Sökresultat:
797 Uppsatser om Valued added tax - Sida 50 av 54
Styrelsesammansättning och styrelsens funktion i sociala företag
This paper is about the composition and function of boards of social enterprises. A social enterprise can be defined as a company, which is founded by users or external stakeholder in order to create jobs (or a work place), a meaning in live or to further integration. One tries to achieve this goal by a business activity and/or subsidies and/or neighbourhood projects. The amount of social enterprises grew steadily after the restructuring of social welfare in Sweden since the 1980. Alternative forms of welfare ? such as a social enterprise ? will probably grow further in importance.
Aktiviteten hos thymidinkinas 1 i serum från hundar med juvertumörer och malignt lymfom
With the farming methods of the past century the agricultural landscape has changed. This has led to the fact that many habitats and species have been significantly reduced. Sweden is committed to the preservation of biodiversity through various conventions and laws. In the EU's Common Agricultural Policy there are currently agro-environmental schemes, which were created as an instrument for reducing the negative impacts of agriculture on nature and environment. Within this system any farmer who perform environmental measures are financially compensated for this.
Produktivitet vid stubblyftning :
Stump wood was used between 1850 and 1950 for production of tar and as firewood. In the 1950s the use decreased because of the introduction of the cheap fossil oil. In the 1970s stump wood became an interesting issue again as a raw material for the pulp industry. Stump lifting has today become a possible source for bioenergy. The objectives with this study were to investigate the productivity of stump lifting and stump extraction, and to analyse the economy.
Lantbrukare och rådgivare : tillsammans kan de främja biologisk mångfald.
With the farming methods of the past century the agricultural landscape has changed. This has led to the fact that many habitats and species have been significantly reduced. Sweden is committed to the preservation of biodiversity through various conventions and laws. In the EU's Common Agricultural Policy there are currently agro-environmental schemes, which were created as an instrument for reducing the negative impacts of agriculture on nature and environment. Within this system any farmer who perform environmental measures are financially compensated for this.
Tyst i klassen - Tysta elevers tankar om blyghet och nervositet i klassrummet
Title: Silence please: Silent students' thoughts on shyness and nervousness in the classroom. This thesis deals with silent students' thoughts on shyness and nervousness in the classroom. During this study I have been talking to silent students about their experiences of being silent. After a look at the literature on the subject of shyness I have found that there the perspective of the students is lacking. My study deals with three main questions: How do silent students describe their experience of their shyness? How do silent students describe the possible training regarding oral presentation that they may be able to get? And finally, how do silent students describe their possible needs of pedagogical support? In my study I have adopted a qualitative method, which is a method that mainly concerns interpretation of people's thoughts.
Kemisk stabilisering av gruvavfall från Ljusnarsbergsfältet med mesakalk och avloppsslam : Chemical stabilization of mine waste with sewage sludge and calcium carbonate residues
Chemical stabilization of mine waste from Ljusnarsbergsfältet with sewage sludge and calcium carbonate residuesMine waste from Ljusnarsbergsfältet in Kopparberg, Sweden, is considered to constitute a great risk for human health and the surrounding environment. Some of the waste rock consists of sulphide minerals. When sulphide minerals come into contact with dissolvedoxygen and precipitation, oxidation may occur resulting in acid mine drainage (AMD) and the release of heavy metals. The purpose of this study has been to characterise the waste material and try to chemically stabilize the waste rock with a mixture of sewage sludge and calcium carbonate. The drawback of using organic matter is the risk that dissolved organic matter can act as complexing agents for heavy metals and in this way increase their mobility.
Kemisk karaktärisering samt nedbrytning av process- och avloppsvatten vid SCA Ortvikens pappersbruk
During pulp and papermaking process a huge amount of water is used. The wastewater contains a large amount of pollutants and has to be treated before it reaches the recipient. In March 2004 a new bleaching plant was started up at SCA Graphic Sundsvall AB, Ortviken?s paper mill using peroxide. The production of bleached thermo mechanical pulp and thus the load to the wastewater plant increased.
Materialspill i byggnadsproduktionen : Waste of Material in the Construction Industry
This report deals with issues related to construction waste. Building material that has not been built into the project is defined as construction waste. Cost of construction waste amounts to 4-12 % of the total cost of the project. Moreover, cost of construction waste is 1-3 % of the production cost. The aim of this study is to increase knowledge about the main causes of waste within the construction industry.
Ett gårdsbesök : ger besöket någon kunskap om mjölkproduktion?
Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.
Packning av lastbilsbyggsatser på Scania
Government regulations and customs duties restrict the import of trucks to some of the markets to which Scania tries to sell their trucks. The distribution problem due to these regulations is solved by the foreign assembly department, KD, at Scania. This means that competence is needed and costs are added not related to Scania's core operations.The aim of this master thesis has been to analyse and to evaluate alternative ways of managing the packing operations considering cost, quality and work organisation. To study and examine the work methods and operations of today and also to present methods measuring the operations effectiveness and productivity.We have used the system approach to maintain totality and to understand the component's relation to this totality. Field studies combined with studies of relevant literature and studies of other companies operations have given us the knowledge and the understanding of the packing operations needed.
Framtagning av ett nytt recept för clear-coat batter av pommes frites : En teknisk och sensorisk utvärdering
The requirements of good quality and appetizing fast food increases continuously as a consequence of a community where food is always available. The crispiness of French fries is an issue that must be considered in this context, since it tends to decrease and give the fries a soft surface not appreciated by the consumer. To prolong the crispiness, the fries can be coated by a batter, a mix of starches. The batters used often consists of modified starches, e.g. cross-linked, acetylated and dextrinizated to increase and prolong crispiness, flour to stabilize the batter and sodium bicarbonate to make the batter ?rise?.The cross-linked starch keeps the granules in a swelled state and prevents them from breaking when exposed to heat or processing: therefore, it delays the gelatinization and decreases the stickiness of the batter.
Planering och gestaltning för träning och motion
Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.
Kan nutritionsbehandling bidra till läk-ning av trycksår bland äldre patienter?
Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionTitle: Can nutritional support contribute to the healing of pressure ulcers in elderly patients?Author: Anton Kinnander, Sandra SmidelikSupervisor: Elisabet RothenbergExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 12-04-11Background The number of elderly patients with co-morbidity is increasing in the western world. It is therefore reasonable to predict increasing incidence and prevalence of pressure ulcers. One study, published 2009, found that as many as 59 % of geriatric patients within the Swedish health care system had developed pressure ulcers. Symptoms vary from mild erythema to severe deep tissue damage and development of pressure varies from hours to weeks.
Klövviltets besöksfrekvens och bete i sydsvenska poppelplanteringar
Energy is an essential part of the society and for a sustainable future we need to use the energy resources in a sustainable way. The forest is Sweden?s most important resource for renewable energy and a higher production combined with shorter rotation periods (time from planting to clear cutting) can increase the access to energy. The tree genus poplar (Populus spp.) is interesting as energy resource as it has both high production and short rotation period.
But browsing ungulates are a major threat to the establishment of poplar plants and therefore the poplar plantations need to be fenced in today. To use fences is expensive and time consuming; this makes it interesting to find more cost-effective solutions where there is no need to fence.
The aim with this study was to look at the ungulates? occupation rate and browsing pressure in poplar plantations without fence.
Blandad momsverksamhet : En flerfallstudie som jämför verkligheten med teorin
Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten.