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1879 Uppsatser om Standard taxation - Sida 55 av 126

Optimering av satellitbredband offshore

To reduce emissions of carbon dioxide (CO2) Carbon Capture and Storage (CCS) technologieshave been developed. Chemical Looping Combustion (CLC) is a CO2 capture technologywith the CCS framework, and at Chalmers University of Technology in Gothenburg,Sweden, a 100 kW chemical looping combustor has been built.This project aimed to investigate to what degree air can replace helium as the uidizinggas for uid dynamical studies in a CLC cold ow model of the above mentioned 100 kWfacility. Experiments were performed using air and helium separately as uidizing gas andpressure data were obtained, which formed the basis for the comparison. The project alsoaimed to investigate uid dynamics in the uidized bed and study when the risk of sluggingoccuring was greatest. The results were presented in the form of figures and tables dividedinto pressure, concentration and standard deviation of the pressure.The results obtained showed that air as uidizing gas did not create the same uid dynamicsas helium over the entire fuel reactor.

Modellering av mekatroniksystem för spjällstyrning

To reduce emissions of carbon dioxide (CO2) Carbon Capture and Storage (CCS) technologieshave been developed. Chemical Looping Combustion (CLC) is a CO2 capture technologywith the CCS framework, and at Chalmers University of Technology in Gothenburg,Sweden, a 100 kW chemical looping combustor has been built.This project aimed to investigate to what degree air can replace helium as the uidizinggas for uid dynamical studies in a CLC cold ow model of the above mentioned 100 kWfacility. Experiments were performed using air and helium separately as uidizing gas andpressure data were obtained, which formed the basis for the comparison. The project alsoaimed to investigate uid dynamics in the uidized bed and study when the risk of sluggingoccuring was greatest. The results were presented in the form of figures and tables dividedinto pressure, concentration and standard deviation of the pressure.The results obtained showed that air as uidizing gas did not create the same uid dynamicsas helium over the entire fuel reactor.

IFRS 7 Finansiella instrument: Upplysningar : En studie av fyra svenska industriföretags tillämpning

Det allt mer globala företagandet har bidragit till skapandet av IFRS 7, vilket är en gemensam standard för upplysningar rörande risker för finansiella instrument. För noterade bolag med räkenskapsår som börjar 1 januari 2007 är den nya standarden obligatorisk. Detta innebär att även ickefinansiella företag måste tillämpa den.Studien inriktar sig på att analysera hur svenska industriföretag har tillämpat de nya kraven på redovisning som IFRS 7 ställer på upplysningarna för kredit-, likviditets- samt marknadsrisk. Data har inhämtats från 2007 års årsredovisningar och författarna avser att utgå från hur de kvalitativa egenskaperna relevans, begriplighet, tillförlitlighet och jämförbarhet påverkas av införandet.Författarna kommer i slutsatserna fram till att de studerade industriföretagen lever upp till de högre kraven på upplysningar som behandlar deras finansiella instrument, men att skillnader i omfattning och upplägg förekommer. De kvalitativa egenskaperna påverkas övervägande positivt.

Kraftfoderstation till hästar : äter hästen grovfoder eller halm efter konsumtion av små kraftfodergivor?

The German equine housing system, HIT Active Stable?, are adjusted for keeping horses in groups, and are well establishes in Germany. Now the system attracts attention here in Sweden. The purpose of this study was to investigate if the horses have any be-haviours need of free access to roughages like straw or hay, after they have been visit the concentrate feeding station. A study was carried out at family Krohn?s active stables in Bönningstedt, Germany.

Bibliotekarierna och bilderna av dem En jämförande studie

The aim of this study is to examine a number of Swedish working public librarians and compare them with some popular standard images of librarians. In this project we have been working in line with these three questions: How do the librarians describe themselves and how can the descriptions be interpreted? What images are the most common and repetitive, according to earlier research? What differences and similarities are there between the images of the librarians and the working librarians? To answer the questions we have performed seven qualitative interviews with working librarians and collected relevant literature that presents various portrayals of librarians. To interpret the interviews we have used Pierre Bourdieus theories of social space, social fields, habitus and the cultural, academic, social and the economic capitals, as well as the connection between individual taste, class and social power. The conclusions of the collected material of earlier research and the interpreted material from the interviews have been compared and discussed.

Daglig dokumentation för säker livsmedelshantering - En pilotstudie för miljöförvaltningen

Som en pilotstudie för Göteborgs miljöförvaltning har vi undersökt ett förenklat sätt att do-kumentera egenkontrollens kritiska styrpunkter enligt HACCP (?Hazard Analysis Critical Control Point?) -principerna för säkrare livsmedelshantering utifrån lagstiftningen som trädde i kraft 2006. Det sätt vi har studerat utgår ifrån Food Standard Agency, Englands motsvarig-het till Livsmedelsverket, sätt att dokumentera i handlingen ?Safe food better business?.I undersökningen lämnades blanketter ut till fyra offentliga måltidsverksamheter i två av Gö-teborgs stadsdelsnämnder. Dessa blanketter har sedan fyllts i av berörd personal under två veckor i samband med att de har använt sitt befintliga egenkontrollprogram för säkrare livs-medelshantering.

Barns och ungdomars skadeståndsansvar

Denna uppsats behandlar fondkommissionärers skadeståndsansvar ur ett kontraktuellt perspektiv. Kommission innebär att ena parten i ett avtalsförhållande åtar sig att i eget namn men för annans räkning köpa eller sälja varor, värdepapper eller annan lös egendom. En kommissionär som handlar med aktier eller andra finansiella instrument kallas för fondkommissionär. Vilket ansvar har en fondkommissionär som exempelvis försummar att utföra ett uppdrag åt en kommittent i rätt tid? Denna och liknande frågor angående fondkommissionärers skadeståndsansvar kommer att beröras i uppsatsen.

Kommunikation mellan patient och sjuksköterska : Faktorer som påverkar

Background: As a part of a national health control program, Statens VeterinärmedicinskaAnstalt performs diagnostics to screen flocks for certain pathogens causing high mortality,morbidity and/or serious economical losses. There are several viruses in the programincluding IBDV (infectious bursal disease virus), IBV (infectious bronchitis virus) and NDV(Newcastle disease virus). Method: 96 serum samples were collected from different poultryflocks in Sweden and analyzed by ELISA, which are currently used in the health controlprogram as well as by a commercial prototype of a multiplex immunoassay manufactured byLuminex Corp., which is currently under evaluation at the United States Department ofAgriculture USDA. This 4-plex assay detects antibodies for the three above-mentionedviruses as well as antibodies of avian reovirus. In the context of this study the ELISAs run inroutine diagnostics as well as a REO ELISA were used as the standard for comparison.Result: The antibody concentration in serum from vaccinated chickens was high while theantibody concentration level in serum from not vaccinated chickens was low.

Internet and the digitalization of products: A potent mix or recipe for disaster? A case study of the music industry

The purpose of this thesis is to analyze how the ongoing controversy surrounding the Internet, the phenomena of digitalization and file sharing will affect the music industry in the form of the ?big five? labels. Furthermore the thesis aims to present a recipe of strategies for the companies? survival by studying their situation through a theoretical perspective in conjunction with a comparative analysis with industries facing the digitalization challenge. The theoretical contribution lies in the strategic perspective at an industry level.

Inventering av röjningsobjekt från helikopter :

In time with HolmenSkog district Egenskog Norrköping´s decreasing mountain of cleaning, the office started to look around for new alternative cleaning strategies to lower the costs connected with cleaning. One option was to make the inventory strategy more effective and after a phonecall with the head of the district, Jonnie Friberg, the planning started to try inventory in pictures taken from a helicopter. The pictures was at last taken from a digtal camera and the vegetationheight was mesured with a laser. The gear was supplied from Kallax Flyg AB, Luleå. In the trial 15 stands was selected depended on age and different mixtures between pine (Pinus sylvestris), spruce (Picea abies) and birch (Betula pubescense and Betula pendula).

En utvärderingsmodell för testverktyg : Med inriktning på automatiserade högnivåtester

Testing has always been an important task in the scope of software quality. Though it has never been as much appreciated within the management of the organisations as the software development has. However testing is becoming more attractive within organisations because it becomes more evident how much money working systems saves in contrast to defect ones. A tester often use testing tools to simplify the work progress. There are a lot of tools nowadays but not many evaluating models which helps the tester to know which one to recommend.

Recept- och rapporthantering inom blandningsteknik

To reduce emissions of carbon dioxide (CO2) Carbon Capture and Storage (CCS) technologieshave been developed. Chemical Looping Combustion (CLC) is a CO2 capture technologywith the CCS framework, and at Chalmers University of Technology in Gothenburg,Sweden, a 100 kW chemical looping combustor has been built.This project aimed to investigate to what degree air can replace helium as the uidizinggas for uid dynamical studies in a CLC cold ow model of the above mentioned 100 kWfacility. Experiments were performed using air and helium separately as uidizing gas andpressure data were obtained, which formed the basis for the comparison. The project alsoaimed to investigate uid dynamics in the uidized bed and study when the risk of sluggingoccuring was greatest. The results were presented in the form of figures and tables dividedinto pressure, concentration and standard deviation of the pressure.The results obtained showed that air as uidizing gas did not create the same uid dynamicsas helium over the entire fuel reactor.

För pengarna eller framtiden? : En kvalitativ studie av hur elever förhåller sig till studiemedel

This paper investigates how Swedish upper secondary school students relate to the financial support available from the Swedish state of education. It also looks at the attitudes of such students to the new CSN[1]truancy rules as they apply to school politics.Is there a difference in students? attitude to these truancy rules and does that difference depend on the students? socio-economic standard, whether they come from a wealthy background or a marginalised society or whether they are ethnic Swedish? Does this in any way affect the attitudes of the students?This financial support is only paid to those students who do not skip school. If they lose their right to this contribution because of truancy, their parents will also forfeit the right to the financial subsidies to which they may be entitled. Naturally, this may affect students in different ways, depending on what kind of financial situation their family is in.Do some students go to school out of their own financial interest or out of that of their parents? Through focus-group interviews, students have expressed their opinions, told about their experiences and stated their attitudes with regards to these matters.

Implementeringen av IFRS 7 i svenska livförsäkringsbolag

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

Orsaker till varför basal handhygien inte tillämpas: en litteraturstudie

Basal handhygien är grunden för en god hygienisk standard i allt vårdarbete och har stor betydelse för patientsäkerheten. Fastän denna kunskap finns är följsamheten med olika interventioner inte tillräcklig. Syftet med denna systematiska litteraturstudie var att beskriva orsaker till att basal handhygien inte tillämpas. Studien baserades på 20 vetenskapliga artiklar som granskades utifrån mallar för kvalitetsbedömning. Artiklarna analyserades och resulterade i fem kategorier som förklarade orsakerna: arbetsbelastning, tidsbrist och un- derbemanning: personalens kunskap och attityder: bristande förståelse: osä- kerhet inför val av produkter och teknik samt hudirritation.

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