Sökning: "Jari"
Visar resultat 1 - 5 av 41 avhandlingar innehållade ordet Jari.
1. Internprissättning och omkarakterisering : En studie av möjligheten att omkarakterisera gränsöverskridande transaktioner vid inkomstbeskattningen
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
2. Verklig innebörd : En studie av inkomstskattepraxis
Sammanfattning : When transactions are complicated or are carried out for the purposes of tax planning, the need to determine whether they have been correctly characterised may arise in some situations. The general position is that however transactions have been classified, taxation should be based on their “true import”. LÄS MER
3. Generalized Methods for Aeroelastic Analysis
Sammanfattning : Generalized aeroelastic methods are here defined as methodsthat allow aeroelastic analysis of problems in many engineeringdisciplines. Aeroelastic/fluid-elastic phenomena are ofsignificant importance in many industrial applications, but fewtools exist for efficient analysis of these systems. LÄS MER
4. The Performance of a Multi Cylinder HCCI Engine using Variable Compression Ratio and Fast Thermal Management
Sammanfattning : The prime mover in the world today is the Internal Combustion (IC) engine. The development and improvement of the internal combustion engines since Nicolaus August Otto and Rudolf Diesel has continued until today and will continue long into the future. No major competitor to the IC engine has yet emerged. LÄS MER
5. Properties of Hadronization in e+e- -Annihilation
Sammanfattning : Possible effects from colour interferences in strong interactions are discussed and investigated, and possible experimental signals in e+e- --> hadrons and e+e- --> W+W- --> hadrons are suggested. The observability of the signals depend on the relative probabilities of the occurrence of interferences, and can provide a measurement of the probabilities. LÄS MER