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596 Uppsatser om Transfer pricing - Sida 12 av 40
Platt Hierarki : Metoder för omvandling av relationsdata till hierarkisk data
The relational database model was defined in the 1970?s and is the dominating database type today. The main difference between data from a relational database and a hierarchical data structure is that the relational database stores records in tables. The records have no particular order, but can include links in terms of relationships with other records. A hierarchical structure organizes data in the form of a tree structure and can for an example be found in organizational structures in which different levels involves different responsibilities. If the data stored in a relational database is to be presented in a hierarchically, a conversion of the data structure is required. The intention of this paper is to describe how such a conversion can be performed. To investigate the conversion methods, case studies has been conducted on the basis of a specific organization?s hierarchical structure.
Argument för prissättning av skogsfastigheter
The world economy of today is in an extensive financial crisis which has lead to the fact that people seek well placed investments and securing of capital, something that by many people can be found in forest investment. The price of forest estates has increased with 90 % during the last 5 years and marketing polls indicate a positive belief in the future among forest owners. The development of timber prices has not increased to the same extent as the forest property prices which implies that the property price not only reflect the yield value from the forest but also that the lumber value does not have such a meaningful role in the pricing of forest properties as proven earlier. This fact means that forest owners either invest their capital in forest in a speculative point of view or that the purchasers of forest properties invests in non monetary benefits that lacks a direct yield value. The purpose with this degree thesis is to increase the understanding of the pricing of forest properties with focus on the above mentioned fact.
Modellbaserad drivlinereglering
A cars powertrain consists of everything that is needed for its propulsion. The components in the driveline that transfer the power from the engine to the driven wheels are not absolutely stiff, hence they will wind up due to the torque and act as torsion springs. If you suddenly demand a bigger torque by stepping on the accelerator pedal, a so called tip in manoeuvre, and that torque is acquired from the engine as quickly as possible, the driveline will not be able to transfer that fast torque change due to its weakness and as a result it will start to oscillate. These oscillations will be transferred to the driven wheels and make the car to accelerate jerkily which will be experienced as uncomfortable by the passengers. Furthermore, there is a backlash in the driveline that will make the weakness in the driveline even more excited than it should have been if the backlash did not existed.To avoid too big problems with these oscillations there is a control system that controls the demanded torque.
Gröna generationsskiften : Särskilt om samäganderätt och mjuka frågor
Within the near future Sweden will be facing a large number of successions of ownership within the agriculture and forestry sector, which is why it is important to acknowledge the question of alternatives for transfer of ownership. The purpose of this thesis is therefore to analyze the existing law as well as the various options for how to transfer the ownership concerning succession of ownership within family-owned agriculture and forestry businesses. This thesis pays particular attention to the complexity of problems that refer to joint ownerships and the great importance of the emotional questions that arise when a succession of ownership is being implemented.A succession of ownership can be planned as well as unplanned. When implemented through inheritance the transfer to the younger generation is unplanned. There are several effects of an unplanned succession of ownership and these effects can be harmful for the company as well as the family.
Röntgenbilder: en studie av bildkvalitet inom medicinsk
röntgendiagnostik: en matematisk metod för jämförelse
mellan olika röntgenapparater
I sjukvården världen över tas dagligen tusentals röntgenbilder. Användningsområdena är många, men i de flesta fall är syftet att i något avseende avgöra patientens hälsa. Bilderna utvärderas av läkare för att patienten ska få rätt diagnos. För att läkaren ska kunna göra en korrekt bedömning av bilden och därmed ge patienten den behandling som situationen kräver måste bilden vara rättvisande och vara av sådan kvalitet att alla viktiga detaljer går att urskilja. Bildkvalitet är ett ganska diffust begrepp och ofta används subjektiva bedömningsmetoder för att bestämma ifall en bild är bra eller dålig.
Integrering av Digitala Färdskrivare och Telematik för den nya Europeiska Standarden
This Master of Science thesis project handles issues around managing data from the digital tachographsystem. European legislation states that companies must download the data of the digital tachograph systemand store it for at least one year for control purposes. The system stores data on the vehicle unit located inthe driving compartment and on smart cards personal for each driver.Acquiring data from the previous analogue tachograph was done instantaneously since the data wasphysically printed to a circular paper chart when driving. To acquire data from the digital system one mustperform a download from the vehicle unit and later transfer it to some form of backup solution for longterm storage. Data must also be downloaded from the driver smart cards.Download of data from the vehicle unit is the most time consuming task and may take up to 30minutes pervehicle.
Simulering och offline programmering av transfersystem
Verktygsavdelningen inom Gestamp Hardtech har en lång erfarenhet av utveckling, konstruktion och tillverkning av prototyp- och serieverktyg som sedan används i produktion i Luleå, Haynrode Tyskland, Mason USA och Kunshan Kina. Arbetet kännetecknas av ett tvärfunktionellt tänkande vilket medger ett minimum av ledtid genom användning av gällande datasimuleringar, utveckling,konstruktion samt tillverkning. När en simulering utförs kan olika produktionsstrategier utredas och ger även möjlighet till att se konsekvenser av konstruktionslösningar på verktyget.mSimulering kan ske på befintlig linje eller innan en investering i en ny produktionslinje ska göras. Genom simulering kan problem som annars leder till störningar i produktionen upptäckas. Resultatet av detta examensarbete är ett verktyg i form av två simuleringsmodeller i CAD-systemet I-DEAS NX12.
Realisering av de svenska vokalfonemen hos andraspr?ksinl?rare med hindi och engelska som basspr?k. En studie i m?lspr?ksavvikande uttal r?rande vokalkvalitet, vokalinskott och vokalbortfall
Syftet med denna uppsats ?r att kartl?gga m?lspr?ksavvikande uttal hos andraspr?ksinl?rare med hindi och engelska som basspr?k med avseende p? vokalljud i svenska, som ?r m?lspr?ket i denna uppsats. De m?lspr?ksavvikande uttal som beaktas ber?r vokalkvalitet, vokalinskott och vokalbortfall. Forskningsfr?gorna som st?lls ?r vilka m?lspr?ksavvikande uttal som f?rekommer, och varf?r m?lspr?ksavvikande uttal f?rekommer.
The Innovation Value Chain -How Firms can Generate Innovation
Teorigenomgång som mynnar ut i tolv parametrar som karaktäriserar en innovativ organisation, samt en teoretisk modell, Innovation Value Chain (IVC) som beskriver den innovativa processen. Åtta fallstudier utav tillverkande svenska företag analyseras med hjälp av IVC modellen..
Övergången mellan studier och yrkesliv ? 94 biblioteks- och informationsvetares retrospektiva upplevelser
The main purpose of this Master?s thesis is to investigate how the transfer from academic studies into professional life is experienced in retrospect by professional librarians. The aim is also to examine in which context the studies in library- and information science in Sweden has been formed. To attain the purpose of the thesis four main questions is being asked: In which context has LIS-studies from the period 1993-2007 been formed? Which competence does the professional librarian consider to be the most fundamental in professional life? Does the professional librarian experience that the knowledge attained from LIS-studies is sufficient for the actual tasks? Which are the differences between tasks at different types of libraries? The study is performed through a questionnaire survey in which 94 professional librarians express their experiences of their LIS-studies in retrospect.
Kunskapsöverföring inom slöjd och hantverk En analys av olika inlärningssituationer
Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Ledarskap i slöjd och kulturhantverk15 hpInstitutionen för kulturvårdGöteborgs universitet2014:37Kunskapsöverföring inom slöjd och hantverkEn analys av olika inlärningssituationer.
Problematiken vid samägd jord- och skogsbruksfastighet : De rättsliga förhållanden
The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.
Basel II - Det nya kapitaltäckningsregelverkets påverkan på de svenska nischbankernas kredit- och riskhantering
ABSTRACTTitle: Basel II ? The New Basel Capital Accord and its influence on small Swedish banks and their retail banking and risk management.Seminar: May 24th, 2007Course: FEK318 Bachelor thesis in Business Administration, 10 Swedish creditsAuthors: Mattias Kjellberg, David Uhlmann & Ivana ZubacAdvisor: Joakim WinborgKeywords: Capital cover, capital requirements, Basel II, credit giving, credit risk, risk management, retail banking, small banks, pillar 2Problem: What influence does Basel II and the new updated management of credit risks in pillar 1 and the active risk control in pillar 2 have on small Swedish banks retail banking?Purpose: Our essay seeks to explore what influence pillar 1 and the new updated management of credit risks in the new capital accord Basel II have on small Swedish banks and what influence pillar 2 have. We also want to explain if Basel II has influences on small Swedish banks credit analysis and possible effects in their risk management and pricing.Methodology: In our essay we use an inductive approach and our chosen research method is the qualitative one. We have chosen to look into four small Swedish banks, and the empirical data is obtained from telephone interviews with selected respondents from Länsförsäkringar Bank, SkandiaBanken, GE Money Bank and ICA Banken.Conclusions:? The work with credit scoring does not get influenced by Basel II if the Standardised Approach is chosen.? Banks that?ve early implemented high technological systems in the organization, that small banks normally do, have gotten an easier transition to Basel II.? Basel II will result in a risk adjusted pricing and a more fair credit market.? Internal Ratings-based Approaches is very demanding to develop, but at the same time it?s a more risk sensitive approach.? Pillar 2 results in a more sophisticated work for the small banks.? Basel II results in a further price press on residential loans in Sweden..
Internprissättning i Sveriges kommuner
Bakgrund: Internprissättning är ett välkänt verktyg för att värdesätta transaktioner av varor och tjänster inom en organisation. Frekvent förekommande syften med internprissättning är att kunna möjliggöra rättvis resultatbedömning av enheter samt att bidra till kostnadsmedvetenhet hos personal. Många ekonomiska styrverktyg, däribland internprissättning, är från början framtagna för att passa privata organisationer men trots detta har offentlig sektor under de senaste decennierna i allt större utsträckning anammat styrverktygen i hopp om en effektivare verksamhet med högre kvalitet. Trots att internprissättningen är ett populärt styrmedel saknas det empiriska studier kring hur Sveriges kommuner använder och påverkas av den.Syfte: Att kartlägga och beskriva hur Sveriges kommuner utformar och använder internprissättning samt att utveckla en modell för framtagande av målkongruent internprissättning i kommunerna.Metod: Studien har huvudsakligen genomförts med en kvantitativ forskningsansats i form av en enkätstudie. Enkäten skickades ut till Sveriges samtliga 290 kommuner och en svarsfrekvens på 37 procent erhölls.
Möjlighet till flyttning av juridiska personers säte inom EU : Finns det behov av ytterligare harmonisering?
The freedom of establishment is a fundamental right on the internal market which enables companies to take up and pursue activity in other member states, ?host states?, in a non discriminatory way. In situations where a company wishes to use the right to establish in a host state, complications will be discovered since the member states are applying different principles for deciding the nationality of a company. Since the Treaty of the Function of the European Union recognize both principles, and both of the legal areas company law and European international private law lack harmonization regarding companies wishing to perform such a transaction, the situation today brings the possibility that such a company could be covered by the legal system of several member states, or maybe no legal system at all.The Court of Justice of the European Union has through case law contributed to make the scope of the freedom of establishment a little bit clearer but there are still difficulties regarding situations when a company wishes to transfer its seat to another member state with a change of nationality. Today?s measures, for example the SE-company, is not enough to satisfy the companies wishing to transfer their seat to another member state.