Dados experimentais de algumas propriedades de componentes do biodiesel nÃo podem ser obtidos experimentalmente ou sÃo escassos. Com isso, a utilizaÃÃo de mÃtodos preditivos torna-se fundamental para o cÃlculo de propriedades fÃsicas e termodinÃmicas de Ãsteres que compÃem o biodiesel. Neste trabalho, foram avaliados mÃtodos para o cÃlculo de propriedades crÃticas e do fator acÃntrico atravÃs do cÃlculo da densidade utilizando a equaÃÃo de Rackett-Soave. MÃtodos para o cÃlculo da temperatura normal de fusÃo e temperatura normal de ebuliÃÃo tambÃm foram avaliados. Os mÃtodos avaliados para a temperatura normal de fusÃo nÃo apresentaram bons resultados, com isso correlaÃÃes para esta propriedade foram propostas. TrÃs versÃes do mÃtodo GCVOL foram avaliadas, juntamente com a equaÃÃo de Rackett-Soave, para o cÃlculo da densidade de biodiesel. As quatro equaÃÃes apresentaram-se satisfatÃrias. PorÃm, a equaÃÃo de Rackett-Soave foi a Ãnica que apresentou comportamento fisicamente consistente para a densidade a altas temperaturas. A partir disso, a equaÃÃo de Rackett-Soave foi estendida para altas pressÃes. Dois modelos baseados no princÃpio dos estados correspondentes (Carmo1F e Carmo2F) foram propostos para a prediÃÃo de viscosidade de Ãsteres e biodiesel. O modelo de Ceriani tambÃm foi avaliado. Os modelos Carmo1F e Carmo2F apresentaram bons resultados para a viscosidade de biodiesel. No entanto, para Ãsteres o modelo de Carmo1F nÃo apresentou bons resultado e por isso nÃo deve ser utilizado para esse tipo de composto. O modelo de Carmo2F apresentou bons resultados apenas para Ãsteres saturados. O modelo de Ceriani apresentou bons resultados para Ãsteres, mas resultados piores que os modelos de Carmo1F e Carmo2F foram encontrados para biodiesel. AlÃm disso, quatro mÃtodos de contribuiÃÃo de grupos para o coeficiente de atividade foram avaliados para sistemas de equilÃbrio lÃquido-lÃquido contendo biodiesel + glicerol + Ãlcool (metanol ou etanol). Os mÃtodos que apresentaram as melhores prediÃÃes foram o UNIFAC-Dortmund e ASOG. Por isso, eles sÃo os mÃtodos indicados para a simulaÃÃo de equilÃbrio lÃquido-lÃquido de sistemas contendo biodiesel. / Experimental data for some properties of biodiesel components cannot be obtained or are scarce. Therefore predictive methods are fundamental tools for calculating physical and thermodynamic properties of esters in biodiesel. In this work, methods for critical properties and acentric factor were evaluated by the Rackett-Soave for density calculations. Methods for freezing temperature and boiling temperature have also been evaluated. Freezing temperature methods did not present good results. Therefore correlations were proposed for this property. Three versions of GCVOL method and the Rackett-Soave equation were evaluated for biodiesel density predictions. These four models presented satisfactory results. However, Rackett-Soave equation was the only that presented a physically consistent behavior for the density at high temperatures. Thereat, Rackett-Soave equation was extended to high pressures. Two models based on corresponding states principle (Carmo1F and Carmo2F) were proposed for viscosity predictions of esters and biodiesel. The Cerianiâs model was evaluated too. Carmo1F and Carmo2F models obtained good results for biodiesel viscosity. However, the Carmo1F model did not present good results for esters and, for this reason, this model should not be used for these components. The Carmo2F model presented good predictions for saturated esters viscosity. The Cerianiâs model presented good results for ester, but in comparison to Carmo1F and Carmo2F models, worse results have been obtained for biodiesel. Furthermore, four group contributions methods for activity coefficient were evaluated for liquid-liquid equilibrium systems composed of biodiesel + glycerol + alcohol (methanol or ethanol). The models that have output the best predictions were the UNIFAC-Dortmund and ASOG models. As such, these two models are recommended to simulated liquid-liquid equilibrium of biodiesel containing systems.

<p>Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?</p><p>Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler. Dessutom skulle ett försök till att framställa ny kunskap om hur koncernbidrag ska redovisas om det saknades en standard för detta.</p><p>Uppsatsens metod var en blandad kvalitativ utredning, där omfattande tolkning av sekundär data utgjorde den kvalitativa studien. Det empiriska materialet hade kvantitativa egenskaper eftersom det var en presentation av årsredovisningar av de bolag som är noterade på Stockholmsbörsen och finns på Large Cap-listan. Empirin syftade till att ge en bild över praxis och utgjorde inte en statistisk undersökning.</p><p>Slutsatsen var att koncernbidrag bör redovisas direkt mot eget kapital hos både givare och mottagare. Detta motiverades av att det rör sig om en transaktion mellan ett företag och dess ägare samt att det är svårt att definiera och därmed erkänna det som en intäkt eller kostnad i enlighet med fundamentala redovisningsteorier. Detta sätt att redovisa transaktionen strider varken mot IASB:s föreställningsramar eller mot svensk normgivning.</p> / <p>Group contributions are transactions with the aim to redistribute losses evenly within a corporate group by transferring profits and thereby decreasing the total amount of tax to be paid. In Sweden, accounting for group contributions is not directly regulated, but has been left to practice and recommendations, that in turn have proven to be in disagreement whether group contributions should be accounted for in the income statement or in the balance sheet. Since 2005, all listed companies, in accordance with European Union law, shall produce their consolidated financial statements according to the guidelines set forth by the International Accounting Standards Board. This study showed how the transition to accounting according to the rules of the IASB has affected the listed companies in their accounting of group contributions by examining if the IASB have any clear rules for how group contributions shall be accounted for, which category in the financial statements they can be assigned to, if there is no standard or if they according to the IASB should be left out of the financial statements altogether.</p><p>The purpose was to survey what historical development the regulation of accounting for group contributions have gone through, what practice there is and how it relates to Swedish and international rules. Furthermore, an attempt was made to produce more knowledge about how group contributions should be accounted for, if a standard was lacking.</p><p>The method of the study was a mixed methods research, where the qualitative study consisted of a comprehensive interpretation of secondary data. The empirical material had quantitative attributes, since it was a presentation of the financial statements by the companies from the Large Cap list of the Nasdaq OMX Nordic Stockholm market. The purpose of the empirical study was to present the practice and was therefore not a statistical study.</p><p>The conclusion was that group contributions should be accounted directly towards equity in the giving as well as the receiving company. This was motivated by the fact that it is a transaction between a company and its owners and that it is hard to define and thereby acknowledge it as a revenue or cost in accordance with fundamental theories of accounting. This way of accounting for the transaction is not in violation of either the conceptual framework of the IASB or Swedish norms.</p>

Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget? Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler. Dessutom skulle ett försök till att framställa ny kunskap om hur koncernbidrag ska redovisas om det saknades en standard för detta. Uppsatsens metod var en blandad kvalitativ utredning, där omfattande tolkning av sekundär data utgjorde den kvalitativa studien. Det empiriska materialet hade kvantitativa egenskaper eftersom det var en presentation av årsredovisningar av de bolag som är noterade på Stockholmsbörsen och finns på Large Cap-listan. Empirin syftade till att ge en bild över praxis och utgjorde inte en statistisk undersökning. Slutsatsen var att koncernbidrag bör redovisas direkt mot eget kapital hos både givare och mottagare. Detta motiverades av att det rör sig om en transaktion mellan ett företag och dess ägare samt att det är svårt att definiera och därmed erkänna det som en intäkt eller kostnad i enlighet med fundamentala redovisningsteorier. Detta sätt att redovisa transaktionen strider varken mot IASB:s föreställningsramar eller mot svensk normgivning. / Group contributions are transactions with the aim to redistribute losses evenly within a corporate group by transferring profits and thereby decreasing the total amount of tax to be paid. In Sweden, accounting for group contributions is not directly regulated, but has been left to practice and recommendations, that in turn have proven to be in disagreement whether group contributions should be accounted for in the income statement or in the balance sheet. Since 2005, all listed companies, in accordance with European Union law, shall produce their consolidated financial statements according to the guidelines set forth by the International Accounting Standards Board. This study showed how the transition to accounting according to the rules of the IASB has affected the listed companies in their accounting of group contributions by examining if the IASB have any clear rules for how group contributions shall be accounted for, which category in the financial statements they can be assigned to, if there is no standard or if they according to the IASB should be left out of the financial statements altogether. The purpose was to survey what historical development the regulation of accounting for group contributions have gone through, what practice there is and how it relates to Swedish and international rules. Furthermore, an attempt was made to produce more knowledge about how group contributions should be accounted for, if a standard was lacking. The method of the study was a mixed methods research, where the qualitative study consisted of a comprehensive interpretation of secondary data. The empirical material had quantitative attributes, since it was a presentation of the financial statements by the companies from the Large Cap list of the Nasdaq OMX Nordic Stockholm market. The purpose of the empirical study was to present the practice and was therefore not a statistical study. The conclusion was that group contributions should be accounted directly towards equity in the giving as well as the receiving company. This was motivated by the fact that it is a transaction between a company and its owners and that it is hard to define and thereby acknowledge it as a revenue or cost in accordance with fundamental theories of accounting. This way of accounting for the transaction is not in violation of either the conceptual framework of the IASB or Swedish norms.

No description available.

A knowledge of thermophysical properties is necessary for the design of all process units. Reliable property prediction methods are essential because reliable experimental data are often not available due to concerns about measurement difficulty, cost, scarcity, safety, or environment. In particular, there is a lack of prediction methods for solid properties. Predicted property values can also be used to fill holes in property databases to understand more fully compound characteristics. This work is a comprehensive analysis of the prediction methods available for five commonly needed solid properties. Where satisfactory methods are available, recommendations are made; where methods are unsatisfactory in scope or accuracy, improvements have been made or new methods have been developed. In the latter case, the following general scheme has been used to develop correlations: extraction of a training set of experimental data of a specific accuracy from the DIPPR 801 database, selection of a class of equations to use in the correlation, refinement of the form of the equation through least squares regression, selection of the chemical groups and/or molecular descriptors to be used as independent variables, calculation of coefficient values using the training set, addition of groups where refinement is needed, and a final testing of the resultant correlation against an independent test set of experimental data. Two new methods for predicting crystalline heat capacity were created. The first is a simple power law method (PL) that uses first-order functional groups. The second is derived as a modification of the Einstein-Debye canonical partition function (PF) that uses the same groups as the PL method with other descriptors to account for molecule size and multiple halogens. The PL method is intended for the temperature range of 50 to 250 K; the PF method is intended for temperatures above 250 K. Both the PL and PF methods have been assigned an uncertainty of 13% in their preferred temperature ranges based on comparisons to experimental data. A method for estimating heat of sublimation at the triple point was created using the same groups as used in the heat capacity PF method (estimated to have an error of 13%). This method can be used in conjunction with the Clausius-Clapeyron equation to predict solid vapor pressure. Errors in predicted solid vapor pressures averaged about 44.9%. As most solid vapor pressures are extremely small, on the order of one Pascal, this error is small on an absolute scale. An improvement was developed for an existing DIPPR correlation between solid and liquid densities at the triple point. The new correlation improves the prediction of solid density at the triple point and permits calculation of solid densities over a wide range of temperatures with an uncertainty of 6.3%. Based on the analysis of melting points performed in this study, Marrero and Gani's method is recommended as the primary method of predicting melting points for organic compounds (deviation from experimental values of 12.5%). This method can be unwieldy due to the large number of groups it employs, so the method of Yalkowsky et al. (13.9% deviation) is given a secondary recommendation due to its broad applicability with few input requirements.

On July 1 2010 new rules regarding cross-border group deductions came into force in Sweden. The rules are based on a series of judgements which were delivered by the Court of Justice of the European Union and subsequent rulings deriving from the Swedish Supreme Administrative Court. The new set of rules is supposed to make the Swedish group consolidation system in line with EU law in the area of cross-border group consolidations. The new rules allow a resident parent to deduct the losses stemming from its non-resident subsidiary but only if the subsidiary has exhausted all the possibilities to take those losses into account in its own state of origin and the losses cannot be utilized in the future by the subsidiary or a third party. Furthermore, the non-resident subsidiary needs to be liquidated for the parent to be able to show that the possibilities have been exhausted. However, before even considering whether the subsidiary has exhausted the losses there is one criterion that need to be fulfilled; the criterion of a wholly owned subsidiary. The criterion of a wholly owned subsidiary requires a resident parent to directly own its non-resident subsidiary without any intermediate companies and that shareholding must correspond to more than 90 percent. It is the requirement of a direct shareholding which post a concern to whether that criterion can be seen as in compliance with the case-law stemming from The Court of Justice of the European Union and the Swedish Supreme Administrative Court. After revising and analysing the case-law stemming from the Court of Justice and the Swedish Supreme Administrative Court it is the author’s belief that the criterion of a wholly owned subsidiary, due to the requirement of a direct shareholding, is not in conformity with EU law and cannot be justified by the justification grounds put forward by the Swedish government.

Vad gäller reglerna om tidigare års underskott utgör koncernbidragsspärren en spärregel till den annars gällande huvudregeln att tidigare års förluster får kvittas mot framtida vinster. Koncernbidragsspärren inträder vid ägarförändringar och innebär förenklat att ett underskottsföretag är förhindrat att, under en period om fem år, kvitta kvarstående underskott mot koncernbidrag som underskottsföretaget mottar från företag som inte ingick i koncernen före ägarförändringen (nya företag). Underskott som uppkommer efter ägarförändringen får dock kvittas mot koncernbidrag från nya företag. Uppsatsen syftar till att analysera och granska reglerna om koncernbidragsspärren ur ett företagsperspektiv, vilket innebär att uppsatsen ser till reglernas bakomliggande syfte och till hur reglerna fungerar vid en praktisk tillämpning. Uppsatsen har ett särskilt fokus kring i vilken turordning koncernbidrag ska beaktas vid avräkning mot befintliga underskott när ett underskottsföretag mottar koncernbidrag både från gamla och nya företag i en koncern. I RÅ 2008 ref. 69 ställdes frågan på sin spets och Högsta Förvaltningsdomstolen befäste en ny turordningsprincip där koncernbidrag från gamla företag ska beaktas före koncernbidrag från nya företag i koncernen. Det har genom uppsatsens analys av reglerna om koncernbidragsspärren påvisats att reglerna är svåra att tillämpa och i många fall råder det osäkerhet om hur reglerna ska tolkas. Det kan konstateras att problematik kvarstår avseende frågan om i vilken turordning koncernbidrag från så kallade gamla respektive nya företag ska beaktas vid avräkning mot befintliga underskott även efter RÅ 2008 ref. 69. En rådande osäkerhet om hur reglerna ska tolkas kan inte anses tillfredsställande ur ett företagsperspektiv och en översyn av reglerna vore välkommen. / According to the Swedish legislation tax losses can normally be carried forward and settled against future profits in the same company unlimited of time. However, a restriction of losses being carried forward may occur in situations where change of ownership is at hand. The restrictive rule prohibits offsetting tax losses in an acquired loss-making company against group contributions received from other group companies. The restrictive rule applies up until, and including, the end of the fifth year after the year when the restriction occurred. However, losses that occur after the change of ownership are possible to offset against group contributions from other group companies. The thesis aims to analyze and review the restrictive rule from a business perspective which means that the underlying purpose of the restrictive rule and how it works in practice is examined. The thesis has a particular focus on in what order group contributions should be considered when being offset against existing deficits when the deficit company receives group contributions from old and new companies in the corporate group. In the Swedish case law RÅ 2008 ref. 69 the Supreme Administrative Court laid down a new principle of order where group contributions from an old company should be regarded before a group contribution from a new company. Through the analysis of the restrictive rule it has been demonstrated that the rule is difficult to conform to and that there is an uncertainty regarding the interpretation of it. Through the analysis of this thesis it is established that, even after RÅ 2008 ref. 69, the complexity of problems remains concerning in what order group contributions from old respectively new companies should be considered when being offset against existing deficits. A such prescribed uncertainty regarding the interpretation of the restrictive rule cannot be considered satisfactory from a business perspective and a review of the rules would be preferable.