Sökning: "related enterprise"

Visar resultat 1 - 5 av 59 avhandlingar innehållade orden related enterprise.

  1. 1. Permanent Establishment through Related Persons : A Study on the Treatment of Related Persons under Article 5 of the OECD Model Tax Convention

    Författare :Linus Jacobsson; Mattias Dahlberg; Bertil Wiman; Mar­jaana Helminen; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; PE; permanent establishment; taxation; international taxation; tax treaty; OECD MTC; Article 5; related person; related company; related enterprise; BEPS; Finansrätt; Fiscal Law;

    Sammanfattning : Globalization, changed business practices and the developments in information technology have put pressure on the PE concept. This thesis deals with related persons and the PE concept, and the increasing tension between them.The main objective of the thesis is to analyze and define the scope of the PE concept, when applied to related persons. LÄS MER

  3. 2. Enterprise Systems Modifiability Analysis : An Enterprise Architecture Modeling Approach for Decision Making

    Författare :Robert Lagerström; Pontus Johnson; Marc Lankhorst; KTH; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Enterprise Architecture; Software System Modifiability; Decision Making; Metamodeling; Enterprise Architecture Analysis; Software Change Cost Estimation; Other information technology; Övrig informationsteknik;

    Sammanfattning : Contemporary enterprises depend to great extent on software systems. During the past decades the number of systems has been constantly increasing and these systems have become more integrated with one another. This has lead to a growing complexity in managing software systems and their environment. LÄS MER

  4. 3. Enterprise architecture for IT management : a CIO decision making perspective on the electrical power industry

    Författare :Mathias Ekstedt; Torsten Cegrell; Dinesh Verma; KTH; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Electronics; Enterprise architecture; Enterprise system; Chief information officer; Information technology management; Architectural theory; Electric power industry; Elektronik; Electronics; Elektronik;

    Sammanfattning : Within the electric power industry, the average company's enterprise system - i.e. the overall system of IT related entities - is today highly complex. LÄS MER

  5. 4. Assessment of Enterprise Information Security : How to make it Credible and Efficient

    Författare :Erik Johansson; Torsten Cegrell; Rune Gustavsson; KTH; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Enterprise Information Security; Enterprise Architecture; Security Assessment; Information Technology Management; Information technology; Informationsteknik;

    Sammanfattning : Information is an important business asset in today’s enterprises. Hence enterprise information security is an important system quality that must be carefully managed. LÄS MER

  7. 5. Agents of change and policies of scale : A policy study of Entrepreneurship and Enterprise in Education

    Författare :Ron Mahieu; Arja Virta; Sven-Erik Hansén; Umeå universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Entrepreneurship; enterprise; Global-local nexus; structure agency; policy dissemination; policy network; policy scope; policy drive; education policy; multi-level governance; OECD; EU; Sweden; Pedgogical work; Pedagogiskt arbete;

    Sammanfattning : The aim of this thesis is to describe and understand the introduction of entrepreneurship and enterprise projects in primary and secondary schools in the North of Sweden and to identify and analyse the driving forces and actors behind this process. In particular the influence and significance of education policy at supranational, national and subnational level for the introduction of entrepreneurship and enterprise in education are analysed. LÄS MER