50 uppsatser · sida 2 av 4
… thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the …
drivkrafter idag och i framtiden
… has a documented environmental work but they print their paper in a former subsidiary company, which is also certified by ISO 14001. Nya Wermlands Tidningen does not perceive the same demand from external customers as the other companies are since this paper is not doing …
Fallet Linköpings Stadshus
… clear that municipal groups may be composing strategies dealing with empty the subsidiary companies out on capital. This applies particularly to electric power companies. In the case study, compared to a payment of tax, Tekniska Verken has not recovered enough shareholders? …
An evaluation of BFNAR 1999:1
Bakgrund och problem 1999 utfärdade BFN (bokföringsnämnden) en anvisning rörande redovisning av helägt dotterbolag, BFNAR 1999:1. Debatten kring detta område har pågått sedan mitten på femtiotalet, då olika uppfattningar om hur fusioner ska redovisas har varit ständigt …
En omvänd fusion definieras som det förfarande då ett moderbolag fusioneras in i sitt dotterbolag. Det eventuella inkråm som finns i moderbolaget tas vid fusionstillfället upp av dotterbolaget, medan de aktier moderbolaget innehar i dotterbolaget ges ut som fusionsvederlag till …
… leading providers of integrated logistics services. Schenker Åkeri AB is a subsidiary to Schenker Logistics and transports 2.4 million tons of goods yearly. The project started with a background study to evaluate drivers working environment. We have studied goods receptions, the …
The new generation of KinBag
… of Skövde. The project was performed as an assignment for KinBag ab, a sister subsidiary to Kinnegrip ab in Lidköping, who develop,manufacture and market the golf bag KinBag, a bag with an integrated wheel carriage system. The purpose of the project was to redesign the golf bag …
… The company is now intending to open a new business area by starting a subsidiary, Nordic Submarine Sauna AB, which will design submerged saunas. The expected customers are leisure and conference centres as well as customers that seek an experience out of the ordinary. Due to …
… One originated from and still situated in Iceland, while the other is a subsidiary for Asia-Pacific market in Singapore with American values from its headquarters in United States. We wish to explore what are the meanings and implications of diversity for the employees of each …
en utveckling av Skandias webbplats
… products and the differences between the Skandia insurance company and another subsidiary company in the group called Skandiabanken. This insecurity leads to a feeling of insecurity buying insurances or collecting information at Skandia.se. There are many questions concerning …
… with Göteborg Energi.The analyses in this report are made for GENAB, a subsidiary company of Göteborg Energi.To analyse advantages and problems in advance is interesting information for GENAB. Theresult of the report could be based upon whether installation of metering in …
En studie av Avräkningslagen
The subsidiary company of Swedish Match AB called Intermatch Sweden AB has submitted a claim to RegR for them to change the notification of SRN, regarding the company’s settlement of foreign tax. To make the matter clear Intermatch Sweden AB has pointed out that they consider …
- motiv och konsekvens i teori och praktik
… based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation. Relevant key numbers have been calculated according to both …
… guns. Headquarters and main factory is located in Hestra but there are also subsidiary companies in Denmark, Netherlands, France, Spain, China and England. There are also two filial factories in France and China. Today has the company no logistic guidelines committed and that …
… towards school of study motivated girls in 17-18 years of age with the subsidiary purpose to get anidea of how the gender order is maintained in the relationship. The study is based on theories of gender theory and identity theory, which concerns gender as aresult of actions and …
