Sökresultat:
956 Uppsatser om Failure to fulfil an obligation under the VAT-Directive - Sida 61 av 64
Doseringsmaskin Preplant
This report presents a thesis project conducted by two students at Mälardalens högskola. The project covers 15 points in industrial design and was conducted during April to June 2014. The principal of the thesis works at Plastic Produkter. The assignment was to develop equipment for an effective way to dose, mix silicon, fill a special designed plastic bag and then seal it. The bag is then formed into a breast model.When a customer for various reasons decides to do a breast augmentation or a breast reconstruction, there may be doubt or uncertainty about the result.
Kan uttagsbeskattning ske på mervärdesskatteområdet vid underpristransaktioner? : Svensk rätt i förhållande till EG-rätt
EG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera direktiv har antagits för att harmonisera mervärdesskatten inom gemenskapen.Mervärdesskatt är en generell konsumtionsskatt som skall bäras av slutkonsumenten. Ett avdragssystem säkerställer att skattebördan vältras framåt för att slutligen belasta slutkonsumenten. En skattskyldig person som förvärvar varor till sin verksamhet medges därmed avdrag för ingående mervärdesskatt.
Kan uttagsbeskattning ske på mervärdesskatteområdet vid underpristransaktioner? : Svensk rätt i förhållande till EG-rätt
EG-rätten är en egen rättsordning som har företräde framför den nationella rätten, vilket innebär att medlemsstaterna har en skyldighet att följa EG-rätten. Förverkligandet av målet om att skapa en inre marknad inom EG förutsätter ett gemensamt system för mervärdesskatt. Flera direktiv har antagits för att harmonisera mervärdesskatten inom gemenskapen.Mervärdesskatt är en generell konsumtionsskatt som skall bäras av slutkonsumenten. Ett avdragssystem säkerställer att skattebördan vältras framåt för att slutligen belasta slutkonsumenten. En skattskyldig person som förvärvar varor till sin verksamhet medges därmed avdrag för ingående mervärdesskatt.
Teknik är svårt, omsorg är lätt : Kommunchefers föreställningar om ledarskap och genus i äldreomsorgen respektive i teknisk förvaltning
The elderly care is an area of great importance to women. Women are more often in need of elderly care; they work with the service and provide a majority of the informal service. Research shows that managers? work-related prerequisites are significantly different between the male dominated technical administration and the female dominated care and educational administration. Studies also show that what the highest managerial organisation gives priority to, often permeate the whole organisation.
Innovationssystem för medicinsk teknik i Stockholm : En undersökning av centrala omständigheter för organisatorisk samverkan
Introduction In order to foster innovation of medical devices within the healthcare sector, a collaboration project, PUSH, has been initiated including the hospitals managed by the Stockholm County Council. The collaboration aims to capture ideas from employees and turn them into so called ?high-practice? products as well as facilitate the possibilities for medical device companies to try out their products in the settings of healthcare. Collaborations for innovation, comparable to the PUSH project, can be found in both Swedish and foreign regions, but some of them fail to survive due to obstacles affecting the progress of each collaboration. Avoiding the same destiny will be a challenge to the PUSH project.Purpose The purpose is to search for factors affecting organizational collaboration concerning innovation systems for medical device development.
Patienters upplevelser av hj?rtsvikti det dagliga livet.
Bakgrund: Hj?rtsvikt ?r en kronisk sjukdom som fr?mst drabbar den ?ldre befolkningen. Globalt uppskattas att miljontals m?nniskor lever med hj?rtsvikt, och i Sverige ber?knas cirka 200 000 vara drabbade. Hj?rtsvikt orsakar flera symtom som p?verkar m?nniskors vardag, d?rf?r kr?vs det olika omv?rdnadsstrategier f?r att fr?mja v?lbefinnandet.
Primär ciliär dyskinesi som orsak till kronisk lungsjukdom hos hund : en litteraturstudie och fallpresentation
Primary ciliary dyskinesia (PCD) is an important but unusual cause of chronic respiratory disease of young dogs. The purpuse of this paper is to study and present internationally publicated papers on PCD in dogs and present three dogs, in which PCD was suspected.
PCD has been reported in many dog breeds as well as in people. In dogs an humans, PCD is caused by inborn genetical defects which causes structural and functional abnormalities of cilia in the respiratory organs and other cilia in the body. Situs inversus occurs in about half the cases in people and probably in dogs as well. Respiratory signs usually predominate.
Saltsjöqvarn : Utbyggnad av staden, ombyggnad av industrin
I denna rapport behandlas verktyget FMEA (Failure Mode Effect Analysis), dess användning och genomförande på identifierade komponenter som ingår i elmotorer tillverkade hos ABB LV Motors i Västerås. Målet med detta arbete har varit att ge lärdom om metoden FMEA på företaget för att möjliggöra användandet av verktyget bland medlemmarna på företaget och att vi implementerar verktyget på befintlig motor för att analysera de felsätt som kan uppstå. Eftersom ABB just nu har ett pågående projekt med en ny motor kan våra slutgiltiga felanalyser även ge dem information om vilka ändringar och åtgärder som kan vara till nytta vid utformningen av den nya motorn.Efter två veckors praktik i verkstan och en grundlig genomgång av företagets reklamationer kunde vi avgränsa arbetet genom att identifiera de komponenter som analyserna skulle genomföras på. Efter en genomgång tillsammans med våra handledare på företaget kom vi fram till att utföra våra analyser på fem komponenter, två av dem framstod som mycket kritiska som upptäcktes redan vid genomgång av reklamationerna.Komponenterna som vi har analyserat är:1. Lager2.
Attityder hos lastbilsförare gällande mat i samband med långa, korta -respektive blandade transportsträckor
Martinez, A (2011). Attityder hos lastbilsförare gällande mat i samband med långa -respektive korta transportsträckor. Akademin för hälsa och arbetsliv, Högskolan i Gävle. AbstractBackground: The profession as a lorry driver is in many aspects very risky. Factors such as time directive, poor diet and shift work characterize the profession and puts drivers' health at risk. Current research shows that the vast majority of lorry drivers are overweight, suffer from high stress related to work and have on average a very low consumption of fruits and vegetables.
Ergonomi vid armeringsarbeten : En studie om möjliga förbättringar i arbetsmiljön vid armeringsarbeten
Injuries and sick-leave is a common feature for reinforcement workers today. This is mainlydue to the fact that reinforcement work is done in an exposed environment with many stressfactors and highly repetitive work. These operations are often carried out in unsuitableworking positions, these positions creates a major burden on the bones and joints and causesmicro- damages on muscles. With repetitive work these injuries are not given time to healproperly and will gradually become worse.The body will not be able to handle the stress of working in a work environment such as thisand musculoskeletal disorders can be a result of this. The injury will make itself known aspain in the musculoskeletal system and causes reduced movability; the injured worker willtherefore not be able to perform the same work tasks as before.
Rättssäkerhet och anstånd med betalning av skatt : En analys av 17 kap. 2 § p. 2-3 Skattebetalningslagen ur ett rättssäkerhetsperspektiv
The aim of this thesis is to investigate whether legal rights are upheld when wording and applying the postponement of payment of tax regulations of chapter 17 section 2 p. 2-3 of the payment of Tax Act. We also investigate how the wording of the regulations relate to the requirement of legal security.It has been questioned if the regulations concerning postponement of payment of tax are compatible with the requirement of legal security. Of course does not a taxpayer want to pay tax that he or she consider incorrect, and that has not been under trial by an impartial authority. If the request for postponement of payment of tax is rejected, the consequences for the taxpayer can lead to huge financial losses.
Svensk tjänstehundsavel : en återblick och nutidsbeskrivning samt förslag inför framtiden
In 1936 a governmental breeding project was started with aim on military use. The police later came to use dogs from this project as well. In order to utilize dogs that could fit for other purposes training and education of dogs for search of different substances and of guide dogs for blind persons was performed. A political decision to privatize the whole dog programme was taken in 1992.
During most part of the time one had serious economical issues since too few of the dogs that were bred could be considered to fulfil the basic demands for service. To satisfy the need of service dogs private bred dogs were bought as well.
Svårklassryttares förberedelser för dressyrträning : för bäst lärande
SUMMARYThere was no previous study in what high level dressage riders had for ideas of how to best prepare for their training sessions with an instructor. Neither any study of how high level dressage riders seemed to be more or less susceptible to the instructions from their instructor during their training sessions. If the sport had more knowledge about this, it might result in more riders on a higher level. The purpose of this study was to find out how high level dressage riders are preparing themselves for the best result for an instructor led training session and how they could bring as much as possible instructions from the coach. The two questions of the study were: How are high level dressage riders preparing themselves for a training session with an instructor, practically and mentally, and how can they affect their susceptibility to instructions?The study was carried out both by reviewing existing literature and studies in general education and pedagogy in the riding education, and by a qualitative interview study of six dressage riders who rode on a difficult level at the competitions, during the year of 2009.
Organisationsstruktur och internkommunikation efter en omorganisation : En fallstudie om Karlstads universitet
This is a case study which investigated the perceived consequences of the organizational change that was implemented in January 2013 at Karlstad University. The study aimed to explore the experiences of the employees concerning the changes in organizational structure and internal communication. This was done through a set of eight individual standardized qualitative interviews with members from different departments. A lot of effort and thought was given to the ethical implications and to create a comfortable and open climate during the actual interviews to ensure that the respondents felt free to speak openly and honestly about their personal opinions and experiences.It is evident that the overall vision was ambitious; aiming to create a more effective organization through cutting off excessive administrative personnel and streamlining decision paths. However according to the opinions of the respondents it was clear that the result was far from the desired goal.
Framtida turisttrender och landsbygdsturism : en omvärldsanalys av Frölunda-Aspvik Säteris företagsidé
Frölunda-Aspvik Säteri, a company just outside Stockholm within the agriculture and forestry sector, has developed a business idea around countryside tourism as a complement to their existing business. The idea is to offer a high quality and functional way of living in small cottages surrounded by beautiful nature and landscape of cultural importance. There will also be a range of additional activities available such as hunting, canoeing, cycling etc. The project should be done with minimum impact on the surrounding environment and the importance of the ecological system should be at the forefront of all business decisions. At present the company wants to have a better understanding of what the future trends are within tourism, how its business idea fits in with future trends within tourism and how to stay competitive.The purpose of this research paper is to identify the social driving forces that have an impact on people?s lifestyle and choice of holiday destination in the future, and present how these factors affect the travel industry.