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797 Uppsatser om Valued added tax - Sida 43 av 54
Analys av vattenkvalitet i ett kommunalt badhus
Bath has been a part of human history for a long time. Today bathing/swimming inmunicipal pools is for people of all ages and it is possible to take swimming courses,exercise or enjoy recreation. The municipal indoor pool of Hogdalen in Sweden wasbuild in the sixties and has had problems with high levels of heterotrophic bacteria. Thefacility has two larger pools, one adventure park for young kids, two smaller bath tubsand a jacuzzi. To improve water quality UV light and coal filter were installed inOctober 2009 to the already existing purification system.
Mervärdesskatt vid transporttransaktioner med egenföretagare
Riksdagens skatteutskott beslutade den 28 februari 2012 att det behövde göras en utredning avseende regelverket för F-skatt. Av utredningen framkom att regelverket har möjliggjort för arbetsgivare att säga upp sin personal och sedan låta dem jobba kvar som egenföretagare i form av F-skattare. Det framkom även att det specifikt inom åkeribranschen förekommer att uppdragsgivaren säger upp sina anställda chaufförer och istället anlitar utländska påstådda egenföretagare som chaufförer. Följden av detta är att den svenska uppdragsgivaren slipper betala arbetsgivaravgifter och undkommer mervärdesskatt. Det innebär i sin tur att Sverige förlorar en hel del skatteintäkter.Uppsatsen behandlar denna problematik avseende åkeribranschen genom att den utreder två situationer med utländska egenföretagare som chaufförer.
Fosforavskiljning i reaktiva filter vid småskalig avloppsrening
An excessive input of nutrients to lakes and other water bodies has created a problem with eutrophication in Sweden. Untreated, or partially treated, domestic sewage is a major source for discharge of phosphorus (P), which is the nutrient most frequently responsible for eutrophication of most fresh waters and the Baltic Sea. The waste water can be cleaned by filter materials, which have a high P-retention ability and which after saturation may be used as fertilizers. Four potentially suitable filter materials were tested in batch- and column experiments in this study. In the batch experiments, the following materials were shaken with waste water in time series ranging from 5 seconds to 60 minutes: coarse (1-4 mm) and fine (0-2 mm) Polonite® (heated bedrock from Poland); Filtralite® (light expanded clay aggregates with limestone added before burning); water cooled blast furnace slag (BF-slag) and BF-slag mixed with 10% burned limestone.
Enstudie om lågtempererat värmesystem i vägg : -Fokus på inomhusklimatet och energianvändning
Today the human being see energy as a matter of course but the resources that is used for extract energy is today not enough for the world demand. Of all the energy that is used in Sweden today approximately 40 % goes to the building stock. This number will most likely increase if not necessary actions will be made on the already existing building stock since new houses constantly are built which will be added up on the already existing energy supply. This takes cause of action on the already existing building stocks, to fulfill the demands of the future use of energy that has been set by the authority. At the same time the thermal conditions cannot be influenced by the necessary changes that must be made.
IT som marknadsstrategiskt hjälpmedel - en studie om långsiktiga relationer
The most dominating channel for communication, connecting companies and customers, during the 1900 century was those who included either physical contact or phone contact. However, when Internet started to make its way as a channel for communication, a whole new opportunity opened up for the companies. Since then Internet has grown to be an important part for any company that wants to gain market shares. One of those markets is the market of travelling.This paper discusses the Swedish industry of travelling, and different travel organizers use of Internet as a mediate for long-term relationships. The paper is built on a comparison between three companies that all distributes journeys, this is to examine the Internet communications effect on the electronic relationship (e-relation) with customers.Three travel organizers with similar visions and objectives are compared in this paper, these are Apollo, Fritidsresor and Ving.
"What is it like to be one of these people?" : Narrativa strategier för att skapa inlevelse i reportage
The eyewitnessed reportage has a pronounced character of narrating. The imaginative power of the text helps the reader to empathise with the characters. That makes constructing empathy a necessary skill of reporters. But how can this be done?Despite a tradition of story telling among reporters, narratologists virtually have neglected the reportage genre.
En farao - tre versioner : En undersökning i historiebruket kring farao Akhenaten i tre litterära verk från 1980-1990 talen
The eyewitnessed reportage has a pronounced character of narrating. The imaginative power of the text helps the reader to empathise with the characters. That makes constructing empathy a necessary skill of reporters. But how can this be done?Despite a tradition of story telling among reporters, narratologists virtually have neglected the reportage genre.
Challenges and Opportunities in Swedish Apiculture
Bees are of importance for the global food security. In Europe 84% and in the World 35% of all the agricultural crops are dependent of animal pollination (Winfree et al., 2011:1). In agricultural production there is a huge lack of pollinators (Azien & Harden, 2009). A problem that is widely spread. In Sweden the problem becomes clear when looking at the statistics of the number of bee colonies during the last 20 years, where it has been a decline with 63 % (Statistiska Centralbyrån & Jordbruksverket, 2011).
Miljökompensation vid exploatering av Natura 2000 : en jämförande studie av Sverige, Tyskland och Nederländerna
The purpose of the thesis is to describe how environmental compensation is carried through when it comes to exploitation of Natura 2000. The thesis also relates to the three theories of planning synoptic, advocacy and transactive. Three cases of environmental compensation have been studied from three different countries where an exploitation of the Natura 2000 is done. Sweden, Germany and the Netherlands have all been working with environmental impact assessments as a demand to be able to carry through their projects. The projects concern the development of a railway track, an industry and a port which all have been approved by the EU-commission to carry on because of socioeconomic reasons.
Social kompetens och arbetsliv i förändring- en studie om rekryteringsprocessen i offentlig sektor
Social kompetens är ett relativt modernt uttryck som allt oftare förekommer i olika sammanhang i arbetslivet. Den offentliga sektorn har genomgått stora förändringar de senaste 20- 30 åren, och detta har bidragit till att arbetssökande nu bedöms på ett annat sätt av arbetsgivare. Numera är det mycket vanligare att en arbetssökande värderas mer efter sina personliga egenskaper än sina formella kvalifikationer. Studiens syfte är att undersöka samt ge exempel på hur förändringen inom den offentliga sektorn under de senaste decennierna har påverkat rekryteringsprocessen samt vilken roll social kompetens spelar i dagens rekryteringsförfarande inom statliga myndigheter. Undersökningens ambition är att till viss del öka förståelsen för ett av samhällsforskare redan identifierat problem, och kanske även synliggöra några av de möjliga ?dolda? funktioner som begreppet i praktiken skulle kunna fylla.
Passivhus av helväggselement i träull
Environmental destruction is a growing problem in our world. Almost every day there are new reports concerning that we have to do something about the greenhouse gasses. Simultaneously is the human constantly more eager to have a life with higher standards and therefore uses more energy. The environment is a question that is highly up-to-date and more people try to find solutions on how to save our planet. One way to decrease the energy demand is to build passive houses, where the houses don?t have any active heating.
Utvärdering av en snabbtest för diagnostisering av hypokalcemi hos nötkreatur :
Clinical signs of hypocalcaemia in dairy cows are easily recognized, and a rapid response to treatment generally confirms the diagnosis in the field. However, clinical signs of other disorders in cows, such as toxemia, calving paralysis, or muscoskeletal injury, may mimic those associated with hypocalcaemia. Therefore, making a diagnosis of hypocalcaemia on the basis of clinical signs alone may be difficult. In ambulatory veterinary practices, cow-side tests are useful to make the diagnosis and prognosis easier.
Kruuse?s Kalcium Test is a cow-side test based on the principle that calcium ions are necessary for coagulation of blood, and that chelation with EDTA prevent coagulation.
Kostförändring och/eller fysisk aktivitet vid fetmabehandling
The aim of this study was to investigate whether a dietary change, physical activity or a combination of both gave the best result when treating obesity, concerning weight loss and BMI. Excessive weight and obesity are today a big health-issue and it is estimated that 10 % of the men and 12 % of the women in Sweden have a BMI over 30, i.e. are suffering from obesity. The corresponding number for children is 3 %. No one can say for sure what causes obesity but there are many theories.
Social kompetens och arbetsliv i förändring- en studie om rekryteringsprocessen i offentlig sektor
Social kompetens är ett relativt modernt uttryck som allt oftare förekommer i
olika sammanhang i arbetslivet. Den offentliga sektorn har genomgått stora
förändringar de senaste 20- 30 åren, och detta har bidragit till att
arbetssökande nu bedöms på ett annat sätt av arbetsgivare. Numera är det mycket
vanligare att en arbetssökande värderas mer efter sina personliga egenskaper än
sina formella kvalifikationer. Studiens syfte är att undersöka samt ge exempel
på hur förändringen inom den offentliga sektorn under de senaste decennierna
har påverkat rekryteringsprocessen samt vilken roll social kompetens spelar i
dagens rekryteringsförfarande inom statliga myndigheter. Undersökningens
ambition är att till viss del öka förståelsen för ett av samhällsforskare redan
identifierat problem, och kanske även synliggöra några av de möjliga ?dolda?
funktioner som begreppet i praktiken skulle kunna fylla.
Värdefullt förfall : om ruiner i förändring
This essay deals with ruins from the perspective of their cultural values ??and the impact of add-ons, protective add-ons and caring actions affect these values. The issues in the essay are; What are the cultural values of a ruin? How have ruins been used? How are ruins treated today?Initially the definition of the concept ?ruin? is discussed, what is a ruin? A building has an architectural biography: the creation, destruction, change and the decay. The concept of ruin is considered to be a state of this decay, rather than a dead building.