Teses / dissertações sobre o tema "FastAI"
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Панченко, І. О. Н. М. Голего. "Програмний засіб автоматичного визначення вподобань відвідувачів веб-порталів". Thesis, Національний авіаційний університет, 2020. https://er.nau.edu.ua/handle/NAU/51153.
Nicklasson, Emma, e Erik Nyqvist. "Ansiktsautentiseringssystem med neuralt nätverk : Baserat på bildklassificering". Thesis, Karlstads universitet, Institutionen för matematik och datavetenskap (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-84338.
Face recognition using machine learning is a changing field and is used in many contexts in today’s society, for example as an authentication method in mobile phones. Most face recognition systems have had large budgets and strong developers behind them, but is it possible to create a working system with a limited amount of resourses and data? This project investigates how much data is required to produce a working face recognition module for an office environment based on image classification. This project used a pretrained Convolutional Neural Network (ResNet34), data collected with the help of the client, and an image database from NVIDIA. The results show that the amount of data required to produce and reliable model probably exceeds the amount that is reasonable to collect from the user.
Karlsson, Robin. "Taktikanalys Ishockey : Ishockeyns fasta situationer". Thesis, Gymnastik- och idrottshögskolan, GIH, Tränarlänken, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:gih:diva-2293.
Blomdell, Sebastian, e Boström Carl. "Byteskostnader på svenska fasta bredbandsmarknaden". Thesis, Karlstads universitet, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-35351.
Lindström, Joanna, e Frida Wilkman. "Patienters följsamhet till preoperativ fasta". Thesis, Luleå tekniska universitet, Institutionen för hälsovetenskap, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-79892.
Arvidsson, Sebastian. "RMA och det fasta kustartilleriet : En analys av diskussioner kring RMA och det fasta kustartilleriet". Thesis, Försvarshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:fhs:diva-2631.
During the 1990´s the liquidation of coastal fortifications accelerated. During the same period of time the concept of Revolution in Military Affairs is being implemented in Sweden, military technology is rapidly evolving and Swedish Armed Forces is transforming its organization from a large quantity - long mobilization, to a small mission-based armed force with high response. The purpose of the study is to analyze the relation between RMA and the liquidation of the coastal fortifications, through argumentative analysis and qualitative text analysis, by studying the publications of the Royal Swedish Academy of War Sciences. The result shows that costal fortifications are important even in a world characterized by RMA and modern technology. The costal fortifications were replaced by mobile units. They got liquidated before there time as well.
Eriksson, Freya. "Fasta uttryck i svenskt barnriktat tal". Thesis, Stockholms universitet, Institutionen för lingvistik, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-131237.
Edvinsson, Johan. "Slaget om Liège : lärdomar från fasta försvar". Thesis, Försvarshögskolan, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:fhs:diva-1607.
Germany invaded its western neighbour Belgium in august 1914. Belgium had declared herself neutral in the conflict between the central powers and the allied but was still invaded. The Belgian defence revolved largely around the political will to remain neutral and was therefore ill prepared in either direction. Germany’s first attack struck at the great fortresses outside Liège. The defence of this town was tied to the local forts, which had been erected some 40 years before. The outnumbered defenders with poorly executed preparations were able to perform well against the German might. The use of forts is an old practice in war but there are still lessons to be learned from its utilisation. This study is a theory constructive case study based on a quality text study. Therefore, the battle with its pros and cons of the use of forts are presented in an attempt to derive reasonable conclusions towards the use of fixed fortifications These facts led me to form a foundation of a theory on the usefulness of fixed fortifications.
Fasterud, Kamilla, e Mirjana Milinkovic. "Evidensbaserad omvårdnad i samband med preoperativ fasta". Thesis, Halmstad University, School of Social and Health Sciences (HOS), 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-949.
Patienter ska fasta inför elektiv kirurgi på grund av risken för kräkning och aspiration av ventrikelinnehållet till lungorna, oberoende av anestesimetod. Under de senaste decennierna har forskning gjorts angående preoperativ fasta och därigenom har riktlinjerna förändrats mot en mer liberal riktning. I den kliniska verksamheten är det idag mer regel än undantag att fasta från midnatt för patienter som ska genomgå elektiv kirurgi på förmiddagen och tidig eftermiddag, vilket dock inte styrks av evidens utan baseras mer på erfarenheter. Det finns stark evidens som stödjer att preoperativ fasta borde vara två timmar för vätska och sex timmar för fast föda. Sjuksköterskan är den som är ansvarig för patienternas omvårdnad i den kliniska verksamheten. Det är viktigt att sjuksköterskan gör en preoperativ bedömning av nutritions- och vätskestatus. Sjuksköterskans kliniska bedömning har stor betydelse för hur patienterna klarar det pre-, peri- och postoperativa förloppet. Syftet med litteraturstudien var att belysa användningen av evidensbaserad omvårdnad i samband med preoperativ fasta. Sökning av vetenskapliga artiklar gjordes i databaserna CINAHL och PubMed. Ur resultatet framkommer det att genomsnittstiden för preoperativ fasta fortfarande är 11-14 timmar. De vanligaste orsakerna till varför evidensen brister är ostrukturerade operationsprogram och oklara riktlinjer. Enligt lagar och författningar, ska sjuksköterskor kritiskt reflektera över rutiner och arbeta evidensbaserat. Ytterligare forskning behövs angående vårdpersonalens följsamhet av riktlinjerna i Sverige, samt om tillämpning av omvårdnadsdiagnoser skulle bidra till att individanpassad omvårdnad prioriteras när det gäller den preoperativa fastans längd.
Herbert-Brown, Geraldine. "Ovid and the Fasti : an historical study". Thesis, University of Oxford, 1990. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.314889.
Piso, Ioan. "Fasti provinciae Daciae I : die senatorischen Amtsträger /". Bonn : R. Habelt, 1993. http://catalogue.bnf.fr/ark:/12148/cb366695330.
Laitila, Johan. "Förbättrat underhåll av fasta korsningar i spårväxlar". Thesis, Luleå tekniska universitet, Drift, underhåll och akustik, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:ltu:diva-73545.
The railroad has made it possible for housing and work at various locations, by rail lanes, and the interest in rail freight transport is increasing. To maintain good status on the railroad, a lot of money is needed, while its availability affects many people. This makes it even more important with a robust railway facility, with high availability and good punctuality for both passenger and freight trains. Better planned maintenance enables longer useful life for all components of the railway facility. As part of the plant do railway S&C cause the highest cost in a track superstructure, with crossings as the most frequent component changes. Today, the useful life of fixed manganese crossings is too low, about 100 MBrt, since the expectancy is between 100 -500 MBrt. This is the basis for the work, where the purpose is to investigate how the preventive maintenance of fixed crossings in S&C can be better planned, performed and followed up to extend its useful life. Furthermore, the aim of the thesis work is to determine, through a current situation analysis, which includes current experiences, proposals for improved working methods and tomorrow's information gathering, which information will be required to better plan maintenance, and to determine which maintenance measures are necessary for the preventive maintenance of fixed crossings in S&C. Based on this, a maintenance plan with associated LCC is designed for fixed crossings in S&C. Furthermore, all maintenance measures in the maintenance plan must be planned at least 3 months in advance, and it is desirable that the maintenance plan should extend 36 months ahead. Initially, a zero-position analysis is performed, and work continues with suggestions for improved working methods. Both in terms of how and when maintenance is carried out on fixed crossings today outside in the railway facility. Finally, a maintenance plan is presented with intervals and the resources required for the maintenance actions to be performed. These actions include change of crossing, grinding in, grinding, welding, track direction/padding, shimming guardrail, changing of corkrubber and ballast cleaning. Compliance with the maintenance plan is a life cycle cost calculation, LCC, comparing work according to zero-position and work according to maintenance plan. The results from the work show that all entrepreneurs believe that lack of time in the track is a strong contributing factor to changing fixed crossings. This, along with proper preventive maintenance measures such as grinding in and preventive grinding to maintain profile, as well as verify track position and action when needed are not done. In addition, the contractor does not perform any follow-up on performed maintenance work, maintenance decisions are based largely on safety and maintenance inspections. This means that they work most correctively, with the action of inspection note. However, for exchange audit and systematic gear maintenance, experience, good local knowledge and good knowledge of the plant is the most important source of information for the entrepreneur today. The infrastructure owner also performs a certain delivery follow-up, but not sufficiently to ensure that they get what is ordered. Registration of all preventive maintenance measures should improve and simplify the infrastructure owner's follow-up. In addition, to enable more strategic maintenance planning, condition-based maintenance methods are required, with a view to gaining a better perception of degradation of the profile of a fixed manganese crossing. In addition, automatic machine measurements are required, which makes measurements reproducible and measurement data can be trend. Finally, the inadequate reporting of preventive maintenance measures in combination with the contractor's secrecy of exact maintenance costs, results in the maintenance cost for crossings not being reported at an aggregated and individual level.
Larsson, Fredrik, e Edis Ljajic. "Fascia Panel Redesign". Thesis, Halmstad University, School of Business and Engineering (SET), 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hh:diva-1624.
The purpose of this project has been to cut production costs for the fascia panels of
Getinge’s largest autoclaves. The cost for the stainless steel plates currently used is very
high. An alternative material solution could cut costs significantly.
In addition, improvements have been made to the instrument tower which is a central part
of the fascia panel. As a result of the new modular design in a new material the
instrument tower has been improved in several aspects.
Aycock, John Daniel. "Faster Tomita parsing". Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/ftp03/MQ34479.pdf.
Lindholm, Martin, e Fredrik Lundhag. "Förslag till nytt utförande av fasta ställbara fläkthjul". Thesis, Växjö University, School of Technology and Design, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:vxu:diva-2314.
Examensarbetet går ut på att frambringa några principkonstruktioner till axialfläktar med fasta inställbara skovlar åt
FläktWoods. Fläktarna det rör sig om är stora industrifläktar med en diameter mellan en och fem meter, som används för att
till exempel transportera ner luft i gruvor. Endast förslag till principkonstruktioner tas fram och ej en färdig produkt, syftet
med rapporten är i första hand att ge FläktWoods konstruktörer ett annat synsätt på problemet. Två olika delar av fläkten
undersöks, dels fästet av skoveln på hjulet, dels själva hjulet i sig. Tillvägagångssättet är att från formulerat problem tas
först några förslag fram, de utvärderas sedan och de bästa går vidare till nästa steg. Utvärderingen sker med hjälp av
produktförslagsdiagram samt genom diskussion med berörda parter. Efter det ritas några detaljerade versioner av de bästa
förslagen upp, vilka sedan är grunden för kraftanalyserna. Analyserna visar var de högsta spänningarna befinner sig och var
den svaga länken i konstruktionen är.
Avgränsningar inom arbetet är att endast en statisk dragkraft appliceras på modellerna under analyserna och ej någon
dynamisk kraft. Ytterligare en avgränsning är att vid kraft/spänningsanalyserna undersöks endast en del av fläkten, som
motsvarar ett fläktblad som är fäst vid en rigid del av ringen.
Resultatet visar att det endast är i några få punkter och områden som kraftansträngningen blir för höga i
principkonstruktionerna för det valda materialet.
The diploma work is about producing some construction proposal for axial fans with fixed adjustable blades for
FläktWoods. They are large industrial fans with a diameter between one and five meters. Which is used to, among other
things, transport air to mines and for the cooling in power plants. It’s only some proposal that shall be produced and not a
finished product, the purpose is mainly about giving the design engineers at FläktWoods a new way to look at the problem.
There are two different parts that are under consideration, the way the blade is mounted to the impeller and the construction
off a new impeller. The course of action is to from the discussion of the problem produce some proposals that will be
evaluated, the best of the proposals will go on to the next step.
The evaluation will be done with help of an assessment of solution variants and through discussions with the concerned
parties. The next step is to produce some models with more details of the best proposals, this models will be the foundation
for the force/stress analysis. The analysis shows where the highest stresses are located and where the weakest part of the
proposals.
Delimitations within the diploma work is that only a static force will be used during the analysis, and no dynamic force.
Another delimitation is that during the force/stress analysis only a part of the fan will be examined, that corresponds to one
fan blade that is mounted to a rigid part of the impeller.
The result shows that there is only a few point and areas where the forces/stresses are to large in the proposals, for the used
material.
Svensson, Anna. "Flödesmedierad artärdilatation – behövtimmars sex timmars fasta innan undersökning?" Thesis, Örebro universitet, Institutionen för hälsovetenskap och medicin, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-35703.
Jegendal, Ulrika, e Emilia Pettersson. "Preoperativ omvårdnad i samband med fasta inför kirurgi". Thesis, Uppsala universitet, Institutionen för folkhälso- och vårdvetenskap, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-381792.
Background: Preoperative fasting is necessary before anesthesia to reduce gastric contents and decrease the risk of aspiration. Although international guidelines recommend two hours fasting of liquids, many hospitals still practice nil-by-mouth after midnight. This might give an unnecessarily prolonged fasting which give the patient discomfort and insulin resistance. Aim: To examine preoperative care in connection with fasting prior to surgery. Method: A literature study with descriptive design based on 14 original articles selected from the databases Pubmed and Cinahl was used. The theoretical frame of reference for this study was Katie Eriksson's nursing theory regarding understanding of suffering and the drama of suffering. Results: Many patients fast longer than American Society of anesthesiologists (ASAs) recommended guidelines. Fasting more than two hours before surgery did not decrease the risk of aspiration and did not decrease the gastric volume. To give patients a high carbohydrate drink before surgery increased the patient's pre- and postoperative comfort. Conclusion: Through a more flexible working method during the planned operation, the length of the fast can be adapted to the patient's individual needs. In conjunction with planned surgery, carbohydrate-rich beverages can be a good complement to fasting to reduce the patient's suffering. The nurse is responsible for nursing care and should work evidence-based and ensure the patients' best and meet their needs. The nurse can use this as a basis for reducing the suffering associated with fasting.
Holmgren, Viktor, e Karl-Johan Vikmyr. "Detektion av fasta ekon vid vindmätning med SODAR". Thesis, Tekniska Högskolan, Högskolan i Jönköping, JTH, Datateknik och informatik, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-36490.
Syfte – Syftet med detta examensarbete var att underlätta sökandet efter ekon från fasta objekt, så kallade "fasta ekon", vid vindmätning med SODAR-teknik. Vidare var syftet att utreda om fasta ekon framträder olika under olika förutsättningar som: mätinstrumentets ljudlobsvinkel mot objektet som ger upphov till eko, mätfrekvens, luftens temperatur och den relativa luftfuktigheten. Metod – Data samlades in med två olika SODAR-instrument, AQ500 och AQ510, från företaget AQSystem på en testplats i södra Sverige, februari – april 2017. Data samlades in genom att installera instrumenten på olika avstånd, samt roterat åt olika riktningar, från ett stationärt objekt (en ca 100 m hög mast). Denna data genomsöktes sedan, både manuellt och med hjälp av Excel, efter fasta ekon och jämfördes med tidigare nämnda parametrar. En mjukvara som kan användas för att detektera fasta ekon utvecklades. Mjukvaran använder r-kvadratvärdet för en potensfunktion anpassad till insamlade data för att avgöra storleken på ett eventuellt fast eko. Resultat – Studiens resultat visade att SODAR-instrumentets ljudlobsvinkel mot ekoalstrande objekt hade relativt hög påverkan på fasta ekons styrka. När varsin ljudlob på instrumenten riktades direkt mot masten ökade det fasta ekot jämfört mot när ljudloberna var riktade vid sidan av masten. AQ510, som mäter med en högre frekvens än AQ500, påverkades mindre av fasta ekon än vad AQ500 gjorde vid simultana mätningar. Både luftens temperatur och den relativa luftfuktigheten hade svag korrelation med fasta ekons styrka. Därför drogs slutsatsen att just dessa atmosfäriska parametrar ej påverkar hur fasta ekon uppstår. r-kvadratvärdet för en potensfunktion anpassad till vinddata visades vara ett bra mått på magnituden av ett fast eko. När korrelationskoefficienten för r-kvadratvärdet och andelen vindprofiler innehållande fasta ekon i vinddata beräknades antog den värdet 0,995 vilket visar på en stark positiv korrelation. r-kvadratvärdet jämförs med ett tröskelvärde (som beror av antalet vindprofiler i data som analyseras) för att avgöra om ett fast eko orsakar störningar. En kontroll görs även där det de uppmätta vindvärdena jämförs med potensfunktionens värden för att hitta mindre avvikelser som kan ha orsakats av fasta ekon. Implikationer – Om examensarbetets resultat tas i beaktning kan det underlätta för både installatörer och utvecklare av SODAR-instrument. För installatören visar resultatet att fasta ekon kan minskas genom att rotera mätinstrumentet. För utvecklaren visar resultatet att fasta ekon kan minskas genom att välja en lämplig mätfrekvens. Om varken luftens temperatur eller den relativa luftfuktigheten påverkar fasta ekon nämnvärt kan detta visa på att vindmätning med SODAR-instrument är brukbart i varierande klimat. Även analytiker kan ha nytta av examensarbetets resultat i form av den mjukvara som utvecklats. Mjukvaran kan användas för att på ett mer effektivt sätt än tidigare upptäcka fasta ekon. Begränsningar – Datainsamlingen genomfördes under en begränsad period under sen vinter till tidig vår i södra Sverige. Därför har varken exceptionellt låga- eller höga temperaturer mätts upp. Examensarbetet begränsas ytterligare av att endast mätinstrument från företaget AQSystem av typen "multiple axis" har använts. Nyckelord – SODAR, vindmätning, fasta ekon, mätinstrument.
Presentationen har redan skett.
Fuenzalida, Tejos Alejandro Esteban, e Cantor Elena María Sansivirini. "FasTea : tea shop - Santiago". Tesis, Universidad de Chile, 2015. http://repositorio.uchile.cl/handle/2250/133184.
El ajetreado ritmo de vida de los jóvenes profesionales chilenos, producto de las exigencias del entorno y la competitividad, han hecho que cada vez el tiempo sea un recurso más escaso y a la vez valioso. Por su parte la tendencia nacional hacia una alimentación saludable, el deporte y el cuidado personal han cambiado los hábitos de consumo y comportamiento de cada uno de nosotros1 En este contexto propiciado por un aumento sostenido en PIB per cápita2 detectamos la oportunidad de poner a disposición de los clientes FasTea Shop Santiago, un modelo de negocio que escapa a la atención tradicional de una tetería. Nuestra oferta es una amplia variedad de té, distintos sabores, en formatos frio y caliente para beber en cualquier época del año. Preparados de manera más rápida que el promedio de las teterías, para servir o llevar en envases atractivos y funcionales. Atención amable y centrada en el cliente. FasTea resuelve la necesidad de beber té de calidad durante todo el año, sin perder tiempo. La clave del éxito de nuestro negocio se basa en tres pilares fundamentales, la ubicación estratégica de nuestro local y principal canal de venta y distribución, ubicado en la zona oriente de Santiago en un barrio oficinista por excelencia con gran afluencia de ejecutivos, la calidad de nuestro té y la rapidez en atención, preparación y entrega de nuestros productos con fuerte orientación al cliente. En síntesis FasTea le cambia el sentido al consumo tradicional de té en teterías, acercando a las personas a un consumo express, sin dejar de lado la calidad. FasTea se encuentra en etapa de creación, sus fundadores Elena Sansivirini Cantor y Alejandro Fuenzalida Tejos, ambos ingenieros con más de 7 años de experiencia laboral en la Industria Financiera y de Telecomunicaciones, comparten la pasión por la vida saludable y el deporte, por esta razón apuestan a que el proyecto será beneficioso para quien desee financiarlo. El objetivo inmediato es instalar el primer FasTea en la comuna de Las Condes, a la altura de Manquehue. Para lo cual es necesario invertir MM$9.3 que financiaran gastos operacionales como arriendo, sueldos, activos fijos, mobiliario y otros gastos como el diseño interno de nuestro local FasTea. Determinamos que tanto la inversión inicial del proyecto como capital de trabajo de nuestro primer local de FasTea Las Condes la realizaremos en un 100% con fondos propios por un valor de $ 9.363.224. El punto de equilibrio estimado en Las Condes es de 32.180 unidades de té anuales, a un precio promedio de $1.686 la unidad (500 ml). Consideramos un crecimiento de los ingresos de 5% anual, con costos variables proporcionales y un incremento de 2% en los gastos operacionales, tomando en cuenta futuros incrementos de salario, inflación, bonos, entre otros factores. Con estos supuestos obtenemos un margen de ventas de 81% y una utilidad neta promedio de 17% sobre las ventas durante los 5 años siguientes. El VAN obtenido es $36.098.677, lo que significa que el proyecto generará beneficio después del retorno del capital invertido en el proyecto, lo que se alcanzará al término del primer año de funcionamiento. La TIR es 119%, una vez descontados los flujos, y la tasa de descuento usada para nuestro proyecto es del 13,61%. Puesto que la inversión inicial se recupera al primer año, en el mediano plazo se espera crecer bajo el mismo modelo, abriendo un nuevo local en Providencia para lo cual se estima una inversión similar dependiendo el tamaño del local. Dado los plazos evaluados se requieren 8 semanas a partir de la decisión de inversión para implementar el negocio e inaugurar el primer FasTea Shop Santiago.
Berglund, Marcus. "Tidpunkten på dagen och metabolisk fastas inverkan på fysisk prestation". Thesis, Mittuniversitetet, Institutionen för hälsovetenskap, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:miun:diva-37371.
APOLLONIO, SILVIA. "I Fasti sacri di Sforza Pallavicino: edizione e commento". Doctoral thesis, Università Cattolica del Sacro Cuore, 2013. http://hdl.handle.net/10280/1850.
The commented edition of the unpublished and unfinished poem ‘I fasti sacri’, written by Sforza Pallavicino in the first years of his poetic activity, proposes new interesting information about Barberini’s circle in Rome, at the beginning of XVII century. Explicit definitions on poetic matter are in the ‘Discorso intorno al seguente poema’, with argumentations taken from the theoretical consideration on the epic poem by Tasso. On the model of Ovid’s ‘Fasti’, throughout seven cantos, each one anticipated by a subject in prose, the author covers the Christian calendar narrating the stories of some important saints and martyrs, in the same years of the revision of ‘Martyrologium Romanum’ promoted by the Pope Urban VIII. The poem, extremely close to ‘Poetica sacra’ by Giovanni Ciampoli but also in dialogue with other works of the classicism of Barberini’s circle, proposes itself as an alternative to Marino’s poetry, perceived like lascivious and mendacious. Notwithstanding an often polemic opposition to Secentismo, the text reveals some interesting consonances with Marino’s works, as well as with other authors of the moderate Marinism.
Jonsson, Christina. "Internprissättning : Royaltybetalningar från fasta driftställen till moderbolag i utlandet". Thesis, Jönköping University, JIBS, Commercial Law, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-85.
Uppsatsen har som syfte att undersöka gällande rätt för internprissatta royaltybetalningar från fast driftställe till moderbolag. Problemet är att varken korrigeringsregeln eller artiklarna 9 och 12 i modellavtalet är tillämpliga. Hur ser möjligheterna ut i den interna rätt för att förhindra att nämnda transaktion utnyttjas i skatteundandragande syfte? Kan artikel 7 i modellavtalet användas för att förhindra sådant?
Royalty beskattas som regel i inkomstslaget näringsverksamhet på grund av delaktighetstanken. Den innebär att royaltybetalningar räknas som del i fast driftställe beläget i Sverige. Korrigeringsregeln så väl som artikel 9 fastslås som icke tillämpliga på grund av kravet att avtal föreligger mellan parterna. Artikel 12 kan inte heller tillämpas då royaltyer från fasta driftställen hänvisas till artikel 7. Armlängdsprincipen är den röda tråden inom internprissättning och går ut på att alla transaktioner ska bedömas som om de gjorts mellan skilda enheter eller fristående bolag. Alla lagregler i uppsatsen bygger på denna teori.
Artikel 7 i modellavtalet är tillämplig på fasta driftställen och fastslår att inkomster som kan härröras till fasta driftställen ska beskattas i källstaten. I svensk praxis fastslås att korrigeringsregeln ska tillämpas i första hand, men när den möjligheten inte finns är nästa alternativ ofta uttagsbeskattning. Författaren fastslår att felaktigt prissatta royaltybetalningar från fast driftställe till dess moderbolag uppfyller kriterierna för uttagsbeskattning. Diskussionen om nya, alternativa lösningar undersöks där införandet av källskatt respektive slopande av skatten är de ledande åsikterna.
Författaren är av åsikten att uttagsbeskattningen utgör gällande rätt men att en förändring bör ske och medan ett slopande av skatten skulle vara den mest enhetliga lösningen, skulle en källskatt innebära ett bättre skydd mot skatteundandragande.
The purpose of the thesis is to investigate the law in force regarding transfer pricing of royalties from permanent establishments (PE) to a parent company. The problem occurs because neither the rule of adjustment (korrigeringsregeln) nor articles 9 and 12 of the OECD model convention are applicable. What pos-sibilities exists in internal Swedish law to prevent the PE and parent company from using transfer pricing of royalty payments to ease the tax burden? Can article 7 be used in hindering capacity in regards to such a transaction?
Royalties are generally taxed as income of business due to the principle of par-ticipation (delaktighetestanken), which means that the royalty is considered part of a PE situated in Sweden. The rule of adjustment as well as article 9 are ruled not to be applicable due to the lack of a legally binding contract between the parties. Article 12 point 3 directs royalties from PE’s to article 7 and is therefore not applicable in this situation. A basic principle in regards to transfer pricing is the so called arm’s length method and this is highly important in dealings with PE’s or associated companies to make sure that the transactions are han-dled at market price.
The application of article 7 was analyzed with the result that income related to the PE is taxed in the Source state and the Source stated is allowed to adjust the income of the PE if incorrect transfer pricing occurs with the purpose of tax evasion. The Swedish internal tax system has a possibility to extract withdrawal taxes (uttagsbeskattning) in some cases when assets are removed from a company or PE. The conclusion is that these rules apply when incorrectly priced royalties are moved from the PE to the parent company.
Alternatives are examined and the author comes to the conclusion that a source tax on royalties would facilitate the application of tax on royalties as well as prevent tax evasion. However, in light of the circumstances that approximately 90% of royalty payments exiting Sweden are submitted to different kinds of ex-emption to taxation, a complete abolishment of taxation on royalties would not be unreasonable.
Franze, Johannes, e Jonas Henriksson. "Nautiska behovet av fasta sjömärken längs Västkusten och Vänern". Thesis, University of Kalmar, Kalmar Maritime Academy, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-5702.
På uppdrag från sjöfartsverket har som examensarbete gjorts en kartläggning, bedömning och rekommendation avseende fasta sjömärken längs Västkusten och Vänern.
Bakgrunden är att Sjöfartsverket har inlett en utredning gällande dessa sjömärkens nautiska behov med tyngdpunkt för handelssjöfarten . Detta som en effekt av den tekniska och kommersiella utvecklingen som inneburit att farleder dragits om, nya tillkommit och äldre dragits in. En översyn av befintliga sjömärken är påkallat, då dess funktion och behov kan ifrågasättas.
Vårt examensarbete handlar om att utifrån ovan perspektiv belysa detta förändrade behov, som identifierats av Sjöfartsverket.
Vår uppgift i detta projekt har varit att ta fram underlag för hur en sådan bedömning kan ske samt för en begränsad kust sträcka genomföra bedömning utifrån de av oss framtagna bedömningsgrunderna.
Detta har skett utifrån både ett handels- och fritidssjöfartsperspektiv.
Elisamia, Mrikaria Steven. "Fasihi Simulizi na teknolojia mpya". Universitätsbibliothek Leipzig, 2012. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-100843.
Chmelik, Christian, Helge Bux, Jürgen Caro, Lars Heinke, Florian Hibbe, Tobias Titze e Jörg Kärger. "Faster by opposing the stream". Universitätsbibliothek Leipzig, 2015. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-185127.
Menzies, Lindsey. "Jigsaws and faster fractal pictures". Thesis, University of Glasgow, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.363150.
Bihler, Elmar. "Zeitbeschriftete Petri-Netze und FastAsy". kostenfrei, 2008. http://d-nb.info/994541783/34.
Faustino, Raquel 1987. "Fastos II : gênero e metapoesia". [s.n.], 2014. http://repositorio.unicamp.br/jspui/handle/REPOSIP/271110.
Dissertação (mestrado) - Universidade Estadual de Campinas, Instituto de Estudos da Linguagem
Made available in DSpace on 2018-08-27T13:22:04Z (GMT). No. of bitstreams: 1 Faustino_Raquel_M.pdf: 2240229 bytes, checksum: a6c00021bacda1e9637abfbf8c9a447f (MD5) Previous issue date: 2014
Resumo: Estudos mais recentes sobre a obra ovidiana têm nos mostrado como o poeta brinca com as convenções genéricas do sistema literário latino. Mesmo se recusando a compor uma épica ou a escrever uma elegia amorosa, Ovídio não deixa de recorrer a esses gêneros para compor uma elegia didática muito singular, os Fastos. Essa sempre intrigou seus pesquisadores no que diz respeito a sua classificação quanto ao gênero literário, pois, a despeito da importância do tema abordado ¿ o calendário romano ¿, o poeta adota o dístico elegíaco que, na tradição latina, era mais comumente empregado em obras amatórias. Ao tratar dessa aparente inadequação entre tema e metro, passagens metapoéticas parecem situar os Fastos acima da obra amatória anteriormente composta pelo poeta. Contudo, temos em diversas passagens trechos que nos remetem à poesia amatória ovidiana e trechos que fazem alusões a obras épicas. Sendo assim, com o objetivo de entendermos como características desses diferentes gêneros emergem nos Fastos, nosso trabalho se propõe, partindo de uma leitura intertextual, analisar como o poeta acomoda elementos épicos e referências a sua obra amatória em seu poema-calendário, levando em consideração os possíveis efeitos de sentidos que alusões a obras de outros gêneros trazem para esse texto ovidiano
Abstract: Recent studies about Ovid¿s works have shown how the poet plays with the generic conventions of the Latin literary system. Even refusing to write an epic poem or a love elegy, Ovid lays hold of these two genres to compose a very singular didactic elegy: the Fasti. This poem had always intrigued scholars who tried to sort it by its genre. Despite the importance of the theme ¿ the Roman calendar ¿ the poet adopts the elegiac couplets, a metre that, in Latin literary tradition, is associated with love elegies. Addressing this apparent strain between theme and metre, metapoetry passages seem to situate the Fasti above the love works that the poet had written before. Nevertheless, it¿s possible to find passages that evoke Ovid¿s love elegies and also to find allusions to epic poems. Therefore, to understand how characteristics of different genres emerge in the Fasti, our aim is to analyze how the poet accommodates epic elements and references to his love works in his didactic elegy. To do this, we propose an intertextual reading that could take into account possible meaning effects that allusions to other genres bring to this particular ovidian text
Mestrado
Linguistica
Mestra em Linguística
Chmelik, Christian, Helge Bux, Jürgen Caro, Lars Heinke, Florian Hibbe, Tobias Titze e Jörg Kärger. "Faster by opposing the stream". Diffusion fundamentals 16 (2011) 49, S. 1-2, 2011. https://ul.qucosa.de/id/qucosa%3A13786.
Zarambukas, Michalis. "Přestavba experimentálního vozidla Formula Faster". Master's thesis, Vysoké učení technické v Brně. Fakulta strojního inženýrství, 2011. http://www.nusl.cz/ntk/nusl-229715.
Kidane, Tesfaye Kebede. "Toward Faster and Quieter MRI". Case Western Reserve University School of Graduate Studies / OhioLINK, 2005. http://rave.ohiolink.edu/etdc/view?acc_num=case1118850517.
Ottosson, Markus. "Bränsleceller i fyrar - en alternativ energiförsörjning av fasta nautiska navigationshjälpmedel". Thesis, Linköpings universitet, Institutionen för teknik och naturvetenskap, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-97873.
Gee, E. R. G. "Astronomy as a literary device in the Fasti of Ovid". Thesis, University of Cambridge, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.599344.
Johnsson, Jakob. "Fasta driftställen på internet : Ett koncept på (juridiskt) lös grund?" Thesis, Umeå universitet, Juridiska institutionen, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-101645.
Brookes, Ian Nigel. "A literary commentary on the fifth book of Ovid's Fasti". Thesis, University of Newcastle Upon Tyne, 1992. http://hdl.handle.net/10443/404.
Faibre, Stivalet Humberto. "Proceso de mejora en una empresa familiar. Caso: Grupo Fasti". Thesis, Universidad de las Américas Puebla, 2013. http://catarina.udlap.mx/u_dl_a/tales/documentos/lad/faibre_s_h/.
Hanna, Yousif Rema, e August Hedman. "Flykten till bemanningsbranschen : Sjuksköterskors motiv att välja bort fasta tjänster". Thesis, Mälardalens högskola, Akademin för hälsa, vård och välfärd, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-43081.
Takman, Eric, e Josephine Karlsson. "Urbana prototyper - En flytande metod på väg mot fasta platsskapare". Thesis, Malmö universitet, Fakulteten för kultur och samhälle (KS), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:mau:diva-22519.
When urban construction projects are planned and cities are transformed, where will citizens’ knowledge of their surroundings come in? How do the citizens create or keep an attachment to the city’s places when their use and identity change? If the city is to be a universal right, it is required that it grows collectively. Therefore, citizens’ knowledge must be taken into account in the city’s development and in concrete urban construction projects. It’s hard to see how citizens will get a connection to these sites when they are shielded from the urban transformation for a long time. How can these places, instead of excluding citizens, become part of their everyday lives during the planning and construction process? How can citizens’ involvement in the planning and construction process help to build up the values for site’s future users?Jubileumsparken in Gothenburg uses a method the planners call space building. The work is based on linking citizens with the site during the planning of the new district in Frihamnen by creating urban prototypes. Prototypes open up for citizens to use and develop the site while it’s being planned and taking physical form. Because the prototypes are in a constant flow of use and conversion, new understandings of how planning can be and how the site can be created. Prototypes help move from something floating (plans, ideas, visions) to something solid.In the study we are asking the following questions: where does the idea of prototype projects come from? How has the idea emerged? How have prototypes evolved and changed? How do different actors understand and use prototypes and how do they work in Jubileumsparken?The prototypes themselves end up in a borderland between actors’ relations with the prototypes. The contrast of the actors’ relation to the prototypes makes it difficult to define what the prototypes really are, but by making the relationships solid for some time we can study them. When the prototypes are stable and the relationships will no longer be transformed, and no new relationships will be created, they may eventually have shifted to something fixed. But will they ever become permanent? Maybe they are just in a solid state for a while? They are fixed objects as long as no relationships are created or converted.
Ulenius, Johanna. "Möjligheter att kontrollera damning från fasta bränslen genom kemisk behandling". Thesis, KTH, Industriell ekologi, 2005. http://urn.kb.se/resolve?urn=urn:nbn:se:kth:diva-32673.
Igelsta district heating power plant produces heat, with mainly bio- and recycled fuels, toabout 200 000 people in the south of Stockholm. By using solid bio- and recycled fuels thetotal environmental effects are reduced, but local environmental effects include among othersairborne dust accumulation. Dust accumulation is a large local environmental problem atIgelsta power plant which constitutes risks for dust explosions and other inconveniences in theenvironment. This project has investigated the possibilities to reduce the dust, originating from solid bioandrecycled fuels commonly used at Igelsta power plant, by chemical treatment in addition tomechanical measures. Four dust suppression chemicals were at first chosen in the treatment ofsix of the most used fuels at Igelsta power plant, for small-scale tests in the laboratory.PiniDust ME which is a dust binder, proved to be the dust reduction chemical that in generalshowed the best effects considering direct dust suppression, repeated treatment and longlasting effect. Also pilot-scale tests were performed in the project on site. These experiments diverged fromthe laboratory tests because it is not only the chemical that affects the dust reduction, but alsothe design of the treatment system itself that influence what kind of dust that is controllable.Dust measurements were completed, both before and during the chemical treatments, close tothe three chosen different places where the bio-fuels were handled. The investigations withchemical treatment were carried out by a fogging system on waste fluff, foaming system onrecycled wood chips and treatment of peat pellets on the pocket of the quay where the fuels isfed into the transport line. Of the three tested equipments, only the fogging system gave a reduction of the dustconcentrationsin the waste fluff, while a treatment with the foaming system did not revealany difference in dust concentrations in the air. The pilot-scale test with PiniDust ME, whichwas the chemical with the best characteristics in the laboratory tests, had to be terminatedduring the survey. The cause to this is the treatment system that did not have the sufficientcapacity in relation to the fuel flow that is handled in the harbour. However, both the chemicaland the system are by far the most expensive alternative, why it anyway maybe not would beprofitable to use in the long run. In other respects, the pilot-scale tests exposed some drawbacks that are necessary to take intoconsideration when utilizing chemical treatment. On the whole, to make use of chemicaltreatment through an effectively functioning system, there is a need of an installation for heatand wind that should be used simultaneously during a treatment period. Further on, a systemalso requires personnel that are responsible for the service of the system and that the chemicalis readily available when needed. Since the tests were performed during winter-time, when the dust accumulation is at itslowest, better results can be achieved if further investigations would be completed duringother seasons e.g. spring or autumn. It could also be interesting to observe how a treatmentalready at the suppliers place or repeated treatments also on site could affect the dustconcentrations at the area of Igelsta district heating power plant.
www.ima.kth.se
Lundén, Philip. "Faster faster, cheaper cheaper : A study about how fast fashion brands have affected luxury brands". Thesis, Högskolan i Borås, Akademin för textil, teknik och ekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-12722.
Hagevi, Magnus. "Bakom riksdagens fasad /". Göteborg : Akademiförl. Corona, 1998. http://www.gbv.de/dms/sub-hamburg/24836815X.pdf.
Jansson, Anna, e Isabella Kjellin. "Äldre patienter som fastar på en kirurgavdelning - hur upplever de sin munhälsa?" Thesis, Uppsala universitet, Institutionen för kirurgiska vetenskaper, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412554.
Background: There is a correlation between poor oral health and several diseases, decreased quality of life and lowered wellbeing. The risk of poor oral health increases with rising age and disease. One of the most common oral problems is xerostomia, which is more frequent among elderly. Whilst fasting, xerostomia was often described as a problem. Due to a heavy workload and care priorities of health care staff, patients’ oral care may be neglected. Aim: The aim of this study was to examine how fasting elderly patients experience their oral health during hospitalisation at a surgery department. Method: A qualitative descriptive interview study based on semi-structured interviews. 27 patients over 65 years of age who were fasting or had fasted approximately 3 days during their hospitalisation at one of four different surgery departments were interviewed. The interviews were analysed using qualitative content analysis. Results: All patients experienced discomfort of some form related to the mouth during the period of fasting, most common was xerostomia in greater or lesser extent. Support and assistance regarding oral care were offered to various degrees and the care routines during the hospitalisation were not the same as at home. Information about xerostomia, remedies for it and oral care procedures were lacking. The health care staff did not always pay attention to the patients’ need for support in oral care. Patients rarely asked for support as they generally avoided asking for any help. Conclusions: Patients basic needs regarding oral care was not met. All patients included in this study experienced oral discomfort and xerostomia while fasting. Guidelines, routines and increasing information regarding oral care in the daily care work is needed. Specialist nurses play a key role in securing good oral care.
Jansson, Jessica. "Fasta formella grupper inom skolklassens ram : en metod att träna empati?" Thesis, Mälardalen University, Department of Social Sciences, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:mdh:diva-355.
Skolan är en viktig del av livet. Det är i skolan barnen interagerar med sina kamrater och lär för livet. Det kan också vara en farlig plats där psykiska problem och ohälsa utvecklas. Metoder har arbetats fram för att skapa förutsättningar för barnens socioemotionella välbefinnande, en målsättning som även ingår i läroplanen. En av dessa metoder är ”Fasta formella grupper inom skolklassens ram”. I föreliggande studie undersöktes metoden och dess effekt på empati genom intervjuer med 25 fjärdeklassare och deras lärare. Undersökningen visade att både barnen och läraren tycker att metoden verkar ge bättre sociala relationer i klassen genom bland annat fler vunna kamrater och ökad hjälpsamhet. Metoden förefaller således vara ett gynnsamt verktyg för att träna empati hos barn.
Kaesser, Christian. "The meaning of origins : Callimachus' Aetia, Propertius IV, and Ovid Fasti". Thesis, University of Oxford, 2005. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.417123.
Johansson, Ingvar. "Karakterisering av fasta heterogenabränslen : inverkan av metod för provtagning och provberedning". Thesis, Högskolan i Borås, Institutionen Ingenjörshögskolan, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-18997.
Uppsatsnivå: D
Atroshi, Raman. "Fasta driftställen och tekniska hjälpmedel : med ett särskilt fokus på servrar". Thesis, Stockholms universitet, Juridiska institutionen, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:su:diva-101668.
Mattsson, Karin. "Periodisk fasta : En kvantitativ studie om effekterna av 16:8 metoden". Thesis, Gymnastik- och idrottshögskolan, GIH, Institutionen för idrotts- och hälsovetenskap, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:gih:diva-4473.
Mrikaria, Steven Elisamia. "Kejeli na fasihi ya Kiswahili - Tanzania". Universitätsbibliothek Leipzig, 2012. http://nbn-resolving.de/urn:nbn:de:bsz:15-qucosa-90897.
Kejeli ni mbinu pana, ambayo huchukua nafasi kubwa na kutoa mchango wake si katika mazungumzo tu bali pia katika utoaji wa awazo yetu ya kila siku. Katika fasihi, mbinu ya kejeli imetumiwa na inaendelea kutumiwa na waandishi ili kuiwezesha hadhira/wasomaji wafikirie kwa undani suala linaloongelewa ili waweze kupata ujumbe uliokusudiwa kufikishwa kwao. Wamitila (2008: 409) anasema kuwa, kejeli ni mojawapo ya mbinu zinazotawala maongezi yetu hasa kutokana na uwezo wake wa kuficha hisia, maoni na mitazamo yetu sahihi. Kwa maoni ya Mbatiah (2001: 27), kejeli ni maneno yanayotumiwa katika matamshi kama hayo huwa ni ya kuchoma, kukata na kutia uchungu. Makala haya yanajadili kwa kina njia na mbinu mbalimbali zilizotumika katika kutumia kejeli katika fasihi ya Kiswahili. Mbinu inayoongoza makala ni ile inayoitambua kejeli katika hali ambapo kuna kinyume na Fulani katika usemi, hali au tukio. Suala la msingi katika makala haya ni kuonyesha jinsi mbinu ya kejeli ilivyooneshwa katika Kiswahili kuanzia kabla ya uhuru, baada ya uhuru, azimio la Arusha hadi wakati huu wa utandawazi kumeisaidia kwa kiasi gani jamii ya Kitanzania
Müller, Dirk. "Fasten und Feiern in altrussischen Klöstern". Universität Potsdam, 2013. http://opus.kobv.de/ubp/volltexte/2013/6804/.
Aggarwal, Charu C., Haim Kaplan e Robert E. 1948 Tarjan. "A Faster Primal Network Simplex Algorithm". Massachusetts Institute of Technology, Operations Research Center, 1996. http://hdl.handle.net/1721.1/5266.