Sökning: "allocation of expense"

Visar resultat 1 - 5 av 11 avhandlingar innehållade orden allocation of expense.

  1. 1. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden

    Författare :David Kleist; Göteborgs universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; double taxation; double tax treaty; capital export neutrality; CEN; CIN; capital import neutrality; exemption; exemption with progression; modified exemption; limitation of the tax rate; credit; full credit; ordinary credit; tax sparing credit; foreign tax credit limitation; maximum deduction; interpretation of double tax treaties; model tax convention on income and on capital; the OECD Model; the Commentaries of the OECD Model; subject identity; timing mismatch; attribution of income; allocation of expense; RÅ 1996 ref. 84; RÅ 2008 ref. 24; RÅ 2010 ref. 112; dubbelbeskattning; dubbelbeskattningsavtal; skatteavtal; kapitalexportneutralitet; kapitalimportneutralitet; alternativ exempt; OECD:s modellavtal;

    Sammanfattning : Kleist, D. 2012. Methods for Elimination of Double Taxation under Double Tax Treaties – with Particular Reference to the Application of Double Tax Treaties in Sweden. Iustus Förlag AB. LÄS MER

  3. 2. Reproductive allocation and costs of reproduction in subarctic herbs : A resource-based perspective

    Författare :Åsa M. Hemborg; Uppsala universitet; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Ecology; Altitudinal gradient; Plant size; Predispersal seed predation; Reproductive effort; Resourcedynamics; Seasonal variation; Sexual dimorphism; Somatic costs; Unisexual plants; Ekologi; Terrestrial; freshwater and marine ecology; Terrestisk; limnisk och marin ekologi; ekologisk botanik; Ecological Botany;

    Sammanfattning : The influence of internal and external factors on two major plant life history components, i.e., reproductive allocation and costs of reproduction, was examined for nine perennial herbs in subarctic Swedish Lapland. In one study, comparisons were made between Sweden and the French Alps. LÄS MER

  4. 3. Börsbolags redovisning av alternativa resultatbegrepp : En studie om hur, och varför, bolag noterade på Stockholmsbörsen redovisar Non-GAAP Measures

    Författare :Mikael Scheja; Fredrik Nilsson; Nils-Göran Olve; Rolf Rundfelt; Niclas Hellman; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; Företagsekonomi; Economic Information Systems; Ekonomiska informationssystem;

    Sammanfattning : It has become common for listed companies to present earnings measures undefined by GAAP. These measures are commonly referred to as Non-GAAP Measures, or in short: NGM. LÄS MER

  5. 4. The economics of power generation and climate policy

    Författare :Fredrik Pettersson; Luleå tekniska universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi;

    Sammanfattning : This thesis consists of an introduction and six self-contained papers addressing the economics of electric power generation and climate policy. Paper I explores systematically the use of spatial econometric techniques in testing for convergence of CO2 emissions per capita across countries. LÄS MER

  7. 5. Spatio-Temporal Pre-Processing Methods for Region-of-Interest Video Coding

    Författare :Linda S. Karlsson; Tingting Zhang; Mårten Sjöström; Youzhi Xu; Apostolos Georgakis; Mittuniversitetet; []
    Nyckelord :NATURVETENSKAP; NATURAL SCIENCES; Region-of-interest; video coding; pre-processing; spatio-temporal filters; Computer and systems science; Data- och systemvetenskap;

    Sammanfattning : In video transmission at low bit rates the challenge is to compress the video with a minimal reduction of the percieved quality. The compression can be adapted to knowledge of which regions in the video sequence are of most interest to the viewer. LÄS MER