Sök:

Sökresultat:

1354 Uppsatser om Transfer price - Sida 21 av 91

Dekoration av plasttallrikar

A group of two people, Jelena Durkan and Johan von Heideken, have worked together on an assignment from the company August Lundh AB. The company manufactures plastic products for all sizes of catering establishments. The basis for this thesis is a pre-study which shows that many of the users would be more drawn to the plates that the company manufactures, if there was a motif on the plates.This thesis will present the method of application for the motif that best benefits the company, with regard to the requirements placed on the motif, application method and the costs. The group found five relevant methods that were more carefully examined and compared to each other. Those are:Laser engraving, Hot-stamping, Injection molding, In-mould labeling and Pad-printing.The tools that have been used to solve this problem are: Requirement specification, QFD and OEE.

How to develop a pricing capability - A case study of Triton

Purpose: The purpose of this master thesis is to investigate how a pricing capability can be developed on a general as well as on a practical level in an industrial company working on the international business-to-business market. Methodology: We have conducted a case study of the work on pricing at Triton. After mapping the events we have evaluated the results. We have conducted interviews with people with information concerning Tritons work in the Pricing area. Theoretical perspectives: The theory includes organization and structure, pricing for the market with emphasis on transactions and theories on how to understand the customer.

Möjlighet till flyttning av juridiska personers säte inom EU : Finns det behov av ytterligare harmonisering?

The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.

Implementing a receiver in a fast data transfer system : A feasibility study

This report is an outcome of a master degree project at Linköpings University in co-operation with Micronic Laser Systems AB. The purpose with this master degree project was to investigate how to implement a receiver in a data transfer system. The system consists of several data channels, where every channel consists of three parts: driver, transmission lines and receiver. The driver send low amplitude differential signals via the transmission lines to the receiver that amplifies and converts it to a single-ended signal. The receiver has to be fast and be able to feed an output signal with high voltage swing.

Trafiken till Göteborgs södra skärgård - En annorlunda kollektivtrafik

Today?s wind power plants are only compensated for their reactive power consumption at no-load. As the wind power plants grow bigger the amount of reactive power they need also increases. This is no longer a problem that can be ignored, especially as the net owners are beginning to charge the reactive power they transport.In this thesis a couple of different methods of compensation and their prices will be discussed and evaluated. Problems, such as self-excitation, that can occur if one fully compensates the wind power plant will also be brought to surface.

Prepositionsbruk hos personer med annat hemspråk än svenska

22 informanter med olika hemspråk fick i uppgift att skriva en uppsats i form av ettbrev på svenska. Dessa uppsatser översattes mening för mening till respektive språkav andra språkligt kunniga informanter. Sedan översatte de språkkunnigainformanterna uppsatsernas meningar ord för ord tillbaka till svenska.Dessa språkligt kunniga informanter, som var mig behjälpliga, är allayrkesverksamma och flera av dem arbetar som lärare. Alla dessa använder detsvenska språket i sitt yrkesliv och har mycket goda kunskaper i sina respektivehemspråk.Syftet med detta var att se prepositionsbruket på svenska hos dessa invandradeinformanter och också se prepositionsbruket på respektive hemspråk.Vid granskning av annorlunda prepositionsbruk framkom att hemspråket påverkaranvändandet av svenska prepositioner. Det är vanligt att man utelämnar prepositioneri svenskt prepositionsbruk och det är också vanligt att man använderdirektöversättning från det egna hemspråket.

Transfer Pricing - prissättning av immateriella tillgångar

Transfer pricing innebär i grund och botten att den vinst som företagsgrupper får ska fördelas på ett korrekt sätt mellan deländer där gruppen har aktörer.Armlängdsprincipen är den internationellt accepterade tillvägagångssättet att fastställa priser när närstående företag handlar medvarandra. Principen innebär att företagen ska handla med varandra precis som om de vore oberoende företag, påarmlängdsavstånd.Immateriella tillgångar har en rad egenskaper som gör dem speciellt svårvärderade ur armlängdsperspektiv. Marknadsvärdetbehöver inte vara samma som värdet för ägaren. I regel finns det heller inga transaktioner som innefattar immateriella tillgångarvilket gör det svårt att få en lämplig armlängdsvärdering med hjälp av de tre traditionella metoderna.De två vinstbaserade metoderna (Profit Split Method och Transactional Net Margin Method) är de mest lämpliga för atttillgodose armlängdsprincipen. Profit Split Method:s kanske största fördel är att man för att använda metoden inte behöver hajämförbara transaktioner till hands.

Industriklassificeringens roll som urvalskriterium vid multipelvärdering

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

Rostfritt stål som ett alternativt material till koppar i tappvattenledningar för bostäder

Today?s wind power plants are only compensated for their reactive power consumption at no-load. As the wind power plants grow bigger the amount of reactive power they need also increases. This is no longer a problem that can be ignored, especially as the net owners are beginning to charge the reactive power they transport.In this thesis a couple of different methods of compensation and their prices will be discussed and evaluated. Problems, such as self-excitation, that can occur if one fully compensates the wind power plant will also be brought to surface.

Outsourcing av kundtjänst : - Vilka företag bör callcentren rikta sig mot?

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

Vakuumisolering ? Ekonomiskt försvarbart för småhus?

The number of people in the world and the urbanization increases. This leads to a bigger need of space for the built environment, space that soon doesn?t exist. A large portion of humanity?s energy disposal is used for heating of buildings.

Priset på åkermark : påverkande faktorer

The price of farmland has risen sharply in the last 20 years. This has led to discussions about what creates the value of farmland. The aim in this study was to try and find what factors are affecting the price on farmland. The area that is studied is the counties around Mälardalen during the period 2005 to 2009.The method chosen to achieve the objective is the hedonic price model. The variables are chosen after a preliminary study where a literature search has been made and a number of interviews with people in the industry.

Formulering och provning av en ny typ av sågkedjeolja

Formulation and testing of a new type of chainsaw lubricantThe company Agro Oil has come up with the idea of developing an environmentally adapted chainsaw lubricant with a new unusual base fluid. A field test with a tree-harvester shows unsatisfactory low temperature properties and high wear. In this work the viscosity, price and pour point of different combinations of the given base fluid and three other base fluids have been investigated. Desired viscosity and price are determined for different formulations. The new lubricants tested show lower pour points than almost all products on the Swedish market.A test equipment has been developed to investigate the wear.

Postningsoptimering vid sönderdelning av fura vid Säters Ångsåg :

The aim of this project is to optimise the sawing patterns used for sawing Scots pine at Säters Ångsåg AB. The thesis has a theoretical approach and does not claim to be fully applicable in a practical point of view. The input used in this project is last year?s sales volumes and prices of sawn products. The input of the timber is collected from the database ?VIOL?.

Fjärrvärme, vad annars? : Fjärrvärme och dess alternativ

AbstractBackgroundThe Swedish district heat market of today is a subject being discussed regarding the reasonableness of the heat district supplier?s price settings. The issue is currently on a government level where a new investigation is being executed at the time of writing. Many real estate owners are growing tired of the situation where the heat district suppliers are taking advantage of their monopoly position, thus feeling that the price of district heating has been increasing far too much for many years. The market can be described as a natural monopoly because the real estate owner has no possibility to choose another supplier if they are unsatisfied with the present.

<- Föregående sida 21 Nästa sida ->