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Dissertations / Theses on the topic 'Transfer of commercial establishment'

Author: Grafiati

Published: 28 June 2021

Last updated: 17 February 2022

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1

Andersson, Niclas. "Attributing Free Capital and Profit to Permanent Banking Establishments." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Rättsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-14007.

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By September 2010, in its ongoing effort to clarify the subject of taxing a permanent establishment, the OECD launched a new article 7 in its model tax convention together with a revised version of the report on the attribution of profits to permanent establishments. The article and the report contain a new order of taxation, where a permanent establishment should, in almost all aspects, be treated as a separate entity. The question is if the new approaches, methods and solutions provided by the article and the report will prove effective against double taxation. The thesis has studied this by

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2

Bělehrádek, Michael. "Daňové dopady přeměn obchodních společností." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-444229.

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The diploma thesis is focused on accounting, tax and legal aspects of company transformations. The paper contains the definition of the theoretical bases and a detailed analysis of the four already implemented transformations of mergers by acquisition and division by splitting. Furthermore, the methods of transferring the assets of a real company in the form of a division by splitting through merger and also the transfer of a commercial establishment are compared. In the end, variant specific procedures for the transfer of the property in question are proposed.

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3

Asiain-Hoyos, Alberto. "Technology transfer for commercial aquaculture development in Veracruz, Mexico." Thesis, University of Stirling, 2009. http://hdl.handle.net/1893/1723.

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This work presents results of the research project "Technology Transfer for Commercial Aquaculture Development in Veracruz, Mexico", conducted during 2001-2006 and whose overall aim was to achieve a better understanding of the different processes involved in technology transfer and extension in Veracruz, and their role in tilapia culture development in terms of characteristics, intensity and direction. Data and information were collected by personal interviews and through participant-observation techniques. The most relevant regional initiatives that have promoted tilapia farming wer

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4

Doucette, Hillary. "Commercial technology transfer optimization for drug substance process development." Thesis, Massachusetts Institute of Technology, 2019. https://hdl.handle.net/1721.1/122594.

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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2019, In conjunction with the Leaders for Global Operations Program at MIT<br>Thesis: S.M., Massachusetts Institute of Technology, Department of Electrical Engineering and Computer Science, 2019, In conjunction with the Leaders for Global Operations Program at MIT<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 69-72).<br>Commercial technology transfer for biopharmaceuticals is the process of transferring process and product knowledge between process development and manufac

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5

Dunmark, Lenny. "Corporate establishment in China : A comparative study of establishment options available for an Aktiebolag when entering the Chinese market." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-289.

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<p>There are many Swedish companies active on the Chinese market, since China’s accession to the WTO the year 2001 China has gotten even more interesting. China’s WTO accession does not only make it easier for Swedish companies to be present in China, it also provides Chinese companies an increased opportunity to access the Swedish market. Currently Chinese companies active in Sweden only counts for a small share of the total amount of the foreign companies present in Sweden, while there are several Swedish companies present in China.</p><p>The Chinese legislation for the various entities is e

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6

Möllerstedt, Lena. "Transfer Pricing : Svenska domstolars tillämpning av OECD Transfer Pricing Guidelines vid armlängdsprisberäkningar." Thesis, Jönköping University, JIBS, Commercial Law, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-359.

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7

Chola, Mwewa. "Reforming the Companies Act dispute resolution framework: a case for the establishment of a companies tribunal for Zambia." Master's thesis, University of Cape Town, 2015. http://hdl.handle.net/11427/15183.

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Companies play a very important role in the economy of any country. A country's economic growth and development depend largely on whether or not its regulatory environment is conducive for enterprises to thrive. In recognition of the important role companies and businesses generally play in an economy, several developing countries have, in recent years, been carrying out reforms intended to enhance the ease of doing business in their respective countries. Zambia has been no exception. Some of the issues that are widely accepted as having an influence on the ease of doing business include the c

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8

Roberts, Joanna Elizabeth. "Establishment and microbial activity in relation to gene transfer in soil." Thesis, University of Exeter, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.296624.

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9

Mazire, Takudzwa. "Chinese investments in Africa: addressing and analysing labour, skills and technology transfer challenges." Master's thesis, Faculty of Law, 2020. http://hdl.handle.net/11427/32416.

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This research paper provides an address and analysis of the challenges commonly faced under Chinese investments in Africa and seeks to address the question on what regulatory mechanism can be used to maximise the benefits of Chinese Investments in Africa. In doing so, this study seeks to clarify the nature activities that transpire under Chinese investment, this is because over the past decades there have been serious accusations of human rights violations, illegal practices and lack of technology and skills transfers amongst many other problems. In conducting this examination, this study, I c

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10

Zhu, Ling. "A commercial outcome prediction system for university technology transfer using neural networks." Thesis, Brunel University, 2007. http://bura.brunel.ac.uk/handle/2438/4857.

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This thesis presents a commercial outcome prediction system (CPS) capable of predicting the likely future monetary return that would be generated by an invention. The CPS is designed to be used by university technology transfer offices for invention assessment purposes, and is based on the data from their historical invention cases. It is aimed at improving technology transfer offices' invention assessment performance. Using qualitative critical factors suggested by literature. a prototype CPS based on decision tree induction was developed. The prediction performance achieved by the prototype

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11

Yasuchika, Kentaro. "Establishment of a highly efficient gene transfer system for mouse fetal hepatic progenitor cells." Kyoto University, 2003. http://hdl.handle.net/2433/149378.

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12

Rybkowski, Zofia Kristina. "Toward energy sustainability in Hong Kong : a life-cycle cost analysis case study on low thermal energy transfer envelopes for a mid-rise commercial building /." View abstract or full-text, 2004. http://library.ust.hk/cgi/db/thesis.pl?CIVL%202004%20RYBKOW.

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Thesis (M. Phil.)--Hong Kong University of Science and Technology, 2004.<br>Includes bibliographical references (leaves 96-102). Also available in electronic version. Access restricted to campus users.

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13

Roelofse, Johannes Jacobus (Hanno). "Economic feasibility study of the establishment of smallholder pig farmers for the commercial market : Empolweni case study." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85703.

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Thesis (MScEng)-- Stellenbosch University, 2013.<br>ENGLISH ABSTRACT: Food security is a national priority, according to Section 27 of the South African Constitution. It states: “Every citizen has the right to have access to sufficient food and water, and that the state must by legislation and other measures, within its available resources, avail to progressive realisation of the right to sufficient food.” Nevertheless, while food security is clearly a government priority and regardless of the country being considered as self-sufficient in respect of food production, food insecurity remains a

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14

Hans, Ralston Ronald. "Initial growth responses to controlled release fertilizer application at establishment of commercial forestry species in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2013. http://hdl.handle.net/10019.1/85609.

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Thesis (MScFor)--Stellenbosch University, 2013.<br>ENGLISH ABSTRACT: In South Africa fertilizer applications at establishment is a common practice in the forestry industry. Recommendations are based on past research with conventional sources (CV) and as a result there have only been slight improvements in additional plantation production over recent years. The objective of this study was to investigate initial stand responses in terms of leaf are index (LAI), foliar nutrient content, biomass index (BI) and volume growth to the application of controlled release fertilizers (CRF) at re-establish

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15

Manoosingh, Celine. "Improving Functionality and Sustainability of Commercial Insulation: Experimental Study, Heat Transfer Modeling, Environmental Assessment." Scholar Commons, 2014. https://scholarcommons.usf.edu/etd/5265.

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he Department of Energy names executing and integrating high-performance sustainable design and green building best practices a Strategic Sustainability Performance Plan goal under the Executive Order 13514 (U.S DOE, 2009). As sustainability becomes a primary goal for engineers, a decision making framework is needed to guide their choice of materials and processes; and then to carry out the evaluation of their chosen design. Sustainable design process, and the products developed through its application, work concurrently with functionality and sustainability evaluation methodologies to cultiva

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16

Iacomini, Marcello Pietro. "Estabelecimento empresarial: negócios jurídicos pertinentes." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/2/2132/tde-16082011-162044/.

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A presente dissertação aborda os principais aspectos relacionados ao estabelecimento empresarial no ordenamento jurídico pátrio. O estudo fundamentou-se na doutrina nacional e, mormente na fecunda doutrina italiana, a qual teve um papel fundamental neste trabalho. No primeiro capítulo, analisaram-se os alicerces do direito comercial: o empresário, a empresa e o estabelecimento. Em seguida, estudou-se o estabelecimento empresarial, definindo-o, bem como sua natureza jurídica, elementos e outros aspectos. No terceiro capítulo, os princípios informadores do estabelecimento foram abordados. Em seg

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17

Shevade, Shantanu S. "Simulation of Turbulent Air Jet Impingement for Commercial Cooking Applications." Scholar Commons, 2018. https://scholarcommons.usf.edu/etd/7362.

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The research work in this dissertation focuses on turbulent air jet heat transfer for commercial cooking applications. As a part of this study, convective heat transfer coefficient and its interdependency with various key parameters is analyzed for single nozzle turbulent jet impingement. Air is used as the working fluid impinging on the flat surface. A thorough investigation of velocity and temperature distributions is performed by varying nozzle velocity and height over diameter ratio (H/D). Nusselt number and Turbulent Energy are presented for the impingement surface. It was found that for

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18

Vargas, Galdos Dante Miguel Marcial. "Quantification of Soy Isoflavones in Commercial Eggs and Their Transfer from Poultry Feed into Eggs and Tissues." The Ohio State University, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=osu1236706764.

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19

Weber, Eckhardt. "Transfer of undertakings - the protection of employment in South Africa from adopting European law to present problems of Section 197 of the Labour Relations Act." Master's thesis, University of Cape Town, 2012. http://hdl.handle.net/11427/4575.

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20

Dreijer, Catarina, and Caroline Samuelsson. "Documentation requirements on transfer pricing : A comparative study of international guidelines." Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-530.

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<p>Utgångspunkten för denna magisteruppsats är en komparativ studie av internationella riktlinjer för dokumentation av internprissättning.</p><p>Internprissättning reglerar hur närståendetransaktioner inom internationella koncerner skall värderas. Då de inblandade parterna står i intressegemenskap med varandra kan villkoren bakom transaktionerna skilja sig från vad oberoende parter skulle kommit överens om. Det är därmed svårt att bestämma ett korrekt pris på de besläktade transaktionerna, varför internpriser skall bedömas i enlighet med armlängdsprincipen.</p><p>För att kunna bevisa att aktue

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21

Yin, Zhanhai. "Establishment of a clonal immortalized human mesenchymal stem cell line expressing hTERT using lentiviral gene transfer." Diss., lmu, 2012. http://nbn-resolving.de/urn:nbn:de:bvb:19-145290.

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22

Strydom, Jannie Daniel. "Share-milking as an alternative business model for the successful establishment of black commercial dairy farmers in South Africa." Diss., University of Pretoria, 2016. http://hdl.handle.net/2263/60861.

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South African milk producers supply around 8.4 million litres of milk per day. The monetary value of this supply results in a contribution of approximately 6.7% to the gross value of agricultural production. In 2015 producer income was estimated at R14 900 million with an investment capital of around R32 500 million. In South Africa the dairy industry is the fourthlargest of all agricultural industries, creating approximately 20 000 sustainable job opportunities, excluding up and downstream opportunities (MPO, 2016). Both small and large businesses are affected by global trends that are

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23

Kim, Tae Hyung. "Three essays on international economics : international technology transfer, domestic content protection, real exchange rate dynamics under currency substitution /." Thesis, Connect to this title online; UW restricted, 1995. http://hdl.handle.net/1773/7438.

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24

Quttineh, Yousef. "Transfer Pricing Profit Split Methods : A Practical Solution?" Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11107.

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<p>The purpose of this master’s thesis is to explain and analyze whether today’s existing regulations provide sufficient guidance on how to apply the Profit Split Method (PSM) in practice. Since the enterprises’ profits arising from intra-group transactions increases, the tax base for any government also becomes larger and more important. This issue will likely become even more problematic as the globalization branches out and the majority of the global trade is undertaken between associated enterprises.</p><p>In order to satisfy all parts and serve the dual objective of securing an appropriat

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25

O'Connor, Thomas Joseph III. "Power Converter Design for Maximum Power Transfer and Battery Management for Vibration-Based Energy Harvesting on Commercial Railcars." Thesis, Virginia Tech, 2015. http://hdl.handle.net/10919/54031.

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Although the locomotive of a train is energized, in general, other railcars are not. This prevents commercial rail companies from installing sensor equipment on the railcars. Thus, several different solutions have been proposed to provide energy for commercial railcars. One such solution is a vibration-based energy harvester which can be mounted in the suspension coils of the railcar. The harvester translates the linear motion of the suspension vibration into rotational motion to turn a 3-phase AC generator. When subjected to real-world suspension displacements, the harvester is capable o

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26

Hasanbegovic, Jasmina. "Attribution of Profits to Dependent Agent Permanent Establishments : The dual taxpayer approach versus the single taxpayer approach." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11417.

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<p>Business profits constitute the main part of income derived through international business and these profits are only to be taxed in the home state of the enterprise. However, if the enterprise conducts business in a host state through a PE, the profits attributable to the PE are taxable in the host state. Article 7 of the OECD Model Tax determines the profits attributable to the PE.</p><p>Nevertheless, Member States have interpreted Article 7 of the OECD Model Tax Convention in various ways. In order to provide consensus the OECD adopted an authorised OECD approach for attributing profits

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27

Jensen, Charlotte, and Therese Nyberg. "A FEASIBILITY STUDY FOR THE ENVIRONMENTAL IMPACT ASSESSMENT OF THE ESTABLISHMENT OF THE TRANSFER- AND RECYCLING STATION IN GABORONE, BOTSWANA." Thesis, Mälardalens högskola, Akademin för ekonomi, samhälle och teknik, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-25847.

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28

Loureiro, Eleonora Rodrigues. "Expansão dos correspondentes bancários no Brasil: uma análise empírica." Universidade de São Paulo, 2011. http://www.teses.usp.br/teses/disponiveis/12/12138/tde-16032012-191316/.

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Nos últimos anos houve uma importante expansão na presença de correspondentes bancários em diversas regiões do Brasil. Correspondentes bancários são estabelecimentos comerciais, como lotéricas, correios ou farmácias que, além de sua atividade principal, oferecem serviços de alguma instituição financeira. Eles consistem em uma inovação que reduz os custos e diminui a necessidade de escala na oferta de serviços financeiros, aumentando assim a capacidade de alcance das instituições financeiras. Como é um tema recente para a literatura de desenvolvimento financeiro, ele ainda é muito pouco estudad

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Sheikh, Muhammad Hassan. "Time-Modulated Array Co-Simulation with the Aid of Commercial Software." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2017. http://amslaurea.unibo.it/13957/.

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This thesis report exhibits an integrated Electromagnetic/Circuit level technique to analyze the time modulated arrays. I restate this work in commercial software which was already developed in CAD domain i.e. combining the exact harmonic balanced based analysis of non-linear switches with the electromagnetic characterization of the radiating elements. In this commercial software I try to perform a full-wave co-simulation to compute the radiated far-field envelope to show the array behavior. Simulation in this new software allows a precise evaluation of several non-linear performance aspects o

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30

Gupta, Mohit. "Establishment of Relationships between Coating Microstructure and Thermal Conductivity in Thermal Barrier Coatings by Finite Element Modelling." Thesis, Högskolan Väst, Institutionen för ingenjörsvetenskap, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-3247.

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Plasma sprayed Thermal Barrier Coating systems (TBCs) are commonly used for thermal protection of components in modern gas turbine application such as power generation, marine and aero engines. The material that is most commonly used in these applications is Yttria Partially Stabilized Zirconia (YPSZ) because of this ceramic’s favourable properties, such as low thermal conductivity, phase stability to high temperature, and good erosion resistance. The coating microstructures in YPSZ coatings are highly heterogeneous, consisting of defects such as pores and cracks of different sizes which deter

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31

Robinson, Kenneth Patrick. "Cooperation using a robotic ad hoc network made from Bluetooth, JXTA, OSGi and other commercial off the shelf (COTS) products." Queensland University of Technology, 2008. http://eprints.qut.edu.au/26038/.

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Abstract - Mobile devices in the near future will need to collaborate to fulfill their function. Collaboration will be done by communication. We use a real world example of robotic soccer to come up with the necessary structures required for robotic communication. A review of related work is done and it is found no examples come close to providing a RANET. The robotic ad hoc network (RANET) we suggest uses existing structures pulled from the areas of wireless networks, peer to peer and software life-cycle management. Gaps are found in the existing structures so we describe how to extend some s

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Yin, Zhanhai [Verfasser], and Wolf [Akademischer Betreuer] Mutschler. "Establishment of a clonal immortalized human mesenchymal stem cell line expressing hTERT using lentiviral gene transfer : no / Zhanhai Yin. Betreuer: Wolf Mutschler." München : Universitätsbibliothek der Ludwig-Maximilians-Universität, 2012. http://d-nb.info/1024658546/34.

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33

Papadopoulos, Alexandra, and Jian Yousif. "Svenska sjukvårdsföretagens internationalisering : En studie om internationalisering av sjukvårds- och omsorgstjänster." Thesis, Södertörns högskola, Institutionen för samhällsvetenskaper, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-24194.

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Syfte: Studien syftar till att undersöka internationaliseringsprocessen hos svenska sjukvårds-och omsorgsföretag som tillhandahåller sjukvårdstjänster. Dessutom kommer studien att undersöka svårigheter, möjligheter och framtidsutsikter i samband med sjukvårds-och omsorgsföretagens internationalisering. Metod: Denna studie har genomförts genom tillämpningen av en kvalitativ metod och en deduktiv ansats. Informationen hämtad från studiens primärdata och sekundärdata har varit grunden för undersökningens analys och slutsats. Slutsats: Företagens internationaliseringsprocess har sett olika ut bero

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Paden, Holly Noelle. "Contamination of Fresh Produce with Human Pathogens in Domestic and Commercial Kitchens." The Ohio State University, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=osu1525710038777157.

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35

Tennemar, Johan, and Erik Koponen. "Practical applicability of methods to determine the transfer price of intangibles." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7680.

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<p> </p><p>This master’s thesis discusses and analyzes difficulties in transfer pricing methods’ applicability to intangibles. With basis from the OECD Transfer Pricing Guidelines and the U.S. regulations, this thesis investigates applicable methods in legislation, theory, recommendations, case law and how they are applied in practice.</p><p>The OECD Guidelines do not provide an exact solution to the valuation of a transfer of intangibles between controlled parties. It refers to the arm’s length principle to determine whether the price set for a transfer between controlled parties is the same,

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Vrana, Amela, and Johanna Andersson. "Article 43 EC - A Freedom with Limitations? : What Constitutes a "Wholly Artificial Arrangement"?" Thesis, Jönköping University, Jönköping International Business School, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-816.

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<p>Abstract</p><p>The freedom of establishment in Articles 43 and 48 EC is a fundamental freedom within the EU meaning that companies are free to set up secondary establishments in any other Member State. The freedom of establishment is an important means to achieve the com-pletion of the internal market and therefore it is important that this freedom is protected. Member States are obliged to legislate in accordance with the objectives of the fundamental freedoms, still Member States are restricting Articles 43 and 48 EC by applying discrimina-tory national legislation regarding direct taxati

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Araki, Mie. "Establishment of the gene transfer system for the primordial cyanobacterium Gloeobacter violaceus PCC 7421: Alteration of the chlorophyll biosynthetic pathway by metabolic engineering." Kyoto University, 2014. http://hdl.handle.net/2433/188817.

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Kyoto University (京都大学)<br>0048<br>新制・課程博士<br>博士(人間・環境学)<br>甲第18379号<br>人博第692号<br>新制||人||165(附属図書館)<br>25||人博||692(吉田南総合図書館)<br>31237<br>京都大学大学院人間・環境学研究科相関環境学専攻<br>(主査)准教授土屋徹, 教授小松賢志, 教授宮下英明<br>学位規則第4条第1項該当

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Jelínek, Michal. "Vliv transferových cen na zdanění stálých provozoven." Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-125030.

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This thesis deals with taxation of permanent establishments and effect of transfer pricing regulation on method of attribution taxable profit to permanent establishments. Firstly, the thesis describes reasons for creation of permanent establishments and analyses how international and local legislation approaches to taxation of their profits. It also examines methods of attribution taxable profit to permanent establishments. Finally, the thesis analyses whether it is possible to use publically available data for determining tax base of "dependent agent" permanent establishment. For this purpose

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Au, Wai Ki Richard. "Agent-based one-shot authorisation scheme in a commercial extranet environment." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16708/.

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The enormous growth of the Internet and the World Wide Web has provided the opportunity for an enterprise to extend its boundaries in the global business environment. While commercial functions can be shared among a variety of strategic allies - including business partners and customers, extranets appear to be the cost-effective solution to providing global connectivity for different user groups. Because extranets allow third-party users into corporate networks, they need to be extremely secure and external access needs to be highly controllable. Access control and authorisation mechanisms

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Gutestam, Felix, and Pontus Lindahl. "Transferring Knowledge to an Emerging Market : A Case Study of H&M's Establishment in South Africa." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-163104.

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Bernath, Andreas. "The Implications of the Arbitration Convention : A step back for the European Community or a step forward for elimination of transfer pricing related double taxation?" Thesis, Jönköping University, JIBS, Commercial Law, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-548.

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<p>It was assumed in the mid 1990s that 60% of all global trade took place within a group of enterprises. With increased globalisation leading to an increase in mergers and acquisitions this figure is most likely higher. Thus intra-company and intra-group transactions form a major part of business. These transactions, due to the association between the enterprises, may not always reflect the conditions that a market with independent actors would dictate. There are various reasons for this, which include not only tax considerations but also difficulties in establishing conditions that reflect t

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42

Tiffin, Daniel Joseph. "Orbital Fueling Architectures Leveraging Commercial Launch Vehicles for More Affordable Human Exploration." Case Western Reserve University School of Graduate Studies / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=case1575590285930015.

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43

Perrot, Emilie. "L'activité transférentielle, une ressource au service du développement du métier : le cas des agents d'escale et de service commercial en gare." Thesis, Paris, CNAM, 2017. http://www.theses.fr/2017CNAM1087/document.

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A partir d’une intervention réalisée à la SNCF auprès de deux collectifs d’agents commerciaux et d’escale en gare, cette thèse explore la fonction de l’activité transférentielle qui peut se déployer durant l’intervention. Nous cherchons à expliquer la manière dont les « mouvements de places » du chercheur et/ou des professionnels à l’œuvre dans le dispositif clinique peuvent constituer une ressource pour le développement du métier.Une analyse multimodale de nos matériaux, issus principalement des autoconfrontations croisées, s’attache à repérer d’une part les indices de présence d’une activité

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Elmlid, Eric. "The remuneration for intra group services : A study of issues that have caused disagreements between taxpayers and tax authorities." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-11106.

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<p>This master’s thesis has analyzed the issues multinational enterprises (MNE) have when determining the arm’s length price from intra group services rendered from a group service center (GSC). The thesis is based on the recommendations from the Organization for Economic Co-operation and Development (OECD), and the legislations in Sweden, Germany, USA, and Denmark. There are several factors that could cause issues for services rendered from a GSC.</p><p>GSCs render services to the members of a MNE. These types of services are often managerial, supervisory, marketing, or other kinds of service

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Hallbäck, Camilla, and Sara Gustafsson. "The Global Effect of the Glaxo Case : The Increase of Transfer Pricing Conflicts between the OECD and the US." Thesis, Jönköping University, JIBS, Commercial Law, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1073.

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<p>This master’s thesis compares the OECD transfer pricing recommendations with the transfer pricing rules of the US. The main focus is the ethical pharmaceutical industry and intangible property, in particular marketing intangibles. The Glaxo case is used to illustrate how the US takes advantage of areas of uncertainty to increase the country’s tax revenue. The US shows little consideration for the OECD’s objectives of having a set of universally applicable transfer pricing rules. The purpose of this master’s thesis is to explain and analyze why the IRS took a new approach on marketing intang

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Alcaraz, Segura Aurora. "Enhancing the thermal efficiency of a salinity gradient solar pond. Implementation of the study in the design, construction, salinity gradient establishment, operation and energy transfer at industrial scale." Doctoral thesis, Universitat Politècnica de Catalunya, 2019. http://hdl.handle.net/10803/666185.

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The energy model in the last decades has been dominated by the consumption of fossil fuels assuming a high environmental cost. Global warming and the destruction of the ozone layer are two examples of the deterioration that is being suffered due to the use of these energy sources. Increasingly, the use of renewable energy one of the alternatives in building a sustainable economic model. Among renewables, solar energy is presented as an inexhaustible and accessible source of energy. The solar pond is a technology that meets all requirements to be considered an energy storage device. It can stor

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Sane, Claude MIchel. "La mobilité des sociétés de l’espace OHADA : étude à la lumière du droit européen et international des sociétés." Thesis, Pau, 2017. http://www.theses.fr/2017PAUU2019/document.

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À coté de l’objectif immédiat d’uniformiser les législations des États membres, l’OHADA s’est fixée un objectif médiat, celui de créer un vaste marché sans frontière. Or au regard des difficultés pour les sociétés commerciales de déplacer leurs sièges sociaux d’un État membre à un autre, nous ne pouvons que constater que l’existence de ce marché intégré n’est pas encore une réalité pour elles. Il apparaît alors que la seule uniformisation du droit des sociétés commerciales par l’OHADA ne suffit pas à leur permettre de réaliser des opérations de restructuration transfrontalière. Cette thèse a a

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Borgström, Ingrid, and Stefan Andersson. "The Concept of Commensurate with Income : Retroactive adjustments and the arm's length standard." Thesis, Jönköping University, JIBS, Commercial Law, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-7492.

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<p>This master’s thesis deals with the transfer pricing of intangibles and focuses on the U.S. standard commensurate with income. This standard has been accused of being incompatible with the overriding principle of transfer pricing, the arm’s length standard, and is not endorsed by the OECD. Recent developments on the topic include the introduction of a similar provision in Germany. The purpose is to evaluate the standard’s compatibility with the arm’s length standard and to establish the current position of the concept of commensurate with income.</p><p>To meet this purpose the thesis first

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Brinck, Tobias. "Underskott vid gränsöverskridande fusioner : Utgör de svenska reglerna en inskränkning i etableringsfriheten?" Thesis, Jönköping University, JIBS, Commercial Law, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-12234.

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<p>This Bachelor’s thesis focuses on those terms that, from a Swedish perspective, have to be fulfilled to entitle deduction for definitive losses in a cross-border merger situation. The thesis analyses one of the ten rulings from the Swedish Supreme Administrative Court which were published in 2009.The ruling is analysed in the light of the Treaty on the Functioning of the European Union, the merger directive and the Court of Justice rulings in Marks & Spencer and Lidl. The purpose is to examine if the Swedish rules concerning cross-border mergers is compatible with the EU-law. The Swedish ru

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Hesová, Zuzana. "Založení a vznik společnosti s ručením omezeným." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-72153.

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The thesis describes the whole process of establishment and creation of private limited company with emphasis on practice. One of the part of thesis is statistical survey of 105 private limited companies.

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