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797 Uppsatser om Valued added tax - Sida 41 av 54

En app för smartare måltidsplanering

This thesis is based on design theory about how to build an application for the mobile platform, a scientific analysis and an application for grocery shopping and meal planning. The thesis also contains a valuation of the research and of the application. The valuation of the application was done by a usability test and an analysis of the results of the test.The application of the thesis has an easy navigation system, which is time saving and simple to use. Finding recipes with the associated ingredients is a quick fix. The search function can be used for searching freely after recipes as well as for separate ingredients. That makes it possible for the user to create own recipes from available ingredients.

De-Icing Management Tool V2 : Utveckling av grafiska gränssnitt till ett system för hantering av avisning

In December 2005 the government ordered a group to investigate the compensation law of expropriation. The purpose was to change the law so that it would reflect today?s conditions of expropriation.  The result of the investigation was that some changes were made in the law of expropriation. The aim of the changes was to strengthen the ownership of properties. Following changes was made in august 2010; the deduction of tolerance was rescinded as well as the rule of presumption and a new rule was added saying that the market value/decrease in market value should be multiplied with 25 percent when the compensation was calculated. The aim of this thesis is to investigate how Trafikverket has experienced these changes from 2010.

Development of green space in Dar es Salaam, Tanzania

In Dar es Salaam, as in many cities in developing countries, green areas are decreasing due to the fact that the growth of buildings, infrastructure and services has become a priority. As the population increases more buildings and infrastructure are needed and much of the building activity takes the form of uncontrolled settlements, which encroaches the public green space. Dar es Salaam has approximately three million inhabitants, of which about 70 percent are living in informal settlements. The aim with this study is to make a design proposal for a park and recreation area where the Msimbazi river basin in the centre of Dar es Salaam is today. The basin consist of a few playing fields, footpaths and some urban farming, but apart from this it mostly consists of unused grasslands, swamps and forests. Because it is an unsafe place and badly connected to the rest of the city infrastructure, it has become a barrier. The annual flood combined with the constant still shallow water creates a good breading ground for malaria mosquitoes.

Analys av artificiella marktyper vid vatten med hjälp av GIS, Värmlands län 2007

On commission of the County administrative board in Värmland County a method was developed for analysis of the occurrence of artificial land use at lakes and watercourses. With artificial land use is meant land significantly affected by man. Two bases have been used to carry out the analysis. In one of the analysis the vegetation database and in the other GSD¹-Marktäckedata (land cover data) was used (this method has been used by County administrative board in Jönköping County).The analysis comprises all watercourses within Alsterälven river basin. The digital water bodies are created by the Swedish Meteorological and Hydrological Institute on the basis of GSD-Översiktskartan (general map).

Ultraljudssvetsning: ett komplement eller ersättning till symaskinen?

AbstractThis bachelor thesis has been assigned by the company ACG Nyström, Borås. ACG Nyström is working in cooperation with a Swiss company named Jentschmann AG. Jentschmann is a manufacturer of ultra sonic welding machines which ACG Nyström is marketing in Scandinavia and the Baltic States. On behalf of Jentschmann AG the company has the aim to introduce the ultra sonic welding technique to new companies.The aim of this thesis is to compare traditional sewing machines with ultra sonic welding machines within two textile areas, protective clothing and outdoor living.Two investigative questions have been formulated for this purpose: what are the differences between a sewing machine and an ultra sonic welding machine? Is it possible to replace the sewing technology with ultra sonic welding? These stand as guidance for this paper.To gather knowledge interviews, literature studies, and tests on two different ultra sonic welding machines were performed.

"Fettskatten" - ett sätt att banta de samhällsekonomiska kostnaderna till följd av övervikt?

The rise in prevalence and severity of obesity and related diseases imposes increasing costs on society. The objective of this thesis is to discuss and estimate the possible effects of a so-called fat tax as a tool for minimizing these costs. Two alternatives for differentiation of the value-added tax (VAT) on food are compared. The first alternative is an increase of the VAT levied on food containing saturated fatty acids. The second alternative is a subsidy on fruit and vegetables in the form of a VAT at zero percent, instead of today?s twelve percent.

Argument för prissättning av skogsfastigheter

The world economy of today is in an extensive financial crisis which has lead to the fact that people seek well placed investments and securing of capital, something that by many people can be found in forest investment. The price of forest estates has increased with 90 % during the last 5 years and marketing polls indicate a positive belief in the future among forest owners. The development of timber prices has not increased to the same extent as the forest property prices which implies that the property price not only reflect the yield value from the forest but also that the lumber value does not have such a meaningful role in the pricing of forest properties as proven earlier. This fact means that forest owners either invest their capital in forest in a speculative point of view or that the purchasers of forest properties invests in non monetary benefits that lacks a direct yield value. The purpose with this degree thesis is to increase the understanding of the pricing of forest properties with focus on the above mentioned fact.

Groupthink ? Rätt, men på fel sätt? : Vikten av ett fungerande mätinstrument för att upptäcka och förhindra gruppdynamiska problem och dåligt beslutsfattande

The amount of cargo has since the 1970s increased in Sweden and the road traffic accounts for a large part of the transported volume. In Stockholm County the amount of cargo is calculated to be doubled in size from year 2001 to 2020 which means a greater need for transport is required. Much of these transports are being carried out by haulage companies of varying sizes which acts externally as carriers for their customers. All of this despite a greater awareness, laws and demands regarding environmental performance.The trend shows that the haulage industry in Sweden are moving towards fewer but larger haulage companies, which means that the competition is getting tougher for the smaller haulage companies. Smaller haulage companies and research about their competitive strategies is a neglected part of this industry.

Studie av miljökonsekvensbeskrivingar till detaljplan : En jämförande analys av fyra MKB

When the local authorities establish a plan for land use planning, they have to judge if the influence on the environment could be of such a grade that they have to make a special Environmental Impact Assessment (EIA), following national laws and EU-directives. The laws for the process in Sweden is set by the Swedish Parliament, with advisory given by the central government authority, the National Board of Housing, Building and Planning, Boverket. For EU, the laws is set by the European Parliament and the Council. The laws and directions for this process have been changed for Sweden in recent years, and the aim of this study was to compare the contents of three different Environmental Impact Assess¬ments to see if there has been any change in appearances and content in later years, as well as to see if different municipalities and authors have effect on the EIAs. According to different studies some of the EIA done are without insufficient focus on main environmental issues in the EIA, or even that some information is missing.

Halvledare för höga strömmar i fordon

Mechanical relays are more and more being replaced with semiconductortechnology. In this thesis it is investigated if and how the larger loads couldbe controlled by transistors. The main part of this work aims to create andverify a solution that can control the starter motor, as well as protect it incase of any failure. The different malfunctions that the solution protectsagainst is high current, too high peak current, low current, maximum cranktime and minimum cool off time. The timers also protect indirectly againstoverheating of the starter engine.The transistors used are BTS555, from Infineon.

Tillämpning av en markprofilmodell för hydrologiska beräkningar i avrinningsområdesskala

There is a great need to reduce nutrient leaching from arable land into lakes and oceans. By using several different types of models it has previously been possible to describe nutrient losses in a catchment area with a minimum unit of sub-catchment level. At present, it is instead desirable to model a smaller catchment with an opportunity to re-connect the results to the corresponding fields in the catchment. Such models already exist but they are not fully able to properly describe Swedish conditions and land characteristics in our region.With the approach of creating such a model, SLU has developed a project with this work as its first stage. The model is expected to be created under the working name SWE-model which stands for Soil Water Environment and is in this first stage supposed to apply the SOIL model in catchment scale. During the procedure to describe the first step in the process of developing such a model adapted to Swedish conditions and which works in the catchment scale with an area of about 10-30 km2, focus has been set on calculating the transport of water flow from different hydrological response units. Regardless of the processes occurring in the soil after the water has been added, it is assumed that all the water which flows from each simulated unit is drained.In the first step the hydrologic response units were identified based on land use and soil type in the study area. With the help of a script with functions that retrieve and transform data, certain units were chosen for simulation. The script was also created in this project. Finally, the model results were aggregated and summarized for each unique unit, for each sub-catchment, and also for the whole catchment.From the results it is possible to see similarities in the flow dynamics between modeled and measured data. The efficiency coefficient has been calculated to correspond to the mean of the measured values for the whole simulation period. With an automated calibration process the model should be able to perform better. The volume error gives an indication of overestimation from the model..

Framtagning av en förebyggande åtgärd mot kriminalitet vid lastbilstransporter

Boberg at Scania CV AB. The purpose was to investigate the technical and customer oriented possibilities for the development of a transport security measure against cargo crime, which is a growing problem in Europe. The main goal was to develop a concept that is possible to implement in the Scania CV AB Fleet Management System. Another goal was to develop a security model that will be used as a tool during Scania CV AB?s future development projects of transport security concepts.The work was divided into three main parts: a background study, handling cargo crime, transport security Scania CV AB trucks and market analysis, a stakeholder investigation including a questionnaire and interviews, and a concept development session.

Enkätundersökning till Älvdalens Besparingsskogs delägare

Älvdalens Savings Forest was formed in the late 1800's. During this time the country was conducting the first major land reform in Sweden, namely the redistribution of arable land through government action. In Älvdalen people saw an opportunity to form Savings Forest, that is jointly owned forests, where everyone would get part of the proceeds. The yield in the first place would cover were costs to manage and monitor the forest and to the measures to ensure regrowth and improve the forests. You could also use the proceeds to develop the area and make it easier for the population to manage their forest. In early summer, a survey was sent to all the members of Älvdalens Savings Forest.

Claw and leg lesions in preweaning piglets : a comparative study of piglets reared on structured polyurethane coating and piglets reared on concrete floors

Floor surface in pig facilities can have an impact on animal welfare and pig health, as it can cause the pig physical damage and thereby increased risk of infectious diseases and lameness. The development of pig housing systems has resulted in a decreased use of bedding. It seems hard to find the optimal floor in farrowing pens, as it must suit both the sow and piglets. The floor friction needs to be adequate to avoid slips and at the same time should the floor be non-abrasive. Abrasions and lesions caused by the floor are not only causing the animal suffering, but are also negative from an economical aspect.

Bibliotek på Internet : en undersökning av elektroniska biblioteks hemsidors form, innehåll, struktur och användarstöd

<p>This explorative study examines approximately one hundred electronic library homepages. It focuses on four aspects: form, content, structure and user support. Form relates to the presentation of information and is concerned with the relationship between text and graphics. Content refers to the type of information and services that an electronic library offers. Structure is concerned with the guiding principles that have motivated the grouping of information and services on the homepages.

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