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1354 Uppsatser om Transfer price - Sida 49 av 91

Jordtäckta hus : Energiberäkningar och kostnadskalkyler på ett jordtäckt hus i Malmö

With rising energy prices and the threat of climate change, energy costs and energy savings havebecome a central and important part in building. Therefore it is interesting to explore different andnon-conventional methods of energy conservation. Building Earth sheltered houses is such a method.Earth provides good insulation and provides the ability to both reduce the total heating needs and toreduce the maximum power demand. The aim of this study was to construct a house in Malmö and seeif Earth sheltered houses can be a cost effective alternative for the construction of sustainable andenergy-efficient houses.Previous studies have shown that Earth sheltered houses have reduced their power requirement with upto 25% and their use of energy with 10%. Numerical calculations in Comsol Multiphysic 4.2, wasperformed on a house with different degrees of earth covering.

Från statusuppdatering till nytt jobb? : en kvalitativ studie om Facebookprofilens betydelse i rekryteringssammanhang bland småföretagare.

Arbetsgivares nätkontroller i sociala medier är bara ett exempel på alla emergenta beteendemönstersom utvecklats både på individ- företagande- och samhällsnivå på grund av den interaktiva webben(Webb 2.0) och Facebook kring vilket en diskussion förs.Resultatet i den kvalitativa studien sammanställs i en slutsats giltig för den lokala urvalsgruppeninkluderande 7 småföretagare och påvisar att arbetsgivarna, även om det inte alltid är helt medvetet, påverkas i sina subjektiva bedömningar kring arbetssökandens lämplighet för anställning genominformation inhämtad från Facebook jämte andra informationskällor. Facebook är en social webbaserad plattform ursprungligen designad för social interaktion koppladtill privatlivet. Information lyfts ur sitt sammanhang och in i helt andra kontexter när andra aktörer i form av beslutsfattande yrkespersoner träder in på nätverket i syfte att bakgrundskontrollera. Informationen kan tolkas och användas som informationsunderlag för professionellt beslutsfattandeoch påverka användares livsförhållanden. Resultatet redovisar för några svårigheter och möjlighetermed informationsöverföring via Facebook som kan vara av intresse att överväga och diskutera vidpolicyutformningar för sociala medier kopplat till informationsinhämtning vid rekrytering samt viddesignandet av social informationsteknik..

Konstruktion rörklammer

This report describes the development process of a pipe clamp used on exhaust system for cars. It is made based on the manufacturers desire to improve and make the clamp easier to manufacture and to reduce its price to their customers. This should be done either by manufacturing the clamp in one piece without an expensive and work intensive welding process, or by generating ideas of how to develop a brand new type of clamp. Investigating the market for similar products was done to eliminate intrusion of other manufacturers? patents but also to generate ideas.

Avregleringen av telekommarknaden i Sverige: Fallstudie: Beslutsprocesser och samtrafikprisregleringens påverkan på konkurrens, med fokus på tiden efter EkomL:s ikraftträdande år 2003

The purpose of the thesis is to increase the knowledge of the deregulation of the mobile telecom market in Sweden, with focus on the time after the Electronic Communications Act (EkomL), by: (1) Describing the thought behind the Electronic Communications Act. (2) Assess how the National Post and Telecom Agency (PTS) has acted. (3) Assess how the operators have reacted. (4) Investigate the regulation?s effects upon competition.

Optimering av produktionsflo?de fo?r hydraultankar : Fo?r en ba?ttre och sa?krare arbetsmiljo?

?Optimizing the workflow of hydraulic reservoir tanks? is a degree project made by Jonas Olsson, student within the faculty of technology and science, during spring semester 2012. The project comprise 22,5 ECTS.Volvo Construction Equipment, located in Arvika, was the client in this project. The mentor at Volvo CE was A?sa Barck, and the mentor at Karlstad University was Monica Jakobsson.

Koncernbidrag med avdragsrätt efter omstruktureringar inom koncerner

By means of group contributions the legislator has made it easier for company groups to transfer profits from a parent company to a subsidiary. A parent company can choose to reconstruct by acquire a company, create a subsidiary or perform a partial fission. The choice can affect the possibility for a parent company to perform a group contribution with deduction right.The parent company has to own more than 90 percent of the subsidiary?s shares for a whole taxation year or since the subsidiary began to carry out any economic activity in order to perform group contributions with deduction right. If a subsidiary is acquired, it has to be owned for a whole taxation year before group contributions with deduction right can be made, unless the acquired company never has carried out any economic activity before.

Hur gymnasieelever resonerar kring rökning och prevention av rökning : fokusgruppintervjuer med rökare och ickerökare

The aim of the present study was to investigate high school students? ways of discussing smoking and prevention of smoking. A total of eight high school students participated in the study. Two focus groups were used to collect data, one of smokers and one of nonsmokers. Data were analyzed with inductive content analysis.

Sociala Fastigheter : En studie om hur fastighetsdistributörer kan stärka sitt varumärke via Facebook

Aim: The aim of our study is to analyze and evaluate from a marketing perspective how estate agents can use facebook to strengthen their brand. Method: We have used an inductive study form where we?ve used a quality and a quantity data gathering method. The data has been gathered from an interview with Botkyrkabyggens marketing coordinator and from an internet survey based on a convience selection and a snow ball selection.Theory: SWOT, Brand Equity, Word of Mouth, Customer Relationship ManagementConclusion: Facebook can create and measure "word of mouth" effects, and also create better information management and flow of information compared to traditional marketing for an estate agent. The risks of facebook is the difficulty in educating the staff about the site and the fact that facebook dominates the policies and rules which suddenly can change.

Price is what you pay, value is what you get : A study about the power of value investing on the stock market

Syfte: Undersöka om det är möjligt att generera en överavkastning på aktier gentemot marknadsindex på OMXS Industrials enligt Net Current Asset Value strategin.Metod: Studien baseras på en kvantitativ metod för att undersöka historiska aktievärden. Datan som används i undersökningen hämtas från Thomson Reuters Datastream och de statistiska värdena bearbetas i Microsoft Office ExcelTeoretiska utgångspunkter: Studien har sin förklaring med utgångspunkt från teorierna om den effektiva marknadshypotesen och CAPM modellen, samt ett avsnitt som utreder principerna om hur värderingsstrategier bör följas.Resultat: Beroende på längden av innehavsperioden visar studien att det i de samtliga fall är fullt möjligt att överträffa marknadsindex, och att den riskjusterade avkastningen i de flesta fall är högre än marknadsindex..

Feeling.nu - överföra en känsla från butik till Internet för att nå ut till en större kundkrets och skapa kundstöd

This paper is about transferring a feeling from a physical place to the Internet. The paper explores methods on how this transfer is done. Websites have a tendency to not portray the company behind it in a correct way. For companies with a distinct esthetic and work hard on their image and brand it is important that this hard work is portrayed correctly in every aspect. The problems this paper explores are: the importance of personas in a design process, methods of transferring a feeling from a physical place with design and how this can be tested, and using open-source content management systems in creating usable websites.

Torkning av flis med restvärme : Metoder för att sänka återledningstemperaturen

The purpose of this study has been to evaluate whether a Low temperature bio-mass dryer could be integrated with the local district heating system in Malå. The aim is to increase the thermal efficiency of the cogeneration plant in Malå, by lowering the temperature of the cooling medium. Another benefit that comes from this is improved combustion efficiency at the power plant, since drying the fuel causes an Increase of the heating value.Simulations has been made in Excel, and with use of linear regression, to find out if it is profitable. Data for this purpose has been supplied by the power company Skellefteåkraft and furthermore SMHI.The result of the Calculations shows that a very efficient bio-mass dryer is needed, if yield of investments should be made possible. An Investment of 4,27 Mkr, in a dryer, could at a such criterium return 60000 kr/year, if the price of the biomass is 190kr/MWh.

Att smöra för EMV kan smälta kategorin

Private labels have been increasing a lot during the last 30 years. The reason is great margins and it also works as an aid to build a store's brand. The problem is that private labels take market shares from national brands. Retailers need to have a good mix between these products and adopting category management without being influenced by opportunism, which can lower the profitability of a category. The purpose of this study is to examine and describe how private labels are prioritized in the category edible fat.

Varians Riskpremium

Prediktionen av aktieprisutvecklingen har alltid legat i intresse för den finansiella marknadens aktörer. Flera studier har frambringat värdefulla prediktorer för aktieprisutvecklingen. Som en relativt ny prediktor av aktieprisutvecklingen har varians riskpremium rönt uppmärksamhet i forskningsvärlden. Varians riskpremium har i studier visat sig vara träffsäkrare i prognostiseringen av aktieprisutvecklingen än de traditionella prediktorerna som P/E (price over earnings ratio), CAY (consumption wealth ratio) och dividend yield. Varians riskpremium kan även betraktas som ett mått på marknadsimplicerad riskaversion med negativ korrelation till BNP-tillväxttakten.

Att överföra en turordningsbaserad spelprototyp till realtid : ett projekt rörande Victorious Skies och dess utveckling

This project details the process of converting and transferring a turn-based paper prototype to a digital real-time format. The projects goals were to see how well the original feeling could be transferred to real-time and how the transition itself went. The project have been completed with the help of the programmer Mikael Gullberg. The practical part of the project was executed between the dates of 25/4 ? 2/5.

Elib och folkbibliotek - En studie av de åsikter och argument som yttrats om e-böckernas distribution och framtid på folkbiblioteken

The purpose of this paper is to study the ongoing discussion concerning e-books at Swedish public libraries. The e-booksituation has as of late gained a lot attention in the media. The main distributor of e-book in Sweden - Elib - is in the centreof this discussion and our goal has been to study the opinions and arguments that have been expressed within articles and blog postsconcerning the situation.We have analysed our articles and blog posts through a qualitative text analysis in order to find the main problems of the e-bookdiscussion and which arguments are used. We have also studied the effect Elib might have on the libraries' collection developmentaccording to the articles and blog posts.We found that the major issues within the e-book situation include Elib's price model - which is costly for the libraries - thewatermarking and the selection of books available to the libraries. It is also considered, according to the author's of our articles and blog posts, that the collections at the libraries are affected byElib's system since the choice of which books to include is given to the publishers, not the libraries or its users.The articles and blog posts agree that a change needs to occur for the e-books future survival at the public libraries..

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