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321 Uppsatser om The right to deduct input VAT - Sida 4 av 22

Genus på menyn : Analyser av stabila kol- och kväveisotoper på skelettmaterial från Bjärbygravfältet från äldre romersk järnålder i Kastlösa på Öland

This paper deals with diet and gender in the early roman iron age in Sweden. Human bone and tooth material from the Iron Age cemetery at Bjärby in Kastlösa parish on the island of Öland have been analysed for stable carbon and nitrogen isotopes. 21 individuals were sampled. Where possible 4 samples were taken from each individual, from the first, second and third molar respectively and from one compact bone. By doing so it is possible, at least in theory, to trace intra-individual diets throughout life.

Lönsam produktion av stärkelsepotatis : timing och skördeanpassade åtgärder

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Riskfaktorer för uppkomst av neurologisk sjukdom vid infektion med EHV-1

During the cultivation season there are a several cropping activities to carry out. At what time these activities are carried out is affecting the result and also on the economy of the crop production. As the production costs are high in potato production, it is important to keep an eye on the economy. Profitability is the most important factor in most crop production systems. If the costs are not covered, it is difficult to justify the production.

Utveckling av affärsmodeller på laddningsmarknaden : En studie av elbilsladdning i Sverige

This paper covers a study of the Swedish charging market for electric vehicles from both the perspective of stakeholders and car owners. By interviewing representatives of four key stakeholders on the market; commercial parkings, malls, service stations and working places, data regarding their business models of today is examined. At present electricity is provided for free, but all stakeholder point out that this business model is not sustainable in the long run. The result of the interviews shows that electricity won?t be offered for free in the future ? the question is which factors affect how long it will take for the different stakeholders to find a suitable business model.

Den svenska kupongbeskattningen av utländska fondbolag och dess förenlighet med EU-rätten : Bör det svenska regelverket förändras

AbstractThe purpose of this thesis has been to investigate if the Swedish legislation concerning taxation of dividends to foreign investment funds is in violation to EU law. Furthermore, the thesis will analyze if the Fondskatteutredningens suggestions to changes in the current legislation is appropriate to the purpose it tries to obtain.Today there is a difference in the taxation of dividends paid to Swedish investment funds and foreign investment funds. Dividends paid to foreign investment funds is being taxed in accordance with the Coupon Tax Act (1970:624), in which no deduction of the tax is possible. Swedish investment funds on the other hand have the possibility to deduct as much of the received dividends that they have given in dividends to its shareholders.The difference in the taxation between investment funds because of origin has been reviewed by both Swedish court and by the European Court of Justice. It has in these cases been up to the courts to review if a difference in taxation of dividends could constitute a violation of the free movement.

Decentraliserat lager - ett steg mot flexibilitet

This study was conducted at Glimek AB, a company that has chosen to decentralize its central storage unit in order to increase production efficiencies. The purpose of the study was to identify the problems in the production cycle that lead to the decision to decentralize the central storage unit, as well as identifying what the decentralization entails. The effects of the decentralization have not been analyzed in the study, and consequently neither financial nor production disadvantages have been considered.Appropriate questions were formulated based on the chosen underlying theories, and were asked to selected individuals with relevant knowledge. The study is based on the information that was gathered from interviews with management as well as staff within the company. In addition, supporting information such as flowcharts, drawings, orders and decision support documents were supplied by the company.

Koncernbidrag med bolag utanför EES : Är det förenligt med ickediskrimineringsklausulen och kan klausulen användas när flera skatteavtal är tillämpliga?

The Swedish group contribution rules entails that group contribution is only allowed when the parent company owns more than 90 percent in a company. To be able to deduct group contribution some conditions has to be fulfilled. One condition is that the receiver of the contribution shall not be a resident of a foreign state. The question that arises is whether group contribution with deductibility is consistent with the non-discrimination clause. In some group contribution situations several tax conventions can be applicable.

Efterfrågeprognoser : ?En jämförelse av prognosmodeller med avseende på FMCG-marknaden?

An organization must manage its resource consumption and material flows in order to satisfy the demand of its products as efficiently as possible. Managing of the aforementioned requires a balance between the organizations resources (such as the capability of distribution and production) and the market demand. According to Gardner (1990), an estimation of future demand is a necessity for maintaining the balance. An instrument that is used frequently to estimate future demand is demand forecasting. The demand forecasting practice has been thoroughly studied and a plethora of academic contributions exist on the topic.

Översvämningsmodellering av ett dagvattensystem

Storm water management has become a more important matter as urban areas are expanding and natural areas are being exploited. As nature landscapes are being converted into hard surface areas storm water flow is affected both in terms of velocity and size. A flow increase can easily result in a flooding if the dimensions of the pipeline system are inadequate. Considering predicted upcoming climate changes, flooding?s may become more common in urban areas in the future.

Nitrogen fixation among boreal feather mosses along a clear-cut chronosequence

The Swedish boreal forests are limited by nitrogen (N) availability. While biological N2 fixation by cyanobacteria hosted by pleurocarpous feather mosses are important sources of N input to natural boreal forest ecosystems, little is known about the patterns of N2 fixation in silvicultural systems. This study investigates the biological N2 fixation rates of two boreal feather moss species (Pleurozium schreberi and Hylocomium splendens) along a chronosequence from clear-cut to mature forest, as well as the vegetation characteristics along the chronosequence. Measurements and samples were collected from 32 forest sites that were classified into four age classes (clear-cut, pre-commercially thinned, thinned and mature forest). The sites were located near the city of Arvidsjaur in northern Sweden.

Projektering av passersystem : En studie i användarstöd vid offertarbete för ARX passersystem

To have a tool that guides you when you work with a complex system can be helpful since the complexity of the work can be reduced. In this thesis I explore the possibilities to use a helper application whilst planning installations of access control systems. The purpose of the application is to provide support during the planning and at the same time make the user aware of the limitations that exist in the access control system ARX Access. By combining early user input and the theory of formativity, the result became an application written in Java..

En studie av olika ekonomiska modeller för mångbruk baserad på vindkraft

Today produces the wind power 2,5 TWh (TWh = terawatt hours) of Sweden?s total energy input of around 620 TWh. The Parliament has adopted a national planning objective where the wind-based electricity production will increase to 30 TWh in 2020. This requires that landowners will leas there land for wind power to wind energy companies. Such land leasing means that the landowner's business is considered to be a multiple-use.

Ett samarbete om samarbete

The following is an explorative work on various forms of collaboration. The core of our exploration revolves around the idea of co-operation as a tool for examination, a collective working method, the input/output within creative practices as well as a phenomena in its own right? It is however not ?simply? about collaboration, but rather places as much focus on a highly personal search for new working methods, new approaches towards research and on the development of our relationship to graphic design. From beginning to end, the entire project has become a work whereby the term ?we? has been more important than ?me? ? a well-functioning project with a common purpose: a collaboration, between us..

Ma?tning av LCD-bildska?rmars responstid och latens : Measurement of LCD displays response time and input lag

Examensarbetet har utfo?rts i samarbete med fo?retaget LVI (Low Vision International) som tillverkar elektroniska hja?lpmedel fo?r synskadade. LVI utva?rderar vid ja?mna mellanrum nya LCD-bildska?rmar fo?r deras produkter. LVI beho?ver metoder samt utrustning fo?r att ma?ta bildska?rmars responstid och latens.

En närmare belysning

Detta arbete behandlar ämnet stämningsbelysning för hemmiljö. Projektets huvudfrågeställning är; hur utformar man en belysning som ger användaren möjlighet att skapa önskad stämning i rummet? För att ta reda på detta samlades kunskap kring ljusets effekter på människa och rum. Vidare samlades en fokusgrupp som för att ge sin input om sina vanor, önskemål och behov angående belysning. Förslag på en produkt arbetades fram via en process bestående idégenerering, skissning, modellering och slutligen prototypbygge.

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