Sökning: "other comprehensive income"

Visar resultat 1 - 5 av 48 uppsatser innehållade orden other comprehensive income.

  1. 1. Mapping the pig value chain in the Dominican Republic with emphasis on the risk of transmission of African swine fever

    Master-uppsats, SLU/Dept. of Clinical Sciences

    Författare :Andrea Hentz; [2023]
    Nyckelord :African swine fever; Domestic pig; Value chain mapping; Pig production; Biosecurity; Disease risk;

    Sammanfattning : As in many other parts of the world, pigs provide an important source of food and income in the Dominican Republic (DR). However, the pig production in the country faces great challenges since African swine fever (ASF) was reintroduced in 2021, after being absent for over 40 years. LÄS MER

  3. 2. Investeringsstöd, en investering i framtiden? - Hur värderas hyreshus med investeringsstöd i jämförelse med andra hyreshus?

    Master-uppsats, Lunds universitet/Fastighetsvetenskap

    Författare :Mathilda Loitto; [2023]
    Nyckelord :Investeringsstöd; fastighetsvärdering; presumtionshyra; normhyra; avkastningskrav; direktavkastningskrav; hyrespotential; SFS 2016:881; subvention; Technology and Engineering;

    Sammanfattning : The Swedish legislation, SFS 2016:881, provides investment support for rental properties. It is a long-term support aimed to achieve profitable and sustainable investments, primarily for a lower rent over 15 years. It is important to understand how the investment support is appraised from the perspective of appraisers and investors. LÄS MER

  4. 3. The Grey Area of Taxation - An essay on Low Value-Adding Services in Swedish Tax Law

    Kandidat-uppsats, Lunds universitet/Juridiska institutionen; Lunds universitet/Juridiska fakulteten

    Författare :Douglas Linton Wahlgren; [2023]
    Nyckelord :skatterätt; finansrätt; koncerninterna tjänster; internprissättning; vinstallokering; Law and Political Science;

    Sammanfattning : This essay critically examines the legal aspects of low value-adding services within multinational corporations, focusing on their treatment in Swedish tax law and the OECD Transfer Pricing Guidelines (OECD TPG). It explores the challenges and complexities involved in defining and taxing intragroup services, emphasizing their impact on profit shifting strategies. LÄS MER

  5. 4. Modeling Interest Rate Risk in the Banking Book

    Master-uppsats, KTH/Matematik (Avd.)

    Författare :Måns Ulmgren; [2022]
    Nyckelord :applied mathematics; IRRBB; Nelson Siegel; yield curve; tillämpad matematik; IRRBB; Nelson Siegel; avkastningskurva;

    Sammanfattning : For a long time, being able to model and mitigate financial risk has been a key success factor for institutions. Apart from an internal incentive, legal and regulatory requirements continue to develop which increases the need for extensive internal risk control. LÄS MER

  7. 5. Hur implementeras kommuners bostadssociala mål i markanvisningar? : En jämförelse mellan två kommuner

    Kandidat-uppsats, KTH/Fastigheter och byggande

    Författare :Bayram Kilic; Frédéric Sebastien Linder; [2022]
    Nyckelord :Land allocation; Land development; Affordable housing; Municipal land ownership; Markanvisning; Markutveckling; Bostadsförsörjning; Bostadssociala mål; Kommunalt markägande;

    Sammanfattning : Denna multipla fallstudie behandlar hur kommuner implementerar de bostadssociala målen i sina markanvisningar. Sveriges befolkning växer och fler bostäder behöver byggas för att människor ska ha någonstans att bo. LÄS MER