Essays about: "single economic entity"

Showing result 1 - 5 of 8 essays containing the words single economic entity.

  1. 1. The Authorised OECD Approach and the Attribution of Profit to Banks´PEs : How far is the functionally separate entity approach fully achievable?

    University essay from Uppsala universitet/Juridiska institutionen

    Author : Davide Baldi; [2017]
    Keywords : AOA; PE; bank; banks; separate entity; FSEA; attribution of profit; authorised OECD approch; OECD; Basel; tax distortion;

    Abstract : This thesis´ aim is to analyse the extension of the fuctionally separate entity approach  (FSEA) used in order to attribute a proper amount of profit to banks´ permanet establishment (PE) and the related implication in the authorised OECD approach (AOA). From a general perspective in fact, under the FSEA a PE is treated as being a separate entity from the head office, functions, assets, risks and funding shall be attributed as it was a separate legal entity. READ MORE

  2. 2. The implementation of peer-to-peer in flash crowds: A case study of bandwidth and cost reduction for over-the-air updates

    University essay from Lunds universitet/Institutionen för elektro- och informationsteknik

    Author : Artur Matulaniec; [2017]
    Keywords : peer-to-peer; over-the-air; OTA; p2p; hole punching; NAT; IPv4; IPv6; economic gain; Technology and Engineering;

    Abstract : This thesis will examine the plausibility of exchanging protocol from a normal server-client to a peer-to-peer solution for over-the-air updates, using a single case study for Sony Mobile Communications AB in Lund, Sweden. It will examine the effort, the risks, and what the actual gain may be comparing to a client-server approach for over-the-air software updates. READ MORE

  3. 3. Missing Relevant Disclosures or too much Irrelevant Disclosures: A case study on the concept of materiality

    University essay from Göteborgs universitet/Graduate School

    Author : Mirna Mujic; Chin Yee Tran; [2016-09-20]
    Keywords : Materiality; disclosure decisions; disclosure quality; disclosure problem; compliance; boilerplate; principles-based standards; amendments to IAS 1; goodwill impairment; accounting policies;

    Abstract : MSc in Accounting.... READ MORE

  4. 4. Water, Smallholders and Food Security : an econometric assessment of the effect of time spent on collecting water on households’ economy and food security in rural Ethiopia

    University essay from SLU/Dept. of Economics

    Author : Abenezer Zeleke Aklilu; [2013]
    Keywords : Water; Small scale farming; Agricultural household model; Ethiopian rural household survey; Labor allocation;

    Abstract : Due to a lack of basic infrastructure, it is common in least developed countries that households spend a considerable share of the hours that they have available per day for production activities on fetching water. This study analyzes the economic impact of time spent by Ethiopian rural farm households on fetching water. READ MORE

  5. 5. Kanban Re-engineers Production Process In Åkers Sweden AB

    University essay from Mälardalens högskola/Akademin för innovation, design och teknik

    Author : Yang Zhang; [2010]
    Keywords : Kanban; Lean;

    Abstract : Kanban, as well known as a practical toolkit of Lean, has become popular over recent years. Many companies are using Kanban to change and improve their own business and production situations. And many Kanban teams have reported successful implementations. However, there is no single best way to implement Kanban. READ MORE