Filtyp
Vid en diskussion om nivån på den svenska bolagsskatten är det av stor vikt att avgöra huruvida diskussionen rör den nominella eller den effektiva skattesatsen. Den nominella skattesatsen uppgår till 28 procent och återfinns i 65 kap. 14 § IL. Den effektiva skattesatsen är däremot inte given utan kan i viss utsträckning påverkas, eftersom den bestäms genom att dividera skatt på årets resultat med
An economic model describing manufacturing costs is implemented within the frame of a case study. The implemented economic model is developed to enable analyses of the cost items and parameters influencing the cost of a part or a batch and also to make simulations for the purpose of investigating the economic outcome of future development activities. The aim of the case study was to identify activ
In this paper we address the problem of generating efficient software implementations for a large class of dataflow programs that is characterized by highly data-dependent behavior and which is therefore in general not amenable to compile-time scheduling. Previous work on implementing dataflow programs has emphasized classes of stream processing algorithms that exhibit sufficiently regular behavio
Abstract Concepts as flexible learning, lifelong learning, life wide learning, individualization, globalization are discussed. What does it mean and what are the consequences on HEI perspectives. The critical issue is who are the learners and the learning providers and what are their frames of references.
energy policy; renewable energy;
Location information is exchanged among members of Vehicular Ad Hoc Networks (VANET) to serve many road and safety applications. Vehicles will announce their identity, position, and mobility information to their neighboring nodes. The importance of such information makes privacy a major concern. Successful implementation of VANET requires protecting the vehicle's identity at all times and preventi
The paper examines and illustrates different trends in relation to historical energy use-related intensities and corresponding CO2 emission trends. The methodology encompasses a decomposition quantitative approach for estimating decoupling trends to energy use and economic and demographic parameters driving CO2 emission levels. The analysis covers both global and regional trends for the period 197
This study reports on a study from 2008 of overall mobility patterns among older people and the mobility patterns of those in transition from a two person household to a one person household. The purpose of the study was to explore the mobility patterns of those in transition from a two-person household to a one-person household in relation to the overall patterns of mobility of the older people.
The thesis concerns glycosyl transfer with use of b-glycosidases, most of them from hyperthermophilic organisms. Both optimisation of the reaction conditions and protein engineering in terms of site-directed mutagenesis were used to improve b-glycosidase-catalysed reactions. The first part of the work deals with conversion of lactose into valuable products such as galacto-oligosaccharides (GOS) an
Abstract in Arabic تستعرض المحاضرة عرضا موجزا لتطور الأدب العربي الحديث يليه تحليل لعدد من النصوص الأدبية الحديثة لكاتبات وكتاب من دول عربية مختلفة وكيفية اعتماد هذه النصوص مادة تدريسية في تعلم لغة الأم. تهدف هذه الورقة/المحاضرة إلى تقديم رؤية تساعد المدرس في اتباع أسلوب جديد في التدريس
European Resuscitation Council (ERC) issued updated guidelines for postresuscitation care in 2015. This paper provides updated Swedish recommendations for neurological prognostication of patients remaining unconscious after cardiac arrest (CA). The prognostication should be based on independent methods; clinical and neurophysiological examinations, imaging and biomarkers. It should not be performe
This paper deals with those provisions of the new EU Regulation No. 2015/848 on Insolvency Proceedings (Recast) that create a system of national insolvency registers and establish a decentralized system for the interconnection of such registers by means of the European e-Justice Portal.
