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610 Uppsatser om Value added tax - Sida 36 av 41
Fodersammansättningens betydelse för tillväxt hos häst :
The aim of the present study was to investigate the effect on growth of foals on two different diets, either a forage-based diet or a diet containing approx. 40 % concentrate. The report also includes a review of the pertinent literature on the effects of diet on mares? milk and growth of horses. The hypothesis of the study was that a forage based diet will result in a similar growth pattern as a diet including more concentrates if the diets contain the same amount of energy, crude protein, lysine, calcium and phosphorous.
Påverkan på yttre miljö ? Identifiering av miljöaspekter och riskkällor
The increased interest in a sustainable environment puts pressure on companies in the manufacturing industry. Rexcell Tissue & Airlaid AB (Rexcell) in Skåpafors produces paper to be converted into tabletop and hygiene products. Rexcell is certified according to the environmental management system ISO 14001, gaining competitive advantages by showing that the company works toward a sustainable environment and that they follow current legislation. The activities at the company are classified as hazardous to the environment according to the Environmental code. Every year, the activities are inspected by an independent inspector.
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.
Svenska mejerier stärker positionerna : incitament för lansering av lågprismjölk
The competition in the milk industry has increased during the last couple of years. This is a result of the trade barrier that dissolved when Sweden entered the European Union. The membership signifies an increased internationalization for the dairies, which has also increased the existence of low price chains in the Swedish food market. The increased share of private brands has strengthened the competitive situation for the manufacturer- owned brands. Three of Sweden?s seven largest dairies have now decided to launch a low price milk to cope with the competitive situation.
Varumärkesidentitet och image ? En studie om Lindex och Prada
Competition is keen in the fashion industry of today. Homogenous products and prices aredriving competition and most firms are struggling hard to attract customers. Brands havebecome one of the most important assets for success and are often critical for the choices of theconsumers. A strong brand is often considered as a substantial value in the eyes of the consumerand gives the individual firm a competitive advantage in the marketplace. To build a strongbrand it takes that the brand identity not is in conflict with the brand image of a firm or a product.Sometimes one of these conflicts exit and sometimes the firms are not even aware of it.In this thesis we study how two firms, Lindex and Prada, perceive their own image and then wecompare how the images of the firms are perceived by the customers.
Köp av skogsfastighet : en fallstudie
The price of Swedish forest properties has gone up by 77 percent during the past five years. Amongst private forest managers the high price level signals optimism and confidence for the future.
Many forest owners manage large capital in the forest and a planned economy is to a larger extent demanded to achieve a positive economic result. Forest is long-term and to maximize a single year without planning for the years to come results in less optimization of the parameters available to achieve a favourable economic result.
This case study investigates the investment of two forest properties situated in Götaland.
The management of the forest has been planned for both properties during a period of ten years.
Ersättning-prestation eller storlek? : En sambandsmätning mellan ersättning och prestations-/storleksbaserade variabler
Bakgrund: Bonussystem är något som började växa fram på 1980-talet och har sedan dess varit ett omdiskuterat ämne, både här hemma i Sverige och internationellt. Många forskare, politiker och invånare har uppmärksammat de höga ersättningarna som delas ut inom företagen i både bra och dåliga dagar. Det som drog mest uppmärksamhet var att företag trots en finanskris fortsatta med sina utdelningar och t.o.m. ökade sina rörliga ersättningar. Detta fick människor att undra vad företagen egentligen baserar sina ersättningar på.
Utvärdering av en ny selektionsmetod för hingstsperma : med avseende på membranintegriteten och membranstabiliteten
Today, equine breeding is based on performance and conformation, resulting in a vast variation in fertility among different horses, with noticeable economic losses as a consequence. The horse breeding industry is therefore in need of methods that diagnose the spermatozoa concerning their quality and provide the best sperm for AI. The commonly used selection methods for sperm today are: centrifugation, where extender is added, the sample is centrifuged and then resuspended; swim-up self-migration; adherence separation; and density gradient centrifugation. However, none of these methods are in used routinely in practice before inseminating mares with fresh or cooled semen.
The aim of this study was to evaluate a new selection method, Single Layer Centrifugation (SLC), and its effect on sperm viability. The viability was analyzed with regard to membrane integrity and membrane stability of ejaculated spermatozoa.
Sinnesstimulering : En deskriptiv och explorativ studie om hur stimulans av de mänskliga sinnena kan användas för att påverka och skapa en upplevelse för kunden
Marknadsföring utgör inte någon särskiljande effekt idag och konsumenter blir visuellt överstimulerade av alla olika reklambudskap. På grund av detta måste företag numera skapa en djupare och personligare kontakt för att nå ut till sina kunder. Genom att använda sig av emotionella inslag i en produkt gör det att kunden uppfattar produkten mer som en upplevelse istället för enbart dess funktion. Skapandet av en upplevelse sker genom att sätta människans fem sinnen i centrum. Genom att använda sig av flera sinnen kan även ett mervärde skapas, vilket gör att företag inte längre enbart kan koncentrera sig på kärnprodukten.
HipHopvideor - Från idé till färdig produkt
Vi, Anna Nilsson och Jeanette Svensson, valde att producera musikvideos under
vårat kandidatarbete på Blekinge tekniska högskola. Detta eftersom vi båda har
ett stort intresse till musik och rörlig bild. Vi valde att göra två stycken
för att lära oss produktionens process grundligt och för att nu kunna jämför de
båda och av detta ta lärdom. Den ena musikvideon gjorde vi till en skånsk duett
som heter KC och den andra till Advance Patrol. Båda låtarna är inom genren
hiphop.
Vårt mål med projektet var att skapa två videos som inte följde den generella
mallen för hiphop-videos.
Påverkan av probiotika på kariesbildande bakterier in vivo
Abstract
Cavities used to be a very common problem but over time humans have learned to take care of their teeth. However, there are still many who have problems. This problem is due to microorganisms and in particular the various streptococci and lactobacilli producing acids which loosens up the enamel on teeth. These bacteria can be found at various places in the mouth and saliva. Besides being a discomfort it can be a major problems and the damaged tooth needs to be removed or make a dental filling.
The aim of the study was to see how intake of probiotic tablets containing Lactobacillus reuteri PTA ATCC 5289 and Lactobacillus reuteri DSM 17938 affects the levels of oral Streptococcus mutans and lactobacilli over a three-week period.
Miljöanpassade lösningar - en studie inom fastighetsbranschen
AbstractTitle: Environmental demand solutions - a study within real-estate business.Problem statement:Today, the society stands before a permanent accelerated environmental threat. Companiesbecome increasingly over the environmental problems and more companies look over theiractivity and how it influences the environment. Historical the environmental issue has been forgotten and it is first during the end of 1990 the environmental issue intensive has been noticed. Earlier the environmental work?s high costs was the cause, but now the companies realized the weight and the importance of imposing focus on environment commitments and sees it, as an investment.
Prefabricerade Passivhus
European Union has made a new decision that all new built houses by 2020 shallbe near-zero energy houses. Boverket?s definition of near-zero energy housesintends buildings with good energy performance in which a proportion of theamount of energy that must be added to the building is made of renewable energy.Passive House is a set of requirements from FEBY designed to build energyefficient buildings. This is achieved by reducing loss of heat through the buildingenvelope and to take advantage of the passive heat from solar radiation,installation and heat sources like people living in the house.This project has been made with help of Anebyhus and one of their model houseshave been examined from the report?s issues, including Anebyhus?s energyperformance, requirements for the manufacturing and assembly, how theenvelope must be improved to fulfill the requirements for the Passive House andwhat energy calculation programs are available on the market.The report aims to provide solutions for energy efficient houses that are adaptedfor production of house building.Two visits to Anebyhus has been done to study their manufacture and assemblyof building elements.
Mångkulturell bibliotekariekompetens - En litteraturstudie och intervjuer med bibliotekarier och chefer vid Malmö stadsbibliotek.
The title of this Master´s thesis is Multicultural librarian competence - a literature study and interwievs with librarians and managers in Malmö Public Library.Every fifth Swede is born abroad or has at least one parent who are. The migration flows of today reach out longer, there are more efficent ways of communication and travel. This has made previously ethnic homogeneous populations as the swedish more and more hetergeneous. Library services to inmigrant users started out as a specially directed activities. The political view of migration has changed over the years and the current perspective is the one of mutual integration and cultural diversity.
Utredning av solenergi för drivning av sorptiv kylprocess för inomhusluften på Stockholmsarenan
Cooling down the indoor air can be done in several ways. One way is desiccantcooling which will be used at the Stockholm Arena. This method is used in airhandling units that use temperature changes and moisture fluctuations in the air. Oneof the steps is to add heat during the cooling process in order to reduce the relativehumidity of the exhaust air. The air passes thru an adsorptions rotor which thenabsorbs moisture from the supply air.