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3565 Uppsatser om VAT free areas - Sida 36 av 238

Radioktivt cesium (Cs-137) i vildsvin (Sus scrofa) från Tjernobyldrabbade områden i Sverige

In April 1986 an accident occurred at the nuclear power station in Chernobyl. Radionuclides were spread all over Europe including Sweden. Today there are still measurable concentrations of 137Cs in the different ecosystems in the contaminated parts of Sweden. The wild boar is the second most popular game in Sweden and today the Swedish population consumes more wild boar meat than ever. As the wild boar population increases the wild boars are moving further north towards the contaminated areas, which creates an interest to study the state of 137Cs in wild boars in these areas. Muscle samples from wild boars collected during 2010-2013 were analyzed based on 137Cs content.

I en värld av makroekonomisk osäkerhet - En scenarioanalys kring ränte- och inflationsförändringars inverkan på ett fastighetsbolags fria kassaflöde

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

Mervärdesbeskattning av elektroniska tjänster : Är beskattningen förenlig med neutralitetsprincipen?

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Ruins of Wilderness : sensual Spaces in between

Ruins and derelict places have since long fascinated and attracted humans. With my starting point in the wild vegetation and the spontaneous activities taking place on derelict land and in industrial ruins, I explore with help from the theoretical sociology, what creates not only this fascination but also fear. The purpose of the thesis is to explore and exemplify how the industrial ruin as a place outside the restrictions and control as well as design intentions of modern society can be used as an inspiration in a landscape architecture context.The modern city consists of areas and places with a well defined purpose. A piece of derelict land or a disused building is instead ambiguous, undefined and open for new purposes. However described in negative terms, these placesare often perceived as places of mystery and magic.

Fritid - en väg till integration : en studie av praktiskt, lokalt integrationsarbete

According to our apprehension, work of integration is commonly considered managed in the main best through the labour market. Since this path is not available to everybody we wanted to find out how work of integration also can be practised in other areas. The purpose of this paper is to, with focus on children and youth, find out and analyze in what way the people working locally in residential areas and in associations, reflects around integration in general and within their own business, plus in what way they pursue local work of integration practically. The method we have used is qualitative, with unstructured, individual interviews. Our seven respondents within local authority, church and sport clubs, have told us about their work from a perspective of integration.

Termisk Vattenpump

 This degree project aims at developing a concept for how to use solar energy to pump up water. The target audience is people living in areas where the functioning of the electricity and water network is absent. In these areas, the hand-powered water pump is the most common technology. The degree project's goal is to find an economically viable alternative to the time consuming hand-powered water pumps. The power comes from solar energy.

Analys av framtida potential för virkesköp från privata skogsägare i Västerbottens län : beslutsunderlag för virkesköpsstrategier

This study was conducted on behalf of SCA forest AB, Västerbottens forest administration. Timber procurement from non-industrial private forest owners has become an increasingly important part of SCA:s wood supply. The objectives of this study was to report the current forest conditions in the private forests in the county of Västerbotten, analyse the potential for procurement of wood from private forest owners, and provide a basis for decisions on future strategies for timber procurement from private owners.Material and data have been collected from different sources, mainly from Swedish National Forest Inventory and SKA-VB08. This material was the basis for the analysis and calculations performed with the Heureka application PlanWise. This study area was divided into six different analytical areas (Coastal south, Coastal middle, Lycksele, Inland south, Inland north, Skellefteå), where each area of analysis is represented by a number of municipalities.In this study, two scenarios were specified; one describing the current forest management with current harvesting levels and the effects of these assumptions, the second to illuminate what potential there is for future timber harvesting.

HANDSFREE-ENHET FÖR MOBIL TRYGGHETSTELEFON

Cnior Mobile AB i Lindesberg utvecklar en mobil trygghetstelefon för äldre. Detta examensarbete går ut på att utforma en handsfree-enhet för denna. Handsfree-enheten ska integreras i larmknappen, som bärs av användaren runt handleden, och har kontakt med telefonen via blåtandsradio. I examensarbetet ingår att välja ut lämplig högtalare och mikrofon, hitta lösningar för smuts- och vattentålighet samt att lösa problem med ekon och bakgrundsstörningar.En högtalare hittades som uppfyllde kraven för smuts- och vattentålighet samtidigt som den hade utmärkt frekvensgång för återgivning av tydligt tal. Vattenavrinning från högtalaren löstes genom att ett sinussvep sänds ut från högtalaren varje gång ett samtal ska kopplas upp.

Paktering av fastigheter : Är paketering mer fördelaktigt än direktförsäljning av fastigheter?

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Ett förslag till arbetsmöbel för användning i det offentliga rummet. : -examensarbete i samarbete med Nola AB

During spring 2007, I Matilda Lindblom, undertook my Bachelor Degree project in Furniture Design. The supervisors were Agneta Stake at Nola in Stockholm and Leo Jóhannsson, teacher and examiner at Carl Malmsten CTD in Stockholm.The project was based on three elements:? Cooperate together with a producer for professional supervision? Learn to work from a given design brief.? To learn more about industrial production? Learn more about furniture for public areasI contacted a furniture producer called Nola AB, in Stockholm, who became my work partner during this project. The asked me to design a piece of furniture where you can sit and work with a laptop on. The target was for public areas, for example in parks, malls, or at airports.In cooperation with Nola, my ambition was to develop this piece of furniture that was the answers on their wishes and demands.

Gymnasiebibliotekarier och skönlitteratur En studie av gymnasiebibliotekariers uppfattningar om arbetet med förmedling av skönlitteratur på gymnasieskolan

The purpose of this Masters thesis is to investigate upper secondary school librarians conceptions of fiction mediation. By using a phenomenographic method, the different conceptions of the specific phenomena, how the librarians conceptualise their work with mediation of fiction, are made clear. The aim of the method is not to study what fiction mediation is constituted of, but rather how upper secondary school librarians understand it. Qualitative interviews were held with eight upper secondary school librarians about their conceptions of their working tasks, the meaning of fiction for youths, reading promotion, inspiration to purchase of fiction, free voluntary reading and if the importance of fiction has changed over time. The results showed that the upper secondary school librarians conceptualise their working tasks as both changeable and repeatable.

Förebilder i textilslöjden : Förekomsten av förebilder och betydelsebärande slöjdföremål och hur de används i slöjdundervisning

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

Bekämpningsmedelsrester i dricksvatten : En undersökning av bekämpningsmedel i 50 enskilda brunnar i Laholms kommun

AbstractThe knowledge about pesticide residue in private wells is not well documented in Sweden.Previous studies have detected pesticide residue in private wells, this issue is what made themunicipality of Laholm commission the study. The purpose was to collect water samples from50 private wells in Laholm and have them analyzed for traces of pesticides. The wells in thestudy are spread geographical over the entire municipality. The analysis of the water sampleswas carried out by the accredited laboratory Eurofins. Nine of the 50 wells in this studycontained residue of pesticides and two of these exceeded the allowed concentration of 0,1 ?g/l.Nine different pesticides were detected, among these were BAM, Atrazin and breakdownproducts from Metribuzin.

Utvecklingens dimensioner: utifrån ledarskapsutvecklarnas perspektiv

The market for management training programs is growing and the supply of the service is increasing and getting further diversified. A consequence is a market with a wide variety of definitions of the very concept of development, and subsequently a wide variety of practices and methods to achieve development. The individuals that are subject to these programs seldom know what they are purchasing, or what to expect. When assuming a transfer of the developers view on development to the subject, a need for a greater understanding of the concept arises. The purpose of this thesis is to understand what views on development do exist among management trainers and map underlying dimensions of the views to increase the understanding of the concept of development.

Ett steg närmare Just-in-Time : En studie av JIT-försörjning vid GGP Sweden AB

This study looks into the possibility, and profitability, of expanding a pilot project that has been put into action at GGP Sweden AB in Tranås, a manufacturing company that produces front mowers. The pilot project is meant to give GGP Sweden AB a more precise control of the flow of goods from their suppliers, and its essence has proven to be quite similar to the Japanese Just-in-Time philosophy.The study has been divided into four separate areas; mapping, supplier selection, supplier evaluation and cost analysis. These areas represent a holistic perspective on the expansion of the pilot project and cover topics varying from methods of finding suitable JIT-suppliers, constructing Key Performance Indicators (KPI) to reviewing costs and assessing profitabilities.In this report, the reader will initially take part in the works of mapping GGP?s manufacturing unit, pilot project and supplier base, which results in a list containing the most suitable suppliers for a Just-in-Time based collaboration. Afterwards, the reader will be led into the area of supplier evaluation, where five KPI?s are created with the purpose of ensuring that GGP will be able to evaluate their suppliers and pilot project in an effective way.

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