Search results

Rekvisitet verksam i betydande omfattning återfinns i 57 kap 4 § inkomstskattelagen. Innebörden av begreppet är inte definierat i lagen, varför förarbeten som ligger till grund för lagstiftningen är av särskild betydelse vid ledning tillika tolkning av lagen. Ordalydelsen verksam i betydande omfattning, förknippar delägarens nedlagda arbetstid. Förarbeten tar upp att andelsägarens position i föreProps active to a significant extent can be found in Chapter 57, Section 4 of the Income Tax Act. The meaning of the term is not defined in the law, which is why preparatory work forms the basis of the legislation is of particular importance in the management as well as interpretation of the law. The wording operates to a significant extent, associates the co-owner's time spent on work. Prepa

Dengue is just regular flu but also kills many people all around the world. We all happen to know that dengue viruses have been on the march for the last 100 years. During the late 20th century, it became a serious threat to mankind. Our scientists have been putting their utmost efforts to save people from dengue infections. They have come up with a number of vaccinations and mosquito repellent so

År 2008 påbörjades en förstudie för att införa nya växlar samt växeldriv i Trafikverkets standardsortiment i samband med Innotrack-projektet. År 2009 vann företaget Vossloh upphandlingen med omläggningsanordningen Easyswitch 1.0. Drivet skulle installeras tillsammans med 60E växlar. År 2015 stoppades utrullningen av Easyswitch 1.0 på en bestämd tid på grund av driftstörningar, planen var att återiIn 2008, a feasibility study was started to introduce new railway switches and point machines in the Swedish Transport Administration's standard assortment in connection with the Innotrack project. In 2009, the company Vossloh won the contract with the point machine Easyswitch 1.0. The point machine would be installed together with 60E-switches. In 2015, the rollout of Easyswitch 1.0 was halte

The case company endeavors to be fossil free by 2030. In order to achieve that objective, the current packaging solution for kitchen and laundry appliances containing EPS plastic must be replaced with a packaging built on only fiber-based materials. This master thesis is focusing on identifying the packaging requirements for a replacement and how these requirements influence the packaging material

The role of startups in today’s economy grows increasingly more important while more and more companies engage in open source software (OSS) development. Both startups and open source projects are sources of, and rely on, innovation. As startups are typically very resource constrained and open source potentially offers low cost labour and innovation sources; the intersection of startups and OSS is

This master’s thesis investigates the possibilities of detecting the rhopalia of box jellyfishes, i.e. the eyes of the box jellyfish. Each box jellyfish has four rhopalia and each of the rhopalium consists of six light sensing eyes which they use to interpret the surroundings. In this project we have worked with fifteen film sequences all consisting of different box jellyfishes and recorded under

Under min utbildning i musik och pedagogik har jag komponerat musik och därigenom utvecklat kunskaper i gehör, musikteori och komposition. Under mina kompositionsprocesser har jag stött på hinder och problem som ibland gjort att jag slutat att komponera. Med denna studie har jag konstruerat och skapat ett brädspel, Kompo, som verktyg för att komponera musik. När man spelar spelet resulterar detta During my education in music and pedagogy I have composed music, and through that developed my knowledge in ear, music theory and composition. During my composing processes I have sometimes stopped composing due to different obstacles. With this study, I have designed and created the board game Kompo as a tool for students to learn to compose music. The aim of this boardgame is that the players cr

Dividend is a much-debated subject and has been compared to a puzzle with no sole solution to explain why firms pay dividend. Many academics have tried to determine what company variables determines a firm’s dividend policy. These studies have provided different explanatory variables to explain why firms pay dividends. Therefore, the main purpose of this study was to fill in a piece of the dividen

Purpose: The purpose of this study is to investigate what the process should look like when a company chooses a brand character to personify their brand. Furthermore the purpose is to recognize the challenges and risks that should be taken into consideration when managing this strategy. The aim of this is to give marketers clear guidelines regarding the work process of how a brand character should

Hårdmetall är kompositmaterial av hårda volframkarbidkristaller i en seg koboltmatris. Det är ett användbart material, framförallt inom skärande bearbetning så som fräsning, borrning och svarvning, pga att segheten från kobolten kombineras med hårdheten från volframkarbiden. Man kan relatera hårdheten och segheten i hårdmetallen till dess mikrostruktur, där små karbidkristaller ger ett hårdare matThe grain growth of WC in WC-7%Co cemented carbides with Cr-addition was investigated for cemented carbides synthesized from four different raw materials varying in grain size. Cr additions were 4%of the Co binder phase. To investigate the effect of Cr on grain growth two of the raw materials were also synthesized without Cr-additions. To investigate the effect of cobalt content on grain growth ce

Through economic openness, increased capital mobility and the resulting competition to innovate, the globalisation of capitalism ought to increase the wealth and living standards of all involved. However, in order for all to be involved, they must be of value to that economy. That the world lives largely in poverty means that the more the economy incorporates cheap labour, the lower the returns to

The building industry accounts for a large part of the world’s carbon dioxide emissions. At the same time the awareness of sustainable construction and production phase has increased and focus has been directed towards the material wood. Likewise, continuing urbanisation requires multi-storey buildings made of wood which brings along certain difficulties and challenges. Due to the low mass of wood

Navigeringstjänster blir allt mer populära, men även om det finns en betydande mängd tjänster, finns det fortfarande begränsningar, speciellt för fotgängare. Fotgängare gör dagligen flera val om hur de ska hitta den bästa vägen i sin närmiljö. Att utveckla en navigeringstjänst för gående (PRNS) involverar flera viktiga faktorer. I denna studie analyseras flera befintliga nättjänster och studien viRoute network service is becoming increasingly popular. However, although there are significant amount of route network services there are still limitations especially to pedestrian network services. Pedestrians daily make decision about their navigation choices. Developing a pedestrian route network service (PRNS) involves several factors. During this study the analysis of several routing network

Denna studie ämnar undersöka samspelet mellan den mediala gestaltningen av en stad samt de strategier som används i försök att påverka densamma. Studien avser därmed öka kunskapen om skapandet och förmedlandet av platsvarumärken samt den strategiska kommunikationens betydelse för denna process. Med en hermene-utisk ansats har kvalitativa intervjuer samt kvantitativ såväl som kvalitativ inne-hållsa

Med en globalt pågående urbanisering har stadsplaneringstrategin förtätning antagits världen över för att skapa urbana miljöer som kan rymma större mängder människor på ett hållbart sätt. Ohållbara konsekvenser har dock uppmärksammats till följd av denna process där grönska och natur är en av stadens dimensioner som har drabbats. Utöver en större värnad av befintliga grönområden inom stadsplanerinWith a globally ongoing urbanization, densification worldwide has been assumed as an urban planning strategy to sustainably accommodate large numbers of people. However, several unsustainable developments have come to attention as a result, where urban green spaces are one aspect that have become negatively affected. Apart from protecting existing natural environments, efforts are made to seek out

General Purpose Graphics Processing Units (GPGPUs) have become the prevalent processor for AI/ML and other large computational problems because parallel processing has not reached a hardware limit, unlike single-threaded processing. The goal of the thesis is to investigate the suitability of a novel SRAM architecture for implementation in a GPU without extensive GPU architecture changes. This arch