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Vouchers are widely used within the EU, however there are no common rules within the EU pertaining to the treatment of vouchers for VAT purposes. Each member state has its own interpretation and rules as to how to treat the sale or redemption of vouchers. As a consequence of the absence of clear common VAT rules with respect to vouchers, double- or non-taxation could occur in cross-border transact
Sedan ett par år tillbaka finns det mål från EU och Regering att all offentlig upphandling ska bli mer innovationsvänlig. Innovation är samtidigt förknippat med högre risk. Vid den offentlig upphandling som sker idag hanteras dessa risker effektivt. Det finns dock en motsättning mellan denna riskhantering och innovationsvänlighet. Det är oklart vilka avvägningar kommuner gör för att hantera denna
UPPSATSENS TITEL: Barn som väljer varumärken - Barns varumärkespreferenser i den sociala kontexten SEMINARIEDATUM: 2013-05-28 ÄMNE/KURS: Magisteruppsats i företagsekonomi 30 högskolepoäng (ECTS), FEKN90 FÖRFATTARE: Linnea Espling och Maja Rodman HANDLEDARE: Annette Cerne NYCKELORD: barn, varumärken, varumärkespreferenser, konsumtionskultur, identitet, symbolism. SYFTE: Syftet med uppsa
This study looks at the investment decision-making process of institutional Venture Capitalists. Prior research has shown that general criteria for the valuation of new ventures have not significantly changed over time. Studies looking at the stage-specific criteria however consider different factors important. Using the verbal protocol method in the screening phase with two venture capitalists, w
The aim of this paper is to investigate if the macroeconomic balance approach will generate different misalignments whether net foreign assets or cumulative current account is applied. The dataset consist of the G10 countries and range from 1981 to 2011. The relevant determinants of the current account are found to be fiscal balance, population growth, net foreign assets, cumulative current accoun
The primary purpose of this thesis is to provide a framework for assessing potential effects of disruptive innovation at an industry level. The findings of our primary purpose will contribute to the theoretical field of disruptive innovation and have practical relevance. In addition we also have a secondary purpose, which is that this thesis shall describe how the mobile network operators have bee
The purpose of the research is to explore how social media can be used in order to handle a corporate brand crisis and to analyze how consumers respond to and reason regarding crisis communication in social media. The study is conducted with a qualitative case study approach. A combination of observations and semi-structured interviews were chosen to collect the empirical data. The theoretical fra
Uppsatsens titel: Föreställningars betydelse - En uppsats om självständighet på kunskapsintensiva företag Seminariedatum: 27 maj, 2013 Ämne/Kurs: FEKN90, Examensarbete på Civilekonomprogrammet, 30 HP Författare: Emelie Persson, Melker Isell Handledare: Nadja Sörgärde Nyckelord: Självständighet. Föreställningar. Kunskapsintensiva företag. Kunskapsarbetare. Identitetsteori Syfte: Att skapa en
With a rising global mean temperature caused by increased emission of greenhouse gases into the atmosphere biofuels are considered as a possible solution to the greenhouse effect. One of the potential biofuels is furans and this report aims to determine their lifetime in polluted air. This is done by determining the rate constant of the decay of furan, 2,3-DHF and 2,5-DHF due to reaction with trop
Reklam har olika budskap för att påverka och influera oss. Denna uppsats syftar till kvalitativt undersöka hur samhällsideal och normer konstrueras i sex specifika Calvin Klein parfym reklamfilmer. Vidare syftar studien till att studera hur reklamfilmerna använder sig av genusrelaterade konstruktioner och stereotypa bilder. Den här uppsatsen har schematiskt tittat på ett bestämt antal aspekter i a
Purpose - Food lost or wasted constitutes a substantial environmental, economic and social problem; today roughly one-third of edible parts of food that is produced for human consumption globally gets lost or wasted. Thus, a reduction of waste would contribute to a sustainable use of resources. It has been highlighted that packaging development has the potential to play an important role in this p
Sammanfattning: Den svenska narkotikapolitikens utvecklingen har under lång tid hindrats av en brist på debatt och vetenskaplighet. På den internationella arenan börjar man se viss förändring i debattklimatet. Cannabis har legaliserat i två delstater i USA och i Köpenhamn föreslås en försöksverksamhet med legal försäljning av cannabis. Den svenska regeringen är oroad över denna utveckling med en mSummary: The development of Swedish drug policy has for a long time been hampered by a lack of discussion and scientific evidence. On the international arena there is a tendency in change in these attitudes. Cannabis has been legalized in two states in US, and in Copenhagen there has been proposed a trial with legal sale of cannabis. The Swedish government is concerned of this recent development o
PURPOSE -The purpose of this thesis is two folded. The first purpose is to propose, define and validate a process for Tetra Pak to evaluate the cost impact of a rush order using simulation. The second purpose is to conduct some analysis to understand the impact different kinds of rush orders’ scenarios have, by analysing the costs that they entail in the Arganda factory. DESIGN/APPROACH -To provid
