Search for dissertations about: "allocation of expense"

Showing result 1 - 5 of 10 swedish dissertations containing the words allocation of expense.

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

    Author : David Kleist; Göteborgs universitet; []
    Keywords : 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;

    Abstract : 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. READ MORE

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

    Author : Åsa M. Hemborg; Uppsala universitet; []
    Keywords : 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;

    Abstract : 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. READ MORE

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

    Author : Fredrik Pettersson; Luleå tekniska universitet; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economics; Nationalekonomi;

    Abstract : 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. READ MORE

  6. 4. Spatio-Temporal Pre-Processing Methods for Region-of-Interest Video Coding

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

    Abstract : 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. READ MORE

  7. 5. Engendered promises, gendered challenges : Changing patterns of labor, control and benefits among smallholder households growing NERICA in Uganda

    Author : Johanna Bergman-Lodin; Institutionen för kulturgeografi och ekonomisk geografi; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Agricultural development; new technology; gender; NERICA; smallholder farmers; income effects; labor intensity; intrahousehold bargaining; resource allocation; distributional outcomes; Hoima District; Uganda;

    Abstract : NERICA is a new group of high-yielding and stress-tolerant upland rice varieties, developed by the Africa Rice Center to address the continent-wide rice challenge, poverty and food insecurity. Recognizing that African women farmers do not always benefit from the introduction of productivity-enhancing technology and higher-value crops, the aim of my thesis is to understand processes leading to NERICA-related wellbeing outcomes among differently comprised grower households in Hoima District, Uganda, by examining inter- and intrahousehold gender dynamics. READ MORE