O presente trabalho tem por objetivo analisar a teoria da igualdade tributária e sua aplicação em face da técnica das margens de lucro presumidas, como um dos elementos de cálculo dos preços de transferência, consoante previsto na Lei n. 9.430/96. Parte-se de um estudo analítico da isonomia tributária, esmiuçando-se seus elementos, natureza e dimensão normativa, para, posteriormente, passar-se à análise de sua influência sobre a arm’s legth theory e a técnica dos preços de transferência, em especial sobre a presunção das margens de lucro. Mediante esta perspectiva, busca-se averiguar a possibilidade ou não de flexibilização daquelas margens de lucratividade, de molde a desvendar se o contribuinte possui legitimidade de utilizar margens de lucro diversas daquelas predefinidas, a forma que poderá valer-se deste direito e respectivo momento. / This work aims to analyze the tax equality theory and its application in the face of the presumed profit margins technique, as one of the elements of the calculation of transfer pricing, according to law number 9.430/96. It starts with an analytical study of tax equality theory, scrutinizing its elements, nature and normative dimension, and subsequently moves to an analysis of its influence on the „arm‟s length‟ principle and the technique of transfer pricing, especially on the presumption of profit margins. With this perspective, it seeks to investigate the possibility of the relaxation of those profit margins, which could unravel if the taxpayer has the right to use different profit margins than those pre-defined, however the taxpayer can avail themselves of this right and when is the appropriate moment.

Organizations are under constant threat from global competition, socioeconomic factors, and political forces that are often unforeseen and dynamic. Consequently, decision makers adopt strategies, some including the principles of modularity, as a countermeasure. The problem addressed in this study was the lack of knowledge about the significance of modularizing contract manufacturing organizations (CMOs). The purpose of this quasi-experimental study was to assess the significance of modularizing CMOs by statistically analyzing capacity utilization, efficiency, and profit margin between modular and nonmodular departments in a focal CMO. This study was grounded in the theory of modularity and the research question addressed what might be the significant value of implementing organizational modularity. The hypotheses posited that a significant difference exists in these metrics between the modular and nonmodular departments of the focal company. ANCOVA was applied to the hypotheses using secondary data of complete job orders undertaken at a company from 2008 to 2013. The results indicated significant differences in capacity utilization, efficiency, and profit margin between modular and nonmodular departments after controlling for differences based on overhead cost or lead-time. Decision makers in manufacturing companies, particularly those in CMOs, may benefit from these findings because they provide answers to questions on the value of modularizing CMOs. The social change implications of this study are based on companies gaining knowledge to improve productivity, manufacture more affordable goods, and provide more skilled employment opportunities. As a result, more people leave poverty and experience an improved quality of life.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company. Approach: has variable pay to CEO's had any effect on the company's profitability. Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity. Method: the study uses a quantitative approach. The statistical methods that are used to answer the research question are linear and logistic regression analyses of 51 publicly owned companies in Sweden. The statistical analyses utilises an existing database (Affärsdata) which has information based on the companies’ annual report. Due to the fact that the database lacked information concerning incentive schemes, this information was retrieved manually from the company websites (annual financial reports). The research approach is deductive as we have used a range of theories which we thereafter test through our empirical analysis. Results: The results for the linear regressions show that variable pay to CEO has little or no connection to the degree of the company’s profitability. The logistic regressions show a positive significant relationship between variable pay and the company’s odds of being profitable or not. Conclusion: The study shows that variable pay to the CEO is unlikely to have a big impact on the degree of profit or loss for a company. It does however show that variable pay to the CEO is of importance in terms of whether the company makes a profit or not. / Bakgrund: Det är idag vanligt att företag använder sig av någon typ av incitament till VD och ledande befattningshavare. Syftet är att motivera, behålla och gynna anställda inom ett företag.  Detta för att kunna styra VD och ledningens mål i den riktning ägaren önskar. I dagsläget har den borgerliga regeringen i Sverige beslutat om att bruket av rörlig ersättning inom statligt ägda företag är förbjudet. Uppfattningar kring företags tillämpande av rörlig ersättning skiljer sig från de som helt förkastar användandet till de som fullt ut förespråkar dem. Däremot är de flesta överens om att ett fungerande incitamentsprogram kan vara av stor strategisk betydelse för ett företag. Problemformulering: Har rörlig ersättning till VD någon effekt på företagets lönsamhet? Syfte: Syftet med studien är att jämföra företag som använder sig av rörlig ersättning till VD med företag som inte gör det med avseende på deras lönsamhet i form av vinstmarginal, årets resultat, avkastning på totalt kapital och avkastning på eget kapital. Metod: Studien har en kvantitativ ansats. De statistiska metoder som används för att besvara forskningsfrågan är linjär och logistisk regressionsanalys av 51 publika aktiebolag i Sverige. De statistiska analyserna grundar sig på en existerande databas (Affärsdata) som tillhandahåller information om företagens årsredovisningar. Då databasen saknade information kring incitamentsprogram hämtades denna information in manuellt via de studerade företagens hemsidor (årsredovisningar). Ansatsen är deduktiv då vi valt att utgå från en uppsättning teorier som vi därefter prövar med hjälp av våra empiriska analyser. Resultat: Resultaten för de linjära regressionerna visar att rörlig ersättning till VD har en obetydlig koppling till företagets grad av lönsamhet eller förlust. De logistiska regressionsanalyserna visade emellertid att rörlig ersättning till VD har betydelse för huruvida företaget går i vinst eller förlust. Slutsats: Studien visar att rörlig ersättning till VD troligtvis inte har en så stor betydelse för graden av vinst eller förlust för ett företag, men däremot för huruvida företaget går med vinst eller inte.

Purpose: The study aims to examine how education and previous industry experience with a company's Chief Executive Officer (CEO), affect a company's success in the staffing industry. Method: The study uses method triangulation , a combination of quantitative and qualitative methods . The study has a quantitative approach to the cross-sectional design. The choice of combining several study designs are made to create a greater understanding of the research topic. Results & Conclusion: The findings determines whether the study's hypotheses are confirmed or dismissed.  Hypothesis 1.1: A higher level of education increases the likelihood of successful entrepreneurship. The hypothesis can neither be confirmed nor dismissed.  Hypothesis 1.2: A higher level of education does not increase the likelihood of successful entrepreneurship. The hypothesis can neither be confirmed nor dismissed.  Hypothesis 2.1: Previous experience in the sector increases the likelihood of successful entrepreneurship. The hypothesis can neither be confirmed nor dismissed.  Hypothesis 2.2: Previous experience in the industry will not increase the likelihood of successful entrepreneurship. The hypothesis can neither be confirmed nor dismissed. Suggestions for future research: It would be interesting to do the study on a larger scale, with more number of respondents would study demonstrate clearer connection. Further research could also involve more factors for business success in order to get a broader view on the definition of success. Another interesting approach for future research might be to explore how the distinction between different fields look like, instead of only one industry in this study. Other industries. It would be interesting to do a similar study on a completely different industry or small business to see what the result is then.

O presente trabalho tem por objetivo analisar a teoria da igualdade tributária e sua aplicação em face da técnica das margens de lucro presumidas, como um dos elementos de cálculo dos preços de transferência, consoante previsto na Lei n. 9.430/96. Parte-se de um estudo analítico da isonomia tributária, esmiuçando-se seus elementos, natureza e dimensão normativa, para, posteriormente, passar-se à análise de sua influência sobre a arm’s legth theory e a técnica dos preços de transferência, em especial sobre a presunção das margens de lucro. Mediante esta perspectiva, busca-se averiguar a possibilidade ou não de flexibilização daquelas margens de lucratividade, de molde a desvendar se o contribuinte possui legitimidade de utilizar margens de lucro diversas daquelas predefinidas, a forma que poderá valer-se deste direito e respectivo momento. / This work aims to analyze the tax equality theory and its application in the face of the presumed profit margins technique, as one of the elements of the calculation of transfer pricing, according to law number 9.430/96. It starts with an analytical study of tax equality theory, scrutinizing its elements, nature and normative dimension, and subsequently moves to an analysis of its influence on the „arm‟s length‟ principle and the technique of transfer pricing, especially on the presumption of profit margins. With this perspective, it seeks to investigate the possibility of the relaxation of those profit margins, which could unravel if the taxpayer has the right to use different profit margins than those pre-defined, however the taxpayer can avail themselves of this right and when is the appropriate moment.

O presente trabalho tem por objetivo analisar a teoria da igualdade tributária e sua aplicação em face da técnica das margens de lucro presumidas, como um dos elementos de cálculo dos preços de transferência, consoante previsto na Lei n. 9.430/96. Parte-se de um estudo analítico da isonomia tributária, esmiuçando-se seus elementos, natureza e dimensão normativa, para, posteriormente, passar-se à análise de sua influência sobre a arm’s legth theory e a técnica dos preços de transferência, em especial sobre a presunção das margens de lucro. Mediante esta perspectiva, busca-se averiguar a possibilidade ou não de flexibilização daquelas margens de lucratividade, de molde a desvendar se o contribuinte possui legitimidade de utilizar margens de lucro diversas daquelas predefinidas, a forma que poderá valer-se deste direito e respectivo momento. / This work aims to analyze the tax equality theory and its application in the face of the presumed profit margins technique, as one of the elements of the calculation of transfer pricing, according to law number 9.430/96. It starts with an analytical study of tax equality theory, scrutinizing its elements, nature and normative dimension, and subsequently moves to an analysis of its influence on the „arm‟s length‟ principle and the technique of transfer pricing, especially on the presumption of profit margins. With this perspective, it seeks to investigate the possibility of the relaxation of those profit margins, which could unravel if the taxpayer has the right to use different profit margins than those pre-defined, however the taxpayer can avail themselves of this right and when is the appropriate moment.

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Background Traditional banks monopolized financial services, but the 2008 crisis spurred Fintech's emergence as an alternative. Fintech challenges banks with innovative solutions, while Sweden thrives as a Fintech hub. Profitability is vital due to the recent shift in focus from growth. Modern Fintech research is lacking, thus creating gaps in both knowledge and studies among the Swedish Fintech-sphere.  Purpose  The study analyzes leverage, return on equity, and bank size ratios in Swedish Fintech companies. It examines their impact on profit margin and aims to identify correlations. The results aim to enhance understanding and provide guidance for optimizing key figures to increase profitability among Swedish Fintech-companies.  Methodology The study utilized a quantitative approach with a deductive method and cross-sectional design. Data consisted of secondary data and was collected through the database Retriever Business. A total of 1198 observations were analyzed using correlation matrix, bivariate, and multivariate regression analyses.  Results  The quantitative analysis revealed that both debt to equity ratio and return on equity has a significant relationship, while bank size has only a partially significant relationship with profit margin.  Conclusion  Swedish Fintech-companies reveals a positive relationship between return on equity (ROE) and profitability. Furthermore, the leverage ratio also positively affects profitability. Moreover, Bank size shows a slight negative impact.

It is a truism that the legal system lags behind societal and technological developments. The common system of VAT is no exception. The objective of this thesis is to examine how the existing VAT rules applies to virtual assets, in particular NFTs and purchasable collectibles in computer games. The aim is to study how transactions with these assets are classified from a VAT perspective and to evaluate whether this classification is compatible with the VAT neutrality principle and the function of VAT as a general tax on final consumption.  One finding related to the classification part of this thesis is that these transactions, which often involve a token and an underlying asset, are treated as a composite supply of services and not a supply of goods for VAT purposes. This implies that the special scheme for second-hand goods cannot be applied. Other classification aspects to assess whether the supply falls within the scope of VAT and whether the supply is taxed or exempt, are also analyzed. There is no ground for NFTs or other virtual assets to be exempt generally. Though, certain types or functions for NFTs may be exempt as financial transactions. The evaluation concludes that the existing rules are partly adapted to handle transactions with these types of virtual assets conducted in a virtual environment. However, the existing rules could lead to an unmotivated double taxation, which may preclude the pursuit of economic activities.

The object of this master´s thesis is to analyse economic situation in the company Lékárna s. r. o. by used methods. The external and internal structure is gradually analyzed. Furter, Kralick´s Quick Test is performed. The result of the thesis is the identification of suggestions and recommendations for improvement of the state.