. The farm owns all machinery
required.
Farmers preferred end-values related to their use of forward contract : a means-end chain analysis
Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments.
In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.
Europeiska Unionens makt att förändra världen : En kvalitativ studie ur ett normativt perspektiv
The purpose with this essay was to examine how the European Union is working totransfer norms to states they signed an agreement with and provide support for inframe of the Barcelona process and the Tacis programme. The theory which weused was Ian Manners (PhD in Political Science) theory of "the EU as a uniquenormative power". The aim was to examine whether the EU - which Manners mean- has had a normative power to influence states to change. We used a qualitativeapproach through the use of a multiple case study and qualitative text and contentanalysis. The States which formed the basis of our study were within the BarcelonaProcess; Morocco and Tunisia as well as Azerbaijan and Armenia funded by theTacis programme.
Export of wood pellets from British Columbia : a study about the production environment and international competitiveness of wood pellets from British Columbia
The global wood pellet market has seen a rapid growth after the adoption of the Kyoto protocol and the renewable energy incentives created within the European Union. The global consumption of wood pellets reached 13,5 million tonnes in 2010 and several experts estimate the consumption to be between 35-50 million tonnes by 2020. These forescasts raise the questions which regions that can supply this vast amount of wood pellets and what the conditions are for producing it.
This study evaluates the conditions for wood pellet production and export from British Columbia, on Canada?s west coast, focusing on existing industry structure, raw material supply and the distribution chain.
Svenska preferensaktier: Ett eget kapital- eller skuldinstrument?
On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.
Traditionsprincipens betydelse i svensk rätt
The doctrine of traditio is the main rule for the buyer?s protection against the sellers?s creditors in the Swedish legal system. This means that the buyer have to take physical possession of the property in order to be protected against the sellers?s creditors if the seller becomes bankruptcy or is hit by an execution. If instead the doctrine of consensus applied the buyer is protected as soon as a valid contract is formed.
Konsekvenser för äggproducenter efter förändring i djurskyddslagen avseende inhysning av värphöns :
The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price.
They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.
Elektroniska konossement i Sverige. Elektroniska registreringar och reglerna för konossement.
While this summary is written in English, the paper published is written in Swedish.The paper concerns itself with the legal status of electronic transport records in a Swedish context. The main question asked is whether rules for bills of lading should be applied to electronic transport records, or if they should be treated according to general rules. A secondary question is asked; partially to help put the main question into context and partially to see whether the different legal regimes will lead to different solutions to an issue. This second question is if electronic transport records can effect the transfer of property (sv. sakrätt).
Fastighetsinvesteringar
As a result of increased property prices on apartment buildings in Halmstad many local investors thinks that the market behaves illogical. This because these investors can?t find any profitability in many real estate transactions. The valuation between different investors on the same object therefore goes their separate ways. One example of this is a property in central Halmstad which starting price was about 23 million SEK.
Paktering av fastigheter : Är paketering mer fördelaktigt än direktförsäljning av fastigheter?
The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares. The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.