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567 Uppsatser om Property taxation - Sida 32 av 38
Börsintroduktioner av fastighetsbolag ? En studie av 8 fastighetsbolag på Nasdaq OMX Stockholm
This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.
Syntaxbaserad författarigenkänning
The writing style of a particular author can be divided into many subfeatures, for example use of words, language and syntax. Focusing on the latter, this study aims to show how well syntactic information alone can attribute the correct author to a document. Syntactic information is defined as overlapping syntactic subtrees of height one (1) for all sentences of all included documents. The performance is compared to that of the previously very successful method of comparing stop word frequencies. These are words normally excluded from search engine queries, because they are present in all sorts of texts regardless of topic.
Varför uppförs så få bostadsrätter med passivhusstandard i Sverige? : En fallstudie mellan ett passivhus- och en konventionell fastighet
Abstract Background: In 1997 the Kyoto Protocol was signed, it?s an international agreement which is aimed to reduce greenhouse gas emissions. Sweden's goal is to reduce energy using in buildings with 20 percent by 2020 and 50 percent by 2050. This is a comparison with levels from 1995 (Glad, 2006). For Sweden to be able to reach its goals, they need to construct more low-energy buildings (Åhman, Wahlström & Lundblad, 2010).
BEPS Action 8 : Finns förutsättningar för att de angivna målen uppfylls?
BEPS är ett projekt påkallat av G20 som bedrivs i OECD:s regi. Projektet syftar till att förhindra erosion av nationers skattebaser, på grund av upplägg där vinster genom koncerninterna transaktioner flyttas till länder med låg beskattning. Denna uppsats behandlar specifikt BEPS action 8, vilken rör interprissättning av immateriella tillgångar. Syftet med uppsatsen är att utreda om OECD:s rapport angående BEPS action 8 ger förutsättningarna för att uppfylla, de i rapporten angivna målen, samt vilka problem som kan påverka måluppfyllelsen. Målet med BEPS action 8 är att se till att internprissättning av immateriella tillgångar, inte används för att separera beskattningsbara inkomster från värdeskapande aktiviteter.Därmed fokuserar BEPS action 8 på att se till att utförande av funktioner, användande av tillgångar och risktagande kompenseras på ett korrekt sätt, då detta anses bidra till värdeskapande.
Betalningsplaner vid virkesköp : förutsättningar, möjligheter och risker
För att den svenska skogsindustrin även fortsättningsvis skall kunna bidra positivt till den svenska ekonomin så är virkesförsörjning till industrierna kritisk. Den svenska skogen ägs till 50 procent av privata skogsägare (Skogsstyrelsen, 2012). Detta ger dessa en viktig roll i den svenska virkesförsörjningen då privata skogsägare utgör en stor del av marknadens virkesutbud.
En skogsägares beslut om avverkning kan styras av olika mål, några av dessa är (Bertholdsson et. al., 2012):
? Rekreation och jakt
? Känslan av att äga skog
? God långsiktig avkastning
? God kortsiktig avkastning
En skogsägare som styrs av känslan av att äga skog kan vara motvillig till att avverka då detta kan förändra just den känslan som skogsägare har.
Kina och TRIPS - Implementering och Effekter
Syftet med denna uppsats är att undersöka huruvida Kina har lyckats implementera den lagstiftning IPRs (Intellectual Property Rights) som togs i bruk 2001. Vidare undersöks de effekter som lagen har haft på viljan att satsa resurser och medel på FoU. I uppsatsen redogörs det för de för- och nackdelar som en stärkt IPRs lagstiftning medför. Bland de fördelar som nämns läggs tonvikten på teknologiöverföring, teknologi som överförs från utvecklade länder till utvecklingsländer genom bland annat import av varor. Bland de nackdelar som nämns finns de stora kostnader som implementeringen av lagstiftningen medför.
Vindkraft och landskap
The current debate about environment and climate change has contributed to more andmore investment in alternative energy sources such as wind, solar and biogas. The Swedish Parliament has set the target that wind power should supply 10 TWh in 2015.In Sweden, wind power establishment began in the early 1980s. Since then the development has gained a tremendous momentum. The purpose of this study was to find out what problems wind power brings and what power relations that exists in connection with wind power establishment and how the landscape is affected by windpower construction, focusing on some cases in Falkenberg and Varberg. This study shows that wind power establishment is a very complicated process.
Lagval för upphovsrättsliga förpliktelser : Om artikel 8 i Rom II-förordningen
Den här uppsatsen syftar till att utreda vilket lands lag som blir tillämplig vid en internationell tvist gällande utomobligatoriska förpliktelser vid immaterialrättsintrång, särskilt vid upphovsrättsintrång. Tyngdpunkten ligger i de problem som uppstår då någon gör sig skyldig till ett upphovsrättsintrång med relation till flera länder.Utgångspunkten är Rom II-förordningen och dess åttonde artikel. I artikeln stadgas det att tillämplig lag för en utomobligatorisk förpliktelse som har sin grund i ett immaterialrättsintrång skall vara lagen i det land där skydd görs gällande.Vad innebär då uttrycket ?där skydd görs gällande?? När det gäller registrerade rättigheter, såsom patent och varumärken, innebär artikeln att tillämplig lag ska var lagen i det land där rättigheten är registrerad. Det går dock inte att tillämpa samma princip på oregistrerade rättigheter.
Återvinningsstationer på Lidingö : attityder och lokalisering
When the producers? responsibility for packaging was introduced in Sweden in 1994 the industry set up public recycling stations to facilitate the collection of the waste material. In order to establish recycling stations at suitable locations the municipalities assist the industry?s service organization for operation of the recycling stations, the Package and Newspaper Collection Service (Förpacknings- och tidningsinsamlingen, FTI). The objectives of this thesis are to improve the service of the public recycling stations within Lidingö town and to increase the accessibility to these stations for the inhabitants of Lidingö.
Bergkyla och bergvärmeutredning för industrilokalen Rödbergsmyran 5 i Umeå, Västerbotten.
Grubbe Ventilation AB is a sheet metal and ventilation company who provides design, installation, service, and repair of ventilation. The company is expanding their business by building a new facility in Umeå, Västerbotten. The property is designed to be used for both office and industrial work.Grubbe Ventelation AB has not yet decided upon wish system which is to be established to provide the building with heating and cooling. The consulting firm Umeå Projekt Team has therefore been asked to investigate the possibilities to invest in geothermal- heating and cooling.If the investigation of a geothermal heating- and cooling system would provide favorable results it would be a very appropriate alternative that provides energy at low costs and are an environmentally friendly option as the energy comes from stored solar energy in the ground is provided by stored solar energy in the ground.The facility ´s heating and cooling consumptions are calculated in the program BV2 and the result indicate a heating demand of 185 000 kWh per year due to thermal transmittance, transmission losses, heating of warm water and a cooling requirement of 5500 kWh.Three different systems of geothermal heating and cooling were tested in the computer program Energy Earth Design. The results show no difference in the dimensioning of the drill hole if merely heating were to be used or both heating and cooling were to be established.
Ränteavdragsbegränsningar : En analys av nuvarande ränteavdragsbegränsningar och alternativa metoder
Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.
Förändring av grönområden i Västerås tätort det senaste seklet : Konsekvenser av att grönområden förändras
This thesis was done after a request from the county?s administrative board of Västmanland to provide the board with a better understanding of how green areas have changed within Västerås municipality over time.The purpose and goal of this study was thus to measure and analyze how much of the green areas within Västerås municipality that have disappeared during the past one hundred years as well as to provide a review of previous studies regarding the importance of green areas for humans as well as the biological diversity.In order to answer these questions I have in this study used a combination of a literature study, cartographic analysis as well as a time series analysis. The computer software used to do the measurements of the green areas was ArcGIS which is a geographical information system.In the cartographic and times series anlaysis measurements and analysis was made of the district map of 1911, the economic map of 1950 and the property map of 2011. The measurements show that the municipality has grown with 46,3 km2 over the last one hundred years. New neighborhoods? have emerged and the municipality has expanded.
®-symbolen : Klargörande om registrerat varumärke
Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.
®-symbolen : Klargörande om registrerat varumärke
Trademarks are distinguishing marks that are used by companies to highlight their goods or services to separate them from other companies. In Sweden, trademarks are protected by a certain Trademark Law called Varumärkeslagen. The law is a result of many years of improvements from earlier trademark laws. Since Sweden is member of the European Union, its laws are affected and in many cases inferior to laws of the Union. A new Trademark Law is about to be implemented in Sweden, thanks to a directive from the European Union.When a trademark is registered it is possible to use the symbol ® along with the trademark.
Tillgänglighet och varsamhet i vardagens stadsmiljöer
This graduate thesis deals with the challenges facing us as we gradually make our urban environments withtheir many public buildings, such as shops, cafés and cinemas, more accessible for disabled people. Theperspective taken is that of the conservationist, who in her or his profession looks to the cultural andhistorical characteristics in buildings and building environments. In order to gain better accessibility, changesin the physical fabric need to be made, with consideration for the cultural and historical characteristics.The introduction presents the subject of considarate accessibility. The second chapter deals with the legalaspects concerning the protection of buildings as well as the accessibility for disabled people. Severalinterviews with different participants are presented here, aiming to tie the legislation to the reality of theconservationist, the disabled, the civil servant working with accessibility issues and the property owner,whose responsibility it is to make the adjustments necessary to improve accessibility.