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SKV har sedan en lång tid tillbaka varit av uppfattningen att ägare till fåmansföretag ska förmånsbeskattas för dispositionsrätten till rörelsefrämmande egendom oavsett faktiskt nyttjande. När det gäller rörelsetillgångar i fåmansföretag anser SKV att sådan egendom som huvudregel endast ska förmånsbeskattas i de fall där faktiskt nyttjande ägt rum. I de fall där rörelsetillgångar på olika sätt kanSKV has a long held the view that owners of closely held companies should be taxed for the benefit outline the rights of the non-operating property, regardless of actual use. As regards the operating assets of closely held companies believe SKV to such property as a general rule should only benefit is taxed in cases where actual use took place. In cases where the operating assets in different ways

In the last decade, Hong Kong maintains a relatively stable and sustained economic growth compared to other developed countries despite the Asian Financial Crisis in 1997, the outburst of IT Bubble in 2001, the Severe Acute Respiratory Syndrome in 2003. This thesis suggests that integration with China is the reason for such growth. Many studies have shown that Hong Kong and China have been closely

Vi avser att studera blockinvesterarens betydelse för budpremiens storlek genom att undersöka amerikanska förvärvstransaktioner under tidsperioden 2001-2010. Studien baseras på en deduktiv ansats och är av kvalitativ karaktär. Vidare har sekundärdata bearbetats. Den teoretiska referensramen har belyst principal-agent-problemet, informationsasymmetri, övervakningsfenomenet samt budpremie-teori. Stu

Sammanfattning Examensarbetets titel: Blogger Communications, Att skapa Produktpublicitet via Bloggar Seminariedatum: 2011-05-31 Ämne/kurs: FEKK01, Examensarbete kandidatnivå, 15 högskolepoäng Författare: Robin Falkowski, Vincent Myers, Marcus Ottosson, Björn Persson Handledare: Professor Magnus Lagnevik Fem nyckelord: Blogg, Public Relations, Kommunikationsprocessen, Media Relationer, Fyra modell

Denna rapport visar på hur tegel reagerar på fukt och hur tegel påverkar fuktsäkerheten i en modern yttervägg. Främst har tegel som en skalmur undersökts då detta är den absolut vanligaste tegelfasadskonstruktionen idag. Relevanta fuktkällor för väggar behandlas, samt hur man minskar påverkan från dessa. Vanliga fuktrelaterade skador tas upp,tillsammans med skador som potentiellt kan påverka vägge

En vegetationskarta och en digital höjdmodell har gjorts över ett 54 km2 stort område beläget på Svalbards västkust, vid Isfjorden. Vegetationskartan är baserad på flygbilder och en undersökning gjord i fält under juli månad 1994. Systemet som användes vid klassificeringen av de olika vegetationstyperna är utarbetad av Elven et al. (1990) för en liknande studie i Gipsdalen på Svalbard. Vår vegetatA vegetation map and a Digital Elevation Model has been generated over a 54 km2 area situated at the western coast of Svalbard, at the Isfjorden fiord. The map is based on aerial photographs and a field survey made during the summer of 1994. The classification system used is described by Elven et alia (1990), for a similar study in Gipsdalen in the inner part of Isfjorden. The classification of th

The main objective of this work was the evaluation of TM (Thematic Mapper) and MSS (Multi Spectral Scanner) data of Landsat 1 and 5 for a large scale forest damage assessment in the black triangle region. The area covers the Krusne Hory and neighboring mountain areas (border area of Germany, Poland and the Czech Republic. A temporal comparison of land use of 1975 and 1989 of a sub area and a class

A medium scale map of the vegetation-types and their distribution in the Kärkevagge valley, located in the northern Lapland has been made based on photo-interpretation of aerial infra-red colour photographs (scale l : 60 000). Following vegetation types have been identified: High altitude vegetation, two types of wind heaths: Dryas octopetala and Empetrum hermaphroditum respectively. Three main ty

In this study, physical properties of a small glacier in Kebnekaise Mountains, northern Sweden, are investigated in order to evaluate its erosionai capacity. By definition, glacial cirques are cut out by erosion by cirque glaciers. In areas characterized by low precipitation and pemafrost, small glaciers have very low erosional capacity. Is it possible that a small glacier can excavate a cirque fo

Efter ett förslag från Norsk Polarinstitutt (NPRI) utvecklades en ankrad, uppåttittande sonar (ULS) av Christian Michelsen Institut i Bergen. Genom att kombinera istjockleksdata från detta instrument med isdriftsdata, vanligtvis från ett par satellitbilder, kan man få en uppskattning av isvolymtransporten, inom ett lokalt område. Denna rapport beskriver den allmänna bakgrunden, verktyg och en metoOn a suggestion from the Norwegian Polar Research Institute (NPRI) a moored upward looking sonar (ULS) has been developed by the Christian Michelsen Institute in Bergen, Norway. Ice draft data from this instrument combined with ice drift vector data, normally from a pair of satellite images, can give an estimate of the ice volume transport in a local area. This report describes the general backgro

Stranderosion har länge utgjort ett stort problem vid många av Skånes sandiga kuster. Erosionen har varit speciellt svår vid Löderups strandbad. Det undersökta området består av en 2.6 km lång kustremsa. I de västra delarna där samhället ligger har stränderna varit skyddade av strandskoningar sedan mitten av 1970-talet. Trots dessa skydd har flera hus blivit förstörda under stormar de senaste deceSevere beach erosion has for long been a great problem for the house owners at Löderup seaside resort in Scania, south Sweden. Several houses have been destroyed during storms the last decades, despite constructions of sea walls. The aim of the investigation has been to describe the status and changes of the coastline during one year from April 1991 to April 1992, to determine the extent of the co

This is a survey of the environmental impact of the eight major waste disposal sites in Malmöhus län, Sweden, as viewed from a hydrogeological perspective.

The use of business intelligence is getting more and more widespread. The next step in many cases is to enable a vast amount of employees to utilize this information and tools. This approach is generally described as business intelligence for the masses. By doing so, problems arise when casual users, who are not familiar with advanced business intelligence tools, are supposed to use these in their

Infiltration capacity was measured with a double ring infiltrometer at 50 locations in two drainage basins in southern Zimbabwe. The infiltration capacity was tested against various factors recorded at each location to find relevant factors to use for mapping purposes. The factors recorded were land use, biotope, bedrock, landform, siteposition, ground cover, slope, aspect, organic content and tex

A 3m ground-based optical telescope, with active and adaptive optics, is a powerful and versatile research tool. This type of telescopes is affordable and manageable also for communities with limited previous telescope experience. While there are many scientific and technical reports regarding modern 3m class telescopes, there is no document giving a comprehensive description. This paper is an att

This thesis begins in the view of AG Geelhoed about the right for the States to allocate the right to tax between them and that discrimination resulting from this does not fall with in scope of the free movement provisions of the Treaty. In an article by the CFE in 2006 a conclusion is drawn that the ECJ is starting to fall in line with Geelhoed’s reasoning. The aim of this thesis is to see if the

The purpose of this study is to explore how authentic online brands are created when the actual brand building process can lead to an inauthentic product. Relevance for theory and practice: Authenticity in personal online branding is something of an abstract concept that has been seldom examined on this level. By combining the corporate branding, personal branding and authenticity literature the i

Participation of Civil Society Organisations (CSOs) has been greatly promoted by the European Union (EU) and many CSOs in social policy sphere in particular have increasingly gained their participatory venues and consultative status vis-a-vis EU institutions since the 90’s. However, their expected role to bring even the most marginalised groups’ voice into European policy making process poses a qu

The euro was launched to great fanfare as a physical currency in 2002 but the very idea of European Economic & Monetary Union (EMU) was and continues to be a controversial and hotly debated topic. Nine years since that date, this paper revisits the debate that took place in the lead up to the Euro and the theoretical benefits and costs that were highlighted at that time. It aims to critically

Den här uppsatsen behandlar egenskaper/komponenter som bidrar till en god relation mellan styrelse och operativ ledning.