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1354 Uppsatser om Transfer price - Sida 18 av 91

Platt Hierarki : Metoder för omvandling av relationsdata till hierarkisk data

The relational database model was defined in the 1970?s and is the dominating database type today.  The main difference between data from a relational database and a hierarchical data structure is that the relational database stores records in tables. The records have no particular order, but can include links in terms of relationships with other records. A hierarchical structure organizes data in the form of a tree structure  and  can for an example be found in organizational structures in which different levels involves different responsibilities. If the data stored in a relational database is to be presented in a hierarchically, a conversion of the data structure is required. The intention of this paper is to describe how such a conversion can be performed.  To investigate the conversion methods, case studies has been conducted on the basis of a specific organization?s hierarchical structure.

Barriers to convert to organic farming and the role of risk : an empirical application on Swedish data

To understand the motives, and perhaps more importantly the barriers, for farmers to convert from conventional to organic farming is of great interest for policy makers as well as for academics. In Sweden and in other EU countries, proposed targets of the area in organic farmland have failed to be reached in spite of different kinds of policy measures. Most studies agree that the average profitability seems to be comparable to or better in organic than in conventional farming. This would indicate that there must be other factors of importance which can explain the low particiapation rate. A higher perceived risk in organic farming with respect to yield and price is frequently brought up as a potential explanation within a qualitative framework.

Motiv och avkastningsvärde vid köp av skogsfastigheter : en intervjuundersökning

The purpose of this paper has been to find out what motives buyers of forest property has for there purchasse, what competence they have in economics and forestry, and what analysis they had done before the purchase. The study is based on interviews with nine different buyers from two geographical areas, five from Hälsingland and four from Småland/Skåne. A forest property is a property where the value to 100 % consist of forest. A part from the interviews every purhase has been analysed in comparison to an estimation of the yield value. The theoretical yield value was estimated with a computer programme.

What goes up must come down - Modelling economic consequences of wind turbine decommissioning

At the time being there is limited experience within turbine decommissioning in Sweden and the economic effects are unknown. Despite this, there are expectations that revenues generated by sales of materials will cover decommissioning costs. The model developed identifies thirteen parameters that vary between different types of turbines and that affect the economic consequences of decommissioning. The three most important parameters are turbine location, tower material, and the scope of decommissioning. Trends in the wind energy industry show that these three factors are developing in a manner that increases decommissioning costs dramatically.

Ekonomi vid uttag av långa toppar som skogsbränsle i slutavverkning :

The market for biofuels from the forests have had a positive development and the job initiators for this master´s thesis wanted to examine the profitability of a method for harvesting forest fuel, which was unfamiliar to them. The method was the ?long tree tops-method?, here called the LT-method. The LT-method is characterised by the fact that timber is harvested as the only roundwood assortment while the rest of the stem, which in other cases would become pulpwood, is harvested as forest fuel together with the logging residues. The method is based on the assumption that advantages in handling of the forest fuel assortment such as increased load weights for forest hauling and truck transportation, should compensate for the lower price for pulpwood when sold as forest fuel. The aim of the study was to compare the profitability of the LT-method with the GROT-method (harvest of timber, pulpwood and logging residues) and conventional logging without any harvest of forest fuel, and aslo to try to identify factors affecting the profitability of the different methods.

Möjliga strategier för Holmens framtida skogsägande : med avseende på virkesmarknadens historiska och framtida utveckling

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

NÄR SKA MAN SÄLJA SIN BOSTAD? : En multipel regressionsanalys av bostadsrätter i Stockholm

This project is made to see at which time at the year it?s best to sell an apartment inside the tolls in Stockholm city. The two types of apartments that are compared are one room and four rooms.The comparison is made at the request of Valuegard since they were interested in the result and it?s considered as a interesting comparison.This comparison can be extended to other amounts of rooms in an apartment. But in this project, only two types will be represented.The result can be used both for those who wants to sell and buy an apartment.

Byggnads- och investeringskostnader : Robotmjölkning eller konventionell mjölkning?

This project is based on my fathers farm which lays outside Löberöd, twenty kilometres south of Eslöv in Skåne. While my family for some time have thought about building a new milkingstable with AMS(Automatic milking system) I decided to compare the AMS with a conventional milkingstable. We are abit concerned about how many cows we should have in the new stable. Because of that I calculated with two different number of cows. I have compared three different types of milking stables: One alternative is 180 cows milked in a double eigth hearing bone milking stable. The second alternative is 128 cows milked with two DeLaval VMS-robots. The third alternative is 171 cows milked with three DeLaval VMS-robots. One salesman from DeLaval and one salesman from A-betong helped me to get marketprices on the milkingrobots, building, ventilation and prices on all the concrete. In all the costs labour is included. The rest of the costs are calculated in a softwareprogram called K-data 03 which is a program with predicted costs. The calulations from the program showed that the price in the milkingpit system was 51 000 sek per cow.

Resan mot hållbar turism : En studie av CSR i förhållande till pris inom turismindustrin

Corporate Social Responsibility (CSR) has recently become increasingly important for companies to integrate into their ongoing work. CSR is about social, environmental- and financial responsibilities. The tourism industry often involves large impacts especially on environmental and social factors, which is why CSR-work plays an important role according to previous studies. One trend that has increased among consumers in the tourism industry during recent years is to travel to the lowest possible price. It has for example become increasingly common to book airfare by budget airlines.

DCF-modellering vid multipelvärdering: En empirisk studie av hybrida värderingsmodellers prediktionsförmåga

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

Modellbaserad drivlinereglering

A cars powertrain consists of everything that is needed for its propulsion. The components in the driveline that transfer the power from the engine to the driven wheels are not absolutely stiff, hence they will wind up due to the torque and act as torsion springs. If you suddenly demand a bigger torque by stepping on the accelerator pedal, a so called tip in manoeuvre, and that torque is acquired from the engine as quickly as possible, the driveline will not be able to transfer that fast torque change due to its weakness and as a result it will start to oscillate. These oscillations will be transferred to the driven wheels and make the car to accelerate jerkily which will be experienced as uncomfortable by the passengers. Furthermore, there is a backlash in the driveline that will make the weakness in the driveline even more excited than it should have been if the backlash did not existed.To avoid too big problems with these oscillations there is a control system that controls the demanded torque.

Gröna generationsskiften : Särskilt om samäganderätt och mjuka frågor

Within the near future Sweden will be facing a large number of successions of ownership  within the agriculture and forestry sector, which is why it is important to acknowledge the question of alternatives for transfer of ownership. The purpose of this thesis is therefore to analyze the existing law as well as the various options for how to transfer the ownership concerning succession of ownership within family-owned agriculture and forestry businesses. This thesis pays particular attention to the complexity of problems that refer to joint ownerships and the great importance of the emotional questions that arise when a succession of ownership is being implemented.A succession of ownership can be planned as well as unplanned. When implemented through inheritance the transfer to the younger generation is unplanned. There are several effects of an unplanned succession of ownership and these effects can be harmful for the company as well as the family.

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.

Röntgenbilder: en studie av bildkvalitet inom medicinsk
röntgendiagnostik: en matematisk metod för jämförelse
mellan olika röntgenapparater

I sjukvården världen över tas dagligen tusentals röntgenbilder. Användningsområdena är många, men i de flesta fall är syftet att i något avseende avgöra patientens hälsa. Bilderna utvärderas av läkare för att patienten ska få rätt diagnos. För att läkaren ska kunna göra en korrekt bedömning av bilden och därmed ge patienten den behandling som situationen kräver måste bilden vara rättvisande och vara av sådan kvalitet att alla viktiga detaljer går att urskilja. Bildkvalitet är ett ganska diffust begrepp och ofta används subjektiva bedömningsmetoder för att bestämma ifall en bild är bra eller dålig.

E-handel: en studie om konsumenters köpbeteende vid köp av böcker online

The purpose of this thesis is to increase the understanding about consumer buying behaviour when purchasing books online. In order to acquire data for the study we used a questionnaire that 75 students where asked to respond. The respondents were students at the University of Technology in Luleå. Our findings suggest that the following factors are the most commonly cited reasons for deciding to complete the purchase: trust, perceived risk, price, convenience, design of the website and experience. The following factors are the most commonly cited rea-sons for deciding not to complete the purchase: trust, perceived risk, price and the design of the website.

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