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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
271

Analýza působení termoplastových potrubí v zemním prostředí / Analysis of Thermoplastic Pipes in a Soil Environment

Ekr, Jan January 2019 (has links)
The doctoral thesis deals with an analysis of thermoplastics pipes in a soil environment, in particularly, pipes performed by using trenchless technologies. In the doctoral thesis, experiments of polyethylene pipes loaded by external hydrostatic pressure were performed. The aim of the experiments was to determine a behaviour and load-bearing capacity of the polyethylene pipes loaded by external hydrostatic pressure. For the experiments, a steel pressure chamber was designed and produced which allowed loading and observing a pipe during its loss of the stability. Mechanical properties of the pipe material were determined based on the tensile and bending tests. The series of detailed numerical analyses of the pipe experiments were performed. Various material models which take into account elastic, plastic and viscous behaviour of thermoplastic materials were used. In addition, series of standardized calculations of polyethylene pipes installed using trenchless technologies were performed. The aim was to create new design diagrams for practical assessment of these pipes placed in the partially deteriorated old pipes. In the case of the deteriorated old pipe, a numerical model for determination of design coefficients was created. These design coefficients were verified with standard values. Then, the results of the numerical model were compared with the results of the more complex numerical model which better take into account pipe-soil interaction of various soil types.
272

Energirenovering av flerbostadshus från miljonprogrammet genom LCC-optimering : En fallstudie av två byggnader i Linköping, Sverige / Energy Renovation of Multi-family Buildings from the Million Programme Using LCC-Optimisation : A Case Study of two Buildings in Linkoping, Sweden

Kindesjö, Viktoria, Nordqvist, Linda January 2019 (has links)
The content of greenhouse gases in the atmosphere is increasing resulting in climate change and efforts to stop the negative trend need to be intensified. The energy use in the Swedish residential and service sector constitutes 40 % of the total energy use of 378 TWh in the country. Nationally there is a target to reduce the energy use per heated area with 20 % to 2020 and 50 % to 2050. Energy renovation of buildings from the Million Programme is foreseen to be able to contribute to achieving the targets owing to the large building stock and energy efficiency potential. In the master thesis cost optimal energy renovation strategies are investigated for two multi-family buildings in Linkoping built during the Million Programme, one with an unheated attic and one with a heated attic. The thesis is carried out by using life-cycle cost optimisation (LCC-optimisation) by utilising the software OPERA-MILP, developed at Linkoping University. The aim of the thesis is to obtain the energy renovation strategy that is optimal from an LCC-perspective and to investigate the energy reduction and LCC. Optimal energy renovation strategies are also investigated for energy renovation to levels of the Energy Classes of the National Board of Housing, Building and Planning in Sweden and the stricter limits for nearly zero-energy buildings (NZEB) that will likely come into force in 2021. Greenhouse gas emissions and primary energy use are also investigated for the different cases with the purpose of putting energy renovation in relation to climate impact. Local environmental factors are used for district heating while electricity is assigned values based on the Nordic electricity mix and Nordic marginal electricity respectively. The current LCC and annual energy use is 2 945 kSEK and 133 MWh for the building with an unheated attic and 3 511 kSEK and 162 MWh for the building with a heated attic. The result shows that LCC can be reduced by approximately 70 kSEK and 90 kSEK respectively. The optimal solution constitutes of a window change from windows with U=3,0 W/m2°C to windows with U=1,5 W/m2°C and results in a reduction of the energy use by 13 % and 15 % respectively. LCC increases with 240 kSEK for the building with unheated attic and decreases with 18 kSEK for the other building when Energy Class D is reached. Energy Class C is attained through an increase in LCC by 300 – 590 kSEK and Energy Class B through an increase by 1610 – 1800 kSEK. It is not possible to reach Energy Class A or the future requirements for NZEB (55 kWh/m2Aheated) with the energy renovation measures that are implemented in OPERA-MILP. The largest energy reduction that can be attained is approximately 60 %. The most cost optimal insulation measure is additional insulation of the attic floor/pitched roof followed by additional insulation of the ground concrete slab. It was shown to be more cost efficient to change to windows with U=1,5 W/m2°C in combination with additional insulation compared to changing to windows with better energy performance. For greater energy savings additional insulation on the inside of the external wall is applied, while insulation on the outside of the external wall is never cost optimal. To reach Energy Class B installation of HRV is required which gives a large increase in cost. Less extensive energy renovation is needed to reach the energy classes for the building with heated attic compared to the building with unheated attic. The annual use of primary energy in the reference case is 22 MWh for the building with an unheated attic and 26 MWh for the building with a heated attic. The emissions of greenhouse gases are 18 tonnes CO2e and 22 tonnes CO2e per year respectively when the emission factor of the Nordic electricity mix is applied and 20 tonnes CO2e and 25 tonnes CO2e respectively when the Nordic marginal electricity is applied. The yearly primary energy use can be reduced with up to 7 MWh through energy renovation. When the energy renovation leads to an increase in electricity use the primary energy can however increase with up to 12 MWh. The yearly greenhouse gas emissions can be decreased with up to 14 tonnes CO2e. When Nordic marginal electricity is applied to estimate the emissions of greenhouse gases for an energy renovation strategy that leads to an increase in electricity use the result is less beneficial from a climate perspective compared to when Nordic electricity mix is applied.
273

Apropriação do espaço urbano e as políticas de intervenção urbana e habitacional no centro de São Paulo / Appropriation of urban space and intervention policies and urban house in downtown São Paulo

Ferreira, Paulo Emilio Buarque 16 April 2007 (has links)
Esta pesquisa visa desenvolver uma reflexão crítica a respeito das formas de apropriação atuais e desejáveis nos moldes de um uso democrático e socialmente justo dos espaços públicos na área central de São Paulo, dentro do contexto de re-apropriação da área por diferentes atores sociais. / This dissertation develops a critical reflection of the claims and uses by many social actors of public spaces in downtown Sao Paulo. It analyses current and potential approaches, following values of democracy and social justice.
274

Itinerário de uma transformação paisagística urbana. O Parque Terceiro Milênio e a estrutura ecológica urbana na cidade de Bogotá DC - Colombia / A journey of transforming urban landscape. Third Millennium Park and the ecological and urban structure in Bogota DC - Colombia

Dueñas Pinto, Nelson Domingo 14 October 2009 (has links)
A partir do ano 2000 cunhou-se no discurso do Ordenamento Territorial de Bogotá D.C. o conceito de Estrutura Ecológica, o qual foi interpretado como uma categoria fundamental no ordenamento espacial do território, com uma função específica: manter e conduzir a biodiversidade e os processos ecológicos essenciais do território. Os parques urbanos de grande escala que até antes desse ano eram visualizados como peças isoladas na superfície urbana, destinadas à recreação dos cidadãos incorporaram-se como um sistema essencial no ordenamento do território por meio deste conceito de Estrutura Ecológica; em consequência, a noção de parque urbano de grande escala ou metropolitano adquiriu um compromisso ambiental, que até os dias de hoje não tinha sido plenamente reconhecido. Neste contexto enquadra-se o Parque Metropolitano Terceiro Milênio, o qual foi concebido como uma obra de renovação urbana no setor de maior deterioramento físico, social e ambiental do centro da cidade, e foi estabelecido sobre o curso e ponto de confluência dos rios San Francisco e San Agustín, corpos de água de grande importância desde a fundação da cidade. Devido ao propósito com o qual foi concebido o projeto e a sua estratégica localização como parte integrante da Estrutura Ecológica de Bogotá, o Parque Terceiro Milênio foi uma grande oportunidade de contribuir para o melhoramento das condições do ecossistema da cidade, a recuperação do sistema hídrico natural, a renaturalização da rede de Corredores Ecológicos e a transformação da paisagem do centro de Bogotá. A simultaneidade de propósitos que convergiram na concepção, formulação e materialização deste Parque é exatamente o ponto de partida que motivou a pesquisa presente nesta dissertação. O Parque Terceiro Milênio reúne condições que o tornam uma oportunidade para a reflexão sobre os vínculos e as possíveis contradições que existem entre o discurso ambiental representado no conceito de Estrutura Ecológica e a formulação e materialização de um projeto concreto. É assim que a metodologia privilegia: uma análise do ideário presente nos documentos de formulação do projeto, para o qual se desenvolve uma leitura crítica do conceito de Estrutura Ecológica; uma avaliação em perspectiva histórica e em diferentes escalas, da forma como a cidade ocupou seu território; um exame dos estudos e desenhos dos três projetos que configuraram o ideário do Parque e sua relação com a Estrutura Ecológica; e uma análise integral da relação entre o parque e sua bacia hidrográfica. O desenvolvimento da pesquisa permitiu estabelecer, entre outros aspectos, a existência de uma fratura entre o discurso ambiental e o projeto executado, sendo pertinente à academia e à administração distrital lançarem um olhar mais amplo qualitativa e quantitativa sobre o sistema hídrico da cidade e, finalmente, sendo necessário implementar novas metodologias e elementos de análise que ressarçam as deficiências que se apresentaram na formulação e construção de projetos urbanos pertencentes à estrutura ecológica, como foi o caso do Parque Terceiro Milênio. / Since 2000 the concept of Ecologic Structure has been incorporated as part of the territorial reorganization of Bogota D.C., and is being interpreted as a fundamental category in the spatial reorganization of the territory, with a specific function: sustain and drive the biodiversity and the territorys essential ecological processes. The large scale urban parks which until that year were visualized as separated pieces in the urban landscape providing recreation to inhabitants- were incorporated as an essential system in the territorys order thru the concept of Ecological Structure; as such, the metropolitan urban park or large scale park acquired an environmental compromise that until then was not recognized. Under this context, the Third Millennium Metropolitan Park (2000-2005) was conceived as a piece of urban renovation in the area of the city presenting the most physical, social and environmental detriment in the downtown core and it was located where the rivers San Francisco and San Agustín meet. It should be noted that these two Rivers have been water bodies of great importance since the foundation of the city. Given the purpose of the project and its strategic location as an integral part of the Ecological Structure of Bogota, the Third Millennium Park was visualized as a great opportunity to contribute to the improvement of the citys ecosystem, the recovery of the natural hydrological system, the re-naturalization of the network of ecological corridors and the transformation of the downtowns landscape. The way of these diverse purposes came together during the conception, proposal and implementation of this park is precisely the starting point for this investigation. The Third Millennium Park meets the conditions that turn it into an opportunity to reflect about the linkages and potential contradictions that exist between the environmental speech represented by the concept of ecological structure- and the proposal and implementation of a concrete project. This is how the methodology benefits an analysis of the thoughts and ideas contained in the proposal documents of the project. For this reason the following actions are being conducted: a critical analysis of the Ecological Structure concept; an evaluation of how the city occupied its territory from a historical and scale perspective; research of the designs and studies of the three projects that conformed the conceptualization of the park and its relationship with the Ecological Structure; and a thorough analysis of the relationship between the park and the watershed. This research established among other aspects that there is a disconnect between the environmental speech and the implemented project, that it is pertinent that the scholars and the municipal administration perform a more comprehensive analysis quantitative and qualitative- about the hydrological system of the city, and lastly, that it is necessary implementing new methodologies and analysis elements to correct the deficiencies that were found in the proposal and construction of urban projects belonging to the ecological structure, as it was the case with the Third Millennium Park.
275

Entre fé e liberdade: catolicismo, operariado e ditadura no ABC paulista (1964-1985)

Damião Sobrinho, Felipe Cosme 24 September 2015 (has links)
Made available in DSpace on 2016-04-29T14:27:28Z (GMT). No. of bitstreams: 1 Felipe Cosme Damiao Sobrinho.pdf: 4521409 bytes, checksum: b6cb14824811415be44054c5711ab40e (MD5) Previous issue date: 2015-09-24 / The following text is a Theology master's degree about the relation between the Catholic Church and the Society in ABC Region from 1964 to 1985. The objetive of the research is to improve the church's action towards the social challenges in the region that precedes and comes upon the Second Vatican Council where the eclesiological conception approaches the catholicism in the contemporary world. The militar civil coup caused by unstable politics and the need of structural reform in the country during this period. The Catholic Church presence in Bishop Jorge Marcos de Oliveira and Bishop Cláudio Hummes's pastoral action, both of them were diocesan bishops of Santo André in the period and contributed to the reflection about the interpretation of the relations between temporal and spiritual power in an institucional transformation period. The conception of revolution developed by Hannah Arendt will help with the dissertation verification of main hypothesis, examining the conception of mission of the catholic religion in the ABC region in social transformation (working class moviment and dictatorial governement) and with their own identity formation / O presente texto, dissertação de mestrado acadêmico em Teologia, trata das relações entre Igreja Católica e Sociedade na região do ABC Paulista entre 1964 a 1985. O objetivo da pesquisa é salientar a ação da Igreja diante dos desafios sociais da região, nos períodos que antecede e sucede o Concílio Vaticano II, onde a concepção eclesiológica aproxima o catolicismo do mundo contemporâneo. Nesse mesmo período, ocorre no Brasil o golpe civil-militar, fruto do período de instabilidade política e a necessidade de reformas estruturais no país. A presença da Igreja Católica na ação pastoral de Dom Jorge Marcos de Oliveira e Dom Cláudio Hummes, bispos diocesanos de Santo André no referido período, contribui para a reflexão sobre a interpretação das relações entre poder temporal e espiritual num período de transformações institucionais. O conceito de revolução, desenvolvido por Hannah Arendt, ajudará na verificação da hipótese principal da dissertação, analisando a concepção de missão da religião católica no ABC na transformação social (movimento operário e governo ditatorial) e na formação de sua própria identidade
276

O patrimônio da cidade: arquitetura e ambiente urbano nos inventários de São Paulo da década de 1970 / The city heritage: architecture and urban surrounding in the inventories of the city of São Paulo in the decade of 1970´s.

Andrade, Paula Rodrigues de 30 November 2012 (has links)
Esta dissertação tem por objetivo a investigação dos trabalhos de inventário do patrimônio da cidade de São Paulo, realizados entre os anos de 1974 e 1978, que tinham o objetivo de identificar imóveis a serem preservados na Área Central e na Zona Leste da cidade. Procurou-se compreender estes trabalhos como parte integrante das novas abor-dagens no campo da preservação do patrimônio que estavam em gestação na capital paulista, tanto no que diz respei-to aos conceitos quanto às metodologias neles adotados. Os trabalhos de inventário, assim como, as ações efetivas para a preservação de imóveis são compreendidos como parte de uma nova sensibilidade em relação ao patrimônio da cidade, então em rápido processo de transformação em decorrência das demolições advindas da verticalização ou da implantação de grandes obras viárias e de infra-estrutura, como a implantação do metrô. Procura-se estabelecer os nexos entre esses estudos e as práticas de planejamento urbano e de regulamentação do uso do solo realizados no período. Foram investigados os critérios e conceitos defendidos pelos agentes dos inventários focalizados, procuran-do-se detectar as referências e os diálogos intelectuais mantidos com as experiências nacionais e internacionais, crité-rios considerados decisivos na formação dos novos discursos e métodos empreendidos, especialmente àqueles que contribuíram à construção, entendimento e afirmação do conceito de \"patrimônio ambiental urbano\", utilizado pelos agentes preservacionistas a partir desse período. / This work has as its goal to analyse the inventory works of the heritage of the city of São Paulo, performed between 1974 and 1978, which had as objective to identify real estates to be preserved in the Downtown and East areas of the city. While reviewing these works, it was persued to comprehend them as a fundamental part of the new ap-proaches in the field of heritage preservation in development in the São Paulo state capital, concearning either the concepts and the methodologies adopted in them. The inventories, as well as the effective actions for the preserva-tion of the selected properties, are taken as part of a new sensitivity towards the city patrimony, so far in a quick transformation process due to demolishings caused by verticalization or by the implantation of great road construc-tions or of infrastructure, like subway stations. The focus is to establish the logical aspects between these studies and the practices of urban planning and the regulation of the use of the ground performed in this period. The criteria and concepts defended by the focused inventory agents were studied, trying to detect the references and dialogues kept with national and international experiences, intellectual dialogues considered decisive in the formation of new criteria, speeches and undertaken methods, specially those that contributed to the construction and stating of the concept of \"urban environmental heritage\", used by preservational agents from this period on.
277

Nova ordem petista: estudo crítico da candidatura Haddad à prefeitura de São Paulo em 2012 / The Petista new order: an critical study of the Haddad candidature to the São Paulo prefecture in 2012

Nagao, Luís Fernando Casagrande 17 April 2015 (has links)
Made available in DSpace on 2016-04-26T14:55:19Z (GMT). No. of bitstreams: 1 Luis Fernando Casagrande Nagao.pdf: 2518487 bytes, checksum: a54c281ce23ca46528ad0024277cf8ca (MD5) Previous issue date: 2015-04-17 / Conselho Nacional de Desenvolvimento Científico e Tecnológico / The object of this dissertation is the Fernando Haddad s electoral campaign to São Paulo prefecture. To note the way that it happened. It´s a critical study approached by the multiples contexts and meannings which had composed it. On that time was in course the party s renovation of the Workers Party (PT). New names with a new profile that was testing their electoral viability. Also, the Workers Party was trying to change the municipal and national correlation of force to continue the political project that was developed by the federal governal. See the developed of this questions in the São Paulo election of 2012 is the intention of this project. Studying in a critical point of view the new petista moment / Esta obra versa sobre a campanha eleitoral de Fernando Haddad para a prefeitura de São Paulo em 2012. Estudando-a criticamente. Ao partir dos múltiplos contextos e significados que a compuseram, irá notar o modo como foi realizada. Estava na ordem dia a renovação partidária do Partido dos Trabalhadores (PT). Com novos nomes que possuíam um novo perfil e que teria sua viabilidade eleitoral testada. E também se almejava alterar a correlação de forças municipal e nacional para dar continuidade ao projeto político desenvolvido pelo governo federal. Observar o desenrolar dessas questões de fundo a luz da especificidade da eleição de São Paulo de 2012 é o que faz esse trabalho para assim lançar sua mirada crítica sobre o novo momento petista
278

ROT-avdrag ur ett småföretagarperspektiv : en studie av hur de nya reglerna med fakturamodellen uppfattas / Renovation deduction from a small business perspective : a study of how the new rules with the invoice system is perceived

Berg, Sandra, Wannes, Rebecca January 2010 (has links)
<p><strong>Bakgrund och problemdiskussion:</strong> ROT-avdraget står för Reparation och underhåll, Ombyggnad och Tillbyggnad och är en skattereduktion för privatpersoner på upp till 50 % av arbetskostnaden. Systemet har funnits i flera omgångar och det har skett en del förändringar. Den 1 juli 2009 infördes fakturamodellen vilken innebär att privatpersoner får skattelättnaden direkt vid köpet av tjänsten, det vill säga, kunden betalar endast hälften av arbetskostnaden till säljaren. Därefter får säljaren själv begära resterande belopp från Skatteverket. Fakturamodellen och dess system har varit ett hett diskussionsämne under den senaste tiden om huruvida den påverkar samhällsaktörer positivt eller negativt. Det har från småföretagens sida lyfts fram flera risker och problem med de nya reglerna.</p><p><strong>Syfte:</strong> Syftet med uppsatsen är att undersöka hur fakturamodellen och dess system uppfattas av småföretag. Syftet är också att ta reda på hur småföretag uppfattar att fakturamodellen förhåller sig till regeringens målsättning om att minska den administrativa bördan för mindre företag samt hur modellen går i linje med ROT-avdragets syfte att minska svartarbetet och öka efterfrågan inom byggsektorn.</p><p><strong>Metod:</strong> Denna uppsats bygger på en kvalitativ metod där intervjuer varit det centrala. Av totalt sju genomförda intervjuer har fem gjorts med småföretag inom byggbranschen. En intervju har genomförts med en redovisningskonsult samt en intervju med en rättslig expert på Skatteverket.</p><p><strong>Resultat: </strong>Studiens resultat tyder på att småföretagens administrativa börda har ökat avsevärt sedan fakturamodellens införande. Dessutom påverkas olika näringsgrenar olika mycket av modellen. Regerings syfte med ROT-avdraget gynnas av fakturamodellen då svartarbetet minskat och efterfrågan av tjänster har ökat. Införandet av fakturamodellen kunde dock ha gjorts bättre och studien tyder på att informationen har varit bristfällig.</p> / <p><strong>Background and problem discussion:</strong> For the purpose of this study, “ROT-avdrag” is translated into Renovation deduction. It is a tax reduction for individuals of up to 50 % of the cost of labour for repair and maintenance, and renovation and expansion costs. This system has been in use at several occasions, undergoing some changes. The new invoice system was introduced 1st of July 2009 which means that the customer deducts the tax at the point of purchase of the service. In other words, the costumer will only pay half the cost of labour to the seller. Consequently, it is now the seller who is required to request the outstanding sum straight from the Tax Office. The new model and its system has been a hot topic of whether it affects societal actors positively or negatively. Small businesses have highlighted several risks and problems with the new rules.</p><p><strong>Aim: </strong>The aim of this study is to examine how the invoice system is perceived by small businesses. It also aims to find out how small businesses perceive that the invoice system relates to the Government’s target of reducing the administrative burden on small businesses, and also to see how the invoice system complies with the target of the Renovation deduction, which is to reduce illegal employment and increase demand in the construction sector.</p><p><strong>Method:</strong> This essay is based on a qualitative approach in which interviews have been a central part. Of a total of seven completed interviews, five have been made with small businesses in the construction industry. One interview has been conducted with an accounting consultant and one interview with a legal expert from the Tax Office.</p><p><strong>Results: </strong>The result indicates that small businesses´ administrative burden has increased substantially since the invoice system was introduced. Furthermore, different industries are differently affected by the system. The Government´s target with the Renovation deduction has been benefited by the invoice system sinces illegal employment has been reduced and demand for services has increased. The introduction of the invoice system, however, could have been better; the study indicates that the information have been inadequate.</p>
279

The Life and Death of an American Block: A Dialogue with Entropy

Antanaitis, Micah Daniel 01 August 2011 (has links)
My goal in this thesis is to frame, through design, an existing environment in a manner that fosters the witness and embrace of the reality and beauty of decay—which acts as a marker of the passage of time. My intent is to engage in a careful renewal of a neglected, and largely forgotten, urban landscape, which does not ignore its temporal context. My hope is to explore the full potential of the life cycle of buildings and discover the lesson of mortality in modern American ruins.Things fall apart. This is a simple truth about the physical world that humanity inhabits, which surrounds, invades and defines the human condition. Because [or in spite] of this we live in a culture that values progress, newness, and speed, that proselytizes through marketing the belief that comfort can be found in surrounding oneself with new things, pushing reminders of death away. The current world of architecture and design nurtures this mentality, selling projects through the production of sleek renderings of pristine and clean objects, a state that will only last for a short time. I argue that, in spite of this mind-set, the realization of entropic inevitability is necessary to provide a healthy temporal context through which to view daily life. Its acceptance is crucial to an appropriate perspective on life and the human condition, allowing positive forward movement in the midst of the change and deterioration that define life. I hope to show how architecture can foster this acceptance through adaptive re-use which values and interacts with the marks of time and traces of past use. The question that I am positing ultimately is this: How can new architecture breathe life into neglected spaces while also preserving the found beauty of the state of its breakdown, what one might call its ‘character’? Can architecture take cues from and be molded and enlivened by the people, events and nature that it interacts with and is transformed by? Can architecture enact a resurrection that deftly navigates between outright neglect and sterile renovation? And what is the appropriate way to do this?
280

ROT-avdrag ur ett småföretagarperspektiv : en studie av hur de nya reglerna med fakturamodellen uppfattas / Renovation deduction from a small business perspective : a study of how the new rules with the invoice system is perceived

Berg, Sandra, Wannes, Rebecca January 2010 (has links)
Bakgrund och problemdiskussion: ROT-avdraget står för Reparation och underhåll, Ombyggnad och Tillbyggnad och är en skattereduktion för privatpersoner på upp till 50 % av arbetskostnaden. Systemet har funnits i flera omgångar och det har skett en del förändringar. Den 1 juli 2009 infördes fakturamodellen vilken innebär att privatpersoner får skattelättnaden direkt vid köpet av tjänsten, det vill säga, kunden betalar endast hälften av arbetskostnaden till säljaren. Därefter får säljaren själv begära resterande belopp från Skatteverket. Fakturamodellen och dess system har varit ett hett diskussionsämne under den senaste tiden om huruvida den påverkar samhällsaktörer positivt eller negativt. Det har från småföretagens sida lyfts fram flera risker och problem med de nya reglerna. Syfte: Syftet med uppsatsen är att undersöka hur fakturamodellen och dess system uppfattas av småföretag. Syftet är också att ta reda på hur småföretag uppfattar att fakturamodellen förhåller sig till regeringens målsättning om att minska den administrativa bördan för mindre företag samt hur modellen går i linje med ROT-avdragets syfte att minska svartarbetet och öka efterfrågan inom byggsektorn. Metod: Denna uppsats bygger på en kvalitativ metod där intervjuer varit det centrala. Av totalt sju genomförda intervjuer har fem gjorts med småföretag inom byggbranschen. En intervju har genomförts med en redovisningskonsult samt en intervju med en rättslig expert på Skatteverket. Resultat: Studiens resultat tyder på att småföretagens administrativa börda har ökat avsevärt sedan fakturamodellens införande. Dessutom påverkas olika näringsgrenar olika mycket av modellen. Regerings syfte med ROT-avdraget gynnas av fakturamodellen då svartarbetet minskat och efterfrågan av tjänster har ökat. Införandet av fakturamodellen kunde dock ha gjorts bättre och studien tyder på att informationen har varit bristfällig. / Background and problem discussion: For the purpose of this study, “ROT-avdrag” is translated into Renovation deduction. It is a tax reduction for individuals of up to 50 % of the cost of labour for repair and maintenance, and renovation and expansion costs. This system has been in use at several occasions, undergoing some changes. The new invoice system was introduced 1st of July 2009 which means that the customer deducts the tax at the point of purchase of the service. In other words, the costumer will only pay half the cost of labour to the seller. Consequently, it is now the seller who is required to request the outstanding sum straight from the Tax Office. The new model and its system has been a hot topic of whether it affects societal actors positively or negatively. Small businesses have highlighted several risks and problems with the new rules. Aim: The aim of this study is to examine how the invoice system is perceived by small businesses. It also aims to find out how small businesses perceive that the invoice system relates to the Government’s target of reducing the administrative burden on small businesses, and also to see how the invoice system complies with the target of the Renovation deduction, which is to reduce illegal employment and increase demand in the construction sector. Method: This essay is based on a qualitative approach in which interviews have been a central part. Of a total of seven completed interviews, five have been made with small businesses in the construction industry. One interview has been conducted with an accounting consultant and one interview with a legal expert from the Tax Office. Results: The result indicates that small businesses´ administrative burden has increased substantially since the invoice system was introduced. Furthermore, different industries are differently affected by the system. The Government´s target with the Renovation deduction has been benefited by the invoice system sinces illegal employment has been reduced and demand for services has increased. The introduction of the invoice system, however, could have been better; the study indicates that the information have been inadequate.

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