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Visar resultat 1 - 5 av 151 avhandlingar som matchar ovanstående sökkriterier.

  1. 1. Svenska småföretags användning av reserveringar för resultatutjämning och intern finansiering

    Författare :Håkan A. Andersson; Lars G. Hassel; Kerstin Nilsson; Lars Lindbergh; Lars Fallan; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; allowance rules; tax credits; sole proprietorships; income smoothing; internal financing; tax allocation reserve; cross-sectional studies; financial and non-financial variables; logistic regression model.; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

    Sammanfattning : Small firms often have inadequate access to the capital necessary for sucessful management. The Swedish Government introduced in the mid-1990s allowance rules that facilitate retention of profit for sole proprietorships and partnership firms. LÄS MER

  3. 2. Quality Practice : An Empirical Investigation of Product Development and the Goods-To-Service Continuum

    Författare :Lars Nilsson; A. Parasuraman; Lilian Nilsson; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY;

    Sammanfattning : During the past 20 years, there has been steady growth not only in the service sector but also in the service content of most products. Traditional manufacturing companies have become more dependent on the services they provide and this part of their business is very important for their business result. LÄS MER

  4. 3. Slakt i takt : Klassformering vid de bondekooperativa slakterierna i Skåne 1908-1946

    Författare :Lars Hansson; Lars Olsson; Bengt Nilsson; Växjö universitet; []
    Nyckelord :HUMANIORA; HUMANITIES; Class; Capitalism; World System Theory; Food Industry; Producer Co-operative; Meat Packing Industry; Slaughter; Unions; Scan; Scania; Labour; Strike Breaking; Labour Process; Gender; Leonard Zeiler; Ystad; Tomelilla.; History; Historia; Historia; History;

    Sammanfattning : From the begiining of the 20th century producer co-operative bacon factories were established in the south of Sweden. In his thesis Lars Hansson studies how class relations were shaped and transformed within this rural industry. LÄS MER

  5. 4. Taxation of intermediate goods : a CGE analysis

    Författare :Lars Bohlin; Lars Hultkrantz; Mats Nilsson; Örebro universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Optimal taxation; energy taxation; environmental taxes; emission trading; climate policy; carbon leakage; CGE-analysis; input-output tables; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; Economics; Nationalekonomi; Economics; Nationalekonomi;

    Sammanfattning : This dissertation is concerned with tax rates for the use of commodities in general, and energy in particular. Computable General Equilibrium (CGE) models are used to analyze the normative question of whether the tax rate for intermediate use by firms should be the same as the tax rate for final consumption by households. LÄS MER

  7. 5. Optimal Engine Operation in a Multi-Mode CVT Wheel Loader

    Författare :Tomas Nilsson; Jan Åslund; Lars Nielsen; Anders Fröberg; Lars Johanneson Mårdh; Linköpings universitet; []
    Nyckelord :;

    Sammanfattning : Throughout the vehicular industry there is a drive for increased fuel efficiency. This is the case also for heavy equipment like wheel loaders. The operation of such machines is characterized by its highly transient nature, the episodes of high tractive effort at low speed and that power is used by both the transmission and the working hydraulics. LÄS MER