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596 Uppsatser om Transfer pricing - Sida 7 av 40
Internprissättning i svenska multinationella koncerner
Syftet med denna uppsats var inledningsvis att redogöra för de allmängiltiga internprissättningsmetoderna, motiven bakom dessa och undersöka vilka som används av svenska multinationella koncerner. Avsikten var vidare att beskriva de kommande dokumentationskraven avseende internprissättning samt dess förväntade inverkan på efterlevnaden av armlängdsprincipen och företagens strategi för koncernintern handel. Resultatet visade att interhandel främst skedde med varor, men i viss mån även tjänster, varumärken och patent. Merparten av de tillfrågade använde sig företrädesvis av metoden rådande marknadsprissättning, dock förkom också uppskattat marknadspris, självkostnad samt självkostnad plus vinstpålägg. Hälften av de tillfrågade koncernerna var medvetna om den föreslagna förändringen av dokumentationskraven vid intern handel.
Trafikverkets effektstyrningssystem - EFS 132 kV : Bidraget till minskade förluster
The technological legacy from the early electrification of the Swedish railroads has resulted in a power grid with a lower grid frequency than the national power grid from which it is fed. Energy transfer between these power grids with different frequencies requires substations, adapting the grid frequency for the rail road power grid. For this purpose, a feeding power grid has been built, stretching across the country from Boden in the north to Tälle/Häggvik in the south.Power transfer in the Swedish power grid results in voltage angle differences which increase with increasing loads and transfer distance. These voltage angle differences are transferred from the power feeding substations to the rail road power grid, will in some extent cause loss of energy due to unwanted power flows from north to south.To minimize the losses due to this phenomenon, a power management system called EFS 132 kV has been developed and implemented. The system minimizes the unwanted power flows and controls the desired power flow for a good distribution of loads between the power feeding substations.This thesis investigates the extent of the transmission losses avoided due to the EFS 132 kV that coordinates the idling angles to a common reference point.The results indicate that EFS 132 kV affects the power flow, especially between the northern substations through an improved load distribution.
En studie om kunskapso?verfo?ring vid o?ppen innovation genom crowdsourcing
Organizations that want to maintain a good innovation capability can seek knowledge both within and outside its boundaries. Opening up innovation processes, through so-called open innovation, allows organizations to combine internal and external knowledge sources in order to include previously excluded perspectives to the innovation process. This study examines how knowledge is created and transferred when conducting open innovation through crowdsourcing. It is done based on Nonaka?s (1991; 1994) theory of how knowledge is created through conversion processes, where implicit knowledge can be converted into explicit knowledge and vice versa.
Trefaktorsmodellen : Undersökning på svenska börsnoterade aktiebolag
Previous work by researchers as Eugene F. Fama and Kenneth R. French, show that average return on stocks are related to a firms characteristics like size and book-to-market ratio. These kinds of patterns in average return is not explained by The Capital Asset Pricing Model (CAPM), and are therefore seen as anomalies. Fama and French have proposed a three-factor model, which captures patterns observed in U.S average returns associated with size and value.
Årets gränsbelopp : Vem kan betraktas som ägare vid årets ingång
Being able to know how use the rules about how taxes works, allows a shareholder with qualified holding in a closely held company, to pay less taxes. When the owner of the share makes an agreement, which the ownership rights transfers later than the actual date for when legal contract is written. The question is therefore who can consider being the new owner at the beginning of the year and taking part of the benefits. Do the ownership rights transfer on the contract date or the date of access?When a buyer purchase a share during the year, he may not partake of any threshold amount, then the expected time is for those who are owners at the beginning of the year.
En studie av framväxten av en europeisk asyl-och migrationspolitik
This thesis treats the development of the European Union asylum- and migration politics and the EU member states transfer of authority to the European Union. The main purpose has been to look closer with the use of the application of theory of neofunctionalism and liberal intergovernmentalism on the European Union case. The focus will be to answer the following questions: How has the political development within EU asylum and migration policy developed through the period of The Single European Act to the ratification of the Stockholm program? And how can the chosen theory explain European countries transfer of national decision regarding asylum policy in favor of a supranational European asylum policy? Based on the available material of European Union programs and harmonization measures for this area I have attempted to understand to what extent the European Union?s development in the area of the asylum and migration politics can be explained through the theories of neofunctionalism and liberal intergovernmentalism. The result of my analysis is confirmation of the European Union development of the area of the asylum and migration policy and also a series of explanations according to the theories regarding the member states transfer of authority to the EU.
Överföring av elektrisk signal och effekt med magnetisk induktion.
This report tested the possibility of using induction as a mean for transferring data and power so that it can be implemented as a communication medium between a terminal and measuring head mounted in a measuring frame. This would eliminate the need for the cable bunches that are used today. For testing, signal generators were used to generateFSK-signals and were transferred with the help of inductors to the oscilloscope for signal detection, this to see how the coils used in the tests behaved. Simulations of a PLL were performed to see how good it could handle FSK-demodulation. With the help of a PLL IC and the simulations a working FSK-demodulator could be assembled.
Spelar geografi roll? : En studie av Bolognaprocessen ur ett policy transferperspektiv
AbstractDoes Geography Matter? A Study of the Bologna Process from a Policy Transfer Perspective.Essay in Political Science (D-level) at Karlstad?s University by Beatrice Högå, Spring 2007Tutor: Susan MartonThe purpose of this essay is to generally see how theories of policy transfer can help us to better understand the process through which the Bologna Process is being spread throughout Europe, and to specially see if geographic placement, i.e. in the heart of Europe, plays a role in how well and how fast the Bologna Process is implemented.To be able to answer the purpose, I have used Evans and Davies theoretical model on policy transfer network to describe the Bologna Process. Furthermore, Sweden and France are the countries being examined when they differ on the independent variable. From there, I have applied an analytical tool, namely process tracing, to examine whether there are differences in the two countries? work with the implementation of the Bologna Process.I have designed six specific research questions:Have France performed more extensive work than Sweden when it comes to implement the two-cycle system?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to recognize awards and periods of study?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to quality assurance?Have France performed this work earlier?After applying the analytical tool to be able to answers these research questions, the answer to the general question Does geographic placement, i.e.
Inter-species embryo transfer in South American camelids
Embryotransfer är en metod där ett embryo i tidigt stadium flyttas från en donator till ett mottagardjur som sedan bär dräktigheten till förlossning. Det innebär att donatorhonan kan donera flera embryon under en säsong då den vanligtvis endast skulle kunna producera en avkomma. Embryo transfer är således en metod för att snabba på det genetiska urvalet i en grupp djur. Bland de mycket ekonomiskt värdefulla alpackorna i Peru, där många av herdarna saknar alternativa inkomstkällor kan embryo transfer bidra till ett mer effektivt avelsarbete och i förlängningen en bättre levnadsstandard för alpackaherdarna och deras familjer. Studien beskriver ett experiment där ett protokoll för embryo transfer från alpacka till lama utförs under fältmässiga omständigheter på en forskningsstation i de peruanska Anderna.
Brand equity in the industrial purchase decision : a case study of the Swedish market for agricultural machinery
High brand equity is a great asset for companies that operate their business in a free and competitive market. Brand equity can arise from both product-related and non-product related attributes and may be viewed from many different perspectives. This study examines which different attributes that contribute to enhance brand equity from customers point of view at the Swedish market for agricultural machinery.
The study have been developed using a comprehensive literature search in order to investigate the field regarding brand equity and brand image. The literature review results in one product specific and one non-product specific approach in order to examine factors that contribute to enhanced brand equity. This takes the form as one survey-based approach regarding the non-product related attributes which is examined by interpreting the extra value added by different attributes.
Identifying barriers in pricing capability
Syftet med denna uppsats är att undersöka prissättningsprocesser för att finna barriärer som förhindrar industriföretag att förbättra sin prissättningsförmåga. Förutom att hitta gemensamma barriärer ska vi även ge ett teoretiskt bidrag gällande hur företag kan förbättra sin prissättningsförmåga, med speciellt fokus på barriärer. Vi har genomfört en multipel case-study på 6 industriföretag samt ett konsultföretag. Vårt tillvägagångssätt var abduktivt och vi inledde vår uppsats genom att utveckla ett teoretiskt ramverk som lade grunden till vår studie. Det teoretiska perspektivet innehåller varierande litteratur gällande prissättning, prissättning som en förmåga samt det resursbaserade synsättet.
MELLANRADERNAOCH MELLAN SPR?KEN DIGLOSSI, SVENSKA OCH SPR?K?VERF?RING I ARABISKTALANDE ELEVERS SKRIVANDE P? MSA
This study investigates how Arabic-speaking students in Sweden use syntax and prepositions
in Modern Standard Arabic (MSA), and how their writing is influenced by Swedish grammar
and Arabic dialects. The focus is on identifying systematic patterns of cross-linguistic influence
and variation between different groups of learners.
The data consists of written translations by 30 students in grades 7?9 who receive mother
tongue instruction in Arabic. All students translated the same Swedish source text into MSA,
and the translations were analysed with attention to syntactic structures and the use of
prepositions.
The theoretical framework draws on transfer theory, interlanguage theory, and the
interdependence hypothesis, complemented by perspectives on multilingualism and diglossia.
These frameworks make it possible to capture both external influences from Swedish and
Arabic dialects, as well as internal processes of second language development.
Digitala objekt i neutralt format
Today there are many different Cad-applications on the market for engineers. Because of big building projects it has become more and more important to work with the same application or to have access to a neutral file type to be able to transfer files between different ones.This report studies the single objects and how they react when transferring them between ADT and ArchiCAD via the neutral type IFC. We have also been looking at problems during the transfer between and if there are some connections between these problems. Afterwards we created a neutral object model of a small country house to see if the objects appeared different. The result shows no differences.But looking at the problems that appeared during the transmissions they felt small and no logical.Today it is not possible to save in a neutral type without facing small problems.
Europeiska Unionens makt att förändra världen : - En kvalitativ studie ur ett normativt perspektiv
The purpose with this essay was to examine how the European Union is working totransfer norms to states they signed an agreement with and provide support for inframe of the Barcelona process and the Tacis programme. The theory which weused was Ian Manners (PhD in Political Science) theory of "the EU as a uniquenormative power". The aim was to examine whether the EU - which Manners mean- has had a normative power to influence states to change. We used a qualitativeapproach through the use of a multiple case study and qualitative text and contentanalysis. The States which formed the basis of our study were within the BarcelonaProcess; Morocco and Tunisia as well as Azerbaijan and Armenia funded by theTacis programme.
Internprissättningens dokumentationskrav : Ur ett konstitutionellt perspektiv
Studiens syfte var att undersöka hur män från Mellanöstern uppfattar hedersrelaterat våld och förtryck samt att se om ett hederstänkande hos individer från Mellanöstern förändras efter att ha flyttat till Sverige. En kvalitativ studie har genomförts i form av fem semistrukturerade intervjuer med unga män från Mellanöstern. Studiens resultat visar att majoriteten av respondenterna har en negativ syn på förekomsten av hedersrelaterat våld och förtryck, där kvinnor exempelvis ses som mindre värdiga. Förekomsten av hedersrelaterat våld och förtryck grundar sig, utöver makt- och kulturperspektivet, i det intersektionella perspektivet där makt, kön, klass och etnicitet har en påverkande roll. När familjer från en hederskultur bosätter sig i Sverige kan ett hederstänkande förstärkas hos dem men det finns även möjlighet till en förändring där hederstänkandet försvagas eller försvinner helt.