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610 Uppsatser om Value added tax - Sida 40 av 41
Energisystemanalys av ABB AB LV Motors
With a larger awareness of the climate changes and increasing electricity prices, energy efficiency measures in the industry have become more common. By rationalize the activity and by the same time decrease the emission of greenhouse gases the company can both save money and reduce negative environmental impact. For the Swedish industries the electricity price have traditional been relative low, which has resulted in a considerable larger usage than other European countries. By a deregulation of the European electricity market the electricity price will level off between the countries, which will cause a higher electricity price in Sweden than we are use to. To prevent that the Swedish industry don?t lose competitiveness against the other European countries, it will require energy efficiency activities in all different forms.ABB Sweden has decided to decrease their total energy usage with five percent in two years.
Stopptids- och avvikelseuppfo?ljning vid la?nga takttider : Fra?n avvikelse till info?rd fo?rba?ttring
High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator?s sequence, and no value is added.
Marknadsundersökning av grisplättlysat för att ersätta serum i cellodling
High quality within a Lean production system begins with standardised work, which creates stable processes able to generate predictable output. If nonconformity from the standard procedures occurs, routines are needed to analyse, correct and prevent the nonconformity from occurring again. In that way, the nonconformity can be a trigger for continuous improvements toward more stable processes. In takted production lines, where the operator follows a standard sequence with tasks set to be completed within the takt time, a nonconformity leads to downtime in the operator?s sequence, and no value is added.
Björnkram eller björntjänst? Möjligheter för personer med neuropsykiatriska funktionshinder att känna och uttrycka inflytande i insatser med avsikt att bidra till deras delaktighet i samhället.
In Sweden there are laws and recommendations from The National Board of Health and Welfare about the importance of a user's involvement in and possibility of influencing services directed at them. Even with such good intentions the same board reports that it is hard to know if people experience that they do. The purpose of my study was to examine how professionals can use their knowledge to help users increase their sense of influence in services that they use. My focus has been on adults with neuropsychiatric disabilities within the autistic spectra, such as Asperger syndrome, and on the professionals working with them. The specific problem among people with neuropsychiatric disabilities is a lack of social skills.
Kundanpassad tjänsteutveckling och förändrade relationer inom den försvarsindustriella sfären
The aim of this thesis is to describe the customer?s attitudes toward the contracting for availability, i.e., which factors are from the customer?s perspective necessary for the fulfilment of a supplier-customer agreement? Furthermore, the objective is to describe and analyse a supplier-customer relation in the Defence Industrial sphere.The present study has been carried out as a case study using an abductive approach. The thesis is based on a practical problem, i.e. which factors will be important to the customer when a contractor in the Defence Industry wants to increase its commitment of service, and how will their relationship change? The thesis is above all focused on generating knowledge that can lead to rapid and concrete measures and that can be used in the analysis of an increased industrial commitment but also as a case study of a problem of a more general nature in the Defence Industry.
Att rätt fira sin gudstjänst : Gudstjänstens relevans för kyrkan och för den kyrkotillhörige sett ur anställdas och förtroendevaldas perspektiv
The Church of Sweden had barely 6.5 million members in 2012. Just over 1% of the members visit a church service regularly every Sunday. The number of visitors in worship services has diminished continuously for a very long time. From 1990 to 2010, the annual number of visitors at the main worship services has decreased by 50% from 9 million to about 4.5 million. The service activities can still be maintained at the current level because the many passive members still pays their membership fee.
Naturlig förekomst av arsenik och avskiljning av arsenik från grundvatten : test av olika filtertekniker avsedda för enskilda brunnar
During the last few years the presence of high arsenic (As) concentrations in ground water has been of major concern both internationally and in Sweden. Much evidence has been reported about toxic effects caused by arsenic. The carcinogenic effects and the possibility to measure the toxic impacts at low concentrations made the World Health Organisation (WHO) to reduce the guideline value from 50 to 10 ?g l-1 in 1993. In Sweden the corresponding reduction was implemented in 2003.
Several surveys in Sweden have shown that high arsenic concentrations may occur in ground water.
Miljösystemanalys av VA-system i omvandlingsområden : fallstudie i Värmdö kommun
Wastewater handling of private sewage systems has become an all increasing matter. In Stockholm region the 90 000 private sewage systems contribute with larger phosphorus flows to the Baltic Sea than the two biggest sewage plants in the area, Henriksdal and Käppala, contribute together, even though these two plants purify wastewater from more than one million inhabitants.
When summer house areas turn into areas for permanent living ? transition areas ? the load on the existing systems increases, systems that already often are unsatisfying. In those areas it is not clear what the best system choice is; On-site systems for single households; Local collective systems or Connection to central systems.
Post-harvest losses in fruit supply chains : a case study of mango and avocado in Ethiopia
Food insecurity is a great problem worldwide and Ethiopia is one of the sub-saharan countries that are suffering from poverty and food insecurity and a large part of the population are living in a state of undernourishment. To reduce these problems, a successful horticulture production can be an important factor. Compared to other crops, fruit production in Ethiopia has not been a large part of the agricultural sector. However, the demand on the domestic market is increasing as well as the production for avocado and mango. To increase food security it is important to focus on ways to decrease post-harvest losses of food products and not only have the productivity of agriculture in focus.
Omvänd skattskyldighet inom byggsektorn : Gränsdragning avseende förvärvarens status
Omvänd skattskyldighet för byggsektorn tillämpas i Sverige sedan den 1:e juli 2007. Tilllämpningen omfattar endast tillhandahållande av tjänster som ur ett allmänt perspektiv bedöms vara byggtjänster. Varuleveranser är uteslutna från tillämpningen. Omvänd skattskyldighet innebär att, istället för att tillhandahållaren av en byggtjänst fakturerar förvärvaren med moms för att sedan redovisa denna till staten, är det numera förvärvaren av byggtjänster som är skattskyldig för moms. Syftet med omvänd skattskyldighet för byggsektorn är att omöjliggöra momsfusk i entreprenadkedjor där oärliga företag, som bland annat ägnar sig åt att ställa ut falska fakturor som underlag för avdragsrätt för ingående moms, är inblandade.
Omvänd skattskyldighet inom byggsektorn : Gränsdragning avseende förvärvarens status
Omvänd skattskyldighet för byggsektorn tillämpas i Sverige sedan den 1:e juli 2007. Tilllämpningen omfattar endast tillhandahållande av tjänster som ur ett allmänt perspektiv bedöms vara byggtjänster. Varuleveranser är uteslutna från tillämpningen. Omvänd skattskyldighet innebär att, istället för att tillhandahållaren av en byggtjänst fakturerar förvärvaren med moms för att sedan redovisa denna till staten, är det numera förvärvaren av byggtjänster som är skattskyldig för moms. Syftet med omvänd skattskyldighet för byggsektorn är att omöjliggöra momsfusk i entreprenadkedjor där oärliga företag, som bland annat ägnar sig åt att ställa ut falska fakturor som underlag för avdragsrätt för ingående moms, är inblandade.
Kungsmarken, svart på vitt
Kungsmarken, a apartment area in Karlskrona has suffered the medias prying eye for decades. Today the area only maintains a very low position of status in the livinghierarchy in the community. The area in question was a part of the "Miljonprogrammet" and apperantly has suffered the same consequenses as similar areas since it was built. The onesided negative discourse that has persecuded areas of Miljonprogrammet, such as Kungsmarken, has put social problems as criminality, drugaddiction, dependancy on the social welfare system or cultural incompetence in the focus. The author´s previous understanding of the phenomena lies in private experience from living in Hjällbo, a similar area in Gothenburg also with the miljonprogram.
Kungsmarken, svart på vitt
Kungsmarken, a apartment area in Karlskrona has suffered the medias prying eye
for decades. Today the area only maintains a very low position of status in the
livinghierarchy in the community. The area in question was a part of the
"Miljonprogrammet" and apperantly has suffered the same consequenses as similar
areas since it was built. The onesided negative discourse that has persecuded
areas of Miljonprogrammet, such as Kungsmarken, has put social problems as
criminality, drugaddiction, dependancy on the social welfare system or cultural
incompetence in the focus. The author´s previous understanding of the phenomena
lies in private experience from living in Hjällbo, a similar area in Gothenburg
also with the miljonprogram.
Tredjemanskontroll - Säker rätt är säkert rättssäker : En studie med utgångspunkt i betänkandet Förbudet mot dubbla förfaranden och andra rättssäkerhetsfrågor i skatteförfarandet (SOU 2013:62)
SKV and Tullverket have several important tools and methods available in each activity to ensure that taxes and fees are paid and charged rightfully. Among other things they use tax or customs surcharges, targeted and general third party injunctions or targeted and general third party audits. The targeted controls, ergo targeted injunctions and audits, are targeted towards specific persons or documents while during the general controls these are not specified. The methods have repeatedly been the subject of discussions and attempts to simplify the tax procedure and increase the Rule of Law for the individual.The government appointed a commission on March 8 of the year 2012 with the assignment to prepare proposals to increase the Rule of Law in the tax procedure. The assignment was therefore to analyze the areas of tax and customs injunctions, reimbursement because of expenses and agents and also third party controls.
Markaryd Cantat - ett körprojekt belyst ur ett sociokulturellt perspektiv
I oktober 2006 presenterade jag för Utbildnings- och kulturförvaltningen i Markaryd idén att samla sångintresserade i Markaryds kommun till en projektkör för att uppföra ett större körverk med orkester. Målen med projektet var att stimulera till ökad sång- och körverksamhet i skola och kommun och genom denna aktivitet, dels skapa närkontakt med klassisk musik, dels att bygga broar mellan olika grupperingar i kommunen. Då man år 2007 firade Markaryds kommun 700 år, Markaryds kyrka 150 år och Linné 300 år tillkom aspekten att projektkören skulle kunna bidra med en konsert som avslutning på jubileumsåret. Min forskningsfråga i detta arbete är: På vilket eller vilka sätt har projektets målsättningar uppnåtts? Skriftliga utvärderingar med de deltagande körsångarna, reaktioner från kommunen, press och allmänheten samt en DVD dokumentation utav konserten ligger till grund för min resultatdiskussion.