Den 1 januari 2009 trädde en ny lagstiftning i kraft gällande ränteavdragsbegränsningar i syfte att förhindra skatteupplägg med ränteavdrag inom en intressegemenskap. Förändringarna innebar att en huvudregel infördes vilken stipulerar att bolag inom en intressegemenskap inte får dra av ränteutgifter avseende en intern skuld som hänför sig till förvärv av delägarrätter inom koncernen. Till huvudregeln infördes två undantag som stadgar att avdrag ändock får göras om särskilda krav är uppfyllda. Undantagen kom att benämnas tioprocentsregeln och ventilen. När det gäller tillämpningen av tioprocentsregeln ligger svårigheten i att utföra det så kallade hypotetiska testet där man ska beräkna till vilken skattesats det räntemottagande bolaget ska beskattas till om det endast hade haft ränteinkomsten som sin enda inkomst. Tillämpningsproblemet gällande ventilen är att det är en lagregel vilken vilar på domstolens subjektiva värderingar av affärsmässigheten i de uppkomna skuldförhållandena. Trots införandet av de nya reglerna uppmärksammade Skatteverket att skatteplaneringsförfaranden fortfarande föreligger varför ett nytt lagförslag nu har publicerats av Finansdepartementet. Förslaget innebär i kort tre stora förändringar av de nuvarande reglerna. Samtliga interna lån ska numera omfattas, en omvänd ventil införs vilken ger Skatteverket rätt att neka avdrag oavsett till vilken skattesats ränteinkomsten beskattas till samt att avdrag enligt ventilen endast ska kunna medges gällande ränteutgifter som betalas till bolag belägna i ett land inom EES eller till ett land vilket Sverige har ett skatteavtal med. Huruvida lagförslaget kommer att antas eller inte är i nuläget oklart. Flera remissinstanser har varit kritiska till förslaget, framförallt gällande den omvända ventilen då man anser att den leder till stor rättsosäkerhet. / On January 1st 2009, a new legislation was set in force with regards to deduction limitations on interests in order to prevent tax schemes with the use of interest deductions within a corporate group. The changes that were made imposed a general rule which stipulates that companies within a corporate group are not allowed to deduct interests regarding internal debts if that debt relates to an acquisition of shares in a company within the corporate group. To the general rule two exceptions were introduced which stipulates that deductions can be made if certain requirements are fulfilled. The exceptions were called the ten percent-rule and “ventilen”. Regarding the application of the ten percent-rule the difficulty lies in the performing of the so called hypothetical test in which you have to calculate to what tax rate the interest-receiving company will be taxed at if it only had the interest as it´s only income. The application problem regarding “ventilen” is based on the fact that it is a rule which rests on the Court’s subjective evaluation of the commercial reasonableness of the transaction. Despite the introduction of the new rules the Swedish Tax Authorities noticed that tax schemes still exists why a new proposal now has been published by the Ministry of Finance. The proposal contains in short of three major changes to the current rules. All internal loans are now covered, a reverse ”ventil” is introduced which gives the Tax Authorities a right to deny deductions regardless of what tax rate the income is taxed to and finally that deductions according to “ventilen” only will be allowed regarding interest payments to a country within the EEA or to a country which Sweden has a tax agreement with. Whether the proposal will be adopted or not is currently unclear and several respondents have been critical to the proposal.

ABSTRACT Comparative study of established test methods for aggregate strength and durabilityof Archean rocks from Botswana In the current situation, river sand is used for building of roads and as raw material forconcrete in Botswana. River sand is a finite resource and important to preserve as itacts as natural water purification, groundwater aquifer and protection against soil erosion.Mining of bedrock may be a good alternative to replace the river sand with crushed rock(aggregates) in concrete and as road materials.The main purpose of this thesis was to determine if the rock grain size can be usedas a parameter to indicate durability and rock strength. It was also of interest to find outif the grain size correlates with established technical analysis and strength test methods.This knowledge can be used as a prospecting tool when searching for new quarry sites inthe future.In this master’s thesis, rock samples from the Gaborone granite complex have beenanalysed to examine how established test methods and the mineral grain size correspondswith the rock strength. By comparing technical properties (Los Angeles (LA) value ,aggregate crushing value (ACV), aggregate impact value (AIV) and 10 percent fines aggregatecrushing test (10 % FACT)) with quantitative analysis (mineral grain size andmineral grain size distribution), it is possible to determine the mineral grain size correspondenceto rock strength. Generally the result show that more fine-grained granitesshow better technical properties than more coarse-grained granites. The calculated meangrain size show weak negative correlation to ACV value, and a positive correlation to LA-, AIV- and 10 % FACT values. Best correlation can be seen between mean grain size andLA values (R2= 0.61) and AIV values (R2= 0.58). Low mean grain size tend to give bettertechnical properties in form of lower LA- and AIV values. The cumulative distributioncurve show that a high concentration of very fine material or fine material tend to contributeto a lower LA value. The results indicate that equigranular rocks with low meangrain size contributes to good technical properties, but when it comes to uneven grainedrock more factors must be taken into account to estimate technical properties.

Submitted by Cláudia Bueno (claudiamoura18@gmail.com) on 2015-11-18T18:03:32Z No. of bitstreams: 2 Dissertação - Adriano Machado dos Santos - 2014.pdf: 9004500 bytes, checksum: 8843f32793f823e988a7913fedb9b4ca (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2015-11-19T14:25:06Z (GMT) No. of bitstreams: 2 Dissertação - Adriano Machado dos Santos - 2014.pdf: 9004500 bytes, checksum: 8843f32793f823e988a7913fedb9b4ca (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) / Made available in DSpace on 2015-11-19T14:25:06Z (GMT). No. of bitstreams: 2 Dissertação - Adriano Machado dos Santos - 2014.pdf: 9004500 bytes, checksum: 8843f32793f823e988a7913fedb9b4ca (MD5) license_rdf: 23148 bytes, checksum: 9da0b6dfac957114c6a7714714b86306 (MD5) Previous issue date: 2014-07-29 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / Electricity customers’ devices, connected to the secondary distribution network linked to distribution transformers belonging to the electrical energy distributor, modernize every year. These devices usually consist of components capable of processing energy and produce distortion at the load current. Thus these devices are typified as non-linear load and its effects influence the operation of the distribution transformers with implications for its lifetime. Therefore, this work presents the study of the influence of non-sinusoidal signals (distorted signals) in the lifetime of distribution transformers. In this sense equations are presented that allows to calculate transformers losses, their operating temperatures and estimate the percentage loss of life. To obtain results a computer program was developed in the numerical programming platform MATLAB based on the presented mathematical model. The developed program is supplied by data obtained from field as well as laboratory measurements. Results are also obtained by simulations. The focus of this study is the distribution system of the urban perimeter of the city Goiânia-GO. / Os aparelhos pertencentes aos consumidores de energia elétrica, ligados à rede de distribuição secundária conectados em transformadores de distribuição da distribuidora de energia elétrica, se modernizam a cada ano. Os referidos aparelhos normalmente são constituídos por componentes capazes de processar a energia e produzir distorção na corrente de alimentação. Deste modo estes aparelhos são tipificados como carga não linear e seus efeitos influenciam o funcionamento dos transformadores de distribuição com implicações no seu tempo de vida. Assim sendo, este trabalho apresenta estudo da influência de sinais não senoidais (sinais distorcidos) no tempo de vida destes transformadores. Neste sentido é apresentado equacionamento que permite calcular as perdas do transformador, suas temperaturas de operação e estimar a perda de vida percentual. Para a obtenção de resultados foi desenvolvido um programa computacional na plataforma de programação numérica MATLAB com base no modelo matemático apresentado. O programa desenvolvido é suprido por dados obtidos através de medições em campo e também de laboratório. Resultados são obtidos também por realização de simulações. O foco deste estudo é o sistema de distribuição do perímetro urbano da cidade de Goiânia-GO.

The aim of the thesis was through a new analysis of interviews with teachers of mathematics, to describe didactic practices used by teachers while teaching selected topics (namely, proportions, linear equations, divisibility, percent, symmetry, Pythagorean theorem ) and compare them with the practices reported in textbooks and other literature. First, teaching methods, teaching forms and the mechanism of concept development by M. Hejný are given. Based on the analysis of more than thirty interview, it was found that teachers use the usual didactic practices but also create their own methods and procedures. These methods and techniques are provided for each critical issue separately in the fourth chapter of the thesis. Furthermore, the content analysis of selected textbooks is given for each topic. Identified practices of teachers which they use in their teaching practice, form the result of my work.

The goal of this work is to describe approaches to financial market analysis and implement chosen approaches in automatic trading system in the MetaQuote Language environment for Metatrader platform. Another objective is to optimise the designed trading system and test additional rules to achieve maximum profit during minimalization risks.

This doctoral thesis is focused on the problem of investment decision making under uncertainty with computer support. On the basis of theoretical and empirical findings there was designed proposal of artificial intelligence tools implementation into the present methods of investment decision making under uncertainty. Constructive idea of this doctoral thesis is in fuzzy model of investment decision making for non-financial companies investments and implementation of this model into the knowledge base of expert system. Methodology of investment decision making under uncertainty was created on the background of mentioned practice of decision making about investment. Although from the first sight designed methodology appears to be complicated it has proved high effective in practice.

Objectives. Evaluate C-reactive protein (CRP) levels according to weight and physical activity. The study explored how changes in CRP were associated with baseline CRP, weight, and physical activity and changes in these variables. Methods. A randomized controlled study design assigned 348 individuals to the intervention or control group with measurements taken at baseline, 6 weeks, and 6 months of body weight, physical activity, and serum CRP levels. Participants attended an intensive 40-hour educational course delivered over a four-week period. Results. At baseline, CRP was negatively associated with total steps/week, and positively associated with weight, BMI, percent fat, and saturated fat at baseline. CRP significantly decreased through 6 weeks and also through 6 months for only those with high CRP at baseline. For those with high CRP at baseline, the decrease was significant for normal, overweight, and obese groups of people. Changes in weight or physical activity were not significantly associated with changes in CRP. Conclusions. Over 6 week and 6 month follow-up periods, the intervention failed to discriminate changes in CRP. Changes in CRP were only associated with baseline levels of CRP and BMI and were not associated with changes in any of the selected variables considered.

Uncertainty analysis is crucial to any thorough analysis of an engineering system. Traditional uncertainty analysis can be a tedious task involving numerous steps that can be error prone if conducted by hand. If conducted with the aid of a computer, these tasks can be computationally expensive. In either case, the process is quite rigid. If a parameter of the system is modified or the system configuration is changed, the entire uncertainty analysis process must be conducted again giving more opportunities for calculation errors or computation time. Modular uncertainty analysis provides a method to overcome all these obstacles of traditional uncertainty analysis. The modular technique is well suited for computation by a computer which makes the process somewhat automatic after the initial setup and computation errors are reduced. The modular technique implements matrix operations to conduct the analysis. This in turns makes the process more efficient than traditional methods because computers are well suited for matrix operations. Since the modular technique implements matrix operations, the method is adaptable to system parameter or configuration modifications. The modular technique also lends itself to quickly calculating other uncertainty analysis parameters such as the uncertainty magnification factor, and the uncertainty percent contribution. This dissertation will focuson the modular technique, the extension of the technique in the form the uncertainty magnification factor and uncertainty percent contribution, and the application of the modular technique to different type of energy systems. The modular technique is applied to an internal combustion engine with a bottoming organic Rankine cycle system, a combined heat and power system, and a heating, ventilation, and air conditioning system. The results show that the modular technique is well suited to evaluate complex engineering systems. The modular technique is also shown to perform well when system parameters or configurations are modified.

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