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596 Uppsatser om Transfer pricing - Sida 4 av 40

Individers betydelse för kunskapsöverföring i en organisation : En studie om hinder och möjligheter till lärande på Metso Paper Karlstad AB

Companies learn through their employees. In this paper I make research into how knowledge transfer and learning occur at Metso Paper Karlstad AB, which is a partly project based organization.The result is that there are many factors that affect the knowledge transfer in a company. Knowledge transfer occurs mainly between individuals within the company, but also between departments and other actors outside the company. In the gaps between these actors, there is a risk that knowledge is not transferred, which is an obstacle to learning. A great deal of the knowledge transfer and the learning is carried out through individual?s own drive and motivation.

Hur vi kan förstå riskbedömning på nationell nivå : En jämförande studie om Sveriges och Norges nationella riskbedömningar

Fenomenet med nationella riskbedömningar är relativt nytt i Europa. Myndigheten för samhällsskydd och beredskap överlämnade den allra första nationella riskbedömningen till regeringen år 2013. Syftet i uppsatsen är att undersöka om man genom ett policy transfer-perspektiv på nationella riskbedömningar kan se några indikatorer som hindrar policy transfer inom riskområdet. En första, översiktlig undersökning görs genom att jämföra de risker man lyfter fram i sju europeiska nationella riskbedömningar för att se om man kan tyda något mönster. Uppsatsen tog avstamp ur antagandet att geografisk närhet och liknande interna förutsättningar kunde tänkas innebära att man även har en liknande syn på risker som länder i ens närområde.

Internprissättningsdokumentation : Bör de svenska internprissättningsdokumentationsreglerna med hänsyn till BEPS åtgärdspunkt 13 revideras, och i så fall, vilka generella aspekter bör lagstiftaren ta hänsyn till vid utformandet av svenska framtida dokumen

2007 infördes regler om dokumentationsskyldighet i Sverige. Reglerna baserades på OECDs riktlinjer för internprissättningsdokumentationskrav. I slutet av september 2014 publicerade OECD BEPS-rapporten ?Guidance on Transfer pricing Documentation and Country-by-Country Reporting? vilken innehåller omfattande förslag på hur OECDs nuvarande internprissättningsdokumentationsregler bör revideras. Frågan blir därmed om, och i så fall hur, kommande svenska internprissättningsdokumentationsregler bör utformas?Det finns idag betydande skillnader mellan nuvarande svenska bestämmelser och OECDs kommande ändringar.

Kunskapsöverföring inom studentnationer : En kvalitativ studie av Uppsalas studentnationers överlämningsarbete

AbstractThis study examines how knowledge transfer works within the student nations of Uppsala. The purpose is to describe and analyze how the knowledge is transferred when the officials are being exchanged within the student nation. Furthermore the purpose is to explore if the student nations work active to preserve the knowledge and how it is done in such case. Eight out of Uppsalas thirteen nations are part of the study and the survey was conducted by qualitative interview. The study mainly assumes from Argotes theories on the organizational memory, Davenport and Prusaks theories on knowledge transfer and Nonaka and Konnos SECI-model. The study reveals that the student nations work in different ways and more and less active with knowledge transfer.

Att styra bilanvändning mot en hållbar utveckling. Om geografiska livsvillkor kontra offentliga ingrepps betydelse för bilanvändning.

Car usage is determined by several facts, e.g. living conditions determined by geographical matters. There is a political will to control car usage with different kinds of incentives since car usage generates environmental problems. This essay analyses the differences between car usage in urban areas as opposed to thinly populated areas in Sweden and their significance on governmental incentives. By using statistics differences in car ownership during ten years between thinly populated areas, areas in the countryside and urban areas is studied.

VEM V?LJER VINSTEN? P?verkar den politiska f?rgen p? det kommunala styret hur mycket vinst som f?rs ?ver fr?n de kommunala bostadsbolagen?

Every year, Swedish municipalities transfer considerable amounts of profit from public housing companies to the owner municipality. Municipalities are allowed to do this, provided that the money is used to pay for certain purposes. But there are no legal repercussions if they do not comply. Not all municipalities choose to transfer profits. Based on partisan theory, this difference could be explained by the political governance of the municipality.

Interspecies embryo transfer in South American camelids : a field study

The aim of this study was to investigate the possibility of performing inter-species embryo transfer under actual field conditions in the natural habitat of South American camelids. In this study embryos from llamas were transferred to alpaca recipients. In a parallel study alpaca embryos were transferred to llama recipients. All animals used were free of uterine and ovarian abnormalities detectable by rectal palpation and /or ultrasound examination. Embryos were harvested twice after single ovulation in 10 mated female llamas and non-surgically transferred to synchronized alpaca recipients.

Övergång av verksamhet : En avtalsrättslig tolkning av vad det arbetsrättsligt innebär att enligt 6 b § LAS ta ställning till fortsatt anställning

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

Sponsor or Die - En studie om imageöverföring vid mindre events

Studies conducted on event marketing have mainly focused on larger events. Managerial implications, marketing techniques, and theories in the field have hence dominantly addressed events of larger nature. Event marketing however is a growing phenomenon in the marketing mix. Brands are using event marketing to a greater extent. Brands are increasingly using small events as a marketing tool in order to create brand awareness and brand image; this goes for both small brands and large brands.

Värdet av tystnad : en värderingsstudie över Upplands Väsbybornas betalningsvilja för reducerat flygbuller

Since the spring 2003 the tenant-owner home association the Terrace in Upplands Väsby municipality lies straight under the approach route to Arlanda Airport?s new third landing chute. Noise levels of over 70 dB have been measured in the area, which exceeds National Board of Housing?s, values for traffic noise at a terrace in connection to housing. By using the method of hedonisk pricing the essay tries to find out if there exists a willingness to pay to reduce the noise in the area.

Imageination: En uppsats om imageöverföring inom sponsring och Event Marketing

There are two main reasons for why companies engage in sponsoring and Event Marketing; affecting the brand awareness and/or the image of the brand. Historically the main focus within the research field has been on how sponsoring and Event Marketing can create and achieve high brand awareness. More research regarding the image transfer from event to brand has been requested and this study is to be considered as an attempt to begin filling this gap. Today we see more and more brands choosing to arrange their own events; hoping to attain a more direct connection between the event and the brand. This trend raises questions such as - Do brands arranging their own events receive more image transfer from event to brand compared to brands sponsoring the same kind of event? - Are there any differences between an established well-known brand and a new unknown brand? - Will an event fully owned by a brand attract more or less people than an event arranged by someone considered to be less biased? These are some of the questions asked and answered within this thesis.

Det förbryllande sambandet mellan risk och avkastning : En studie av de nordiska finansiella marknaderna

Purpose: The purpose of the study is to in a comparative and causal way explore whether there is a relationship between risk and return and also how it is perceived on the Nordic financial markets.Theory: The theoretical frame of reference applied in the thesis is considered relevant inthe perspective of the study?s purpose and research questions. We have among other theories used The Capital Asset Pricing Model, The Efficient Market Hypothesis and various Behavioural finance theories.Method: The study has its starting point in a quantitative approach with a quantitative data analysis supported by secondary data extracted from Thomson Reuters.Empirics: The empirics contains regression analyses made from calculated secondary data of 240 randomly chosen companies from Nasdaq OMX Stockholm, NasdaqOMX Copenhagen, Nasdaq OMX Helsinki and Oslo Bors.Conclusion: The study conclusions show that there are both a negative and positive relationship between volatility and actual return on the investigated markets. Considering this prior statement we can conclude that the Capital Asset Pricing Model can?t correctly describe the actual relationship between the parameters investigated on the current sample.

Vårdnadstvister : Beskrivning av vårdnads regler då det råder samarbetssvårigheter mellan ett barns föräldrar

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.

Olika generationers kunskapslegitimering. En kvalitativ studie om kunskapsöverföring i ett IT-företag

Companies? ability to differentiate themselves from their competitors becomes increasingly difficult when standardized technical solutions are used, which means that the employees become the most important resource. Many workplaces consist of a mix of employees with different backgrounds and of different ages, which highlight the generational perspective. Previous research has long focused on different generational drivers and of motivation at work, but there has been few studies in which the transfer of knowledge between generations have been examined. With that as a background, a qualitative interview study was conducted at a major IT company to investigate how employees legitimize knowledge and how it affects the transfer of knowledge between generations.

Köp billigt, laga dyrt! : Hyperboliska preferenser som förklaring till prissättningen på reservdelsmarknader

This paper analyses the pricing on spare parts. Empirical studies have showed that manufacturers of durable goods make an unproportional large profit on its spare parts in relation to the revenue it generates. It is first showed that according to the standard economic model the price on spare part ought to be zero since the producer include an insurance in the price of the main good. Further it is showed that moral hazard alone do not explain the pricing found in the studies. Finally an analysis of whether consumers with present-biased preferences could be a possible explanation is made.

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