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596 Uppsatser om Transfer pricing - Sida 9 av 40
Radiolänk med GNU Radio
At the Department of Technology and Built environment at the University of Gävle there was an interest to study GNU Radio, which is an "open source radio project. The project is based on that most of the radio signal processing is made in an ordinary PC. The idea behind this degree project was that in a laptop there are several radio transmitters/receivers that takes space, generates heat and transmit in varied frequency band etcetera. All these radio transmitters/receivers could be replaced with a Software Defined Radio system. It means that one common, general radio hardware is used to different communications such as: WLAN, Bluetooth, GPRS, 3G etcetera. The waveform is generated in the software, which makes the system very flexible.
Prognostisering av sättning frånhög uppfyllnad i Högbytorp : Numerisk?analytisk jäföelse samt uppmäta sätningar
The purpose of this thesis was to examine if users of digital music games may acquire skills from the games that may be of use in learning to play a real instrument, that is a non-digitally simulated instrument like an acoustic piano. We have used Gee?s theory regarding a possible interconnection between different semiotic domains, and how this connection may enable a transfer of skills between related domains. In this thesis we examine possible skill transfer between the domains ?digital games? and ?non-digital instruments?. To examine our question formulation we chose to conduct a pilot study from which we collected both quantitative and qualitative data.
Prissättning av IPO:s på den svenska aktiemarknaden
Title: Pricing of IPO:s on the Swedish stock market
Authors: Mikael Gustavsson
Martin Kvist
Henrik Wannberg
Tutor: Anders Hederstierna
Problem: There are certain sets of problems for underwriters when they are
pricing potential stock-exchange companies. The problem partly consists of
estimating the demand at an IPO and also to accurately value the business in
comparison to the market.
To set the price per share is problematic, since the company carrying out the
public offering wants to optimise the amount of capital at the same time as
they want the share to be subscribed in full. If the IPO would not be carried
out, it could cause harm to the position of the underwriters.
Purpose: To investigate whether underpricing exists associated with IPO:s on
the Swedish market during the period 1995-1999.
Method: The collection of data has been achieved by means of: Internet, E-mail
and telephone calls.
Conclusions: We have reached the conclusion that oversubscribing in comparison
to the return at an IPO has an average growth of 3.3 per cent the first day, on
every occasion of oversubscribing.
For the studied population, including 138 initial public offerings, the average
market value rise is 15 per cent the first day. When we made our calculations,
adjustments have been made for the general index of Affärsvärlden (AFGX).
Använder företag noterade på Large och Mid Cap en opportunistisk diskonteringsränta vid nedskrivningsprövning av sin goodwill?
Sedan 2005 är det genom en förordning av Europeiska unionen bestämt att svenska börsnoterade företag ska nedskrivningstesta sin goodwill. Diskonteringsräntan som appliceras vid denna nedskrivningsprövning är av väsentlig betydelse. Vi replikerar delvis en studie av Carlin & Finch (2009) som beräknade teoretiska diskonteringsräntor enligt Capital asset pricing model (CAPM) och jämförde med de diskonteringsräntor som börsnoterade företag i Australien använt i sin redovisning. Carlin & Finch (2009) ansåg att avvikelserna däremellan kunde förklaras genom utövanden som är diskretionära och att opportunistiskt beteende förekommer när företag sätter sin diskonteringsränta. Vi använder ett underlag bestående av Sveriges största börsnoterade företag, de som är noterade på Large Cap- och Mid Cap-listan på Stockholmsbörsen, och studerar hur andelen som redovisat en enligt CAPM avvikande diskonteringsränta förändrats sedan de nya redovisningsreglerna trädde i kraft år 2005 till år 2009.
Transfer of training - En studie av överföringsprocessen av säljträning med avseende på motivation och målsättning
Titel: Transfer of training ? en studie av överföringsprocessen av säljträning med avseende på motivation och målsättning.Författare: Therése Eriksson & Lovisa SöderlundUppsatsnivå: Examensarbete i Företagsekonomi för kandidatexamen, 180 hp VT-14Handledare: Lars-Johan Åge, Jonas Molin & Jens Eklinder FrickDatum: 2014-05Syfte: Vi vill undersöka om och hur säljares målsättningar påverkar säljare att ta till sig säljträning och omsätta den i praktiken.Metod: Med syftet som utgångspunkt har en kvalitativ metod använts i undersökningen där empirisk data erhölls genom att utföra 12 semi-strukturerade intervjuer med respondenter från fem telefoni- och elektronikföretag i Gävle. En strukturerad, abduktiv analysmetod som gör det möjligt att analysera kvalitativ data användes för att analysera och identifiera mönster i materialet. Resultat: Studien visar att motivation är av stor betydelse när det kommer till säljträning och huruvida säljare väljer att använda sig av träningen. Det som motiverar säljare att använda sig av säljträning är huruvida det kommer leda till ett ökat försäljningsresultat. Vi ser också att motivationen till överföringen är beroende av säljarnas personliga mål eftersom målen har med deras egna värderingar att göra och det är dessa mål som främst driver säljarna.
Nätbutiker och Kundrelationer : Relationsmarknadsföring
Titel: e-Commerce and Relationships ? Customer Relationship Management This bachelor thesis is brought together to analyze the transformation from traditional marketing to Customer Relationship Management. The development in the technology world has made the marketing focus shift from products and their functionality to customers and value creation. Because of the tougher competition that developed from new channels of communication, corporations had to generate new sources of value for their customers in order to establish lasting relationships with them. Therefore we found it interesting to investigate how companies within the e-commerce business handle the transition towards customer relationship management.
The Price Phenomenon of Equity Issues-A Study on Initial Public Offerings and Seasoned Equity Offerings-
The purpose of this thesis is to investigate the price effect on the initial day of trading of IPOs and the price effect on the announcement day of SEOs on Stockholm Stock Exchange. A second purpose it to conduct studies on which factors influencing the price effects and if these factors can be explained by the same fundamental ideas. Theories regarding capital structure and the pricing of IPOs and SEOs are covered. The capital structure theories involve; Miller and Modigliani's cost of captial theory, Static Tradeoff Model and the Pecking Order. The Efficient Market Hypothesis is presented and previous theories are investigated.
Kunnig för uppdraget? En studie av kunskapsöverföring åt tillfälliga bemanningskonsulter
It can be difficult for young people to find their first job; a solution to this problem may bethrough temporary work at a staffing agency to gain their first experience. As temporary workers,individuals are often forced to frequently change their jobs, which require that the company'sprocesses for introduction are able to transfer the needed knowledge and the temporal employee´s capacity to quickly learn a new role. Knowledge management and knowledge transfer areimportant aspects to most organizations, but how are these aspects used when introducing temporarystaffing personnel to new work? The purpose of the study is to identify the process oftemporary staffing to identify possible suggestions for improvement based on principles ofknowledge transfer. The research question "How can the transfer of knowledge be developed forthe introduction of new staffing personnel?" is divided into sub questions;? ?How is the processto hire temporary staff performed??, ?What problems can occur in the process of introduction ofnew temporal staff?? and ?How can ICT be used to support the introduction of temporal staff??.The theoretical framework is based around theories of the context in which the knowledge transferred,what type of knowledge is to be transferred, the channels that are possible to use to transferknowledge through, employees function as channels to transfer knowledge with a special emphasison the role of the mentor, and the transferee's own motivation and the capacity to receivethe knowledge that is being transferred.To understand the process of hiring temporal staff, a survey was performed using open-ended interviewswith consultants at employment agencies, and with the support of the frameworkDELTA Meta Architecture.
Accepterat pris : En analys av samarbeten inom fastighetsma?klarbranschen och dess prissa?ttning
ABSTRACTTitle:Level:Author:Supervisor:Date:Aim:Method:Accepted price ? An Analysis of Cooperation in the Real Estate Markets and its Pricing.Final assignment for Bachelor Degree in Business AdministrationMadeleine Gustafsson and Sofie BillstamJonas Kågström2012 - MayThe aim with this final assignment is to investigate if the introduction and the cooperation of accepted price was necessary to generate a more stable real estate market with marketable listing prices in Stockholm. The introduction of accepted price led to a cooperation with some of the most important real estate firms in Stockholm. This cooperation was opposed by a number of companies on the real estate market. This fact inspired to examine similarities and differences of being and not being part of the cooperation and thereafter comment on the outcome.
Informationspark? Informationsstrukturerna hos bioteknikföretagen på Ideon
This thesis deals with information provision to the knowledge intense biotechnology businesses of Ideon Science Park in Lund, Sweden. Previous research concerning the information needs of Science Park companies has been conducted from the information provider s perspective. Instead, we apply a user perspective to find out what information needs these companies have, and how they prefer to acquire information. Central terms are: information, -needs, -acquisition, -consciousness, -strategy, small and medium sized enterprises, scientists and engineers, information (resources) management, networks, tacit knowledge, knowledge transfer and innovative milieux. The companies need scientific and business information; the latter is easily obtained within Ideon.
Sapa Heat Transfers koldioxidspår : En kartläggning av verksamhetens koldioxidutsläpp
Sapa Heat Transfer is a company that produces aluminum heat-exchanger strips for the automotive industry. Sapa Heat Transfer wish to chart their emissions of carbon dioxide in order to meet future demands on carbon dioxide reporting. They also would like to examine the meaning of the term ?green electricity? which is marketed as carbon dioxide free, and the sort of electricity that they purchase. This report includes both direct (liquefied petroleum gas and diesel) and indirect (water, process-water, long distance heating, waste) emissions from their company.
Hur viktigt är svarsformatet för testeffekten?
Det finns olika metoder som kan användas för att komma ihåg instuderat material. Det har visats att resultatet på ett minnestest förbättras avsevärt om man under inlärning har testats på instuderat material, jämfört med att enbart ha studerat materialet utan testning, detta kallas testeffekten. Syftet med föreliggande studie var att undersöka hur viktigt svarsformatet är för testeffekten där 38 försöksdeltagare fick studera 48 ordpar för att sedan bli testade vid två olika tillfällen (efter 5 minuter respektive 1 vecka). Svarsformatet manipulerades vid både inlärning (covert/overt) och slutlig testning, enligt teorin om transfer-appropriate processing (kongruent/inkongruent). Resultatet visade en signifikant huvudeffekt av svarsformat, sådan att overt framplockning ledde till bättre minnesprestation än covert framplockning.
Vilken funktion har belöningssystemet i en organisations ekonomistyrsystem? : en jämförelse mellan två storbanker
Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.
Är priset ett sätt att påverka mängd frukt och grönsaker i kosten?
Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: Is pricing a way to affect share of fruits and vegetables in a diet?Author: Maria PopovSupervisor: Heléne Bertéus ForslundExaminer: Ingrid LarssonProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 23, 2013Background: Fruits and vegetables (FV) are important for health, including occurrence of diabetes, obesity and cardiovascular diseases. Said diseases cause most cases of illness and death in high-income countries. Only a small part of the population achieves the FV-intake goal, so a higher FV-intake is desirable. Besides general information campaigns there is another method of influencing what people might buy.Objective: To examine whether different pricing is connected to FV-intake or ?purchase.Search strategy: Databases PubMed, Scopus and Summon were searched with ?vegetable consumption", "price/pricing policy" and "food choice? in different combinations.Selection criteria: Studies performed after year 2000 on at least 18 years old persons from North America, Europe or Australia, examining changes in FV-price and -purchase.
Marknadsföring inom idrottsföreningar : -En studie om ishockey idrottsAB i Stockholm
Purpose: The purpose of this studie is to map and describe the marketing strategies of professional sport organizations and examine in what extent and how they apply the 7P?s of the Marketing mix.Method: We have used an abductive approach in this study. The research was conducted as a two case study, the studied objects are AIK Ishockey AB and Djurgården Hockey AB. A qualitative method has been used. The empirical content was collected by triangulation in form of interviews, telephone interviews, studie of webpages and participating observation.