Sökning: "harmonization project"

Visar resultat 1 - 5 av 25 uppsatser innehållade orden harmonization project.

1. 1. Intra-units cost charging practices across countries, challenges faced : Creation of a framework with relevant improvements

   Magister-uppsats, Högskolan Dalarna/Institutionen för kultur och samhälle

   Författare :Clarisse Uwineza Nzabonimana; [2023]
   Nyckelord :Intra-units costs charging; consistent framework; cross-country cost charging variance; legal and regulatory considerations; project management; Organization change;

   Sammanfattning : Aim: The research aims at analyzing the intra-units cost charging across different countries, projects, and functions in order to establish cost charging transparency, fairness, and accountability. Furthermore, would suggest a framework seeking to ensure a smooth and consistent intra units cost charging across countries, projects and functions of a MNC. LÄS MER

3. 2. Rätten och Blockkedjetekniken: Om decentraliserade system, kryptotillgångar och rättslig hantering av tekniska innovationer

   Magister-uppsats, Göteborgs universitet/Juridiska institutionen

   Författare :Hanna Lindqvist; [2022-01-28]
   Nyckelord :Blockchain; Blockchain Technology; Crypto-Assets; Cryptocurrency; d´Apps; Decentralization; Decentralized Applications; Decentralized Exchanges; DeFi; Digitalization; Distributed Ledger Technology; DLT; Regulatory Issues; Smart Contracts; Tokens; Virtual Assets;

   Sammanfattning : This project explores the intersection of blockchain technology and the law. The aim of this project is to illustrate the legal and regulatory challenges regarding blockchain technology and its applications, and to examine how these issues are dealt with from a legal perspective. LÄS MER

4. 3. Värderelevansen av goodwill

   Kandidat-uppsats, Lunds universitet/Företagsekonomiska institutionen

   Författare :Albin Johansson; David Larsson; Jacob Svensson; [2022]
   Nyckelord :Goodwill; value relevance; accounting harmonization; market efficiency the nature of goodwill; Business and Economics;

   Sammanfattning : Title: The value relevance of goodwill Seminar date: June 3th 2022 Course: FEKH69, Degree Project, Business Administration, Undergraduate level, 15 UPC Authors: Albin Johansson, David Larsson & Jacob Svensson Advisor: Maria Gårdängen Key words: goodwill, value relevance, accounting harmonization, market efficiency & the nature of goodwill Research question: Does the value relevance of goodwill differ between the telecommunication sector and the food production sector? If differences can be identified, what do they stem from? Purpose: The purpose of the study is to compare the value relevance of goodwill in the food production sector and the telecommunication sector and explain potential differences in the value relevance of goodwill. Methodology: The study uses a multivariable regression analysis to examine the value relevance of the largest 80 companies in each sector during the years 2009, 2013 and 2018. LÄS MER

5. 4. In What Way Does the Russian GAAR Comply With EU ATAD and BEPS Rules?

   Magister-uppsats, Lunds universitet/Institutionen för handelsrätt

   Författare :Aleksei Shcherbakov; [2020]
   Nyckelord :Tax law; tax abuse; GAAR; ATAD; BEPS; CFC; EU law; Russian tax law; tax avoidance; Law and Political Science;

   Sammanfattning : The issues of tackling aggressive tax planning are actual throughout the whole history of global market economy. Earlier this struggle was held by the states individually through imposing rules into their national legislation authorizing tax supervisory bodies to use new methods of control, establishing liability for tax evasion, and developing the approaches by judgements of the courts on relevant cases. LÄS MER

7. 5. Agilt inköp av IT : En kvalitativ studie inom offentlig sektor

   Uppsats för yrkesexamina på avancerad nivå, Luleå tekniska universitet/Institutionen för ekonomi, teknik och samhälle

   Författare :Emma Henriksson; Julia Svensson; [2019]
   Nyckelord :Agile methods; agile procurement; agile contracting; agile procurement process; public purchasing; IT procurement; Agilt arbetssätt; agilt inköp; agila kontrakt; agil inköpsprocess; inköp inom offentlig sektor; offentlig upphandling; inköp av IT;

   Sammanfattning : Traditionellt har inköpsprocessen inom offentlig sektor utgått från projektmodellen vattenfall med tydliga faser och milstolpar. För att skapa större flexibilitet och effektivitet har IT-branschen frångått den traditionella projektmodellen och istället övergått till agila arbetsmetoder. LÄS MER