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VALUATION OF INTANGIBLE PROPERTY FOR TRANSFER PRICING PURPOSES

This Master thesis is related to the valuation of intangible property for transfer pricing purposes. The main focus is put on the transfer pricing regulations in the United States and by the Organization of Economic Co-operation and Development, and various methods of valuation are observed from these perspectives. The thesis also touches upon the abusive practices in this area.

Marknadsetablering i Danmark -2007 skall Ownit Broadband AB etablera sig på den danska "Triple Play" marknaden

Te differences between Denmark and Sweden are bigger than one might think. Two countries have diffrent business cultures which makes it essential to recruit Denmark staff market entry. If an establishment is to be made, it should be done so with absolute commitment. Hence, a branch in Copenhagen should be opened so complete focus can be put on immediate market. Once there, we recommend cooperation

Borta bra men hemma hemskt? - Repatriering ur ett identitetsskiftesperspektiv

Uppsatsen behandlar upplevelsen av att komma hem från längre utlandsuppehåll (repatriering) och hur en förståelse för identitetsskiften vid internationella uppdrag kan användas i International Human Resource Management. Uppsatsens syfte är att 1) beskriva, tolka och förklara hur medlemmar i föreningen Hjemvendte.dk upplever att flytta hem till Danmark efter längre utlandsuppehåll. 2) redogöra för

BALLESTRA, FENCING EQUIPMENT

The purpose with this master's thesis has been to develop a new generation of fencing gear, creating new opportunities in usage and functions to meet future needs within fencing as a sport. The projects main focus areas: * Increasing the popularity of fencing * The development of fencing equipment * The future demands on fencing as a sport The project resulted in a further development of exist

Childs Play

The aim of this diploma project is to fully explore my designer skills and deliver a design comprehensive result as a new product and experience for children. Important part of this project is the design process. From research, idea generation to prototyping and fully testing the concept/ prototype with the users and get direct feedback and comments. The end result is a fun and active game concept

Nya rättsmedel på upphandlingsområdet - om ogiltighetsförklaring, avtalsspärr, upphandlingsskadeavgift m.m.

Den svenska lagen på upphandlingsområdet för den klassiska sektorn, lagen om offentlig upphandling (LOU), bygger på upphandlingsdirektiv grundande på EU-fördragets bestämmelser om fri rörlighet för varor och tjänster. Rättsmedelsdirektivet, direktiv 89/665/EEG, som syftar till att säkerställa efterlevanden av upphandlingsreglerna, tillkom i början av 90-talet. Direktivet lämnade dock stort utrymmeThe Swedish law on procurement is based on Community Directives on public procurement establishing fundamental EU Treaty principles such as the principles of free movement of goods and services. The Remedies Directive (89/665/EEC), entering into force in the beginning of the 90´s, was adopted to ensure that effective and rapid remedies are available to aggrieved bidders. However, the directive let

Kvalitetssäkring för Wikipedia

Information har gjorts tillgänglig via internet, till en sådan grad att dess tillgänglighet orsakar tvivel på trovärdighet. Vår kvalitativa studie kommer belysa olika kvalitetssäkringsprocesser från det användardrivna Wikipedia samt en handfull svenska expertdrivna encyklopedier för att göra en analys som ämnar att besvara huruvida användargenererad information är pålitlig eller inte. Vi observera

Business Plan: TrackIT & Theorectical reflections: Entrepreneurial teams

Business Plan TrackIT: TrackIT is the name of a cutting-edge technology, which will enable mobile phones to determine their geographical location. At the core of the technology is a unique algorithm, which will be embedded in the phones signal processing unit. Theoretical refelctions: The purpose of this thesis is to evaluate and highlight the success factors of entrepreneurial team composition an

Marketing recommendations designed to build greater awareness of the Hjordnära brand in Stockholm

The motivations for this study stems from Hjordnära’s interest to both, build greater brand awareness in Stockholm, and increase its ability to take market share in the organic dairy segment. Hjordnära is a small organic dairy producer owned by Skånemejerier, Sweden’s third largest producer of dairy products. A decision was made for Hjordnära to enter the Stockholm market in February 2011, after s

Lack in motivation – the extinguishing of an entrepreneur?

This thesis analyzes and compares two cases of entrepreneurial projects. One is classified as a failure due to termination and one is classified as success and, in the time of writing, still up and running. The theoretical framework is built on the article “Entrepreneurial motivation” by Scott Shane, Edwin A. Locke Christopher J. Collins published in Human Resource Management Review. This framewor

Benchmarking Environmental Policy in Transportation

The objective of the research is to identify the improvement gap and provide suggestions in green transportation for Skånemejerier, a dairy company in the region of Skåne, Sweden. The findings are divided into two main topics, firstly, the review on environmental policy documents, which is the foundation of gaining capability in environmental management and secondly, the result of benchmarking in

Point-of-Purchase Sustainability Communication

The aim of this study was to better understand the sustainability marketing communication of a Swedish dairy company – Skånemejerier specifically at the point of purchase (POP), and describe how Skånemejerier’s POP sustainability communication could be improved and how it could potentially increase their brand equity. The company is currently using internet and at times other mass media like TV, n

Final Degree Project

The thesis contains the business plan and theoretical reflections which were worked on during the Entrepreneurial Project in the Master Program in Entrepreneurship in the academic year of 2010-2011.

Theoretical Reflections and Business Plan

During the past year my academic career has been rather different than the years before. In my undergraduate studies of economics & business economics, a mixture of different disciplines like microeconomics, marketing, organizational theory and finance, all I needed to worry about was to make sure I would pass the courses. I found that a rather unsatisfying way of studying; grades didn’t motiv

Förväntningsgapet – I revisionsskandalernas centrum? –

Syfte:Vårt syfte är att studera hur förväntnings- och prestationsgapet mellan revisorer och intressenter ser ut i Sverige, där investerare står som representanter för intressentgruppen. Vi avser också att undersöka vilka faktorer som påverkar förväntnings- och prestationsgapet samt utreda om de senaste årens stora revisionsskandaler, likt HQ Bank, har haft någon påverkan på gapet i Sverige. Metod:

Traceability at Skånemejerier, Consumer Attitudes & Opportunities for Commercialization

Skånemejerier is a dairy cooperative in the region of Skåne in southern Sweden. It collects milk from roughly 500 farmers around the region on a daily basis. Skånemejerier has developed an IT system that allows end consumers to ‘trace’ their milk to a number of farms that each have contributed to the milk in a specific milk carton. There is a code on the top of Skånemejerier milk cartons which is