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Mervärdesskatt undantaget för förvaltning av investeringsfonder : Tillämpningssvårigheter avseende 3 kap. 9 § 3 st. 2 p. Mervärdesskattelagen medför rättsosäkerhetOlsson, Christoffer January 2013 (has links)
No description available.
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Gerenciamento de energia elétrica para otimizar a qualidade e a eficiência energética de grandes consumidores / Management of electric energy to optimize the quality and energy efficiency for large consumersCruz, Roberto Ribeiro de Azevedo 25 February 2014 (has links)
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Previous issue date: 2014-02-25 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / This paper presents the management of power system of a major consumer, with the objective of minimizing cost and waste of electric energy, as well as providing controling of the behavior of its system of distribution of electric energy, causing the consumer unit to be able to monitorise the energy received through the dealership and delivered to their users, seeking to attain good levels in quality and energy efficiency. The work was developed in a large consumer UFPB CAMPUS - I, through the analysis of information regarding its energy efficiency, and system management using electric power management equipment and techniques to better control the quality and efficiency desired. The results obtained with the management show details of the reduction in the monthly bill of the unit analyzed with the elimination of fines caused by low power factor, improvements in hiring demands and regarding the continuity of energy supply. Measures and solutions adopted in this study can be applied to other consumers with all the conditions to reach the expected results, respecting their particularities and their productive activities / Neste trabalho é apresentado o gerenciamento do sistema de energia de um grande consumidor, com o objetivo de minimizar custos e desperdícios de energia elétrica, bem como propiciar o controle do comportamento do seu sistema de distribuição de energia elétrica, fazendo com que a unidade consumidora venha a ter condições de monitorar a energia recebida através da concessionária e entregue a seus usuários buscando atingir bons níveis na qualidade e eficiência energética. O trabalho é desenvolvido em um grande consumidor, UFPB-CAMPUS I, através da análise das informações quanto a sua eficiência energética, do gerenciamento do sistema utilizando equipamentos gerenciadores de energia elétrica e de técnicas para maior controle da qualidade e eficiência desejadas. Os resultados obtidos com o gerenciamento mostram detalhes da redução na fatura mensal da unidade analisada com a eliminação de multas provocadas pelo baixo fator de potência, melhores condições na contratação das demandas e as melhorias quanto à continuidade no fornecimento de energia. As medidas e soluções adotadas neste estudo podem ser aplicadas a outros consumidores com todas as condições de se chegar aos resultados esperados, respeitando suas particularidades e suas atividades produtivas
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SISTEMA DE GERENCIAMENTO GEORREFERENCIADO PARA CONTROLE SANITÁRIO ANIMAL, BASEADO EM INTERNET COM USO DE SOFTWARE LIVRE / GEORREFERENCED MANAGING SYSTEM FOR ANIMAL SANITARY CONTROL BASED ON INTERNET USING FREE SOFTWAREVasconcellos, Cristhiano Bossardi de 06 February 2007 (has links)
The agents of animal diseases harm the human population in several ways, provoking diseases called zoonosis, in other words, the diseases that they are transmitted from the vertebrate animals to the man. The animal sanitary control is an activity of extreme importance for our society concerning the health and economy. The high number of establishments that they need to be fiscalized and the enormous amount of collected data, requests a lot of organization and they should allow managers of the fiscalization agencies to have fast access to updated
information. Many zoonosis demand fast actions and, for this, the avaliable spatial information is of fundamental importance to avoid higher economical-social damages.
However, the government agencies lack of specialized computer tools for the treatment of these data, mainly due to the costs of software licensing and hardware demands, hindering the work of sanitary administration. Now, with the development of the geotechnologies it is available a great variety of tools in free software, allowing fast and efficient access of these information. Among them WebGIS are inserted. They are the technologies, politics and
necessary people to promote the publication of geospatial data (group of integrated data) in Internet, making possible the user's interaction in the construction of maps and in the access to non spatial information. In this context, as a result of this work it was obtained a WebGIS,
integrating several solutions in free software to systematize the data of animal sanitary control of the State of Rio Grande do Sul, allowing the spatial visualization of the establishments, giving support to the managers to take decision and with reduced technological costs. / Os agentes de doenças animais prejudicam a população humana de diversas formas, provocando doenças que são as chamadas zoonoses, ou seja, as doenças que se transmitem
dos animais vertebrados ao homem. O controle sanitário animal é uma atividade de extrema importância para a nossa sociedade no que diz respeito à saúde e economia. O grande número de estabelecimentos que precisam ser fiscalizados e a enorme quantidade de dados coletados requerem muita organização e devem permitir que gestores dos órgãos de fiscalização tenham acesso rápido a informações atualizadas. São muitas as zoonoses que exigem ações rápidas e, para isto, a informação disponibilizada de forma espacial é de fundamental importância para evitar maiores prejuízos econômico-sociais. No entanto, os órgãos governamentais carecem de ferramentas computacionais especializadas para o tratamento destes dados, principalmente devido aos custos de licenciamento de software e exigências de hardware, dificultando o trabalho de gestão sanitária. Atualmente, com o desenvolvimento das geotecnologias, está disponível uma grande variedade de ferramentas computacionais em software livre que permitem o acesso rápido e eficiente a estas informações. Entre elas, estão inseridos os WebGIS, que são as tecnologias, políticas e pessoas necessárias para promover a disponibilização de dados geoespaciais (conjunto de dados integrados) na Internet, possibilitando a interação do usuário na construção de mapas e no acesso às informações não
espaciais. Neste contexto, como resultado deste trabalho obteve-se um WebGIS, integrando diversas soluções em software livre para sistematizar os dados de controle sanitário animal do Estado do Rio Grande do Sul, que permitem a visualização espacial dos estabelecimentos, e dão suporte aos gestores para tomadas de decisão, com custos tecnológicos reduzidos.
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EXPLORING THE EFFECTIVENESS OF THE PMBOK RISK MANAGEMENT PROCESS ON IT PROJECTS IMPACTED BY CRISIS EVENTS LIKE THE COVID 19 PANDEMICOsarhieme M Iyamu (12464409) 27 April 2022 (has links)
<p> </p>
<p>This research aimed to explore whether the PMBOK risk management process needs to change to facilitate successful project execution in the future, due to the impacts of the recent covid 19 crises. </p>
<p>The researcher conducted the SLR and found no specific result addressing the need to change the PMBOK risk management process. Nevertheless, this research showed that the project manager would need to be more flexible during the planning stage of the risk management process and expand the risk identification process to plan for significant disruptive risks like the covid 19. </p>
<p>The findings also suggest that project managers need to adapt to challenging situations in such a crisis. One vital theme was the need to provide psychological safety for employees. During disruptions, project managers would need to pay close attention to the effects of the crisis on individuals' psychology to ensure they work effectively </p>
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Employer prerogative from a labour law perspectiveStrydom, E. M. L. 03 1900 (has links)
In the sphere of labour and employment, "prerogative" is usually taken to refer to the "right to manage" an organisation. The right can be divided into those decisions which relate to the utilisation of the human resources of the organisation and decisions of an
"economic" or "business" nature. This thesis focuses on the first category of decisionmaking.
It is generally accepted by employers and trade unions that employers have the right to
manage employees. The legal basis for this right is to be found in the contract of employment which has as one of its elements the subordination of the employee to the authority
of the employer. This element affords the employer the legal right to give instructions and creates the legal duty for the employee to obey these instructions.
Employers' right to manage is, however, neither fixed nor static. The main purpose of
this thesis is to determine the extent of employers' right to manage employees. This is done by examining the restrictions imposed by the law {ie common law and legislation) and collective bargaining. The examination is accordingly focussed on what is Jett of
employer prerogative.
A number of conclusions are drawn from the examination. One of the most important conclusions reached is that, although most of an employer's common law decisionmaking
powers have been statutorily regulated, none have been rescinded. The employer has accordingly retained its decision-making power, albeit in a more restricted or limited form. This makes further restriction of its decision-making power through contractual
or statutory provisions or collective bargaining possible. It, however, also makes the lessening or even the total removal of these restrictions through future statutory provisions or collective bargaining possible. / Law / LL.D.
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"Att påverkas behöver inte betyda något negativt - Tvärtom, man får tänka till " : En studie om hur socialsekreterare påverkas av klienters negativa uppfattningar om socialtjänsten i sitt professionella arbete och privatliv / "Being affected does not have to mean anything negative - on the contrary, you get the opportunity to think" : A study of how social workers are influenced by clients' perceptions of the social services in their work and private lifeBerisha, Gresa, Höög, Johanna January 2019 (has links)
The purpose of this study was to understand what perceptions the social workers in the social services perceives the clients have about the social services and how this can affect the social workers in their work and private life. The data in this study was collected through a survey, conducted by social workers in six different municipalities. The study has been carried out through a mixed method research. The data was thereafter analyzed through a univariate analysis and a content analysis. The findings in this study shows that a majority of the social workers feel that the clients have bad perceptions about the social services. These are based on several factors, such as own experiences and feelings of shame. Media and rumors also play a significant role. Furthermore, the study also shows that the social workers are most affected in their work than in their private life. Another finding the study showed is that support from the director and the colleagues is a way for social workers to manage the clients' perceptions about them. Explaining and clarifying to the client and the public what the social service means, is an another way of managing it.
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Inversores fotovoltaicos conectados à rede com armazenamento de energia – classificação, recomendações técnicas e gerenciamento / Grid-connected photovoltaic energy storage systems – classification, technical recommendations and managementBellinaso, Lucas Vizzotto 08 March 2017 (has links)
Conselho Nacional de Pesquisa e Desenvolvimento Científico e Tecnológico - CNPq / Grid-connected photovoltaic systems with energy storage have features of conventional gridconnected
inverters and uninterruptible power supplies. In these systems, all elements, which
include photovoltaic generator, batteries, loads and electric grid, are connected to the same
equipment named multifunctional photovoltaic converter. As it is a recent technology, there
are many research opportunities in this theme, from classifications and standards to specific
problems. This study investigates this field in a comprehensive manner, proposing
classifications, technical recommendations and a power management strategy. Initially,
classifications are proposed considering system configuration and continuity of supply to the
loads. In the following, technical recommendations related to grid and load compatibility, as
well as safety technical recommendations, are proposed. The last proposal consists on a power
management strategy which defines the operation mode of the static converters and system
elements as a function of the energy scarcity. Experimental results of the power management
are presented in order to validate the proposals. In this way, this thesis contributes to the
development of multifunctional photovoltaic converters technology so that the distributed
generation becomes more independent of solar availability and can better collaborate with the
electric system. / Sistemas fotovoltaicos conectados à rede com armazenamento de energia são aqueles que
conjugam características dos inversores conectados à rede convencionais e de fontes
ininterruptas de energia. Nesses sistemas, todos os seus elementos, que incluem o gerador
fotovoltaico, as baterias, as cargas e a rede elétrica, são conectados a um mesmo equipamento
chamado de conversor fotovoltaico multifuncional. Por se tratar de uma tecnologia recente,
existem muitas oportunidades de pesquisa inédita no tema, desde premissas e classificações
básicas até a solução de problemas mais específicos. Este trabalho investiga o tema de
maneira abrangente, propondo classificações, recomendações técnicas e uma estratégia para
gerenciamento interno de potência dos conversores fotovoltaicos multifuncionais.
Inicialmente, classificações são propostas considerando a configuração do sistema e a
continuidade de fornecimento de energia às cargas. A seguir, são propostas recomendações
técnicas relacionadas à compatibilidade com a rede e com as cargas, além de recomendações
técnicas de segurança, baseando-se em normas existentes. A última proposta consiste em uma
estratégia de gerenciamento interno de potência que define os modos de operação dos
conversores estáticos e dos elementos do sistema em função da escassez de energia.
Resultados experimentais do método proposto para o gerenciamento interno de potências são
apresentados com o objetivo de validar as propostas desenvolvidas. Dessa forma, o presente
trabalho contribui com o desenvolvimento da tecnologia de conversores fotovoltaicos
multifuncionais, para que a geração distribuída de energia elétrica se torne mais independente
da disponibilidade solar e possa melhor colaborar com o sistema elétrico.
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Efektivnost e-learningu ve výuce účetnictví / EFFICIENCY OF E-LEARNING IN THE TEACHING OF THE ACCOUNTING, POSSIBILITIES AND LIMITATIONS, THE REQUIREMENT OF PERSONAL COMMUNICATIONTRČKOVÁ, Miroslava January 2015 (has links)
The aim of the thesis is to examine all aspects relating to the e-learning and information apply to the possibility of lifelong education in the field of accounting has just through e-learning. This is mainly on the evaluation of the effectiveness of e-learning in the teaching of accounting and the identification of the problematic circuits.
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Employer prerogative from a labour law perspectiveStrydom, E. M. L. 03 1900 (has links)
In the sphere of labour and employment, "prerogative" is usually taken to refer to the "right to manage" an organisation. The right can be divided into those decisions which relate to the utilisation of the human resources of the organisation and decisions of an
"economic" or "business" nature. This thesis focuses on the first category of decisionmaking.
It is generally accepted by employers and trade unions that employers have the right to
manage employees. The legal basis for this right is to be found in the contract of employment which has as one of its elements the subordination of the employee to the authority
of the employer. This element affords the employer the legal right to give instructions and creates the legal duty for the employee to obey these instructions.
Employers' right to manage is, however, neither fixed nor static. The main purpose of
this thesis is to determine the extent of employers' right to manage employees. This is done by examining the restrictions imposed by the law {ie common law and legislation) and collective bargaining. The examination is accordingly focussed on what is Jett of
employer prerogative.
A number of conclusions are drawn from the examination. One of the most important conclusions reached is that, although most of an employer's common law decisionmaking
powers have been statutorily regulated, none have been rescinded. The employer has accordingly retained its decision-making power, albeit in a more restricted or limited form. This makes further restriction of its decision-making power through contractual
or statutory provisions or collective bargaining possible. It, however, also makes the lessening or even the total removal of these restrictions through future statutory provisions or collective bargaining possible. / Law / LL.D.
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"Man får inte vara en robot" : Hur socionomer hanterar arbetets emotionella påfrestningar. / "You can not be a robot" : How social workers manage the emotional strain of social work.Eriksson Rosenqvist, Petra, Johansson, Annie January 2018 (has links)
Social work involves working intimately with clients who are or have previously found themselves in difficult life situations. The intimate work with clients is one of the reasons why the social work is considered emotionally demanding. The aim of the study is to highlight how social workers are influenced by clients emotions, as well as increase the understanding of how social workers can manage the emotional strain that an intimate work with clients can cause. Based on a qualitative research effort and qualitative interviews with seven social workers from “individual and family welfare” in the southeast of Sweden. When analysing the empirical data, three main themes emerged: the emotional work of social workers, management of emotions during the interaction with clients and strategies for managing emotional strain. Goffman´s theory of dramaturgy as well as Lazarus and Folkman´s theory of coping strategies are used to create an understanding of the research problem. Results of the study show that collegial support was deemed to be a common strategy as well as the most significant for managing emotional strain.
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