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10150 Uppsatser om Chapter 10 section 11 Swedish Income Tax Act - Sida 22 av 677

Förbättrad resistansmätning för grova aluminiumledare

The goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible.

Tillämpningar i kemiundervisningen : en studie av strategier för att presentera och synliggöra tillämpningar

The aim of this study is to investigate how and in which form students come in contact with practical applications in the upper secondary school course Chemistry B. The study is based upon the assumption that all learning is situated in a social environment. The theoretical framework is the design theory perspective, which entails an assumption that the pedagogical tools affect the knowledge content.The empiric materials in the study are collected through three methods: textbook analysis, classroom observations and questionnaires. Two groups of students and their teachers were observed during a section of the relevant course. The textbook analysis focuses upon the same course section in the textbooks of the two groups and compares these books with the relevant section in a third textbook.

Kvinnliga fotografer : förutsättningar i Göteborg för ett professionellt yrkesliv år 1900

The purpose of this essay is to investigate the working conditions of professional photographers at the start of the 20th century. The aim of this essay is to provide a glimpse into this specific time-period with the main question: How were the working conditions for professional photographers? More specifically, this essay will provide a detailed picture that focuses on the difficulties women encountered, when attempting to make photography a legitimate professional career and combined with the traditions as wife and woman.The essay is divided into three main parts. By looking at statistical databases such as Swedish National Archive?s and other recourses, the first part establishes what Swedish society was like after the reforms that had taken place by the end of the 19th Century.

Design och tillverkning av en stereoanläggning med aktivt delningsfilter

This thesis is the result of the author?s interest in music and electronics, namely the design and manufacturing of a stereo sound system with an active crossover. In short it can be stated that an active crossover has many advantages over its traditional passive counterpart. The active design naturally results in a more complex system comprised of a multiple number of components. This report deals with the theoretical aspects of preamplifiers, crossovers and power amplifiers as well as power supply and control.

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.

Management of Private Equity Investments: A Study of Swedish Biotech Investment Managers

The Private Equity industry has over the past years been booming and major external environmental changes have made the industry transform rapidly. Increased competition between Private Equity firms is one of the reasons why the industry has been and is being forced to focus more on addition of value through increased operational management. Consequently, the focus of value addition is by some said to be transferred away from deal making and financial skills, and into active operative management. This case study investigates how the portfolio management, and more specifically the measuring and management of performance, is carried out in a number of leading Swedish Private Equity funds with investments in the biotech sector. The biotech sector is characterized by extensive research and development, and many biotech companies often lack income and other measurable financial parameters in the initial phase.

Internprissättning : Bevisbörda, dokumentationskrav och rättssäkerhet

As the globalization of companies increases day by day, the need for a clear and comprehensible legislation to overcome the problems with transfer pricing transactions increases as well. Incorrect pricing in transfer pricing situations between companies with close economic ties to each other makes countries risk parts of their taxation income.Swedish legislation uses the internationally accepted arm?s length principle to regulate the transfer pricing transactions. Through the correction rule, the rule is upheld that the pricing between two companies with close economic ties to each other must apply to the same conditions as it would have been if it was between two companies without close economic ties to each other.To ensure that enough material is provided to base the assumption whether or not the correction rule has been followed or not, Swedish legislation provides a number of paragraphs to regulate the matter. The legislation is spread all over and is hard to interpret.

Berättandets roll för språkutveckling

Since storytelling is a growing form of teaching we wanted to interview teachers to see what their experiences and opinions were on the subject. Therefore the purpose of this study is to use interviews to examine teacher perceptions and experiences about storytelling and its effect on language development. I will investigate both the use when the teacher is telling a story but also when students are telling stories. With help from my supervisor I was able to come up with interview questions that would help me answer my research question. After the interviews I reviewed the answers and analyzed them.

Träddelsuttag eller massavedsuttag i förstagallring?

The purpose of this study is to compare the economic differences between withdraw of forest fuel and withdraw of pulpwood in first thinning, to see which method gives the maximum profitability (income - cost). Another purpose is to investigate the economic impact of the thicket cleaning. The study compares four different methods: i) pulpwood output with thicket cleaning, ii) pulpwood output without thicket cleaning, iii) forest fuel output with thicket cleaning and iv) forest fuel output without thicket cleaning. The study was conducted in a 30-years old stand, dominated by spruce, outside Harg in Uppland. The method that generated the best economic net income was pulpwood without thicket cleaning. It generated a positive net of 1,383 SEK per hectare. Forest fuel output without thicket cleaning also generated a positive net in 720 kronor per hectare.

Förbättrad resistansmätning för grova aluminiumledare

The goal with this master thesis has been to evaluate and to examine the stationary resistance bridge. The resistance bridge uses a 4-point measuring to determinate the resistance, which is used in the manufacturing of the conductor. It is then used when the resistance is to be decided for coarser aluminium conductors. A conductor has to fulfil certain demands to be able to move forward in the process. One of these demands is the resistance in ohm/km, which has demands that the measure values of the resistance bridge are as true and precise as possible. The stationary resistance bridge had been examined through various kinds of measurements to be able to see how stable the system is and how to obtain a measure value as optimized as possible.

Integration av handel i ett platsvarumärke : en fallstudie av Västervik

The purpose of this thesis is to analyze and investigate how the consumer-oriented commerce can be developed and integrated to the brand Västervik.This thesis has a qualitative approach and we have done a case study of the Swedish city Västervik. We have performed interviews, with eight selected respondents who have different backgrounds, but with competence in different problem areas that we investigate in this thesis.We have, in this qualitative thesis, found aspects that Västervik should consider if they want to succeed with an integration of commerce in the brand. We have through a model found common facets that commerce and tourism shares and which Västervik should consider in the process of branding the city.The results of this thesis are presented in chapter six, there we also have featured reappearing tendencies that consider the development of commerce and how the commerce could be integrated in the brand Västervik..

Analys, design och konstruktion av en ITS-prototyp : Att övervaka och informera transporter av farligt gods på väg

The Swine flu (H1N1) erupted in 2009 and wasquickly spread over the world and developed into a pandemic, with a great threat against people?s health. It was soon discovered that the H1N1?virus had a different character than the seasonal flu, since it especially affected younger individuals and the consequences from the disease were expected to be more severe. In Sweden it was decided to provide a free of charge vaccination against the H1N1-virus, and the Swedish vaccination ratiobecome relatively high compared to other countries.

Att tala och att komma till tals : En undersökning om vilka som kom till tals i 1940 års skolutredning

The purpose of this study is to examine who were given the opportunity to express their opinions in the government proposition concerning the future of the school system ? particularly regarding the proposal that pupils do compulsory military service - submitted to the Swedish parliament 21 March 1941. Our focus is mainly on three parts of the proposition: the proposal to introduce shooting- and grenade practice for all pupils, the proposal to introduce an obligatory military leadership training course for teachers and the proposal to introduce an obligatory summer camp for all pupils.Using primarily a qualitative method we examine how different opinions and views are expressed in the statements and utterances responding to the pending proposition and who the responders are. We will attempt to clarify who were considered to be undisputed authorities and experts, and whose opinions, for that reason, carried a lot of weight in the decision making process, comparing them to the statements and utterances submitted on a voluntary basis by non-experts. And finally, to what extent the opinions in the statements and utterances were allowed to guide the propositional work.Results show that the statements and utterances were submitted by authorities, chapter, county administrative boards and religious, non-profit and political organizations as well as different types of schools, representatives from the Board of Education and elementary school boards not a part of county councils or other types of associations.

Värderelevans i redovisningen av immateriella tillgångar : En studie om den uppnådda värderelevansen vid tillämpning av IAS 38 och det allmänna behovet av immateriella tillgångar i den externa redovisningen

Lämpligheten i att redovisa immateriella tillgångar har diskuterats länge inom forskningen med varierande åsikter. Förespråkare för en mer omfattande redovisning av immateriella tillgångar menar att det bidrar med ökad relevans i finansiella rapporter, medan andra hävdar att en sådan redovisning skadar redovisningens trovärdighet på grund av bristande verifierbarhet. Syftet med denna studie är att undersöka om en redovisning av immateriella tillgångar behövs för att främja relevansen i den externa redovisningen. Genom en kvantitativ undersökning av Stockholmsbörsen utvärderas hur redovisade immateriella tillgångar motverkar diskrepansen mellan bokförda värden och marknadsvärden som uppstår genom konservativa redovisningsprinciper. Studiens resultat tyder på att immateriella tillgångar inte märkbart främjar relevansen i finansiella rapporter, samtidigt som en värdering från modellen om residual income gör det i högre utsträckning.

Grannskapstorg som fenomen - med fallstudien Axel Dahlströms torg

In the 1940s the Swedish town planning was inspired by the English city development with the concepts of neighbourhood and community planning. In order to promote democratic development and solidarity the ideal would be to create community centers with full service. Community centers are part of the building of the suburbs during the postwar period. The buildings in Sweden from 1940 - and -50s were built with the intentions to be good homes for all regardless of income, class and status. Collective solutions to individual problems were characteristic of the Swedish policy during this time.

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