Essays about: "Profit cap"

Showing result 6 - 10 of 14 essays containing the words Profit cap.

  1. 6. Riskhanteringsverktyg i växtodlingen : har växtodlingsproduktionen tillräckligt med verktyg för att hantera finansiell risk?

    University essay from SLU/Dept. of People and Society

    Author : Niklas Bengtsson; Martin Olsson; [2019]
    Keywords : risk; riskhantering; gårdsstöd; försäkring; CAP-reform; förväntad nyttoteori; resultatutjämning;

    Abstract : Denna studie är gjord med anledning av den förväntade ökade riskexponering växtodlingsproducenter kommer stå inför vid ett förändrat klimat. Torkan 2018 slog hårt mot landets lantbrukare och lönsamheten upplevdes som kraftigt försämrad. READ MORE

  3. 7. The Pursuit of Profit - a study of the relationship between financial performance and education quality in Swedish private schools

    University essay from Lunds universitet/Företagsekonomiska institutionen

    Author : Hampus Åström; Christoffer Stenbäck; [2018]
    Keywords : Education; Education Quality; Profit cap; Privatization; New Public Management; Business and Economics;

    Abstract : Purpose The purpose of this thesis is to assess whether there is a relationship between the financial performance of Swedish private schools and the quality of the education they provide. Methodology Parametric Tests and OLS-Regression Theoretical perspectives New Public Management, Public Choice Theory, Quasi-markets Empirical foundation The sample consist of 740 Swedish primary and secondary schools operated by limited liability companies Conclusions This study illustrates mainly negative relationships between financial performance and education quality; however, the results are inconclusive and depend on the financial measure used. READ MORE

  4. 8. Limitations on interest deductions: does BEPS action 4 presume tax avoidance?

    University essay from Lunds universitet/Institutionen för handelsrätt

    Author : Latifa Omri; [2016]
    Keywords : Interest; limitations; deductions; BEPS; action 4; tax avoidance; presumption; international tax law; EU law; CJEU; thin capitalization; thin cap rules; anti-tax avoidance; fixed ratio rule; group ratio rule; the best practice approach; fundamental freedoms; case law.; Law and Political Science;

    Abstract : Debt and equity are in most countries treated differently for taxing purposes. The asymmetry between the financing forms are being taken advantage of by MNEs, allowing them to plan their cross-border activities in a way that lowers the taxable burden for the whole group. READ MORE

  5. 9. Capitalisation of Operating Lease and its impact on Financial Ratios

    University essay from Högskolan i Jönköping/IHH, Redovisning och Rättsvetenskap; Högskolan i Jönköping/IHH, Företagsekonomi

    Author : Robin Skarphagen; Joakim Ericson; [2015]
    Keywords : operating lease;

    Abstract : Purpose - The purpose of this thesis is to simulate how capitalisation of operating lease will affect leverage and profitability ratios in listed Swedish companies; and observe if the use of operating lease has changed since the release of the first exposure draft in 2010. Research design – The study is an ex ante research, simulating a predicted outcome of the new planned lease standard. READ MORE

  6. 10. A Practical Approach to Other Comprehensive Income: Does Anyone Really Care?

    University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

    Author : Karin Enquist; Madeleine Magnerius; [2014]
    Keywords : other comprehensive income; revised IAS 1; IASB; Sweden; accounting standard;

    Abstract : Since 2009, accounting producing entities have been required to incorporate other comprehensive income in their financial statements. Much research has been conducted in order to determine what statistical value relevance this concept should have. In this study, we seek to examine the perceived value of other comprehensive income in practise. READ MORE