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797 Uppsatser om Valued added tax - Sida 35 av 54

Utveckling av ramverk för editering och simuleringav BPMN

Business Process Modelling Notation (BPMN) is a way to graphically draw a diagram of a business process. A BPMN diagram consists of several so-called flow objects. These are interconnected in the graph through sequence  flows. BPMN models are merely graphical representations of business process and there is a need to simulate these diagrams for different purposes. The simulation that now is available for BPMN is that the model is evaluated by checking if it is correct.

Safe retrieval of nutrients to improve food security

Safe retrieval of nutrients from human excreta to fertilize crops in order to gain adequate yields will increase food security and sustainability in agriculture areas with nutrient-poor fields. Safe and nutritious food will meet the dietary needs of the individual which promotes public health and the ability of an active life. Human excreta should be considered as a resource instead of being assumed as waste. Human faeces and urine is excellent fertilizers which may close the nutrient loop if utilized properly. However, sanitation of the excreta is required to prevent disease transmission by reducing the content of gastrointestinal pathogens such as bacteria, viruses and parasites. The objective of this study was to in small scale evaluate the sanitation in a combined liquid compost and urea treatment by monitor the inactivation of bacteria and viruses at the combination three start temperatures, 45, 40 and 35 °C, and three additions of urea, 0.5, 0.75 and 1 % and reference, 0 % urea addition.

Digitala bibliotek i den svenska biblioteksdiskursen

The aim of this Masters thesis is to examine the library discourses concerning the phenomenon and concept of digital libraries in Swedish library press 1980-2002. What changes can be identified? The questions are: what is said about the conditions for the phenomenon; how is the concept of digital libraries used; who makes these statements; what are the relations between these discussions and the library context in which they are made? Five Swedish library journals, BBL/Biblioteksbladet, DIK-forum, Human IT, Svensk biblioteksforskning and Tidskrift för dokumentation, were examined. The method used was discourse analysis. The theoretical starting-point was Foucaults discourse theory.

ALM - Tillgång/skuldmodell för riskberäkning och portföljoptimering

Asset management in insurance companies differs from conventional asset management to the extent that respect has to be taken to both assets and the commitments the insurance company has towards its customers. A model that has proven to fit well regarding the matching of assets and liabilities is the Asset Liability Management Model (ALM model). In addition to the matching in the balance sheet, the ALM model can be used in a company's work with strategic portfolio allocation by applying it as a basis for analyzing investment strategies with expected risk and return. From this, the ALM model also becomes relevant for calculating key figures according to the legal framework Solvens II which includes laws and regulations regarding the demands on economical strength (solvens) of insurance companies.Hence, the goal of this masters thesis has been to, on behalf of Bliwa Livförsäkring, create an ALM model to support the asset management department of Bliwa in their work with defining a credible way of analyzing the future risk and return of Bliwa's asset portfolio and insurance undertakings.The ALM model generally consist of four submodels, the scenario model, the liability model, the asset model and the company model, where the scenario model often is named as the core of the ALM model. The course of action has been to develop these submodels individually, with focus on the scenario model.

Prestationsmätning av Kreativt Arbete : en kulturstudie

Authors: Maria Bergholtz, Alexander WestessonTutor: Daniel EricssonTitle: Performance Measurement of Creative work ? a culture study at PS CommunicationKeywords: Key Performance Indicators, Organizational Culture, Macro-culture, Subculture,Micro-culture, Art, Business, Creativity, PS CommunicationIn the paper?s introductory chapter, the chosen problem area regarding art and business willbe presented. The paper?s studied empirical case will also be introduced here. This then leadsto the reports chosen research questions:How do the company management and the companies? creative personnel approach differ inthe discussion regarding performance measurement on PS Communication?-What causes these differences?What impact does the corporate culture have in the discussion about performancemeasurement of PS Communication?-Is the corporate culture weak or strong?The purpose of this paper is to resolve the stand still in the discussion regarding performancemanagement by creating an understanding of different people active in the organization?sapproach to performance measurement.

Rättvis värdering av hälsa : En kvantitativ jämförelse mellan Person Trade Off- och Time Trade Off- metoden

One must consider cost effectiveness when deciding how resources within the health sector should be distributed. Quality adjusted life years (QALYs) are used to measure the value of different medical treatments. QALY is based on utility maximization theory, which suggests that a QALY is always a QALY regardless of who receives it. Therefore, a produced QALY is worth the same regardless of the age or the initial health of the patient. Previous research has shown that these assumptions do not seem to fit the real preferences of individuals.

The effect of additional nitrate and sulfur in the diet on the methane production in cattle

A growing population together with a change in food habits to a more diverse diet containing more animal products such as meat and milk makes the possibility to produce and sell products of cattle a growing market. And at the same time there is an ongoing debate about global warming, where raising cattle is questioned due to their high production of enteric methane. To be able to raise animals in a more environmental friendly way and at the same time improve productivity in a developing country such as Vietnam would be favorable. The use of feed additives with high electron affinity could decrease the methane production and at the same time improve the gross energy digested. Nitrate and Sulfur are both good electron acceptors, but due to its toxic effects the use of nitrate in feed has been neglected.

Energimässig jämföelse med investeringskalkyl av två förskolor

This thesis includes an energy survey of the Herrgården pre-school, which has a modern heating- and ventilation system, and a comparison with Östers pre-school which has an older system. An energy survey of Östers pre-school has already been done by a group of three students and all the calculations and values have been collected from that survey. As of today, both pre-schools are heated thru district heating. It will be much easier to make smart and feasible energy-saving-measures by first conducting the energy survey.Herrgården pre-school in Gävle houses 81 children, therteen teachers, one cleaner and one cook. It was finished in the middle of 2009 and the staff has been very pleased with the in-door climate.

Informationsdesign i hemmets hjärta : Struktur och ordning i kök för personer med neuropsykiatriskt funktionshinder

Business Process Modelling Notation (BPMN) is a way to graphically draw a diagram of a business process. A BPMN diagram consists of several so-called flow objects. These are interconnected in the graph through sequence  flows. BPMN models are merely graphical representations of business process and there is a need to simulate these diagrams for different purposes. The simulation that now is available for BPMN is that the model is evaluated by checking if it is correct.

Förklädnad för frihet : En performativitetstudie av Lian Hearns Blossoms and shadows

A large part of the Iranian population resented the west, in particular USA and Great Britain, during the Islamic revolution in Iran 1979. The people were also resenting the adverse effects of the trumped up frame made in Iran. The last shah of Iran, Mohammad Reza Pahlavi was detested by many in Iran for its west-oriented regime. The resentment among many Iranians is a consequence of the violations of e.g. the lack of political and civil rights, there were no existing legal security in the society, there were no economic distribution and the regime of Mohammad Reza Shah violated the human rights.The resolution from an Iranian perspective for riot is not new, during the last centuries the abomination against the despotic kings have been existing varyingly and big riots have been raised.  The Islamic revolution in 1979 was new because the revolution added adverse effects of west, the population detested west and expressed it by protesting through demonstration.  The significance of the revolution in 1979 was also attributable to Islam.

Turismens inverkan på inflyttning till en ort : En studie av orten Kisa, Kinda kommun

Today, the tourism sector is the fastest growing industry in the world and also includes one of the foremost for instance in the number of work and added tax. The sector entails a lot of positive factors but also negative consequences, such as overexploitation and wear on natural areas. However, even the visitor industry contributes to smaller localities boost by creating new jobs where depopulation occurs. This study focuses on the town Kisa in Kinda Municipality. The purpose of the study is to highlight the importance of tourism for migration to a town and to show the importance of developing sustainable destinations.In the results of this study it emerges that more job opportunities are requested by respondents for increasing Kisas attractiveness.

Tilläggstjänster för långsiktig överlevnad i svensk transportindustri

Bakgrund: Svenska transportföretag är utsatta för hård konkurrens från utländska företag. För attkunna överleva måste de svenska transportföretagen skapa mervärde åt sina kunder.Problemformulering: Vilka faktorer är viktiga vid utformning av tilläggstjänster för att svenskatransportföretag ska nå långsiktig överlevnad?Syfte: Syftet med detta arbete är att analysera och utvärdera transportköpande företags behov avtilläggstjänster.Metod: Uppsatsen har ett hermeneutiskt synsätt. Författarna använder sig av en kombination avkvalitativa och kvantitativa undersökningsmetoder för att generera en djupare förståelse ochmöjlighet att dra vissa slutsatser. Forskningsansatsen är deduktiv.Teorier: De teorier som används i uppsatsen är: Mervärdesteorin, Involveringsteorin, Nätverkssynsättet.Empiri: Empirin består av primärdata inhämtad via intervjuer och enkäter med representanter fråntransportköpande företag.Resultat/Analys: Vi har kommit fram till att majoriteten av de tillfrågade företagen i dennaundersökning har önskemål om att få ta del av transportföretagens tilläggstjänster och att eventuellti samråd med dessa även utveckla nya.Slutsats: Transportköpande företag är i hög utsträckning höginvolverade i transporter.

Kosmetikaföretagens jakt efter männen : en fallstudie av The Body Shop och Make Up Store

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Förbättrad tillgång till referensmaterial vid röntgentolkning

This thesis includes an energy survey of the Herrgården pre-school, which has a modern heating- and ventilation system, and a comparison with Östers pre-school which has an older system. An energy survey of Östers pre-school has already been done by a group of three students and all the calculations and values have been collected from that survey. As of today, both pre-schools are heated thru district heating. It will be much easier to make smart and feasible energy-saving-measures by first conducting the energy survey.Herrgården pre-school in Gävle houses 81 children, therteen teachers, one cleaner and one cook. It was finished in the middle of 2009 and the staff has been very pleased with the in-door climate.

Robot-Assisterad Gradningscell med Force Control

This thesis includes an energy survey of the Herrgården pre-school, which has a modern heating- and ventilation system, and a comparison with Östers pre-school which has an older system. An energy survey of Östers pre-school has already been done by a group of three students and all the calculations and values have been collected from that survey. As of today, both pre-schools are heated thru district heating. It will be much easier to make smart and feasible energy-saving-measures by first conducting the energy survey.Herrgården pre-school in Gävle houses 81 children, therteen teachers, one cleaner and one cook. It was finished in the middle of 2009 and the staff has been very pleased with the in-door climate.

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