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1354 Uppsatser om Transfer price - Sida 3 av 91

Analys av det nordiska kraftnätets påverkan på det svenska elspotpriset.

During the last few years, there has been a lot of debate regarding the price ofelectricity on the Swedish market. According to a recent survey from Sifo, anon-bias governmental institute for consumer research and testing, the priceof electricity is what worries Swedish households the most. An investigationof the eciency of the Nordic power grids inuence on the Swedish spotprice is therefore both relevant and valuable. Three quarters of all electricityproduced in the Nordic region is traded at the Nord Pool Spot power market.This survey examines how much of the variation of the swedish spot pricecan be descried by the variation of the nordic system price and how much iscaused because of ineciencies in the power grid. Primarily, linear regressionwith adjustments for endogeneity and heteroskedasticity has been used in orderto analyze data obtained mainly from Nord Pool Spot and Vattenfall AB.The results show that the variation of the system price can account for all butabout 40% of the variation in the Swedish spot price.

Visualizing Innovation Capital: A Case study of Technology Transfer and Biomedical start-up

Purpose: The purpose is to present a greater understanding of the progression of innovation capital in a technology transfer and biotech start-up context. The findings offer technology transfer professionals, entrepreneurs and academia an overall perception and mental framework of the technology transfer practice and the embracement of a promising invention, building upon its hidden value. Methodology: The thesis was conducted using a qualitative case study, executed with the help of interviews, in order to answer the research question: How is an embryo of innovation capital continuously cultivated in a technology transfer and biomedical start-up process? Conclusions: A technology transfer entity provides the means to establish a platform where an entrepreneur can build its own human capital, structural capital, and relationship capital. The forms of capital interact and thus create value, herein considered as innovation capital.

Internalisation of emissions costs from Swedish aviation

This thesis examines the emissions costs of Swedish aviation and their degree of internalisation under current economic instruments. The results show that the degree of internalisation spans from practically zero for a long-haul flight to 6 per cent for a typical domestic flight, where the climate cost, including high-altitude impact, makes up the main part of the cost. To inform evaluation of the consequences of this underinternalisation, or attempts to correct for it using price instruments, the price and income elasticities of international leisure air travel from Sweden are estimated using household expenditure data and two different price measures. The resulting elasticities are very high ? 2.03 or 2.04 for the income elasticity and -2.53 or -1.88 for the price elasticity ? and should be interpreted cautiously due to data limitations, especially for the price elasticities.

Tillämpningen av armlängdsprincipen : En studie om hur tillämpningen av armlängdsprincipen påverkas av Skatteverkets ökade fokus på internprissättning

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Förfoganderättsinskränkningar vid fastighetsöverlåtelse : med fokus på överlåtelseförbud i onerösa avtal

The purpose of this thesis is to investigate if a transfer restriction in a conveyance of real property for consideration is legally binding. In doctrine the legal situation is described as unclear. It will also be investigated if the restriction is binding in relation to the acquirer´s creditors and in relation to a new owner of the property.A transfer restriction in a conveyance of real property for consideration is legally binding between the parties and in relation to a new owner of the property. Even though the restriction is binding between the parties and in relation to a new owner, it is not binding in relation to the acquirer´s creditors. The Supreme Court has stated that it is a general legal principle that a transfer restriction in a conveyance for consideration is not binding in relation to the acquirer´s creditors.In this thesis it will also be argued that the legal situation is inconsequent.

Att kunna det som andra kan : Knowledge management i ett kunskapsföretag

The capability to know what knowledge there is and where it resides within an organization is becoming increasingly important in the new knowledge-based economy. This paper takes on a practise-based view of knowledge in order to decide on a course of action for how to successfully implement knowledge management within a knowledge-based company. By considering all knowledge as more or less contextual and socially constructed, knowledge is divided into three dimensions depending on the degree to which it is tacit, namely: information, knowledge and skills. The paper then discusses inhibitors and enablers for transferring knowledge via these three dimensions respectively. The empirical findings are based upon a case study of Faveo. It is shown that Faveo, like most organizations, has til now focused on the collection of codified knowledge, i.e.

Individers betydelse för kunskapsöverföring i en organisation : En studie om hinder och möjligheter till lärande på Metso Paper Karlstad AB

Companies learn through their employees. In this paper I make research into how knowledge transfer and learning occur at Metso Paper Karlstad AB, which is a partly project based organization.The result is that there are many factors that affect the knowledge transfer in a company. Knowledge transfer occurs mainly between individuals within the company, but also between departments and other actors outside the company. In the gaps between these actors, there is a risk that knowledge is not transferred, which is an obstacle to learning. A great deal of the knowledge transfer and the learning is carried out through individual?s own drive and motivation.

Vilka effekter har lojalitetsprogram på kundlojalitet? : En studie om frequent flyer-program och deras effekt på kunderna

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

Hur vi kan förstå riskbedömning på nationell nivå : En jämförande studie om Sveriges och Norges nationella riskbedömningar

Fenomenet med nationella riskbedömningar är relativt nytt i Europa. Myndigheten för samhällsskydd och beredskap överlämnade den allra första nationella riskbedömningen till regeringen år 2013. Syftet i uppsatsen är att undersöka om man genom ett policy transfer-perspektiv på nationella riskbedömningar kan se några indikatorer som hindrar policy transfer inom riskområdet. En första, översiktlig undersökning görs genom att jämföra de risker man lyfter fram i sju europeiska nationella riskbedömningar för att se om man kan tyda något mönster. Uppsatsen tog avstamp ur antagandet att geografisk närhet och liknande interna förutsättningar kunde tänkas innebära att man även har en liknande syn på risker som länder i ens närområde.

Hälsokontrollen av den gemensamma jordbrukspolitiken (CAP) : effekter på lantbruket genom gårdsstödet

The Healthcheck is an evaluation of the 2003 years reform of the Common Agricultural Policy (CAP). When the Healthcheck of CAP is decided, most likely in the beginning of 2009, there will be a discussion about how CAP will appear in the next budget period 2013. One main question in the Healthcheck is how the farm support will be designed. A suggestion that has arised is if todays addition amount for dairy- and beef production should be transferred to the fundamental farm support. In this exam theses calculations has been done in created typical farms in every Swedish support region for cereals-, dairy- and beef production.

Kunskapsöverföring inom studentnationer : En kvalitativ studie av Uppsalas studentnationers överlämningsarbete

AbstractThis study examines how knowledge transfer works within the student nations of Uppsala. The purpose is to describe and analyze how the knowledge is transferred when the officials are being exchanged within the student nation. Furthermore the purpose is to explore if the student nations work active to preserve the knowledge and how it is done in such case. Eight out of Uppsalas thirteen nations are part of the study and the survey was conducted by qualitative interview. The study mainly assumes from Argotes theories on the organizational memory, Davenport and Prusaks theories on knowledge transfer and Nonaka and Konnos SECI-model. The study reveals that the student nations work in different ways and more and less active with knowledge transfer.

VEM V?LJER VINSTEN? P?verkar den politiska f?rgen p? det kommunala styret hur mycket vinst som f?rs ?ver fr?n de kommunala bostadsbolagen?

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

Prediktion av villapris och dess faktorers inverkan.

 A villas price depends on several important factors. By statistical data, a mathematical multiple regression model was modeled. The model has important explanatory variables such as living space, renovation year and standard points has been taken into consideration, in order to assess their impact on the final price for private homes.By using a statistical program,Minitab 16, the final model was selected with eight explanatory variables. The regression for this model explains up to 67.3 % of the variation on the final price.The results showed percentage wise that the standard points had the greatest impact on the price, there after renovation year and then living space..

Interspecies embryo transfer in South American camelids : a field study

The aim of this study was to investigate the possibility of performing inter-species embryo transfer under actual field conditions in the natural habitat of South American camelids. In this study embryos from llamas were transferred to alpaca recipients. In a parallel study alpaca embryos were transferred to llama recipients. All animals used were free of uterine and ovarian abnormalities detectable by rectal palpation and /or ultrasound examination. Embryos were harvested twice after single ovulation in 10 mated female llamas and non-surgically transferred to synchronized alpaca recipients.

Övergång av verksamhet : En avtalsrättslig tolkning av vad det arbetsrättsligt innebär att enligt 6 b § LAS ta ställning till fortsatt anställning

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

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