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1354 Uppsatser om Transfer price - Sida 5 av 91
Name your price - a study of a pricing strategy
An industry in distress was the breeding ground for a noted pricing strategy, labeled name-your-price. The industry was the music industry and the pricing strategy bears reminiscence of how medieval buskers earned their living during the dark ages; by letting the customers decide how much the good was worth, embodied by a thrown coin into a hat or similar collector. Translated into the contemporary corporate environment of today, where technical innovations provides access to the intellectual property for free, a few mighty economic actors have once again turned to the strategy were it all started; letting the customer set the price. The hat has been replaced by a box for your credit card number and the live music by a MP3 file, but the similarity is striking. The business model have been applied in other industries as well with various levels of success, thus the purpose of this thesis is to set up a framework for where the name-your-price strategy is applicable.
High Cereal Prices : An analysis of the causes behind the increase in the world market price of corn, rice and wheat.
The purpose of this study is to examine which factors played an important role in the food price crisis of 2007-2008. Theories used are Microeconomic theory, explaining changes in supply and demand, and Macroeconomic theory, explaining the impact of changes in exchange rate on prices. A theory regarding speculation is also used to explain the impact of speculative activities effects on price. The method used is multiple regression analysis in order to determine the effects which ethanol production, oil price and dollar exchange rate had on the surge in the price of corn, rice and wheat.The data used is in monthly observations during the period 2005-2008. However, other factors are taken into consideration during the study, such as production quantity, stock size, economic growth, speculative activity and population growth.
Kvalitativ analys av Holmen Skogs internprissättningsmodell :
Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices.
The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.
Internprissättning : Bevisbörda, dokumentationskrav och rättssäkerhet
As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.
Har en gemensam valuta resulterat i en minskad prisspridning? : En jämförande studie på priskonvergens inom euroländer i förhållande till övriga EU länder
In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.
Optimala inställningar för MTU vid filöverföring : En utredning i Linuxmiljö baserad på protokoll och filstorlek
Denna uppsats behandlar ämnet filöverföring i ett nätverk. Fokus för arbetet har varit att undersöka MTU:ns inverkan på överföringshastigheten vid filöverföringar baserat på vilket protokoll som används och storleken på filerna som överförs. I arbetet har ett flertal experiment genomförts som syftat till att utreda detta, samt att finna vilket protokoll som överlag presterar bäst baserat på omständigheterna för överföringen. Olika filöverföringsprotokoll, fildistributionsprotokoll, MTU:er samt filstorlekar har testats för att finna vad som resulterar i högst överföringshastighet vid filöverföring över ett Ethernetnätverk. Resultaten visar på att en hög MTU uppnår högst överföringshastighet vid överföring av stora filer, men att en standard-MTU fungerar bättre för att överföra mycket små filer..
Oetiskt handlande i skuggan av pengar: Oetiska handlingars påverkan på aktiekursen
Many studies have shown that unethical acting can affect the share price of the company negatively. However, this is not always the case. The aim of this thesis is therefore to examine what it is that can cause the share price to be affected negatively by unethical acting exposed in media. This qualitative study is primarily based on interviews with institutional investors, but also with economic journalists and investor relations managers. Our conclusion is that there are three main reasons why the share price can be affected by unethical acting, namely economic consequences, the management's behaviour and psychological factors.
Downward migration and transfer to plants of radiocaesium in Scottish soil profiles : a comparison with earlier studies
Following the accident at the nuclear power plant in Chernobyl in 1986, great volumes of137Cs were distributed over large parts of the former Soviet Union and Europe. Over Scotland,radiocaesium was deposited as wet deposition. Due to the relatively long physical half-life of30 years, there are still measurable activity concentrations in the natural environment. Thisstudy was made on two organic soils, Knockandy Hill and Rora Moss, situated in the easternpart of the central highlands of Scotland. At these two sites, studies on migration and transferbetween soil and plants were conducted.
Finansiella Illusioner : ett test av Stockholmsbörsens effektivitet
Background: Low Price-Earnings ratio, low Book-to market ratio and low stock prices can give the impression that a stock is ?cheap?. Is it through systematic use of these portfolio strategies possible to beat the market index ? in other words does financial illusions exist? Purpose: To examine if the Stockholm Stock Exchange is an efficient market. Limitations: The efficiency is tested solely through the chosen portfolio strategies: low Price-Earnings ratio, low Book-to-market ratio and low stock prices.
Kunskapsspridning inom projektbaserade företag
Background: Society of today is characterised by greater dynamics and a constant demand for innovation and fresh ideas. This development is often named "the new economy" or "the knowledge society". Independent of how one chooses to name this society, most individuals seem to agree upon the fact that knowledge grows more and more important. New competencies, such as new knowledge and new forms of organising, will be demanded for corporations to be successful in the future. In recent years it has become more common with corporations based on projects.
Effektiv kunskapsöverföring : Utredning av en avdelnings situation på ABB Robotics
The pace of product development is increasing. It is important to keep high quality in theproducts even though the time for product development decreases. Those companies whichcan utilize previous experiences are positioned with a significant competitive advantage. ToABB Robotics it has become evident that the knowledge transfer process within the productdevelopment department is inadequate. This study was a result and an attempt to address thisunsatisfactory insight.
Kapitalstrukturens inverkan på företags lönsamhet och värde : En empirisk studie över svenska börsnoterade fastighetsbolag
How capital structure influences corporate performance and value has been in the interest of researchers and scholars for more than half a century, but an answer is yet to be found. The main objective of the present paper is to contribute with data for this cause and hopefully help to clarify this mystery. The method that was used was by analyzing the impact of debt on profitability and market valuation through linear regression. The study examined 17 Swedish property companies listed on Nasdaq OMX Large Mid and Small Cap over a 6 year period (2007-2012). The authors found a slightly negative relationship between debt-to-equity and profitability measured by return on equity (ROE) as well as by return on assets (ROA).
Stereotyper i den virtuella världen. Hur visuella intryck påverkar deltagares uppfattningar av virtuella agenter
The purpose of this study is to examine how participants perceive virtual agents shown on a computer display. In particular, it is explored to what extent participants transfer gender and attraction stereotypes that are commonly applied in the physical world to virtual agents. Previous related studies have often explored only text or voice interfaces, without any visually appearing agents, and here indeed found evidence for a transfer of gender stereotypes. Our hypothesis was that the addition of a visual agent interface would reinforce this effect. The results support our hypothesis that participants transfer human gender and attraction stereotypes onto virtual agents, as well as that these processes are affected by the visual representations of the agents..
Introduktionskurs, underprissättning och institutionellt ägande : samband mellan prissättning och ägande vid en börsintroduktion
Who would not like a profit of more then 95 % in a day? Investors in Sweden had thatopportunity, if they had bought a certain stock on the primary market and sold it on the firsttradable day at the Stock Exchange. Most of that profit fell into the hands of institutionalinvestors. The reason for this extraordinary profit was the underpricing of that specific stockduring its initial public offering (IPO).Our report aims to analyze the relationship between offer price, underpricing and theownership structure of stocks. Our investigation is based on all IPO?s on the Stockholm stockexchange during the years between 2000 and 2005.
The Price Phenomenon of Equity Issues-A Study on Initial Public Offerings and Seasoned Equity Offerings-
The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.