Under årens gång har reglerna varierat när det gäller hur pågående arbeten ska värderas, både när det gäller civilrätten och skatterätten. Bland byggföretag användes tidigare färdigställande¬metoden, vilken fortfarande kan användas, i de fall företag inte tillämpar successiv vinstavräkning. Färdigställandemetoden innebär att bolaget redovisar resultatet först när uppdraget väsentligen är fullgjortOver the years the regulations has varied in terms of how work in progress should be valued, both in civil law and in fiscal legislation. Construction companies previously used completed contract method, which can still be used in cases where companies do not apply the percentage of completion method. With completed contract method, the company recognizes income only when the task is essentially c

The research is situated in the area of Otwock county in central Poland. It is located nearby the river Świder which is protected by a nature reserve. However, environmental protection laws are not fully respected as there is a recurring problem of waste disposal taking place in forests and river. Fly-tipping in the Świder Nature Reserve is a social and administrational problem. On the one hand,

Varje dag beslutar sig föräldrar runt om i Sverige för att de inte längre vill leva tillsammans. Frågan om vem/vilka som ska ha vårdnaden om barnet, var barnet ska bo och hur umgänget med barnet ska se ut, måste då lösas. I de bästa av fallen kommer föräldrarna själva fram till en bra lösning om hur detta ska fungera. Det de kommit fram till blir då gällande, så länge överenskommelsen inte uppenbaEvery day parents all around Sweden decide that they no longer want to live together. The principal issues that require resolution pertain to primary custody of the child, where the child will live, and how access will be regulated between the parents. In the best of circumstances, the parents will on their own reach a decision that satisfactorily resolves these issues. Their agreement will be leg

A growing number of environmental movements recognize the need for changing our spiritual approach to the environment, while we simultaneously witness a revival and development of ecotheologies and religiously motivated environmental initiatives. Islamic theological discourse on ecological issues is quite well studied, but less attention has been directed to how Islamic ecology has been translated

Både de mellanstatliga skatteavtalen och EU-rätten grundar sig på och är beroende av staternas lojalitet och efterlevnad. Det faller sig naturligt att både skatteavtal och EU-rätt skall ha företräde framför interna regler för att få genomslag och utifrån syftet önskad effekt. En absolut efterlevnad ställer dock till problem när mellanstatliga samarbeten missbrukas, varför både OECD och EU bekräftaTax treaties as well as EU law lean on the foundation of loyalty and are dependent on the compliance of membership nations. For desired effect, it is natural for both EU regulations and tax treaties to take precedence over local rules. However, absolute compliance creates issues when inter-governmental collaborations are abused. Hence, OECD and EU have agreed on the possibility for internal counte

The topic of this thesis is system identification and control of two different internal combustion engines, Partially Premixed Combustion (PPC) engine and a more conventional Combustion Ignited (CI) diesel engine. The control of both engines is aimed to emission reduction and to increase the efficiency. There is an introduction to the internal combustion engine, as well as theory used about system

This master thesis tackles the problem of limited computing resources on a camera that is executing computing applications together with image acquisition and streaming. The thesis was carried out at Axis Communications in cooperation with the Department of Automatic Control at Lund University. The problem of limited resources on an Axis camera is handled by a two part solution where a resource m

We investigate the difficulty of integrating disparate, heterogeneous systems which have not been designed to work together. Such difficulties may arise from differences in communication protocols or data formats, making an in- tegration effort largely manual and labor intensive. The investigation is done in the context of integrating two different robot systems, one mobile platform running ROS (R

Syfte Uppsatsens syfte är att belysa förhållandet mellan varumärkens och konsumenters genusidentitet och brand image för att därmed bidra till teoribildningen kring begreppet brand image. Metod Studien ämnar skapa en förståelse utifrån konsumenters perspektiv snarare än att förklara dem. Den ontologiska ståndpunkten konstruktionism har därför tillämpats tillsammans med ett tolkningsperspektivPurpose The purpose of the study is to illuminate the relationship between brands’ gender identity, consumers’ gender identity and brand image in order to give a theoretical contribute within the brand image area. Methodology Our aim is to create an understanding from a consumer perspective rather than explain it; hence the ontological view constructionism has been applied together with an int

In developing countries across the world people are depending on rivers as a source of water for drinking, cooking and bathing. This is also the case in the Indonesian part of the island Borneo where this study was made. The largest river is the river Kapuas which, together with its tributaries, supplies the area with water. The hydrology of these rivers is changing and the quality of the water in

Disturbances such as wildfires are key players involved in the shape, structure and function of the ecosystems. Fire is rarely included in Dynamic global vegetation models due to their difficulty in implementing its processes and impacts associated. Therefore, it is essential to understand the variables and processes involved in fire, and to evaluate the strengths and weaknesses before going forwa

Huvudsyftet med denna pilotstudie var att undersöka anknytningsrepresentationer hos ensamstående kvinnor i Sverige som planerar eller överväger att skaffa barn, som väntar barn eller som har fått barn genom assisterad befruktning (donatorinsemination). Upplevelser av social acceptans relaterat till deras val att frivilligt bli ensamstående mödrar undersöktes också. Som metod användes Adult AttachmThe main aim of this pilot study was to explore inner representations of attachment in single women in Sweden that were planning to have children, that were expecting children or that have had children on their own through assisted reproduction (donor insemination). Experiences of social acceptance regarding their choice to parent alone were also examined. The methods used were The Adult Attachmen

International Humanitarian Law has at its core distinctions and classifications: The sphere between jus in bello and jus ad bellum. Between Civilian and Combatant. Between proportional and indiscriminate attack. Between acceptable and prohibited targets. However the two most central distinctions in International Humanitarian Law are the distinction between War and Peacetime and between Internati

Att beivra brott mot EU:s konkurrensregler har länge varit en syssla för EU- Kommissionen som genom offentligrättsliga sanktioner både utrett, dömt och straffat bland annat företag verksamma i kartellsamarbeten. Det offentligrättsliga sanktionssystemet har under de senaste åren fått konkurrens från en allt mer utbyggd civilrättslig sanktionsmöjlighet. Detta arbete kommer undersöka en av de berörinThe punishment of competition law violations within the EU have for the longest time been the task endowed upon the Commission of the European Union. The Commission have utilised public enforcement to investigate, try and punish cartel agreements amongst other things. The public enforcement system has in recent years come under competition from a steadily evolving private enforcement system. This

In the dynamic economic environment where knowledge is vastly distributed companies can no longer rely on their own research and are pushed to utilize outside sources to sustain growth. At the same time food industry involves large number of horizontal and vertical relationships, the very dynamic nature of these relationships play role in innovation. In order to fully capitalize on supplier-c

This study considered the question whether retrospective time perception was affected by priming the experimental condition to be more aware of subjective time during the experience of the target duration. Awareness of subjective time was operationalized by the direction of attention toward a running stop-watch, while participants were shown images for various durations on which they were later te

In this survey, we consider the trivial perfect codes which are the binary repetition codes of odd length and all codes that only contain one code word. We also take into acount, the Hamming codes as well as the two perfect Golay codes. We then prove that there do not exist any perfect codes over finite fields others than the ones above, using Lloyd's theorem.

Syftet med uppsatsen var att bedöma mottagaranpassningen på de delar av Trafikverkets webbplats som beskriver byggprojekten för väg. Det innebar närmare att undersöka på vilket sätt sidorna för ett enskilt projekt hölls samman och hur informationen var fördelad mellan sidorna, eftersom det är en viktig del i att utforma en webbplats på ett begripligt sätt. Till min hjälp hade jag information från