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596 Uppsatser om Transfer pricing - Sida 10 av 40
Latent värmelagring i vattenburet uppvärmningssystem med elpanna för byggnadsapplikationer
Latent heat storage is a way to store thermal energy when a phase change material undergoes a phase change. The advantage of latent heat storage is the capability to store more energy per mass unit than other heat storage methods. The most commonly used phase change in latent heat storage is the transition between solid and liquid. Phase change materials can be divided into organics, inorganics and eutectics.In the Nordic electricity market the price of electricity is set every hour by Nordpool spot, which leads to price fluctuations because of changes in demand. The main goal of this report is to create a latent heat storage system in a single-family home and investigate the possibility to save money by charging the latent heat storage system when the price of electricity is low, and discharge when the price is high.The thermodynamic model consisted of a ?tube-in-tube? heat exchanger with phase change material in the outer tube and water as the heat transfer fluid in the inner tube.
Generationsskifte i lantbruksföretag : en arbetsgång och fallstudie
The Swedish agriculture has gone through some changes and there are more changes coming in the near future. The structure is mowing towards bigger units. The average age for the Swedish farmer is high, and a great number of agricultural enterprises are going to get an owner from the next generation within the family.
The aim of this thesis is through case studies examine the economic consequences of transfer of agricultural holdings. The methods in change of generation that this essay treats are changes of generation, in the form of gift and purchases.
Remburser och andra säkerhetsarrangmang vid internationell handel
AbstractWe live in a world today that is characterized by the Internet. We can get hold of people on the other side of the globe whenever we want and we can purchase what ever we want, from who ever we want, anytime we want. This development has made it important to find systems of dealing with the payment in a safe and secure way, both for a private person as well as for a company, when you do transactions with people far away, and those systems is the core of this essay. As a private person you sometimes need to transfer money to family members who live abroad and you can then use clean payments. This means that banks all over the world has systems which makes it easier when their customs wishes to transfer money abroad.
Undertextning : Kvalitetsskillnader mellan professionella undertextare och amatörer
Syftet med denna studie var att utifrån olika kvalitetsnormer jämföra och analysera skillnader mellan professionella undertextares undertexter och amatörers undertexter. Dialogen från fyra filmer parades med motsvarande undertexter av professionella undertextare så väl som av amatörer, varpå skillnader registrerades, viktades samt analyserades. Resultaten visar att det föreligger signifikanta skillnader mellan undertexter av professionella undertextare och amatörer på ett flertal punkter, som till exempel struktur och semantik, reduktion och expansion, antal tecken, antal ord, exponeringstid samt antal undertextenheter. Genomgående så översätter amatörerna originaldialogen mer ord-för-ord än vad de professionella undertextarna gör, samtidigt som de professionella undertextarna stryker stora delar av dialogen, vilket innebär att tittare som använder amatörundertexter får betydligt mer text att läsa, vilket i sin tur innebär att mindre tid ägnas åt filmernas bildmässiga innehåll..
Global Price Management ? Incentives for Implementing an IT-based Price Management System
Problem discussion: Syncron experience a challenge in realizing the full market potential of its newly developed IT-based price management system, Global Price Management (GPM). The system has already been implemented and is currently running with success within the IT-structures of the first customer. The fact that the development of the system has been initiated by a customer, and thereby has left Syncron oblivious of the real underlying drivers and incentives for the development, is part of the problem. Understanding the customers? incentives for developing their pricing process thus reducing the application uncertainty is a good starting point.
Kunskap i ny kontext : en undersökning om bibliotekariers väg från studier till yrkesliv
This bachelor thesis explores how librarian graduates perceive the transfer from university to employment. The authors will examine how librarian graduates experience the relation between knowledge learned from university studies and the qualifications required from the employer. The basis of the thesis is the concept of transition process. In this thesis it is defined as the relation between the knowledge gained from education and the qualifications required by the employer as well as the problem to transfer knowledge between different contexts.The theoretical framework is build upon the concept of competence and its connection to re-contextualized knowledge. The empirical material of the thesis constitutes of five phone interviews with newly employed librarians.
Internprismodeller i offentlig verksamhet : Fallet Region Gotland
Med hjälp av internpriser kan den offentliga organisationen spåra vart kostnader uppstår och vart resurserna hamnar. När en offentlig verksamhet går mot att styras mer som den privata sektorn uppstår vissa problem. Den offentliga verksamheten som har en stor bredd i sina verksamheter för att tillhandahålla service till medborgarna behöver det att de också hushålla med sina resurser, då dessa finansieras av bland annat skatteintäkter. Det kan uppstå vissa styreffekter till följd till användningen av internpriser, som kan vara av såväl positiv som negativ karaktär. Genom att en offentlig organisation använder sig av internpriser för att styra i organisationen uppstår ytterligare effekter såsom förändringar i resursanvändandet.
IgG mediated suppression of immunological memory
Apart from recognizing and neutralizing threats, antibodies also have the ability to regulate immune responses against their specific antigen. IgG administered together with erythrocytes is well known to induce >99% suppression. This has been used to prevent haemolytic disease in new-borns since the 1960's, but the mechanism behind it is still not completely understood. The effect on the primary response is well established, but its influence on induction of immunological memory is still heavily debated. In this study adoptive cell transfer of splenocytes to irradiated mice was used to survey the effect IgG has on induction of immunological memory without disturbance from the primary IgG response.
"Lets Play!" : En studie av kunskapsöverföring mellan digitala spel och musikinstrument.
The purpose of this thesis was to examine if users of digital music games may acquire skills from the games that may be of use in learning to play a real instrument, that is a non-digitally simulated instrument like an acoustic piano. We have used Gee?s theory regarding a possible interconnection between different semiotic domains, and how this connection may enable a transfer of skills between related domains. In this thesis we examine possible skill transfer between the domains ?digital games? and ?non-digital instruments?. To examine our question formulation we chose to conduct a pilot study from which we collected both quantitative and qualitative data.
Kökets bråkstakar : elevers förståelse för bråktal i hem- och konsumentkunskap
The aim of this study has been to investigate students? understanding of fractions when they occur in the practical subject home economics. In order to investigate this, the learning study method was used. Learning study can be understood as a method to gain deeper understanding of what is learnt by students during a lesson to increase learning outcome.The variation theory framework has been utilized to analyze the results of this study. The object of learning was chosen to be addition of fractions bigger than one half when they appear in home economics.
Faktorer som påverkar datakvaliteten hos affärs- och DW-system - En fallstudie från en högteknologisk industri
This thesis aims to examine how the quality of data that is entered into and retrieved from a corporate group's ERP and Data Warehouse systems can be improved. The corporate group has already taken several measures that will improve the quality of data. For instance the corporate group has updated and merged the previous ERP systems into one. At the same time the corporate group adjusted the settings in the updated ERP system, so that it will be harder to register incorrect data in the ERP system. With regards to the processes and routines, the studied department has efficient written routines and processes.
Value creation- How can companies optimize the human capital
The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.
Normal Mapping för Hårda Ytor : Photoshop och Maya Transfer Maps för Normal Mapping av icke-organiska geometri i datorspel
I mitt examensarbete har jag undersökt om det lämpar sig att använda en manuell metod för att skapa normal maps till icke-organiska polygonmodeller avsedda för datorspel. Jag har använt mig av Photoshop för att måla normal maps som jag sedan applicerar på lågdetaljerade modeller jag skapat, för att höja detaljgraden avsevärt. Då icke-organisk modellering inbegriper modeller som ska representera hårda ytor, och därmed inte animeras med deformation, så antog jag att denna metod skulle lämpa sig väldigt väl åt dessa ytor som ofta har extremt mjuka former och precisa vassare kanter. Min metod har varit att studera litteratur om Normal Mapping och hur man använder Photoshop för detta. Jag har sedan utfört praktiskt arbete för att utvärdera hur effektiv metoden är samt vilka fördelar den bidrar med. Jag går igenom teori för normal mapping som jag stödjer med hjälp av faktatexter och instruktions-DVDer i ämnet för att sedan redovisa metoden jag använt i mitt arbete. Jag avslutar sedan med en diskussion kring mitt resultat och redovisar vad jag kommit fram till genom mina experiment. Jag kommer fram till att Normal Mapping med Photoshop är mycket väl lämpat åt hårda ytor och även bidrar med optimeringar i arbetsflödet både vad gäller organisering, tidsåtgång samt kontroll över resultatet.
Finns det någon som lyssnar?: -Om kunskapsspridning vid repatriering
The purpose of this thesis is to study how organisations are working with repatriation of employees who have been working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.
Motiv och attityd till kompetensutveckling på två små företag
The aim of this study was to gain insight into how two enterprises work with competence development and thereby study how the relationship between competence development and workers, employees, look like. The focus was on the workers motives and motivation towards a participation in a competence development course, their attitude to education, and how the transfer of skills gained from the course, into the workplace looks like. Further on, the work situations influence on the workers competence development has been taken into account.In the study, six people were interviewed in the role of either manager, coach or course participant who are employed in two different enterprises in the south of Sweden.The results showed that the participants were motivated by a strive for personal development or that the participants viewed education implementation as a part of the professionalcareer, which has resulted in a positive attitude towards the competence development course. The managers? motive for decisions about education was to change the prevailing attitude among the staff for the better and thereby strengthen the company?s brand. The work situation has encouraged the desire to participate in developmental education as the feeling of control has encouraged the workers to further development.