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1613 Uppsatser om Base erosion and profit shifting - Sida 2 av 108

Skydd mot yterosion i slänter av finmorän

Slopes in fine till soils are exposed to surface erosion due to rainfall, snowmelt and upland water sources. Large areas of road slopes are therefore covered for surface erosion protection. Preventive methods like ditches and trenches are also being used. Silt tills are particularly troublesome since the water can bring the soil into suspension and cause mudslides. Different methods for erosion protection have been studied in this work, with the emphasis placed on rockfill covering. The need for and the dimensioning of this type of covering has been examined in literature and field studies.

Erosionsskador hos barn och ungdomar

Aim: The aim of this study was to examine and explain the various methods available to rate the erosion damage, and on which teeth and tooth surfaces of erosion damage mostly occurs in children and adolescents.Method: A literature review was conducted, based on 15 scientific articles that have been reviewed, evaluated and analyzed. Articles were searched for in the database PubMed.Result: Six of the articles used the TWI (tooth wear index), which is an index to diagnose the tooth wear in the primary and permanent dentition. Eight articles used other indices as they considered that the TWI was not sufficiently developed to register the degree of tooth wear on some teeth. Tooth wear in the primary dentition occurs most often in the canines and incisors. Tooth wear in the permanent dentition was found in the literature to be mostly occurring on the occlusal / incisal surfaces of all teeth and tooth surfaces.LyssnaConclusion: There is no common index in the articles but many of them use the TWI.

Koncerninterna vinstöverföringar - finns det någon strategi?

The purpose of our essay is to find out if there are any strategies for profit transactions in a group. To realise our purpose we conducted two case studies with interviews. But we can not draw any general conclusions.To conduct the research we had to build a theory. In this theory we found motives to do profit transactions and how to do it. We also thought that there had to be some conflicts between the motives and the manager´s interests.In our analysis we found that financing the dividend was a strong reason to make profit transactions between companies in the group.

Ideella föreningar ur ett mervärdesskatterättsligt perspektiv

Non-profit organisations play a very important role in the Swedish civil society, both economically and for the employment policy. The organisations pursue various activities such as, activities aiming at social needs, sport activities and activities contributing to the political life. Depending on what activities the organisations practice different tax rules follow.A person who pursues commercial activity constitutes a taxable person within the meaning of the Swedish VAT act. The definition of commercial activity is an activity which is practiced independently, professionally and with an object of making a profit. The activity must be practiced regularly and to a certain extent to qualify as commercial.

Identifiering av områden med risk för fosforförluster genom ytavrinning : metodutveckling med GIS

The eutrophication of lakes and seas with the algal bloom and deficiency inoxygen that follow, has been given priority by the Swedish government as oneof 16 environmental objectives. The purpose of this project was to develop a toolbased on a simple model, limited amount of data and geographic informationsystem (GIS) to identify areas with risk for phosphorus losses due to surfacerunoff. This tool can act as a decision support to decide where appropriatemeasures should be applied with the aim of reducing phosphorus losses and bythat the eutrophication.The method that has been used is a combination of two models, one calculatingthe potential erosion while the other one identifies areas of erosion (net erosion)or deposition. This ability is of great importance because potential erosionshould be calculated on areas with net erosion. Areas with high potential erosionhave an increased risk for phosphorus losses due to surface runoff.The potential erosion was calculated based on factors which describe how topography(LS), land use (C), soil type (K) and precipitation (R) effect the erosion.All of them have been modified to a greater or lesser extent.

Vinstmått: En jämförelse av marknadens definitioner och antaganden rörande vinst

This thesis investigates whether it is accordance between the different profit measures in the financial market. The first aim of the thesis is to examine if it exists a difference between the profit measures that companies publish in their fourth quarter interim report and the measures that they state in their annual report, issued some months later. The second aim is to examine whether there is a divergence in definitions and the assumption regarding the risk of bankruptcy between profit measures published by companies and analysts. The study focuses on Swedish companies listed on the OMX Stockholm Large Cap and concerns the years of 2006 and 2007. The analysts interviewed are working in Sweden with listed Swedish companies.

Predicting spawning bed erosion and longevity : a case study in tributaries to river Vindelälven, northern Sweden

Timber floating operations in Scandinavia during the 19th and 20th centuries has contributed to severe negative impacts on riverine ecosystems. Increase in water velocity and lack of stream bed heterogeneity as a result of stream channelization lead to increased bed load transport. Since availability and recruitment of new suitable spawning substrate in Scandinavian watercourses is sparse, spawning habitats for salmonids has become a scarce commodity. Lately, increasingly more attention has been given to the recreation and improvement of brown trout (Salmo trutta) spawning habitats in restoration projects. While much of the research on spawning habitat has been focused on evaluation of the influence that the constructed spawning grounds have on fish populations, few studies have been conducted to evaluate the persistence of these constructions over time. I evaluate erosion of constructed spawning beds as an effect of sediment transport attributable to water discharge.

Forskningsområdet biblioteks- och informationsvetenskap vid Högskolan i Borås ? En bibliometrisk studie av den intellektuella basen 2001?2006

The aim of this study was to map the intellectual base at the Swedish School of Library and Information Science (SSLIS) at the University Collage of Borås, and to compare this intellectual base to the intellectual base of the research area Library and Information Science. This was done by analysing the citations in publications published, between the year of 2001 to the first quarter of 2006, by researchers at the institution, using the technique of author cocitation analysis. Cluster analysis and multidimensional scaling, statistical techniques that are traditional i the author cocitation analysis, formed an objective map of the intellectual base at the SSLIS. This map was then compared with three prior studies, that used the same technique to map the intellectual base of the research area. The result shows that the map of the intellectual base at the SSLIS consists of the specialities: user studies, library studies, culture/cultural policy, information retrieval, bibliometrics and information in organisations.

Små skogliga vattendrag i Värmland - Generell beskrivning, förekomst av traktorspår samt spårens inverkan på bottenfaunan :

Modern forestry requires a high degree of machine traffic for clear felling and scarification operations. The machines most frequently used are big and the traffic often results in tracks on the forest ground. There are many small streams running through a forest, in connection to logging operations, machines might cross these frequently. These crossings could result in the erosion of fine particulate inorganic matter, which ends up in the stream. The aim of this thesis was to give a general description of small forest streams of order-one in the county of Värmland and to determine the frequency of machine tracks in small streams.

RME - produktion på gårdsnivå

With a shifting world market and periodically profitability issues, Swedish farmers seekalternative ways to enhance their profitability. One interesting alternative to get a highervalue and enhance products is biodiesel, a way to improve the profitability on a farmscale.The diesel that is produced and sold, already have a mixture of 5% biodiesel, andthere is a possibility to add more biodiesel to it. By developing new engines severalengine-manufacturers now allow a mixture up to 100% biodiesel in their engines. Hencethere is a market for an increased production of biodiesel. The aim of this study were toinvestigate the possibilities and the problems related to farm-scale production ofbiodiesel, and to study the profit margin in the production.

Välgörenhetsorganisationers marknadsföring : "First they open their hearts, then their minds and then they will open their wallets". (Maud Randel)

Our reason for this study is to research how non- profit organizations focused on fundraising, market themselves to create and keep the relationships with their potential and existing contributors. With this study we also want to create an image of the meaning of marketing, applied to non- profit organizations focused on fundraisings, struggle towards attracting more contributors. We also aim to research what our respondents believe will be the outcomes of marketing on nonprofit organizations in the future. For this essay we have chosen a qualitative method which consists of six interviews with respondents whom have different knowledge and experiences of the non- profit sector. We chose this method to be able to view our main subject from different aspects and through the interviews also form a more profound picture of the non- profit sector and also, finally, se what the respondents think about the issue.

Ränteavdragsbegränsningsreglerna : Är den svenska skattebasen skyddad?

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Kost-och munhygienvanor hos en grupp skiftarbetare : Tvärsnittstudie

Introduktion: Erosionsskador är ett växande problem bland barn, ungdomar och unga vuxna. Dental erosion har en multifaktoriell etiologi som består av endogena och exogena orsaker. Att erosionsskador på tänderna ökar kan bero på den höga konsumtionen av sura drycker bland barn, ungdomar och unga vuxna. Personer som idrottar kan löpa risk för dental erosion på grund av frekvent intag av sura sport/energidrycker men även till följd av påverkat salivflöde. Få studier har undersökt fotbollsspelares kunskap om dental erosion och dess konsumtion av sport/energidryck.Syfte: Att studera kunskapen om erosionsskador bland en grupp fotbollsspelande kvinnor och män.Frågeställningar: Vilken kunskap har fotbollsspelande kvinnor om erosionsskador? Vilken kunskap har fotbollsspelande män om erosionsskador? Vilken konsumtion har fotbollsspelarna av energi/sportdryck?Metod: Studien är en kvantitativ, empirisk, tvärsnittsstudie.Resultat: Totalt deltog 44 personer i studien, 29 kvinnor och 15 män.

Allmänhetens givarprocess till välgörenhet : Vad behöver insamlingsverksamheter ta hänsyn till för att erhålla bidrag?

Background: Competition in the market for non-profit actors has increased significantly. More channels to reach potential donors have been designed, and ways to help has been extended. The industry is scrutinized with critical eyes because of the scandals that have emerged in recent years. It has contributed to making it possible to distinguish a negative trend regarding public trust in the sector. The market has therefore changed and the conditions for obtaining donations are different.Aim: The purpose of this thesis is to create a better understanding of how non-profit actors motivate individuals to donate money to their business.

Batterilyft för telekom basstationer

The purpose with this thesis work was to design and build a technical aid for installingbatteries in telecom base stations. Today that job is done manually, since there is noequipment on the market for that purpose. Installing batteries in base stations manually isa very tough job.To get ideas for possible solutions a preliminary study on existing lift aids was done.From the preliminary study the conclusion that some kind of overhead crane would besuitable for the task was drawn. After that a lift for installing batteries in base stationswas designed, built and tested. The tests show that it is possible to minimize heavy liftingwhen installing batteries in telecom base stations, at a relatively low cost.ii.

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