Essays about: "deduct"

Showing result 26 - 30 of 47 essays containing the word deduct.

1. 26. Finding the potential privacy gap in the Big Data Supply Chain

   University essay from Lunds universitet/Institutionen för informatik

   Author : Klaudia Dardha; Flogerta Banaj; [2014]
   Keywords : Big Data; Big Data Supply Chain; Gap; Privacy; Data Subject; Data Holder; Stakeholders; Ethics; Ownership; Transparency; Business and Economics;

   Abstract : We live in a digitalized society. All the abundant data we produce, today called “Big Data” it changing our lives, and will soon disrupt it. READ MORE

3. 27. The VAT Treatment of Small Undertakings in the EU

   University essay from Lunds universitet/Institutionen för handelsrätt

   Author : Ruth Abraham Negash; [2014]
   Keywords : Tax; VAT; small undertakings; SMEs; VAT accumulation; neutrality and fair competition; effectiveness; General exemption Scheme Cash flow accounting The common flat rate scheme Relying less on invoices equalization Softening reporting obligations The gradual tax relief scheme Simplifying rates; Law and Political Science;

   Abstract : The thesis is concerning the VAT treatment of small undertakings in the EU. Both analytic and descriptive writing methods are used to achieve its aim. VAT requires higher compliance costs compared with other taxes. However, the fact that the compliance burden of VAT is highly regressive as size decreases necessitates the special treatment SMEs. READ MORE

4. 28. Semantic Web mechanisms in Cloud Environment

   University essay from Mittuniversitetet/Avdelningen för informations- och kommunikationssystem

   Author : Saeed Haddadi Makhsous; [2014]
   Keywords : Semantic web; Semantic data store; Ontology; SAP HANA cloud; SAP HANA database; Apache Jena framework;

   Abstract : Virtual Private Ontology Server (VPOS) is a middleware software with focus on ontologies (semantic models). VPOS is offering a smart way to its users how to access relevant part of ontology dependent on their context. The user context can be expertise level or level of experience or job position in a hierarchy structure. READ MORE

5. 29. Strategic repositioning in the construction industry – An examination of main challenges

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Tim-Ole Mundt; [2013]
   Keywords : Strategic repositioning; strategic renewal; Challenges of change processes; Strategic Entrepreneurship; Corporate Venturing; Construction Industry; Spin out; Business and Economics;

   Abstract : This thesis aims stress out the key challenge organisation might face, if the changes in the environment reveal the need for a strategic repositioning. In particular this thesis examines the perceived organizational challenges that might occur, if an organizations tries to reposition itself by spinning out a new venture that aims to create a new combi-nation of products and markets. READ MORE

6. 30. Direct tax: Cross-border group consolidation in the EU : Is the criterion of a “wholly owned subsidiary” in Swedish tax legislation regarding cross-border group deductions contrary to ECJ jurisprudence?

   University essay from Internationella Handelshögskolan

   Author : Dimitri Gankin; [2012]
   Keywords : Direct tax; freedom of establishment; company taxation; cross-border group consolidation; wholly owned criterion; Swedish taxation rules on group deductions; ECJ; loss-relief; group contributions; EU; direct shareholding;

   Abstract : On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. READ MORE