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1613 Uppsatser om Base erosion and profit shifting - Sida 55 av 108

Identifiering och kvalitetsbedömning av mineral genom Ramanspektroskopi

In situ sekvensering är en metod som kan användas för att lokalisera differentiellt uttryck av mRNA direkt i vävnadssnitt, vilket kan ge viktiga ledtrådar om många sjukdomstillstånd. Idag förloras många av sekvenserna från in situ sekvensering på grund av det kvalitetsmått man använder för att säkerställa att sekvenser är korrekta. Det finns troligtvis möjlighet att förbättra prestandan av den nuvarande base calling-metoden eftersom att metoden är i ett tidigt utvecklingsskede. Vi har genomfört explorativ dataanalys för att undersöka förekomst av systematiska fel och korrigerat för dessa med hjälp av statistiska metoder. Vi har framförallt undersökt tre metoder för att korrigera för systematiska fel:I) Korrektion av överblödning som sker på grund avöverlappande emissionsspektra mellan fluorescenta prober.II) En sannolikhetsbaserad tolkningav intensitetsdata som resulterar i ett nytt kvalitetsmått och en alternativ klassificerare baseradpå övervakad inlärning.III) En utredning om förekomst av cykelberoende effekter, exempelvisofullständig dehybridisering av fluorescenta prober.Vi föreslår att man gör följande saker:Implementerar och utvärderar det sannolikhetsbaserade kvalitetsmåttetUtvecklar och implementerar den föreslagna klassificerarenGenomför ytterligare experiment för att påvisa eller bestrida förekomst av ofullständigdehybridisering.

Fyra västsvenska mediers syn på pressmeddelanden

Today most people are in agreement that the media industry is in crisis. Many newsrooms cut down on staff. At the same time the PR industry is growing. We wanted to research if this could affect the unbiased and independent news in our news media today. Today's newsrooms receive a lot of press releases every day.

Undersökning av solcellspotentialen för golfverksamheter i Sverige

Photovoltaic Systems in Sweden has longbeen heavily dependent on subsidies and grants to bring in a profit for the investor. Production of excess electricity is a major reason for this as the compensation for excess electricity today is low. However, there are businesses that have an electricityneed that are particularly suitable for solar electricity. These businesses have an electricity demand when the sun shines the brightest and if the Photovoltaic System is properly scaled, the excess electricity can be minimized. A golf club is that kind of a business and this thesis aims to examinate the solar power potential for golf businesses in Sweden.Nine golf clubs was selected from different locations in Sweden.

"Män skriver inte om tamponger" : En undersökning om människors bild av skribentens kön

The main purpose of this essay is to identify opinions of masculine and feminine language in a written text. The aim is to examine whether the reader of a text can define the anonymous author?s sex, judging only by elements such as choice of words or sentence structure. Are there any differences between the sexes as they appear in written language, and is the common man able to make this distinction? The essay is based on several studies on people?s ideas on masculine and feminine language, as well as studies on actual differences.

Kravspecifikation för en knapp till ett automatväxlingskoncept

This thesis deals with the development of a specification regarding a push-button, which will be used to control the gear-shifting function in an automobile. In addition to this the author will describe different techniques and theories that have been helpful in achieving data and results for the specification.Kongsberg Automotive AB, is located in Mullsjö, Sweden, the company supplies parts to the automotive industry. In the research and development department, R&D, there is a group that works with development of Shift-By-Wire systems. In an automobile with a Shift-By-Wire system the communication between the gear-shifter and the gear-box occurs electronically. The mechanical link is, in most cases, taken away and replaced by the digital system.

Med sinne för detaljer : En domänanalytisk studie av ämnet Textilvetenskap vid Uppsala universitet med fokus på föremålsdokumentation

The aim of this two year master thesis is to study the knowledge production within the field of Textile Studies at Uppsala University, with special focus on the use of artifact documentation as a research method. With domain analysis as a theoretical framework, ontological and epistemological assumptions as well as historical and social aspects are studied in relation to the research process. Qualitative research methods are used, including interviews, observations and text analysis. In the analysis of the knowledge processes in the field, perspectives on tacit knowledge and the concept of documents, are used as a theoretical basis. In the field of Textile Studies, the artifacts are used as one of the main objects of study, along with archival and pictorial sources. The main epistemological assumptions are that artifact analysis is dependent on a knowledge base, where technical handicraft skills, contextual knowledge and practical experience of object observation are the most important qualifications.

Konsekvenser för äggproducenter efter förändring i djurskyddslagen avseende inhysning av värphöns :

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

Bilden i bilderboken

In this thesis I investigate aesthetic preference for picture books among children aged 3?6 as well as criteria for preference among parents. Through my design project: illustration of a picture book, I aim to put my research on preference in the context of illustration and design. By using the design project as an applied method for research I have sought to answer how one as an illustrator can apply knowledge regarding preferences of the target groups when illustrating for picture books. I have primarily based my research within the field of cognitive developmental psychology, with primary focus on stage theory, and the field of literature.

Utvärdering av en beslutsåterkopplad kanalestimator för tredje generationens mobiltelefonisystem

This Masters thesis work describes a comparison between two different methods for estimation of the down channel (base station to mobile subscriber) in Wide-band Code Division Multiple Access (WCDMA). The first estimation method, Optimal Feed-forward Channel Estimation (OFCE), is a conventional method that bases the estimates on data that is known to both sender and receiver, so called pilots. The second method, Decision Directed Channel Estimation (DDCE), is an elaboration of OFCE. It also uses user data for estimation. Simulations show that DDCE, in comparison to OFCE, does not attain an improvement in signal-to-noise-ratio (SNR) for high bit error rates (BER).

Pretentioner och profit : Produktionsstöd till svensk långfilm genom filmavtalen 1963-2004

Syftet med denna uppsats är att under perioden 1963-2004 undersöka hur uttalade och outtalade teoretiska kriterier för värdefull film i de olika filmavtalen omsatts i praktiken genom Svenska Filminstitutets (SFI) produktionsstödsgivning. Den teoretiska utgångspunkten utgörs av Pierre Bourdieus teorier om fält och olika former av kapital. Huvuddelen av undersökningen är en omfattande klassificering av sammanlagt 421 svenska filmer under totalt 25 av SFI:s verksamhetsår, utspridda över hela undersökningsperioden. Vissa komponenter/aktörer i respektive film ? regissör, manusförfattare, skådespelare, samt eventuell förlaga ? har klassificerats och kvantifierats utifrån en bedömning om relevans i förhållande till Bourdieus fältteori.

Bolag i skatteparadis : Affärsmässigt motiverad verksamhet eller skatteflykt i form av konstlade upplägg

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

Service i privat sektor ? En kvalitativ studie om servicearbetarens upplevelse av sitt jobb

The aim of this qualitative study of service work in the private sector is to examine how the service worker experiences his/her work. There are three dimensions of the service workers experience in focus, and they are the base of my formulation of questions. The first dimension refers to how the service worker experiences the emotional labor demands from the employer. The second dimension concerns the relation between service worker and customer, from the view of the service worker. The third dimension problematizes how service workers experience efficiency.I have interviewed three call center customer workers and two hotel receptionists, using semi-structured interview technique.

Den svenska regeringens förvirrade klimatarbete

The aim of this study is to clarify the Swedish government?s purpose of participating in theEuropean Union Emission Trading Scheme. Taking as its departure point state-centricinternational political economy this study presents three plausible hypotheses on what thepurpose might be. Either it is to promote consumers interests, or to promote the Swedishnational climate goal ?Reduced impact on climate?, or to promote the profit of Swedishcompanies.

Hur ska jag ta mig till skolan annars? : En kvalitativ studie av organisationen kring skolskjuts i Norrköpings kommun

This thesis concentrates on the organization surrounding the school transports in Norrköping and its surrounding areas. It is a qualitative research based on interviews with four different groups that is included by this organization, local municipal officials, entrepreneurs, school personnel and youths depending on this service. I have used organization theory as a theoretical base. In my study it became clear to me that this is a complex and multifarious organization. The many different actors sometimes make it hard to survey all the different parts of the organization.

Skyddar aktiekapitalet borgenärerna? : Eller utgör aktiekapitalet de facto ett legalt hinder för entreprenörerna?

The purpose with this essay is to investigate whether the legal capital can be justified as creditor protection and whether the legal capital prevent entrepreneurship.Historically the legal capital has been justified by means of creditor protection. Nowdays the development within EU rather reduces or abolish the legal capital. Sweden has recently, 1 of April 2010, reduced the legal capital from 100 000 Swedish crowns to 50 000 Swedish crowns. In the preparatory work it has been admitted that the legal capital does not in reality offer creditors much protection. Although the lawmaker decides to retain the legal capital and justifies the legal capitals existence with the argument that involuntary creditors has the need of the legal capital.

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