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596 Uppsatser om Transfer pricing - Sida 31 av 40

Hantering av verksamhetskrav : Utredning av hur hantering av verksamhetskrav från kunder kan förbättras på Saab Aerosystems

Saab Aerosystems have had one dominating product, JAS 39 Gripen, and one dominating customer, FMV, for a long time. The operations management system at Aerosystems is adjusted for development of Gripen and as the business unit is trying to enter new markets with other products and customer the operations needs to be adjusted to fit the development and manufacturing of these products as well.The purpose of the master thesis has been to investigate how Aerosystems is managing requirements on operations from external customers and how to make improvements within this area. The aim has been to carry out a situation analysis to identify where improvements are possible and then produce proposals for improvements through studies of literature and other business units. The thesis also include a study of knowledge transfer within the business unit to investigate how this can be applied to improve the managing of requirement on the operations.An extensive interview study has been carried out in which interviews mainly have been conducted with employees at Aerosystems, but also at Saab Avitronics and Saab Aerostructures. The reason why these business units have been examined is because they have carried out a large number of successful businesses with external customers, which also are potential customers for Aerosystems in the future.The interviews have been analysed to identify strengths, weaknesses, opportunities and threats with the present way of working.

Konkurrensrätt : Innebörden av artikel 82 EGF

The competition policy in the EU should guarantee that the competition is not distorted in the way that would prevent or create difficulties for the free mobility of goods and services between Member states. It is prohibited for companies to abuse their dominant position according to Article 82, if it affects trade. The essence of Article 82 is control of market power. The perfect competition results when supply and demand appoint the price and quantity of a product. Firms are encouraged to compete then it results in efficiency, quality products and lower prices.

Temperatursprickor i ung betong : Utvärdering av projektering och utförande av åtgärder, samt utveckling av dimensioneringsmetod för kylsystem

The report contains three parts. The first part is a summary and overall presentation of thermalcracks and preventing measures against such cracks. This is a theoretical part where theinterested designer can get acquainted with various alternatives, be guided to more detailedliterature, and receive some practical information regarding the design of the respectivemeasures.The second part deals with calculation of the risk for thermal cracks and design of water coolingas a limiting measure. Two complementary methods are reviewed for efficient calculation:?the handbook method CraX1(by Lulea University of Technology) is used for quickverification?finite differential analysis in the calculationtool ConTeSt Pro for more precise projectingHere is also presented a development of existing standards through design of the cooling systemby means of the Bernoulli equation.

Hur gott är gratis? : En studie om gratisekonomi

The purpose of this thesis is to identify the most important establishment criteria for companies whointend to do a new establishment. There are differences between regions regarding attraction on startup.Some regions have few new businesses while others continuously expanded its activities in variousfields. The biggest focus on the thesis is the Gävle- Borlänge region where MellansvenskaHandelskammaren is active.Mellansvenska Handelskammaren saw a need for the assignment after the magazine ?IntelligentLogistik? ranked the Gävle region at 15:th place and Falun/Borlänge at 20:th place in the list over thetop 25 best logistics locations in Sweden. This made them wonder what could be made to develop intoa better area with more amenities and a better place in the ranking of the magazine.

Systematisk risk och avkastning på en volatil samt stabil marknad : En undersökning på den svenska aktiemarknaden

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.

Nord Pools systempris - en studie av prispåverkande faktorer

The intention of this thesis is, from a basic statistical viewpoint, to capture the relationship between the price of electricity and a sample of factors influencing the price. The thesis also aims at investigating whether knowledge about the relationship is useful when investing on Nord Pool. Tested factors are temperature, import, price of emission rights as well as a number of hydrological factors. The investigated period stretches from year 2000 until week 32 year 2007. The relevance of each factor was also evaluated yearly as well as for shorter periods in order to get a more comprehensive view of the relationship.

Sambanden mellan inandningsbara, grova och fina partiklar i luften och strokeanfall i Malmö

In the western world, strokes are the third most common cause of death, hitting mainly the elderly population. Smoking, high blood pressure, diabetes and overweight are known risk factors for causing strokes. Previous studies show that an increased level of particulate matter, PM, is also related to an increased number of strokes. The population in this study consists of patients over 65 years old who live in Malmö. Levels of particulate matter were measured from October 2004 to April 2005 at a central outdoor monitoring site in Malmö.

Särbo eller sambo? En historisk analys av förändringsprocessen rörande integrationen av UD och Sidas utlandsmyndigheter, granskande förutsättningarna för politisk implementering.

On three occasions, in 1973, 1993 and 2005, Swedish parliament and government has resolved to integrate the, previously independent, foreign offices beloning to the Swedish International Development Cooperation Agency (Sida) with the Swedish embassies. The implemenation of the integrationreform has however been a lengthy process. This thesis adresses two main issues: how has the integrationreform been able to remain a viable recipe for organizational change over time and why has the integrationprocess taken so long? Lastly I assess the possibility for effective implementation following the decision 2005.Based on New Institutionalism I conducted an historical analysis of the integrationprocess to explore the conditions for reform. My results indicate that the integrationreform primarly suited the interests of the Ministry for Foreign Affairs, making the Foreign Serivce more effective and clarifying the Ministry's responsibilty for Swedish development cooperation policy.

Mångfald i planering : Uppsala stadskärna, en mångfald av människor och verksamheter?

AbstractTitle: Level/Degree/Grade:Authors:Supervisor:Research question:Purpose:How the bank may improve its financial counselling ? A qualitative case study.Bachelor Thesis; Business administration; Corporate finance.Andreas A?strand, Anton Persson, Kristoffer Wedebrand.Hans Mo?rner.How may the bank improve its financial counselling to private investors using portfolio theory?Our purpose is to examine the advice, with basis in portfolio theory, the bank?s financial advisors provide to their clients, the investors, and how they can improve. If we can identify and point out areas of improvement in the financial counselling, we hope to raise the question and contribute with an improved financial counselling. Another positive effect we are hoping for is to improve the situation for the investors whereas all parties benefit from an improved portfolio selection.This study is conducted through a qualitative case study, where we used a deductive approach and collected our data through personal interviews.The conclusion that emerges is that the financial counselling could potentially be improved if financial advisors improve their knowledge in portfolio theory.The originality shapes through the opportunity to investigate a specific bank and because of that an opportunity to examine a specific case more thoroughly was created. Our thesis contributes with opening La?nsfo?rsa?kringar?s and other banks? eyes to how their financial counselling could be improved through new knowledge in portfolio theory.

Hur kan en applikation anpassas till Windows Phone? : En studie som visar utvecklingsprocessen för en smartphone-applikation.

The most common types of smartphones in Sweden are iPhone and Android. Development in the IT feld is constantly changing and Windows Phone is a new operating system that has been introduced on the Swedish market in 2010. However, Windows Phone user interface is quite different from iPhone and Android.The numbers of applications for smartphones are increasing, and users are making greater demands on better  usability. Users want the application to be easy to understand and fast to bring into play.  If the application contains a bug or has other user problems, it can ruin the entire experience. If the user does not have a good experience of the application, the user will quickly stop using the application.Companies that do not have any mobile applications would probably begin with an iPhone application.

Shuttling Between Cultures: Expatriation in the Context of Sweden

Being a successful global business player depends on firm?s ability to mobilize its resources worldwide. For this reason getting the right people with the right skills, at the right time, at the right place is crucial and makes expatriation one of the most important issues of today?s business world agenda. In terms of expatriation; national culture provides the context for the whole process.

Den rådande tolkningen av samma eller likartad verksamhet : Konsekvenser vid generationsskiften i fåmansföretag

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

Hållbart ansvarstagande för ett medelstort byggföretag i Sverige - En analys av värdeskapande aktiviteter som bidrar till hållbar utveckling.

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.

Cellphone Survey System : En studie om marknadsförhållanden och produktlansering för Tradewell Group AB

Today?s market for companies doing statistical surveys is a market consisting of mostly standardized methods where differentiating your company from the competitors is hard. Simultaneously both the society at large and technology in specific is under constant development and everything needs to be done at a faster pace with better precision. One of the companies on the market mentioned above is Tradewell Group AB. During 2008/2009 Tradewell has developed a new method for doing statistical surveys. The method named by Tradewell is called Cellphone Survey System, CSS and include using existing technology in a, for this market, unknown way.

Ett anpassat ledningssystem för informationssäkerhet : - Hur gör en liten organisation med hög personalomsättning?

This paper aims to find out how to implement an information security management (ISMS) system that is based on ISO/IEC 27001-standard into a small organization with high employee turnover. The standard employs the PDCA-method as a course of action for implementing the standard. The reason for implementing such a system is to introduce information security to the organization and to maintain it despite the changes in management. The paper based it?s survey on a case study of a student nation in Uppsala, Sweden.

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