
Sökresultat:
321 Uppsatser om The right to deduct input VAT - Sida 2 av 22
Grazemore DSS för att prediktera beteskvalitet för mjölkkor :
The aim of this study was to examine if the predictions of the herbage quality in the software Grazemore Decision Support System (DSS) gives a reliable ground for milk production in the north of Scandinavia.
Pasture samples from one research farm (Umeå) and one organic farm (Nordingrå) was analysed on crude protein and organic matter digestibility. The results were statistically compared to the predicted values. Measured and predicted herbage mass was compared and a control if the predictions of milk production improved if the predicted input were replaced by the values from the analysis, was made.
The concentration of crude protein was underestimated by the model on both farms and the relationship between actual and predicted values was poor. Mean Prediction Error (MPE) was 24% and 31% respectively.
Förvärv i samband med aktieöverlåtelser : En utredning av avdragsrätten för ingående mervärdesskatt
Den inga?ende merva?rdesskatten som a?r ha?nfo?rlig till fo?rva?rv som har ett direkt och ome- delbart samband med en fra?n merva?rdesskatt undantagen aktieo?verla?telse a?r inte avdrags- gill. Till fo?ljd av EU-domstolens avgo?rande i X BV och HFD:s avgo?rande i HFD 2014 ref. 1 sta?r nu klart att kostnader ha?nfo?rliga till en fra?n merva?rdesskatt undantagen aktieo?verla?- telse ocksa? kan utgo?ra allma?nna omkostnader, vilket medfo?r att den inga?ende merva?r- desskatten a?r avdragsgill i den ma?n fo?rva?rven har ett direkt och omedelbart samband med den samlade ekonomiska verksamheten eller en avgra?nsad del da?rav.Avgo?randena i X BV och HFD 2014 ref.
Reflekterad utvärdering : Ett sätt att utveckla lärarkunskapen?
Syftet med detta arbete är att undersöka hur man som lärare skulle kunna utveckla sig inom yrket på ett icke traditionellt sätt. Genom en litteraturstudie har jag sökt fakta inom detta område för att få teori som bakgrund till mina vidare studier. Jag använde mig sedan av en kvalitativ metod där jag har intervjuat fyra lärare om hur de upplever sitt eget lärande inom yrket och hur de går tillväga för att fördjupa sina lärarkunskaper. De intervjuade lärarna ansåg att de konstant genomgår en läroprocess inom yrket. Denna är beroende av att lärarna får"input"som sätter igång läroprocessen.
Webbbaserad Givarservice Myrorna
Examensarbetet, 15 poäng har utförts på högskolan i Kalmar. Input Soft AB är ett företag som är beläget i Strängnäs. Uppdraget för projektarbetet bestod av att utforma en webbbaserad givarservice till Myrorna. Myrorna använder idag fleetIT som är ett program utvecklat av Input Soft AB för registrering/hämtning av gåvor till Myrorna. Denna webbaserade givarservice förenklar och effektiviserar arbetet för Myrorna genom att användarna själva går in via Internet och registrerar sina gåvor istället för som idag då registreringen sköts helt av personalen i Sätra.
Touching reality: Exploring how to immerse the user in a virtual reality using a touch device
This paper explores the field of virtual reality and how immersion and presences
can be increased when it comes to navigation and interaction with Virtual
Environments. The availability of VR technology has sparked a trend, especially
in game development. Old ways of designing for interactive environments have to
be revised. This is done by exploring the massive body of work done on VR,
exploring its underlying concepts, using tested design techniques and ways of
evaluating interaction for VR. A design suggestion in the form of utilizing a tablet
device as the main input device is derived.
Support Vector Machines for Classification applied to Facial Expression Analysis and Remote Sensing
The subject of this thesis is the application of Support Vector Machines on two totally different applications, facial expressions recognition and remote sensing.The basic idea of kernel algorithms is to transpose input data in a higher dimensional space, the feature space, in which linear operations on the data can be processed more easily. These operations in the feature space can be expressed in terms of input data thanks to the kernel functions. Support Vector Machines is a classifier using this kernel method by computing, in the feature space and on basis of examples of the different classes, hyperplanes that separate the classes. The hyperplanes in the feature space correspond to non linear surfaces in the input space.Concerning facial expressions, the aim is to train and test a classifier able to recognise, on basis of some pictures of faces, which emotion (among these six ones: anger, disgust, fear, joy, sad, and surprise) that is expressed by the person in the picture. In this application, each picture has to be seen has a point in an N-dimensional space where N is the number of pixels in the image.The second application is the detection of camouflage nets hidden in vegetation using a hyperspectral image taken by an aircraft.
Livscykelbaserad miljövärdering av en ny kontorsbyggnad : En jämförande studie mellan två analysmetoder
This Master?s Thesis aims to illustrate in what ways the two Swedish environmental assessment tools, the Environmental Load Profile and EcoEffect differ and if performed valuations gives different results and environmental goals.The built urban environment causes about half the environmental loading in Sweden. The society?s ambition towards sustainable development has resulted in demands reducing the environmental load. One way to accomplish this change is with the assistance of tools for environmental assessment of the built environment.
Språkstimulans i formell och informell lek
The outset of this thesis is to raise questions on how we design for the mobile context and the capabilities of smartphones. Not only the presentation but also the use of input and interaction between a service and a user.This work evolves around sign up forms and answers the question: How does the sign up process affect the holistic perspective of a digital service regarding usability and user experience?
This thesis consists of a case studies, and design experiments conducted on Twitter, Instagram and Randos sign up processes to explore if and how the usability, and the user experience could be affected and im- proved.This concluded some important aspects to be considered when designing sign up forms for a digital service.The usability, and the user experience is not only affected by user interaction, and the choice of input method but it?s also affected by which data the service is requesting, and more important; if that data is motivated to request by the service..
Alternativa metoder för att kontrollera ett användargränsnitt i en browser för teknisk dokumentation
When searching for better and more practical interfaces between users and their computers, additional or alternative modes of communication between the two parties would be of great use. This thesis handles the possibilities of using eye and head movements as well as voice input as these alternative modes of communication. One part of this project is devoted to find possible interaction techniques when navigating in a computer interface with movements of the eye or the head. The result of this part is four different controls of an interface, adapted to suit this kind of navigation, combined together in a demo application. Another part of the project is devoted to the development of an application, with voice control as primary input method.
Osäkerheter vid brandteknisk dimensionering av ventilationssystem
This masters thesis deals with smoke spread via ventilation systems. One aim of the thesis is to investigate and explain the differences in efforts to prevent smoke spread via ventilation systems in different countries. A second aim of this thesis is to investigate how frequently occurring smoke spread via ventilation systems in Swedish buildings are. A third aim is to investigate how uncertainties in input variables to smoke spread calculations will affect the result of calculation. To be able to do this the most important input variables are identified and analysed.
Elevröster om muntlig kommunikation i franska: en kvalitativ
undersökning med elever i år nio
Syftet med det här arbetet var att presentera några faktorer som hindrar eleverna i år nio från att uppfylla sin önskan om att lära sig kommunicera på franska och därmed att uppfylla kursplanens mål angående muntlig kommunikation. För att kunna ge exempel på sådana faktorer har jag studerat litteratur och tidigare forskning samt genomfört fyra kvalitativa intervjuer med elever i år nio. Undersökningarna visade att kommunikativ kompetens är ett komplext begrepp. Det medför att anledningarna till att eleverna inte kommunicerar varierar. De faktorer jag har presenterat som hindrar eleverna från att kommunicera är: otillräcklig mängd av och svårighetsgrad på input, avsaknad av kunskaper om vad kommunikativ språkförmåga innebär bland elever samt att eleverna inte känner språklig eller social trygghet i undervisningssituationen..
Drivkrafter bakom den totala faktorproduktivitetens utveckling på regional nivå : En fallstudie på de svenska FA-regionerna under perioden 1990 ? 2005
Production requires the input of capital and labour. Hence, economic growth can be assumed to follow from increased levels of these two factors. Policies aimed at increasing production may consequently successfully be focused on facilitating the accumulation of capital and labour. However, even when an economy has managed to reach the same quantities of input factors as a more prosperous neighbour, the level of the production might still differ. The explanation of this lies in what economists refers to as expression embracing the characteristics of the input factors and the conditions in which they operate.In this thesis a calculation of total factor productivity is carried out, using existing data on the Swedish FA-regions between 1990 and 2005 and the method the economist Robert Solow in the 1950?s.
Fast etableringsställe : En skatteplanerares dröm?
This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.
Energianalys av etanolproduktion : en fallstudie av Lantmännen Agroetanols produktionssystem i Norrköping
In this thesis an energy analysis of ethanol production at the ethanol plant of
Lantmännen Agroetanol in Norrköping has been performed. The ethanol plant has
been studied in combination with Händelöverket, the combined heat and power
plant which provides the ethanol process with steam. The purpose of this study
was to determine the energy consumption for the whole production chain from
grain to ethanol. The analysis has included the energy consumption for cultivation
of grain, production of chemicals, the production chain for wood chips, the steam
production and the ethanol plant. The grain and wood chips are both considered
raw materials there for the energy content in these are not included as energy input
in the system.
Energianalys av etanolproduktion : en fallstudie av Lantmännen Agroetanols produktionssystem i Norrköping
In this thesis an energy analysis of ethanol production at the ethanol plant of
Lantmännen Agroetanol in Norrköping has been performed. The ethanol plant has
been studied in combination with Händelöverket, the combined heat and power
plant which provides the ethanol process with steam. The purpose of this study
was to determine the energy consumption for the whole production chain from
grain to ethanol. The analysis has included the energy consumption for cultivation
of grain, production of chemicals, the production chain for wood chips, the steam
production and the ethanol plant. The grain and wood chips are both considered
raw materials there for the energy content in these are not included as energy input
in the system.