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1354 Uppsatser om Transfer price - Sida 9 av 91
Transfer Pricing : Svenska domstolars tillämpning av OECD Transfer Pricing Guidelines vid armlängdsprisberäkningar
Vårt syftet med C-uppsatsen är att ur en pedagogisk synvinkel få en inblick i pedagogers uppfattning om sin kompetens i hur man möter barn i sorg. För att ta reda på detta har vi intervjuat sex pedagoger i södra Sverige. Vi har använt oss av en kvalitativ metod med semistrukturerade intervjuer. Vi har bearbetat litteratur som belyser pedagogens handlande och skolans roll. Vi har även behandlat litteratur som tar upp vilka olika krisfaser man går igenom när man har drabbats av en traumatisk händelse.
Efterfrågans priselasticitet på cigaretter på kort- och lång sikt : En studie av effekten på cigarettskatten och cigarettpriset i Sverige mellan år 1996-2012
The study examines the price elasticity of demand for cigarettes in the short- and long run in Sweden. The time period for the study is 17 years and covers the years 1996-2012. The results of the study shows that the price elasticity of demand for cigarettes in the long run is higher than in the short run for the Swedish consumers, which is in line with previous studies in the area. The fact that the price elasticity of demand for cigarettes is higher in the long run, indicates that the substitution effect has a significant impact on the price elasticity of demand for cigarettes in the long run. The study was conducted in two parts where the authors investigated the effect of cigarette tax on cigarette prices and in addition the cigarette prices impact on the demand for cigarettes in Sweden.
Varumärkeslojalitet & E-handel : En studie inom hemelektronikbranschen
It has become increasingly important for businesses today to create a strong customer loyalty tie between their brand and their customers. In most markets today a lot of companies fight for market share and loyal customers. The increased uses of Internet and Internet commerce have made it possible for companies to create relationships with their customers through their websites. The Internet has also opened up new ways for customers to quickly and easily price compare products on price comparison websites. This means that customers have become more price conscious which has lead firms to fall into a price war with the competitors. The purpose of this paper is to examine brand loyalty in the consumer electronics market and go into detail on how web shop role affects the creation of loyalty to companies that are either a shop or do not have an online store. To examine this, a survey was made online and an interview was made with the President on Salesoogle Niklas Rasmusson. The questions and the interview of the questionnaire focused on confidence in online commerce and physical stores.
Image i förändring : En fallstudie av SAS Sverige AB
During the early 1990´s, the Swedish commercial air traffic was de-regulated and the new market-condition made it possible for low-budget airlines to enter the Swedish market. The former monopolistic airline company, Scandinavian Airline Systems (SAS), was facing a new type of competition which had the advantage of offering much cheaper air trips than SAS. Adding the decrease of profitability that struck SAS as well as other airline companies after the terrorist attacks on the 11th of September, forced them to carry out a mayor reorganization programme. The programme, called ?Turn Around 2005?, was a direct economical measure that begun in 2002 and lasted until 2005 and resulted in a cost saving of 14,5 billion SEK as well as a notice or a transfer of 6000 employees.The purpose of this essay is to investigate if the opinion of the consumer, the image, corresponds with the profile that SAS wishes to mediate today.
Europeiska Unionens makt att förändra världen : - En kvalitativ studie ur ett normativt perspektiv
The purpose with this essay was to examine how the European Union is working totransfer norms to states they signed an agreement with and provide support for inframe of the Barcelona process and the Tacis programme. The theory which weused was Ian Manners (PhD in Political Science) theory of "the EU as a uniquenormative power". The aim was to examine whether the EU - which Manners mean- has had a normative power to influence states to change. We used a qualitativeapproach through the use of a multiple case study and qualitative text and contentanalysis. The States which formed the basis of our study were within the BarcelonaProcess; Morocco and Tunisia as well as Azerbaijan and Armenia funded by theTacis programme.
Föreligger det en bostadsbubbla i Stockholms Län?
In a historical view, house prices have developed at the same rate as inflation. In the end of the 20th century the prices on the housing market started to differ from the inflation rate, and today the deviation is strong and the real price increase has been very strong.The financial crisis in 2008, which was a result of a subprime mortgage crisis on the American real estate market, has made several agents on the housing market in Sweden question today?s prices. Robert Schiller, an American economist who predicted the mortgage crisis in 2008, claimed during the Nobel Prize ceremony 2013, that Sweden shows signs of a financial bubble ? "I think that people here in Sweden have an illusion that increasing prices is a lasting trend, but that is more suggestive of a bubble".
Constructing Costs
The economic analysis of building contracts is an unexplored field within Law and Economics. This paper makes an attempt to cast some light over the subject and encourage to more research within the field. The main purpose has been to describe why the actual price in a public construction project often turns out to be higher than the contract price and offer a way of handle that risk. In the paper a model is set up that shows an optimal contract given expectations on actual price and gaps in contracts. Cost increases for the buyer can mainly be explained by two situations.
Ett re(el)lt hot? Om elprisets betydelse för investeringar inom basindustrin
The aim of this thesis is to investigate the correlation between the price of electric power and investments within the Swedish basic industry. Using regression analysis, the authors test for correlation between the electricity prices and the basic industry, defined as the pulp and paper industry, the mining industry, the steel and metal industry and the basic chemical industry. Moreover, five variables found in the literature on investment decisions are being used as a means of comparison. The results suggest that the electricity price affects the investment decisions within the basic chemical industry as well as the steel and metal industry. On a more abstract level, this thesis contributes to the understanding of one of the properties of the Swedish GDP..
Lönsamhetsanalys av tekniker för utökad elproduktion i kraftvärme : Med hänsyn till elprisets variationer
This thesis aims to examine the viability of various techniques for increased electricity generation in CHP plants and the effect of electricity price fluctuations on the profitability.The techniques examined are fuel dryer, pellet production, methane production, combined methane- and pellet production, seasonal heating storages in caverns and pit heat storages and condensing tail. Using Excel and Matlab, the prerequisites for investment costs, revenues and expenses were calculated.What affects the price of electricity is a combination of economic and technological development, energy prices, economic structure, population changes and weather. Different scenarios for the electricity price were therefore examined. In the base case, the electricity price was given by the Nord Pool electricity price statistics of area three in 2011. Thereafter, WiMo was used to design the electricity scenarios for 2030, which was then applied to the data to obtain the viability of various scenarios. The techniques examined were found to give greater profits to the CHP plant by increasing and optimizing the production of electricity.
Generationsskifte i familjeägda bolag : Med inriktning på arv och testamente
Swedish family companies are facing a tremendous change in the form of generation changes because of the large part of owners that are about to retire. If all 45 000 to 50 000 family companies ceases to exist, Sweden looses a significant part of business trade.There are numbers of different methods for an older generation of owners to transfer their companies to a younger generation such as inheritance, gift, will, internal stock transfer, division?s etc., where inheritance is the most complex area. That an owner of a company dies without any plan for the future of the company is not preferable because the rules of legal successions occur. The law system regarding inheritance is usually not a good method since the surviving wife, who has the primary right to the inheritance, may not be interested in the company.
Ersättning av Ringhals 3 med ett biobränslekraftverk
This study deals with the technical and economic feasibility of replacing the nuclear power plant reactor Ringhals 3 with a biofuel power plant. A technical investigation has been executed to determine which of the systems and components that could be reused and which ones would need to be replaced. The investment costs of the reconstruction have also been estimated. The cost of the electricity production has been calculated as well as the emissions of the new biofuel power plant. Based on the established rate of return, the lowest average spot price of electricity that makes the investment profitable has been calculated.
Fundamentala faktorers förklaringsgrad och simuleringsmöjligheter gentemot elspotpriset på Nord Pool : Utsläppsrätternas betydelse för elspotpriset under andra handelsperioden
The purpose of this study is to evaluate the relation between certain chosen fundamental factors (emission trading rights, hydrological balance, interaction with continental Europe, fuel prices) and the spot price at Nord Pool. Particular focus has been put on the trade with emission rights since it is only now their actual impact on electricity prices can be studied. The relationships are measured with regression analysis which includes both R2 and the simulation possibilities of ARX models. The studied period covers 2008 and 2009 with partly daily data and partly weekly data. Owing to the expected higher importance of the fundamentals during the winter months the winter 2008/2009 has been studied separately.
Provisionsbaserad lön och prisskillnader mellan kanaler ? en källa till kanalkonflikter? : En fallstudie bland företag i Sundsvall
Today?s companies offer their products and services through multiple distribution channels in an increasing extent, in order to reach bigger markets and more customers. Multiple channels result in an increased risk for channel conflict.This essay is an exploratory and descriptive study with the purpose to explore some companies? channel conflicts on the basis of sales commission and price differences. A case study has been made at two different companies and the empirical material has been collected with qualitative interviews.We found more channel conflicts in the company that uses sales commissions than in the company that doesn?t.
Optimization of Lentivirus Production for Cancer Therapy
Vectors based on lentivirus backbones have revolutionized our ability to transfer genesinto many cell types. Lentiviral vectors integrate into the chromatin of target cells and do not transfer any viral genes causing vector replication. Both of these features arecommonly used in gene therapy and have been used clinically in individuals sufferingfrom cancer, infections and genetic diseases. It has been discovered that T-cells can be genetically modified to be used as effective weapons against cancer: therefore virus mustbe produced to deliver the gene of interest into the T-cells. In this project, lentiviralvectors have been produced to transfer the gene coding for a chimeric antigen receptor(CAR) which is directed to CD19 on B-cells.
Implementeringsarbete i den svenska grundskolan
The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.