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610 Uppsatser om Value added tax - Sida 22 av 41

IT-utrustnings miljöeffektivitet : - En undersökning av Grön IT på Umeå Energi

The environmental issues have during the last decenniums gained an increased role in both the political arena and in the market economy. The society is therefore more knowledgeable about the environment and our impact on it. Through this enlightened state, stakeholders tend to put pressure on the organizations of today. They, more or less willingly, incorporate this responsibility to be a part of their business. Entrepreneurs in the environmental area have seen this rising market as an opportunity to gain market shares and other positive outcomes.

Hedging Core and Non-Core Risks: Evidence from Forestry and Paper Industry

A great number of empirical researches show that hedging is associated with higher firm value, particularly hedging interest rate and exchange rate. However, there is no clear support for value-added risk management hypothesis in the case of producers of commodities. Moreover, according to Shrand and Unal (1997), there are two types of risks, core business risks (or core risk) and homogeneous risks (or non core risks), which are based on a firm's comparative advantages with respects to the source of risk. Firm can earn economic profits for bearing core risks in which it has a comparative information advantage. Firm earn a zero economic rents for bearing non-core risks, where it has no advantage information than its competitors.

The Student Habitat : "a small and interactive community where students can live, interact and socialize."

I?ve chosen a subject that's close to my heart, as a student who has experiences the need of a change in the traditional student living.I've focused my theses on ?nding the key ingredients for improving an individuals time as a student. In a time when students are struggling to ?nd accommodation that ful?lls the need of being close to university, close to social places, adequate size and affordable. This is close to impossible! This is not just a problem in Stockholm but an international dilemma.The heart of my thesis is, how can we create clever ways of student accommodation with emphasis on community and a more sustainable way of living?Only when we start embracing change and by breaking out of our traditional individual living, can we then start to realise and recognise the bene?ts of working, studying and living together.

Barns upplevelser av att leva i en familj med knappa ekonomiska resurser : en litteraturstudie

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

Detection of interesting areas in images by using convexity and rotational symmetries

There are several methods avaliable to find areas of interest, but most fail at detecting such areas in cluttered scenes. In this paper two methods will be presented and tested in a qualitative perspective. The first is the darg operator, which is used to detect three dimensional convex or concave objects by calculating the derivative of the argument of the gradient in one direction of four rotated versions. The four versions are thereafter added together in their original orientation. A multi scale version is recommended to avoid the problem that the standard deviation of the Gaussians, combined with the derivatives, controls the scale of the object, which is detected.

Slopad revisionsplikt

November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

Miljöarbete inom den civila luftfarten

The main environmental problem for aviation is the great amount of exhaust gases, mainly nitrogen oxides, carbon monoxide, carbon dioxide and hydrocarbons - mostly "greenhouse gases" leading to climate changes. I decided to sort out what is being done to decrease these problems and what regulations there are concerning air pollution by the means of searching the internet and using publications from aviation authorities for current figures. I chose to scrutinize authorities on political, authority and company level, resulting in summarizing the work of UN and EU respectively, ICAO (International Civil Aviation Organization), JAA (Joint Aviation Authorities) and LFV (Swedish Civil Aviation Authority), and finally SAS, representing the airline companies. Conclusion that I have drawn are thatthere are regulations for air pollution, written down in ICAO's Annex 16, that are to be followed. Secondly, LFV are environmentally controlling their nineteen airports and since economy is an important reason for not giving priority to environmental issues in aviation emission charge and noise charge are added to the landing fees.

Skandinavisk modernism i USA

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

Framtiden för snabbladdning och marknadsaktörerna inom eMobilitys syn på laddinfrastruktur

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

Studie av belagda kolvringarmot plasmasprutat cylinderfoder : Med avseende på friktion och nötningsmotstånd

Future emission legislation puts great emphasis on increasing the efficiency of the engine, thereby reducing fuel consumption. The tribological contact between cylinder liner and piston ring is where an great amount of energy is lost due to friction, and by reducing these losses an reduction in fuel consumption can be achieved.The aim of this thesis was to evaluate the tested piston ring coatings against a plasma sprayed cylinder liner and rank these combinations of materials for friction and wear resistance. The coatings that were tested was Cr + Al2O3, (Al,Cr)N, two types of CrN and WC / C.The experimental tests were performed with a so-called pin-plate, where used oil with addition of an acidic mixture of sulfuric and nitric acid to mimic the acidic condensate formed when exhausts recirculate, were added with a continuous flow. The results were then analyzed by weighing, studies by optical microscopy and scanning electron microscopy (SEM) and profile measurements.The results from each material combination were that the plasma coated cylinder liner wears too aggressively in order to yield a ranking of the piston ring coatings based on the parameters of friction and wear resistance. It is therefore proposed that an alternative coating on the cylinder liner should be developed, lacking the large abrasive wear on piston rings and that can withstand the corrosive environment resulting in engines equipped with EGR.

Prissättning Ekologiska livsmedel

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

Utvärdering av effektstyrningssystemet EnergiDirigent® ur ett miljöperspektiv

Energy Director is a control and measuring system for energy consumption and is part of the product portfolio of E.ON AG for more efficient use of energy, offered to business customers. As of today, the system has only one parameter of control, namely power, and the objective of this essay has been to investigate whether other ones could be added. The emphasis is on the environmental perspective, which is why carbon dioxide has served as an example for this parameter in question.Parallel with the study of Energy Director electricity on the margin, calculations of carbon dioxide equivalents and also the Swedish trade of electricity have all been highlighted. Results indicate that when reductions in energy are made it is endorsed to omit from electricity on the margin rather than some mean distributed electricity, under certain conditions, and in addition the calculations of the reductions should be modified regarding the efficiency of the power stations fuelled by lignite and bituminous coal. Sweden practices trade with the Nordic countries as well as Poland and Germany.

Arrende i ett föränderligt jordbruk

In 2006 the government assigned the Council of Cultural Affairs the task of making an update, consisting of 50 literary titles, to be added to the existing list called Alla tiders klassiker ? en klassikerserie för skolan (All-time classics suited for school).      The idea of ??a literary canon can be considered to be a tool for transferring socially, historically and culturally constructed norms and values ??from one generation to the next in order to create and maintain a common frame of reference. The common frame of reference affect the individual's thoughts and actions as well as their sexual desires and their own perception of self as a sexual being.

Launch of new products : market research for new product development for diabetics

Foods that stimulate health and satisfy consumer expectations are needed. In a consumer´s perspective, products that provide several kinds of health benefits, without any call for major changes in their behaviour are needed on the market. With this increasing interest in health promoting food product, one of the biggest challenges for the food industry is to find the conditions and right position on the market and find the opportunities to enter the market successfully. New products with added health values can be developed to cure and counter welfare diseases as in this case for diabetics type 2. Swedish food companies have a desire to respond to welfare diseases and one welfare disease is diabetes type 2. Many of them have an ambition to develop new products to respond to the growing population and find a supply that could suit their customers.

Skogstillväxten ca 20 år efter plantering på Flakmossen : dikningens och gödslingens betydelse vid beskogning på en avslutad torvtäkt i Värmland

This study was performed in an afforestation experiment established 1982 on an abandoned peat harvesting area, Flakmossen, in the province of Värmland, SW Sweden. The experimen-tal design include planting with Scots pine (Pinus sylvestris), in combination with various drainage intensities (20, 30, and 40 m between ditches), and fertilizer doses 0, 100, and 200 g PK per seedling applied at the date of planting. The aim of this study was to achieve more knowledge about the conditions on afforestation of peat harvesting areas, especially regarding drainage intensity and fertilization requirements, by means of determining the stand growth and yield in the Flakmossen trial. The forest growth did not differ significantly between the drainage intensities tested when the same amount of phosphor and potassium fertilizer was added. Thus, shorter distances between ditches than 40 m can not be recommended. When no fertilization was carried out seedling survival was very low, and the growth of sur-vived seedlings was poor. The largest diameter and height growth were observed in the areas where the highest dose of phosphorus and potassium (200g/seedling) was given.

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