<p>The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure. My conclusion is that it is important to bring out the multiplicity and the comlpexity that marks the legal situation in question. In each specific case yet some situations can occure that I haven’t been close to border on. The income tax law classification of companies costs in computer software shall be descided with the very purpose of the specific investment in mind and as only parameter.</p>

The legal situation of companies costs for investing in computer software in an income tax law perspective is described by a tax law guidance that generelly acount these costs according the principles of research and development. If there is any reason to classify the costs differently, it could mean that immediate deduction not will be allowed. For this reason it is important to establish what the legal situation would be in a more nuanced tax law classification. The tax law categories that will be analysed in the thesis are research and development, inventories, intangible assets, stocks and ongoing projects. The purpose of this thesis is mainly to give examples of what such an income tax law classification can look like.While dealing with the problems of classifying the costs some situations of competition will occure. My conclusion is that it is important to bring out the multiplicity and the comlpexity that marks the legal situation in question. In each specific case yet some situations can occure that I haven’t been close to border on. The income tax law classification of companies costs in computer software shall be descided with the very purpose of the specific investment in mind and as only parameter.

Made available in DSpace on 2014-06-11T19:30:10Z (GMT). No. of bitstreams: 0 Previous issue date: 2006-07-17Bitstream added on 2014-06-13T21:00:26Z : No. of bitstreams: 1 siqueira_rbp_me_guara.pdf: 4087049 bytes, checksum: 0609f7f47f73265753a9783e604996e8 (MD5) / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Para iniciar os estudos técnicos e econômicos para instalação de uma pequena central hidrelétrica (PCH), vários fatores devem ser analisados, sendo estes dependentes das condições e conveniências locais, juntamente com a cojuntura econômica do país em que será implantada a PCH. Na complexidade do mercado, em que todos os setores são influenciados, deve-se atentar para os principais pontos que podem interferir no resultado da viabilidade do projeto de uma usina gerador, analisando a taxa de juros para o financiamento, os preços praticados no mercado por fabricantes de equipamentos e serviços, entre outros fatores. O objetivo desta dissertação é elaborar diagramas de custos de geração de energia em função da altura de queda e vazão liquídas, disponibilizadas no diagrama de utilização do catálogo fornecido pelo fabricante de turbinas com experiência no mercado de PCH. A construção dos diagramas tem o suporte de um programa denominado PB, elaborado para determinar os custos de geração, com base nos valores obtidos no diagrama de custos de investimento em PCH. Os principais componentes de uma PCH, juntamente com as características dos equipamentos são abordados. / To begin the technical and economic studies for installation of a Small Hidroelectric Plant, several factors should be analyzed, being these dependents of the conditions and local conveniences, togheter with the economic conjuncture of the country in that the Small Hidroelectric Plant will be implanted. In the complexity of the market, in that all the sections are influenced, it should be attempted for the main points tha can interfere in the result of the viability of the project of a generating power plant, analyzing the interest rate for the financing, the prices practiced in the market by suppliers of equipments and services, among other factors. The objective of this dissertation is to elaborate diagrams of energy generation costs in function of the fall height and liquid flow, showed in the user diagram from the catalog supplied by the manufacturer of turbines with experience in the market of PCH. The construction of the diagram has the support of a denominated program PB elaborated to determine the generation costs, with base in the values obtained in the diagram of investment cost in PCH. The main components of a PCH, togheter with the characteristics of the equipments they are approached.

The main topic of this diploma thesis on the theme "Evaluation capital project of development a logistics center -- Concept 2015" is the selection of two options for development a distibution warehouse. The methodological part of graduation thesis is focused on theoretical knowledge processing relating to issues of logistics center, investment decisions, financila analyses and method of funding of investments. In the practival part are processed requirements of logistics center, invesmtent and overhead costs for option of development distribution warehouse in Czech republic and for option development in Germany. Total costs for both possibility are funding of financial bank loans. At the conclusion are both of these evaluated by cash flow and net present value.

Main principle of the thesis is to create technical-economic model of municipal waste-to-energy plant. This model is suitable for different technical parameters of various incinerators and there is not necessary to create new model for each new incinerator. The model also includes basic economic aspects of technology and service of the municipal waste incinerator. The importance of municipal waste incinerator construction, their current situation and planned future in Czech Republic are also mentioned in the thesis.

<p>Utsikterna att kunna genomföra en återstart av de två små vattenkraftverk som behandlas i denna rapport år goda. Förutsättningarna är gynnsamma i så måtto att planerna för återstarten ligger väl i linje med praxis som etablerats genom avgöranden i de högre rättsliga instanserna gällande liknande fall. Ägaren planerar att driva verksamheten i stort sett så som den ursprungligen bedrevs, vilket visat sig betydelsefullt för att få återupptag av nedlagd vattenkraftverksamhet godkänt Dessa kraftverk är små, väldigt små. Detta betyder att investeringskostnaderna måste minimeras om det skall finns någon chans att uppnå en acceptabel återbetalningstid för investeringen. Några kostnader kan inte påverkas alls, till exempel anslutningen till elnätet. Vissa, såsom de för nya tuber, intagsgaller, samt kabel och utrustning till kraftverken, kan påverkas i någon mån genom att omsorgsfullt välja leverantörerna av utrustningen, samt välja de mest kostnadseffektiva (ofta liktydigt med de enklaste men ändå fungerande) lösningarna. Några få komponenter, såsom generatorn, kan gå att få tag på som begagnade, vilket hjälper till att hålla nere kostnaderna. Slutligen bör inte de pengar som finns att spara på att göra så mycket som möjligt av arbetet själv underskattas.</p> / <p>The prospects of achieving a restart of the two small hydropower plants studied in this report are good. The basic conditions are favourable in the sense that the plans for a restart are well in line with accepted procedures such as established by decisions in the highest courts regarding similar cases. The owner plans to run the operation in essentially the same way it was originally run, a circumstance which has proven to be important when seeking to get restart of discontinued hydropower activities approved. These power plants are small, very small. This means that investment costs has to be minimized if there is to be any chance of achieving an acceptable pay-off time for the investment. Some can't be affected at all, such as the cost for getting connected to the power network. Some, such as those of new tubes, intake bars and electrical wiring and equipment for the plants, can be affected to some extent by carefully choosing the suppliers of the equipment and choosing the most cost-efficient (in most cases synonymous with the simplest but yet functional) solutions. A few components, such as the generator, can possibly be obtained as used equipment, which helps keeping the costs down. Lastly, the potential of saving money by doing as much as possible of the work yourself should not be underestimated.</p>

Utsikterna att kunna genomföra en återstart av de två små vattenkraftverk som behandlas i denna rapport år goda. Förutsättningarna är gynnsamma i så måtto att planerna för återstarten ligger väl i linje med praxis som etablerats genom avgöranden i de högre rättsliga instanserna gällande liknande fall. Ägaren planerar att driva verksamheten i stort sett så som den ursprungligen bedrevs, vilket visat sig betydelsefullt för att få återupptag av nedlagd vattenkraftverksamhet godkänt Dessa kraftverk är små, väldigt små. Detta betyder att investeringskostnaderna måste minimeras om det skall finns någon chans att uppnå en acceptabel återbetalningstid för investeringen. Några kostnader kan inte påverkas alls, till exempel anslutningen till elnätet. Vissa, såsom de för nya tuber, intagsgaller, samt kabel och utrustning till kraftverken, kan påverkas i någon mån genom att omsorgsfullt välja leverantörerna av utrustningen, samt välja de mest kostnadseffektiva (ofta liktydigt med de enklaste men ändå fungerande) lösningarna. Några få komponenter, såsom generatorn, kan gå att få tag på som begagnade, vilket hjälper till att hålla nere kostnaderna. Slutligen bör inte de pengar som finns att spara på att göra så mycket som möjligt av arbetet själv underskattas. / The prospects of achieving a restart of the two small hydropower plants studied in this report are good. The basic conditions are favourable in the sense that the plans for a restart are well in line with accepted procedures such as established by decisions in the highest courts regarding similar cases. The owner plans to run the operation in essentially the same way it was originally run, a circumstance which has proven to be important when seeking to get restart of discontinued hydropower activities approved. These power plants are small, very small. This means that investment costs has to be minimized if there is to be any chance of achieving an acceptable pay-off time for the investment. Some can't be affected at all, such as the cost for getting connected to the power network. Some, such as those of new tubes, intake bars and electrical wiring and equipment for the plants, can be affected to some extent by carefully choosing the suppliers of the equipment and choosing the most cost-efficient (in most cases synonymous with the simplest but yet functional) solutions. A few components, such as the generator, can possibly be obtained as used equipment, which helps keeping the costs down. Lastly, the potential of saving money by doing as much as possible of the work yourself should not be underestimated.

Orientador: José Luz Silveira / Banca: José Nédilo Carrinho de Castro / Banca: José Rui Camargo / Resumo: Para iniciar os estudos técnicos e econômicos para instalação de uma pequena central hidrelétrica (PCH), vários fatores devem ser analisados, sendo estes dependentes das condições e conveniências locais, juntamente com a cojuntura econômica do país em que será implantada a PCH. Na complexidade do mercado, em que todos os setores são influenciados, deve-se atentar para os principais pontos que podem interferir no resultado da viabilidade do projeto de uma usina gerador, analisando a taxa de juros para o financiamento, os preços praticados no mercado por fabricantes de equipamentos e serviços, entre outros fatores. O objetivo desta dissertação é elaborar diagramas de custos de geração de energia em função da altura de queda e vazão liquídas, disponibilizadas no diagrama de utilização do catálogo fornecido pelo fabricante de turbinas com experiência no mercado de PCH. A construção dos diagramas tem o suporte de um programa denominado "PB", elaborado para determinar os custos de geração, com base nos valores obtidos no diagrama de custos de investimento em PCH. Os principais componentes de uma PCH, juntamente com as características dos equipamentos são abordados. / Abstract: To begin the technical and economic studies for installation of a Small Hidroelectric Plant, several factors should be analyzed, being these dependents of the conditions and local conveniences, togheter with the economic conjuncture of the country in that the Small Hidroelectric Plant will be implanted. In the complexity of the market, in that all the sections are influenced, it should be attempted for the main points tha can interfere in the result of the viability of the project of a generating power plant, analyzing the interest rate for the financing, the prices practiced in the market by suppliers of equipments and services, among other factors. The objective of this dissertation is to elaborate diagrams of energy generation costs in function of the fall height and liquid flow, showed in the user diagram from the catalog supplied by the manufacturer of turbines with experience in the market of PCH. The construction of the diagram has the support of a denominated "program PB" elaborated to determine the generation costs, with base in the values obtained in the diagram of investment cost in PCH. The main components of a PCH, togheter with the characteristics of the equipments they are approached. / Mestre

This diploma thesis is focused on several variants of original outside swimming pool in the town of Zábřeh for various variants of reconstruction from the point of view of the use of swimming pool material used in the territory of the Czech Republic. In the theoretical part are described structural factors of swimming pools from various points of view, as well as economic and investment analyses and factors. The practical part of this diploma thesis is mainly aimed to compare the prices. The comparison is based on the budget of reconstructions and possible investment return.

The aim of the work is to determine the investment costs of the tangible assets and coverage. Further, the work summarises the costs, profits and economical results. Another issue relies on the identification of the factors influencing the classification of the economical effectivity of the investment project and of the cosequent use of the information in the particular investment project in the field of health care and social services.