This diploma thesis examines the issue of acceptability of a particular transportation project. It is objective is to capture the expenses which arise from a traffic accident. on this basis the goal is to express all expenses of the human death and to compare them with the specific transportation project. In addition to this, different means of accident prevention are to be figured out within the support of public safety. The whole thesis is split into four parts. The first part describes the accidents on Czech roads. The second part deals with the specific expression methodology of the human death. The third shows the real transportation project and the last section evaluates if the expenditure on the implementation of particular project exceed the expenses caused by the accident.

<p>Sweden’s health care is continuously subjected to economical cutbacks, which results in enormous workloads. To prevent problems that arise in these situations, it is of great importance to take measures to increase the efficiency of the working process. This goal can be obtained by increasing our knowledge of the body, under both normal and sickly conditions. That is, by sharing knowledge of the various medical service units within Stockholm’s county council and thus elaborates diagnostics. Both clinical and scientific competence must be at hand within several medical fields, whereas the width is a condition for specialized surgery and education within different categories.</p><p>The purpose of this essay is to describe the profits/advantages by using telemedicine at Karolinska university hospital in Huddinge as support service for the structural changes made by Stockholm’s county council, this from county council economics perspectives.</p><p>The decision that all abdominal surgery was to be performed at Karolinska was based on the knowledge and experience that by concentrating a certain type of special care to a single location, that knowledge will be maximized (the more patients, the more practice), which will ease the prospects of high-quality health care, education as well as research.</p><p>Telemedicine as a support service means specialist availability through telemedicine information technique and healthcare time efficiency. This in the form of traveling hours, new evaluation of already remitted patients and time consumption due to inferior examination. The increase in efficiency will result in cost-benefits for Stockholm’s county council and entirely new grounds fore coworkers and patients.</p><p>The new system will lead to that the most highly qualified within a certain area of expertise are available through exchange of knowledge, going from specialist to doctor. As a result, the patients will faster receive the proper care.</p> / <p>Ekonomiska besparingar sker kontinuerligt inom sjukvården i Sverige, vilket innebär enorma arbetsbelastningar. För att förhindra problem som kan uppstå i och med detta är det viktigt med åtgärder som leder till effektivisering av arbetsprocessen. Det kan uppnås genom att öka kunskapen om vår kropp under normala och sjukliga förhållanden, dvs. genom att utveckla diagnostiken via kunskapsutbyten vid de olika sjukvårdsenheterna inom Stockholm Läns Landsting. Både klinisk och vetenskaplig kompetens måste finnas inom ett stort antal medicinska fält och bredden är en förutsättning för högspecialiserad kirurgi och utbildning inom olika kategorier.</p><p>Syftet med denna uppsats är att beskriva lönsamheten, med användning av telemedicin på Karolinska Universitetssjukhuset i Huddinge som stödtjänst till de strukturella förändringar som SLL har beslutat om (koncentration av specialistkirurgi till sjukhuset), ur ett landstingsekonomiskt perspektiv.</p><p>Beslutandet om att all övre abdominell specialkirurgi skulle utföras på Karolinska Universitetssjukhuset i Huddinge grundades utifrån kunskapen och erfarenheten om att koncentration av en viss typ av specialistvård på ett och samma ställe leder till att all specialistkunskap koncentreras och utvecklas på ett ställe (större patientmassa, ”mer träning”) vilket gör det lättare för vidare högkvalificerad vård, utbildning och forskning.</p><p>Telemedicin som stödtjänst innebär specialisttillgänglighet genom telemedicinsk informationsteknik och vårdtidsvinster i form av restider, ny bedömning av redan bedömda patienter och minskad tidsåtgång pga. undermålig undersökning. Effektiviseringen leder till kostnadsbesparingar för Stockholms Läns Landsting och innebär helt andra förutsättningar för medarbetare och patienter. Det nya arbetssättet gör att de bästa inom området finns tillgängliga för de berörda sjukhusen genom kunskapsöverföring från specialisten till läkaren. På så sätt kommer patienten fortare till rätt behandling.</p>

Sweden’s health care is continuously subjected to economical cutbacks, which results in enormous workloads. To prevent problems that arise in these situations, it is of great importance to take measures to increase the efficiency of the working process. This goal can be obtained by increasing our knowledge of the body, under both normal and sickly conditions. That is, by sharing knowledge of the various medical service units within Stockholm’s county council and thus elaborates diagnostics. Both clinical and scientific competence must be at hand within several medical fields, whereas the width is a condition for specialized surgery and education within different categories. The purpose of this essay is to describe the profits/advantages by using telemedicine at Karolinska university hospital in Huddinge as support service for the structural changes made by Stockholm’s county council, this from county council economics perspectives. The decision that all abdominal surgery was to be performed at Karolinska was based on the knowledge and experience that by concentrating a certain type of special care to a single location, that knowledge will be maximized (the more patients, the more practice), which will ease the prospects of high-quality health care, education as well as research. Telemedicine as a support service means specialist availability through telemedicine information technique and healthcare time efficiency. This in the form of traveling hours, new evaluation of already remitted patients and time consumption due to inferior examination. The increase in efficiency will result in cost-benefits for Stockholm’s county council and entirely new grounds fore coworkers and patients. The new system will lead to that the most highly qualified within a certain area of expertise are available through exchange of knowledge, going from specialist to doctor. As a result, the patients will faster receive the proper care. / Ekonomiska besparingar sker kontinuerligt inom sjukvården i Sverige, vilket innebär enorma arbetsbelastningar. För att förhindra problem som kan uppstå i och med detta är det viktigt med åtgärder som leder till effektivisering av arbetsprocessen. Det kan uppnås genom att öka kunskapen om vår kropp under normala och sjukliga förhållanden, dvs. genom att utveckla diagnostiken via kunskapsutbyten vid de olika sjukvårdsenheterna inom Stockholm Läns Landsting. Både klinisk och vetenskaplig kompetens måste finnas inom ett stort antal medicinska fält och bredden är en förutsättning för högspecialiserad kirurgi och utbildning inom olika kategorier. Syftet med denna uppsats är att beskriva lönsamheten, med användning av telemedicin på Karolinska Universitetssjukhuset i Huddinge som stödtjänst till de strukturella förändringar som SLL har beslutat om (koncentration av specialistkirurgi till sjukhuset), ur ett landstingsekonomiskt perspektiv. Beslutandet om att all övre abdominell specialkirurgi skulle utföras på Karolinska Universitetssjukhuset i Huddinge grundades utifrån kunskapen och erfarenheten om att koncentration av en viss typ av specialistvård på ett och samma ställe leder till att all specialistkunskap koncentreras och utvecklas på ett ställe (större patientmassa, ”mer träning”) vilket gör det lättare för vidare högkvalificerad vård, utbildning och forskning. Telemedicin som stödtjänst innebär specialisttillgänglighet genom telemedicinsk informationsteknik och vårdtidsvinster i form av restider, ny bedömning av redan bedömda patienter och minskad tidsåtgång pga. undermålig undersökning. Effektiviseringen leder till kostnadsbesparingar för Stockholms Läns Landsting och innebär helt andra förutsättningar för medarbetare och patienter. Det nya arbetssättet gör att de bästa inom området finns tillgängliga för de berörda sjukhusen genom kunskapsöverföring från specialisten till läkaren. På så sätt kommer patienten fortare till rätt behandling.

Many companies have traveling salesmen that market and sell their products.This results in much traveling by car due to the daily customer visits. Thiscauses costs for the company, in form of travel expenses compensation, and environmentaleffects, in form of carbon dioxide pollution. As many companies arecertified according to environmental management systems, such as ISO 14001,the environmental work becomes more and more important as the environmentalconsciousness increases every day for companies, authorities and public.The main task of this thesis is to compute reasonable limits on the mileage ofthe salesmen; these limits are based on specific conditions for each salesman’sdistrict. The objective is to implement a heuristic algorithm that optimizes thecustomer tours for an arbitrary chosen month, which will represent a “standard”month. The output of the algorithm, the computed distances, will constitute amileage limit for the salesman.The algorithm consists of a constructive heuristic that builds an initial solution,which is modified if infeasible. This solution is then improved by a local searchalgorithm preceding a genetic algorithm, which task is to improve the toursseparately.This method for computing mileage limits for traveling salesmen generates goodsolutions in form of realistic tours. The mileage limits could be improved if theinput data were more accurate and adjusted to each district, but the suggestedmethod does what it is supposed to do.

<p>Many companies have traveling salesmen that market and sell their products.This results in much traveling by car due to the daily customer visits. Thiscauses costs for the company, in form of travel expenses compensation, and environmentaleffects, in form of carbon dioxide pollution. As many companies arecertified according to environmental management systems, such as ISO 14001,the environmental work becomes more and more important as the environmentalconsciousness increases every day for companies, authorities and public.The main task of this thesis is to compute reasonable limits on the mileage ofthe salesmen; these limits are based on specific conditions for each salesman’sdistrict. The objective is to implement a heuristic algorithm that optimizes thecustomer tours for an arbitrary chosen month, which will represent a “standard”month. The output of the algorithm, the computed distances, will constitute amileage limit for the salesman.The algorithm consists of a constructive heuristic that builds an initial solution,which is modified if infeasible. This solution is then improved by a local searchalgorithm preceding a genetic algorithm, which task is to improve the toursseparately.This method for computing mileage limits for traveling salesmen generates goodsolutions in form of realistic tours. The mileage limits could be improved if theinput data were more accurate and adjusted to each district, but the suggestedmethod does what it is supposed to do.</p>

Förbättringsutgifter på privatbostäder får dras av vid kapitalvinstberäkningen när bostaden säljs. För att ett sådant skattemässigt avdrag ska medges har normalt krävts att kvitton eller fakturor visats för utgifterna. Två domar från Regeringsrätten år 2002 visade dock att det går att bevisa att förbättringsutgifter funnits med annan bevisning än kvitton och fakturor. I de två fallen ansåg Regeringsrätten att den bevisning som visats utgjorde en godtagbar utredning över förbättringsutgifterna trots att bevisningen inte bestod av kvitton eller fakturor. I denna uppsats har författaren undersökt vilken bevisning rättstillämparna ansett utgöra en godtagbar utredning efter 2002 års Regeringsrättsavgöranden. Detta har till största delen gjorts genom att undersöka praxis från förvaltningsdomstolarna. I uppsatsen har även undersökts om Skatteverket och förvaltingsdomstolarna gör samma bedömningar av de skattskyldigas utredningar. Detta har gjorts för att se hur dagens rättsläge förhåller sig till kraven på rättssäkerhet och likabehandling i svensk rätt. I uppsatsen konstaterar författaren att det går att identifiera vissa krav som ställs på en godtagbar utredning men att det är svårt att med säkerhet konstatera att vissa former av bevisning alltid skulle anses utgöra, eller inte anses utgöra, en godtagbar utredning. Vad gäller frågeställningen om Skatteverket och förvaltningsdomstolarna gör samma bedömningar av de skattskyldigas utredningar så konstaterar författaren att Skatteverket och förvaltningsdomstolarnas bedömningar skiljt sig åt vid ett flertal tillfällen och att det i detta avseende finns problem ur ett rättssäkerhetsperspektiv. / Expenses for improvement of private real estate or condominiums are deductible when calculating the capital gain of the sale of the property. Previously it was necessary to show receipts or invoices regarding the expenses in order to be granted such deduction. In the year 2002 however, two rulings of the Supreme Administrative Court showed that expenses for improvement of private real estate or condominiums could be proved with other evidence than receipts or invoices. In these two cases the Supreme Administrative Court came to the conclusion that an acceptable investigation of the expenses for improvement had been shown spite the fact that the evidence did not consist of receipts or invoices. In this thesis the author has investigated what kind of evidence the Swedish tax agency and the administrative courts have deemed to show an acceptable investigation regarding expenses for improvement of private real estate or condominiums. Case law from the administrative courts has been used in this investigation to a large extent. The author has also investigated whether the Swedish tax agency and the administrative courts makes the same evaluations of the investigations performed by the persons liable to taxation. This have been done in order to see how todays legal position relates to the principle of legal security and the demand of equal treatment in Swedish taxation law. In the thesis, the author comes to the conclusion that it is possible to identify certain requirements for an acceptable investigation. Regarding the question whether the Swedish tax agency and the administrative courts makes the same evaluations of the investigations, the author comes to the conclusion that the Swedish tax agency’s and the administrative courts evaluations have differed in a number of cases and that this discrepancy creates problems in respect of the principle of legal security.

The object of research - the forms of the profit (loss) statements, which are valid in foreign countries and in Lithuania, and their analysis methodics. The purpose of research - to investigate the forms of the profit (loss) statements, which are valid in foreign countries and in Lithuania; to make the suggestions for the profit (loss) statements, which are valid in Lithuania, and their analysis methodics improvement. The tasks of research:  to disclose the principles of the profit (loss) statement formation, to analyse the clasification of the information of the profit (loss) statement, to analyse the formation of the statement;  to analyse the guidelines of the International acconting standarts and the demands of the Fourth directive of the European Union to the profit (loss) statement;  to analyse the reglamentation of the profit (loss) statement in Lithuania;  to analyse the formation and content of the profit (loss) statement which are valid in foreign countries and Lithuania;  to analyse the content of the profit (loss) statements of the subjects of agricultural activity;  to frame the projects of the profit (loss) statements for the non-agricultural enterprises, for the agricultural enterprises and for the farms;  to investigate the methodics of the profit (loss) statement analysis. The methods of research - logical comparable analysis of literature, synthesis, logical abstraction, comparision, graphic, poll, projection and other methods. While studying the... [to full text]

Die vorliegende Ausgabe gibt einen Überblick über Zusammenhänge der Kapazitätsauslastung und den Veränderungen der Umwelt der Siedlungsentwässerung. Anhand des Abwasserentsorgers ABWASSERZWECKVERBAND „SPREEQUELLEN“ werden die Auswirkungen des demografischen Wandels auf die Gebühren unter Beachtung der Kostenentwicklung analysiert. Die Umwelt der Siedlungsentwässerung wird von politisch-rechtlichen, ökonomischen, soziokulturellen, technologischen und ökologischen Faktoren beeinflusst, welche miteinander im Zusammenhang stehen. Veränderungen dieser Faktoren beeinflussen die Kapazitätsauslastung in der Siedlungsentwässerung, besonders mit dem Rückgang des anfallenden Abwassers. Vor allem die lange Lebensdauer beziehungsweise Nutzungsdauer der Anlagen führt dazu, dass in der Planungsphase zukünftige Entwicklungen nicht immer vollständig abgeschätzt werden können. Auswirkungen einer geringeren Auslastung der Abwasseranlagen können zu Problemen beim Betrieb wie auch zu wirtschaftliche Folgen führen. Weiterhin werden mögliche künftige Strategien, wie zum Beispiel eine weitere Reduzierung der Kosten soweit dies bei einem weiterhin regulären Betrieb möglich ist oder auch eine Erhöhung der erhobenen Gebühren vorgestellt.

SOCIAL STRATIFICATION AND CONSUMPTION PROFILES OF ANKARA: A CASE STUDY IN ANKARA RESIDENTIAL AREAS This dissertation attempts to develop a social stratification model considering its spatial dimension for the households in the city of Ankara. The spatiality of social class has rarely been in the agenda of scholars and has not been explored empirically. For this reason, the study aims to test the hypothesis that social segregation in Turkish cities is empirically measurable and manifests itself in the common patterns of behaviours and similar conditioning of existence in the urban space. The focus of attention of the thesis is based on the relationship between the material inequalities of different social strata within its territorial context. If a class becomes a social reality, this must be shown in the formation of common patterns of behaviour and attitude, and manifests itself in urban space. In short the scope of the study is a twofold: Thesis questions are: (1) how and upon what basis social groups and strata can be located in the economic and socio-cultural structure of the society. This part of the study deals with the objective &amp / #8216 / &amp / #8217 / set&amp / #8217 / &amp / #8217 / of criteria / thesis question (2) whether the same coherency can be coincided in the space. This part deals with the analysis of the spatial dimension of social &amp / #8216 / &amp / #8217 / class&amp / #8217 / &amp / #8217 / which means segregation. Thesis findings provide sufficient evidence that the differences stemmed from the material possessions and consumption patterns of the urban households cannot be understood by employing the conventional instruments as such rural/urban, traditional/modern as the division of axes. New conceptualisation urgently is needed and consumption studies offer prospective and highly potential issue.

Esta dissertação analisa os motivos da implantação do novo sistema de pagamentos brasileiro, descreve os impactos percebidos junto à sociedade e avalia o atual estágio do projeto. Procura mostrar que não houve redução de risco sistêmico, como se pretendia, em função da implantação do novo sistema de pagamentos. Também evidencia que não houve redução de tarifas bancárias com a implantação do mesmo. Descreve que, em função da redução de custos financeiros percebidos com a utilização de avanços tecnológicos, os bancos passaram a apropriar-se dos ganhos em função da forma como foi elaborado o novo sistema, não foi possível identificar qualquer redução de preço nas tarifas bancárias em função de uma maior concorrência. / This dissertation analyzes the motives of the implementation of the new system of Brazilian payments, describes the impacts perceived into the society and evaluates the current stage of the project. The study showed that there was neither reduction of systemic risk nor banking fees after the implementation of the new system of payments. It describes that banks kept the earnings acquired from of the reduction of financial costs perceived with the utilization of technological advancements. The way the new system was setup prevented an identification of any reduction of banking tariffs because of increased market competition.