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596 Uppsatser om Transfer pricing - Sida 28 av 40

Queera Barnbiblar - En narratologisk & queerteoretisk analys av transformationen av berättelsen om David och Jonatan

As humans we transfer norms and values, which we are aware or unaware of, to the children near to us. These children embrace them, and the adult´s norms and values become the child's own ones. When a Bible story is going to be transformed into a children?s bible text it goes through shortening and simplification of the story to fit children´s bible edition. The adjustment will be unconscious and conscious choices that change the meaning of the text and the possibility of contextual interpretation.

Psykoterapeuters egen psykoterapi

Inledning: Det har funnits många aspekter av vad som påverkat psykoterapeuter i deras yrkesutövning.I forskning har psykoterapeuter uttryckt att den egna psykoterapin har varit en av de viktigas erfarenheterna i den egna utvecklingen som psykoterapeuter.Frågeställning: Hur har psykoterapeuter upplevt den egna psykoterapins påverkan på yrkesutövningen och har olika perioder av terapi haft olika inflytande?Metod: Denna studie har varit kvalitativ, i form av semistrukturerade intervjuer, med sju stycken psykodynamiskt utbildade psykoterapeuter. Förutom intervjuer har också tidigare forskning och litteratur i ämnet redovisats.Bearbetning av resultatet har skett i tematisk analys.Resultat: Psykoterapeuternas egen psykoterapi har påverkat dem inom flera områden i deras yrkesutövning. Främsta skälet till att de har gått i egen terapi har varit personliga svårigheter men också utbildningskrav.Diskussion: Psykoterapeuterna har upplevt att den egna psykoterapin har stort inflytande på olika delar av identiteten som psykoterapeut. De har inte varit lika lätt att skilja ut olika perioder av terapi och deras påverkan.

Transitioner i f-9-skolor : - en smidig ?röd? tråd eller en med svårlösta knutar

The aim of this study was to identify and make transitions in Swedish preschool-class-9-years elementary schools visible with a special-needs educational perspective. Transitions in focus were those between preschool-class and primary school, between grade three and four and the last between grade six and seven.In the 1960?th Swedish elementary school were devided into three levels; primary school, intermediate level school and upper level lower secondary school. Those levels were officially removed when the curriculum of 1994 was introduced. However, in some way such levels still exist, for example in organisation and structure of schools, the curriculum and teacher education.How did school leaders design transitions between levels and which tools were used? What kind of information was transferred to help children with special needs and what was the role of the special pedagogue in the transition process?The study was a combination of a quantitative and qualitative method, a questionnaire survey complemented with qualitative interviews with special pedagogues in three schools in a middle-sized Swedish town.The result of the study shows that schools in focus had a work plan.

Varbergs besökscentrum - Nybyggnation

This report deals with activities that from a CSR perspective are considered to create a shared value for a medium-sized construction company in Sweden. The CSR definition used in the report is the European Commission?s since it reflects the valuecreating aspects of CSR, in contrast to the traditional philanthropic aspect of CSR.Companies in the building construction industry have difficulties identifying activities that create value in society and in the company. The aim with the project is to, from a CSR perspective, identify and evaluate value creating activities in a building construction company. The activities will be evaluated with respect to competitiveness and how they can be implemented into an organization.

The SMEs? Internationalization Strategy --Foreign Market Entry Modes Selection

The SMEs? internationalization strategy?Foreign Market Entry Modes selection Title: 1st of June 2006 Date of the Seminar: Bus 809. Master thesis in international marketing Course: Han xiao Author: Ulf Elg, Associate professor, Lund University, Sweden Advisors: Ying Bin, Associate professor, Zhongnan University of Economics and Law, China. Guest researcher, Lund University, Sweden Internationalization, entry mode, SMEs, foreign market Keywords: The purpose of this study is to understand the internationalization process of the SMEs, and try to define the motives and internal factors impact their foreign market entry mode selection. Thesis purpose: This thesis is based on qualitative method using case study.

Hur kan arbetsscheman föra kunskapen vidare?

This report focuses on work schedules in the retail sector, where work schedules are dynamic and change according to the needs and work schedule is a requirement for an effective structure of the work. This structure is important for maintaining a good order and all this is a requirement for a profitable business for both long and short term future. Work schedule also contributes to safety at the workplace. The purpose of this study was to investigate the transfer of knowledge by work schedules. The HRM employee we interviewed worked in Reitan Servicehandel Sverige AB which includes 7-Eleven, Pressbyrån and Shell.

Café/Restaurang på Uddevalla Skeppsviken

This report deals with activities that from a CSR perspective are considered to create a shared value for a medium-sized construction company in Sweden. The CSR definition used in the report is the European Commission?s since it reflects the valuecreating aspects of CSR, in contrast to the traditional philanthropic aspect of CSR.Companies in the building construction industry have difficulties identifying activities that create value in society and in the company. The aim with the project is to, from a CSR perspective, identify and evaluate value creating activities in a building construction company. The activities will be evaluated with respect to competitiveness and how they can be implemented into an organization.

Intellectual Property Rights : A Barricade to Technological Development. An Ethical Analysis on the Less Developed Countries

Debate over Intellectual Property Rights ?IPRs? particularly patent and copyrights is mainly on forward-looking industries in computer software. As part of a trade deal reached in 1994, the member nations of the World Trade Organisation must adhere to a global agreement known as TRIPS, for the Trade- Related Aspect of Intellectual Property Rights.This study is to analyse the ethical conception of Intellectual Property Rights and in particular its implications on the developing countries in relation to TRIPS. The approach will be to analyse a broad philosophical theories of property to see if there is any justification for a software program to be treated as private property and also argue base on John Rawls two principles of justice in relation to TRIPS Agreement. Some reflections will be put on the use of open-source software by less developing countries.From the study it was asserted that, strong IPRs protection would hinder technological transfer and indigenous learning activities in the early stage of industrialisation when learning takes place through reverse engineering.

Varje mynt har två sidor : en undersökning om hur den kommande generationsväxlingen påverkar turismföretag

A central discussion within society and businesses today, is the change of generations in the business market which occurs within the upcoming years. A change of generations is unavoidable and a natural step in business. The challenge of the forthcoming reform is the large number of people leaving the labour market and the grand entrance of new labour; Generation Y. The characteristics of Generation Y differ from the older generation which enhances the challenges for the businesses to attract a new workforce. It may also be necessary for the organisations to adapt to the younger generation.

Den optimala kombinationen : En undersökning av småföretagarnas preferenser vad gäller olika kombinationerav attribut relaterade till revisions- och redovisningstjänster

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

Passivhus, detaljutformning och dess köldbryggor

Along with rising energy prices and increasing awareness of environmental issues, the criteria for buildings energy performance have been sharpened through the years. Today, ?passive house? and ?low energy house? are commonly used phrases in the construction industry and is expected to become increasingly common in the future.For houses with well-insulated building envelope the importance of well constructed details increases when minimizing the heat losses. Examples of these details are floor-wall junction and window openings in the wall. In such connections thermal bridges occur, which means that heat more easily is transported out of the building, compared to the rest of the building envelope.This report deals with detail solutions around windows and a comparison between a traditional slab and a foundation from Koljern consisting of foam glass.

Miljöinriktad CSR i charterbranschen : En hållbarhetsfråga

Trots en låg efterfrågan och ett svagt intresse för miljövänligt resande bland konsumenterna arbetar charterföretagen målmedvetet med miljöförbättringar såväl under flygningen som på destinationen med boende, service och transfer. Denna studie granskar vad charterbolagen ämnar uppnå med sitt miljöinriktade CSR-arbete. Uppsatsen prognostiserar och urskiljer även företagens framtida arbete för miljön. Att arbeta för hållbart resande bidrar till minskade kostnader i form av lägre bränsleförbrukning och leder därmed i förlängningen till ökad avkastning. Högre lönsamhet kan även på sikt uppnås i form av ökad legitimitet och ökat anseende bland konsumenterna vilket bland annat kan bidra till fler sålda resor.

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..

Samma eller likartad verksamhet : ?Avkvalificering? av andelar i fåmansföretag

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Investeringsbedömning av energieffektiva småhus i trä

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

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