Sök:

Sökresultat:

797 Uppsatser om Valued added tax - Sida 22 av 54

Verkligen väldigt mycket förstärkningsord : En studie i ungdomars användning av förstärkningsord

Our exam paper is about young adults? use of intensifiers in school papers. The theoretical background includes previous research about intensifiers in the Swedish language and above all young adults? use of intensifiers. We have chosen to focus on all intensifying expressions which young adults? use, because we did not want to limit our research material.

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.

Fastighetsutveckling inom hyresbostadsmarknaden. Konceptet First Class.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Gränssnitt och konfigurationer - syntax mellan stadens nät

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Kontrast - en fristad för eken i en urban kontext

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Kombinerad DSP- och FPGA-lösning för en bildbehandlingsapplikation

This Master's Thesis describes the design of a new system where a digital signal processor has been added to an existing imaging system consisting of field programmable gate arrays. The new system will offer a higher degree of flexibility by considerably shortening the design time and make it possible to implement more complex algorithms than the existing ones. The choice of system architecture and a test implementation are discussed. The test implementation consists of a program for the digital signal processor and VHDL code for one of the field programmable gate arrays. The code for the digital signal processor was designed for testing on an evaluation board from Texas Instruments.

Enskild väg till Tolleredsskog

This report is a bachelor thesis presented at the department of Computer Science andEngineering at Chalmers University of Technology. The aim for the project is to find a simplemethod to measure and display physical quantities in a three dimensional room.The report describes a method to construct a system for measuring differentphysical quantities via sensors. The system must be built in a modular and expandable way tobe adaptable to different tasks.The system explained in the report consists of two parts;A physical scanner with moveable probes for carrying sensors and a microcontroller forcontrolling the probes and communicating with the next part.An application written in Java for storing the measured values and presenting them in a lucidperspective.It is possible to construct the scanner with different designs and circuitry, with multiplexers andflip-flops, to ensure that an unspecified number of probes can be added to the system and thatthey can be operated simultaneously.The Java application is written in a modular way, using a design pattern that separates eachindividual part of the application. It contains exceptions and interfaces that ensure a safe andexpandable application..

Naturum Ojnare - Från utblick till insikt

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Beräkning av koldioxidemissioner från efterbehandling av förorenad mark

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Odlingsverket - Ett socio-ekologiskt system kring stadsodling

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Träbandsbron - En gång- och cykelBRO över Göta Älv utförd i trä

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Västerbottens färgrika stenskatter : spatiala presentationer och analyser av skifferfynd i Västerbottens län

ästerbottens färgrika stenskatter - Spatiala presentationer och analyser av skifferfynd i Västerbottens län(The colorful stone treasures of Västerbotten ? Spatial presentations and analysis of slate artefacts in Västerbotten County)This essay pertains to the spatial distributions and analysis of slate artefacts in Västerbotten County, Sweden. The authors aim is to give answers the issues of what the distribution patterns of slate artefacts can tell us about the prehistoric humans in this area. By using GIS software and geospatial analysis the author strengthens the theories about separate interior and coastal economies, as well as the theory that the main share of production of slate artifacts are linked in the interior of the County, the author also refers to earlier research, both domestic and international. The theories of non-pragmatic preferences by the late Mesolithic and Neolithic people for red colored slate are also added to.

Locally valued habitats, species and sites and their significance for collaborative land use planning around Manusela National Park, Central Seram Island, Moluccas, Indonesia

When new land use policies are made, opinions of stakeholders need to be taken in account, to avoid future conflicts. The motivations of commercial enterprises are often clear and easily communicated but due to inaccessibility and language barriers the indigenous people?s perspectives and needs are harder to reveal. This study therefore aims to identify species and sites of importance for the local people in Masihulan village on Seram Island, East Indonesia. This is a first step to facilitate better integration of local people´s needs into local government decision-making processes.Researchers at the Center of International Forestry Research (CIFOR), with headquarter in Indonesia, have developed an approached called ?Multidisciplinary Landscape Assessment? that aims to assess important natural resources for local communities in tropical countries.

Att leva i en aktiv värld - svenska och danska barns umgänge med pedagoger i en virtuell värld

In my study I have participated at the Fifth Dimension / Active Worlds site in Villa Gymnastiken in Ronneby, where I have worked both as an assistant to the project leader and as a researcher, but also as a participant together with the children. The children are working in a virtual world called Femtedim, created in a internet-based program named Active Worlds Education Universe. The Femtedim-world are bridging together two physical worlds in Ronneby and Copenhagen. My main focus is on an intervention that occurred in the 12th of March when the research-team in Copenhagen, which runs the project in Denmark, decided to create a new challenge for the children since some of them started to get bored. They added gravitation to the Femtedim-world, which lead to a few different reactions among the children. Most of the children didn´t like it and were very hostile towards the idea that they would not be able to fly around freely in the Femtedim-world.

Fast driftställe enligt OECD:s modellavtal i ljuset av elektronisk handel

The purpose of this thesis is to examine whether the concept of permanent establishment, as defined in Article 5 of the OECD Model Tax Convention on Income and Capital, is applicable to electronic commerce and if so whether the current definition is able to appropriately deal with the challenges of electronic commerce.In 2003, the OECD added a new section to the Commentary on the Model Tax Convention on Article 5. The new section is a clarification on the application of the permanent establishment definition in electronic commerce.The current definition of permanent establishment in the Model Tax Convention relies on the physical presence of a foreign corporation as the threshold for source taxation. While the current definition, prima facie, might be applicable on electronic commerce, the highly mobile nature of electronic commerce might affect the current revenue distribution equilibrium between states..

<- Föregående sida 22 Nästa sida ->