Sökning: "Jan Wiman"

Hittade 4 avhandlingar innehållade orden Jan Wiman.

  1. 1. An experimental study of hydrodynamics and tube erosion on a pressurized fluidized bed with horizontal tubes

    Författare :Jan Wiman; Chalmers tekniska högskola; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY;

    Sammanfattning : .... LÄS MER

  3. 2. Hydrodynamics, Erosion and Heat Transfer in Pressurized Fluidized Beds

    Författare :Jan Wiman; Chalmers tekniska högskola; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; NATURVETENSKAP; NATURAL SCIENCES; hydrodynamics erosion; heat transfer; tubes; fluidized bed; gas flow; pressurized fluidized bed; bubble;

    Sammanfattning : Measurements of hydrodynamics, local tube erosion and local instantaneous bed-to-tube heat transfer were carried out in a cold, pressurized, fluidized bed with different horizontal tube banks. The influence of pressure, fluidization velocity, particle size and tube-bank geometry was studied. LÄS MER

  4. 3. Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen

    Författare :Jari Burmeister; Bertil Wiman; Jan Bjuvberg; Mats Tjernberg; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; internprissättning; omkaraterisering; Finansrätt; Fiscal Law;

    Sammanfattning : The purpose of the compilation thesis has been to compare the ability to recharacterize cross-border transactions under the OECD Transfer Pricing Guidelines, 2010 version (OECD Guidelines), and OECDs new guidance from the BEPS project 2015 (Final Report) with the possibility to reclassify legal transactions in accordance with Swedish domestic law. The latter is an interpretation of the Swedish Supreme Administrative Court’s (SAC) case law on the taxation of transactions based of their true import. LÄS MER

  5. 4. Den skatterättsliga gränsdragningen mellan ränta och utdelning : Klassificering på gränsen mellan skatterätten och redovisningsrätten

    Författare :Anna Lewander; Jan Bjuvberg; Bertil Wiman; Peter Melz; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Skatterätt; redovisningsrätt; främmande kapital; eget kapital; ränta; utdelning; Företagsrätt; Corporate Law;

    Sammanfattning : Den skatterättsliga gränsdragningen mellan ränta och utdelning – How to classify and draw a distinction between interest and dividend for tax purposesThe purpose of this thesis is to analyse the question of how to classify and distinguish between interest and dividend for tax purposes in the hand of the issuer of a hybrid instrument.The question originates in the borderland of tax and accounting law and the aim is further to study how tax and accounting law interact in this area. LÄS MER