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956 Uppsatser om Failure to fulfil an obligation under the VAT-Directive - Sida 52 av 64
SPICA - ARISTO JÄMFÖRELSE studie av analysprogram med avseende på spånningskollaps i elektriska kraftsystem
Safe operation of a large synchronous power system as Nordel is not an easy task.There are several aspects to take into consideration. This thesis focuses on the problems due to voltage collapses in a transmission system.The ability to foresee an upcoming collapse is vital to maintain stable operation of the grid. The grid operator at Svenska Kraftnät (SvK) uses the computer program SPICA to predict the maximum transfer limit at specified transfer sections. SPICA uses actual states from the grid to predict the transfer limitation, and a quarter later a renewed estimate is produced and so on. This means that the operator can se his transfer limits vary every fifteen minutes.Our task in this project is to validate the accuracy of the limitations obtained by SPICA.
EU:s förändringar i moder/dotterbolagsdirektivet angående hybridlån : Hur kommer dessa förändringar att påverka inkomstskattelagen och skatteflyktslagen?
Uppsatsens syfte är att utreda hur EU:s förändringar i moder/dotterbolagsdirektivet kommer att påverka svensk lagstiftning i form av IL och SFL. Förändringarna i direktivet har gjorts för att förhindra bolagens användande av s.k. hybridlån för att uppnå dubbel icke-beskattning i medlemsstater. Utöver den här förändringen har det även infogats gemensamma skatteflyktbestämmelser i direktivet, bestämmelser som samtliga medlemsstater måste följa. Sverige har sedan tidigare implementerat moder/dotterbolagsdirektivet i svensk lagstiftning och har även en lag mot skatteflykt.
Interaktiv konst : Åtta ungdomars möte med och skapande av interaktiv konst
AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.
Tjänsteorienterad arkitektur : Ett arkiv- och informationsvetenskapligt perspektiv på tjänsteorienterad arkitektur
The starting point of this paper has to do with rapid changes within the information technology and the need for agile and fast systems. The primary goal is to investigate what happens with recordkeeping practices in agile environments like service oriented architecture (SOA). It is in the possible transfer between IT architecture and digital archive the area of this paper resides. The paper relates to the Records Continuum model by which records will be considered historical and active at the time of creation. In the Records Continuum model recordkeeping practices and archival requirements will have to be taken into account at the time of creation.This paper concerns SOA from the perspective of Archival and Information science.
Freshwater pearl mussel as indicators of Swedish streams - a comparison between freshwater pearl mussel and biological quality elements
The freshwater pearl mussel (Margaritifera margaritifera) is a large freshwater mussel. Because of its sensitivity to human impact, such as eutrophication, acidification and alterations of hydromorphology, the species is considered as a robust indicator of stream water quality and biodiversity. Moreover, due to the species complex life cycle, including a larval stage on the gills of salmon and trout, and sensitivity of early life stages, regeneration is often used as an indicator. The freshwater pearl mussel is also used in the expert judgement of status classification of benthic invertebrates according to the European Water Framework Directive.
The purpose of this study was to gain a deeper understanding of the freshwater pearl mussel as an indicator for Swedish streams. It was made with two types of
association analyses.
Narrare humanum est (Att berätta är mänskligt) : En kvalitativ intervjustudie om berättande som undervisningsstrategi i historia
The purpose of this essay has been to do a study on narration as a strategy in history education. By taking a starting point in the perspective that Shulman calls ?wisdom of practice? and other studies I interviewed three teachers that were all experts in narration. This to have an insight in how they looked at the oral narration and on its role in history education. Is there a common view among the interviewed techers and to what extent are the traits and qualities of story telling described in litterature linked to the teachers? answers?My results show that the oral narration is not a straight and exclusive teaching strategy; it differs from teacher to teacher.
Hur påverkar johannesört farmakokinetiken utav warfarin, ciklosporin, digoxin, preventivmedel och teofyllin? Vad har detta för klinisk betydelse?
St. John?s wort extract is composed of a large number of components, about 150, but the most studied and interesting substance are hyperforin and hypericin. The herb is very popular and it is known for its pharmacological efficacy in numerous disorders. It is used for treatment of mild to moderated depression as an alternative to synthetic antidepressants.
Ungdomsprojekt i medvind : hur folkbibliotek framgångsrikt kan arbeta i projekt för ungdomar
The aim of this Master´s thesis is to explore how public libraries in a successful way can work in projects with young people. It intends to point out different factors that in a legible way affect the accomplishment and outcome of the project. Another purpose of the study is to uncover the various approaches existing within the projects towards young people and to find out why it is seen as important to work with youngsters, considering the hard work that it requires and the reluctance of the young to visit the library. The examination is based upon eight different and fulfilled projects. Information about these has been received through project descriptions, project reports and documents describing applications for economical benefits.
En studie om EU-direktiv 2005/0182 : ? med fokus på personlig integritet, etik och gällande direktiv
EU direktiv 2005/0182 röstades igenom i början av år 2006. All trafik-data kring Internet- och telekommunikation ska lagras mellan sex må-nader och ett år. Direktivet kommer innebära gemensamma regler för EU:s medlemsstater. Syftet med direktivet är att data ska lagras för till-gänglig vid utredning, avslöjande och åtal av grov organiserad brottslig-het och terrorism.Studien innehåller tre problemområden som behandlar andra gällande direktiv och konventioner, personlig integritet och etik. Först undersöks det nya direktivet i relation till European Convention on human rights (ECHR) Vidare förs diskussioner kring lagring av trafikdata och lokali-seringsdata i förhållande till personlig integritet.
Förtäckt värdeöverföring : En analys av 17:1 1st. p. 4 aktiebolagslagen med särskilt fokus pårekvisitet ?inte har rent affärsmässig karaktärför bolaget?
AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.
Kundrelationer - mellan Setragroup AB och bygghandeln :
This study is made in cooperation with Setragroup AB. Setra is Sweden?s biggest sawmilling company with a turnover of almost 6 billion SEK. 45% of the produced volume goes to the Swedish market where the customers are the DIY-sector and industrial customers. Setra as well as the other Swedish sawmilling companies operate in a very competitive environment.
Effektiv fastighetsförvaltning : En beskrivande jämförelse av goda exempel i praktiken och tillämpliga teorier
Bachelor thesis within Business AdministrationTitle: Effective estate managementAuthor: Joacim StåhlPatrik StyrbjörnTutor: Gunnar WramsbyDate: 2008-06-05Subject terms: Estate management, efficiency, key figure, good examples, manager, real estate Abstract:Background: Concerning the global economy and the picture given in real estate business that efficiency and profitability are needed to survive is it intresting to study and search for good example to reach an effective and profitable estate management.Purpose: The purpose of the thesis is to describe the work of real estate concern to reach efficiency and profitability from the owner/manager perspective.Method: Through qualitative interviews with eight respondents in four different real estate concerns describe good examples on effective estate management and with this fulfil the purpose of this essay. Two interviews per company were made, one at the company and one over phone to reach better security concerning the answers.Theory: The theory is divided in to four mainparts were the first two explains estate management and financial control. Thereafter comes an impression concerning efficiency and how efficiency is secured in estate mangement from a theoratical perspective.Empiri: This part of the essay is about the interviews made and through them show how real estate concern works with efficiency by focusing on good examples in which the companys find themself efficient.Analysis: Comparing the theories and the empirical research to analys and try to describe efficient estate management.Conclusions: Efficient estate management is about controlling the costs and especially about the opreating costs. Important to reach operative efficiency is therefore to continuosly follow up the costs and to do readings every month. To compose and continuosly work with budget and action plans for each estate is important in order to reach efficiency in the management of estates.
Ekonomiska effekter av salmonellakontroll med fokus på fjäderfäproduktionen inom eu
Salmonellainfektioner orsakar en betydande sjuklighet och innebär en stor kostnad för länder inom EU. Inom fjäderfäproduktionen har serovaren S. Enteritidis störst
betydelse. EU-kommissionens "Zoonosis Directive" från 2003 innehåller regelverk för kontroll av zoonoser inom EU. Arten Salmonella spp.
Utrustning inom svensk travsport : Hur utrustning tillämpas bland svenska travtränare och påverkar hästen i ett djurskydds-, och välfärdsperspektiv
The trotting in Sweden has a good reputation in an international view, both in the perspective of success and how the sport is managed with focus on security, animal protection and animal welfare.
A large number of equipment details are fitted on the horses during training and competition. The Swedish law of prevention of cruelty to animals regulate training and competition with racehorses, and propose to protect horses from unnecessary suffering. The equipment permitted in races is regulated in Tävlingsreglementet (The Regulation of Competititon) and in the regulations of equipment, that the Nordic Regulation Committee and Nordic Animal Welfare Committee have worked out. Due to training and competition the equipment must even meet the Swedish law of prevention of cruelty to animals.
However, the behaviour or the senses of the horses is often affected by the equipment due to the way the equipment corrects, modifies, restrains or reduces the behaviour of the horse, which may cause the horse stress or discomfort.
Affärssystemens påverkan på ekonomistyrningen : En fallstudie på VIDA AB
Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.