Intressenters agerande – vid ett undantag från revisionsplikt för små aktiebolag

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies’ accounts be audited. The other half thinks that they will adjust their demands that the accounts be audited to each specific company. Skatteverket trusts in the increasing number of samples to guarantee the quality with the companies’ financial reports.

A Map of Impoundments and Their Primary Purpose on Maine Rivers

http://digitalcommons.colby.edu/atlasofmaine2005/1007/thumbnail.jpg

Evaluation of the Conservation Lands of Maine Based on Presence of Habitat Suitable for Listed Species

“Conservation Lands” include both public and private lands that are devoted to the protection of wildlife and natural resources. “Listed Species” include federally and state endangered and threatened animals that are in danger of extermination in the state of Maine. The purpose of this study is to determine how well conservation lands are protecting the habitats of listed species. GAP data was used for 13 terrestrial vertebrate species indicating the presence or absence of suitable habitats. This data was compiled in GIS, generating a layer showing the number of listed species an area is suitable for. The areas that were suitable for at least one habitat were compared to answer three questions: (1) Is there is a difference between the presence and absence of listed species on protected lands and lands that are not protected? (2) Is there is a difference between the presence and absence of listed species on public lands managed by the state and the federal government and private land? (3) Is there is a difference between the presence and absence of listed species on lands protected under easements and lands that are protected fee simple? We found significant differences between all three categories. Conservation lands, private lands, and lands held under easement protect the habitat of listed species most effectively. We believe that this is due to the large number of private land trusts in the state of Maine and the effective management strategies of state lands.

Optimization analysis of dual-purpose systems

This paper aims to analyze dual-purpose systems focusing the total cost optimization; a superstructure is proposed to present cogeneration systems and desalination technologies alternatives for the synthesis process. The superstructure consists of excluding components, gas turbines or conventional steam generators with excluding alternatives of supplying fuel for each combustion system. Also, backpressure or condensing/extraction steam turbine for supplying process steam could be selected. Finally one desalination unit chosen between electrically-driven or steam-driven reverse osmosis. multi-effect and multistage flash should be included. The analysis herein performed is based on energy and mass conservation equations, as well as the technological limiting equation of equipment. The results for ten different commercial gas turbines revealed that electrically-driven reverse osmosis was always chosen together with both natural gas and gasified biomass gas turbines. (C) 2009 Elsevier B.V. All rights reserved.

Novel Aspects of the Purpose-Built Materials Strategy: Evidence of Topographic Template Effect and Oriented Attachment Growth Mechanism

Fundação de Amparo à Pesquisa do Estado de São Paulo (FAPESP)

Genetic parameters by Bayesian inference for dual purpose Jaffarabadi buffaloes

Knowledge of genetic parameters is essential for improved reproductive management and increased yield. Quantitative analysis of genetic parameters is lacking for many breeds of buffaloes. This article provides the first estimate of genetic parameters for dual purpose (meat and milk) Brazilian Jaffarabadi buffaloes, using Bayesian inference. Data on milk yield (MY), lactation length (LL), weight at 205 days (W205) and 365 (W365) days of age, and average daily gain (ADG) from 205 to 365 days of age were collected in two herds. Bivariate analyses (using the program MTGSAM) were performed with the Gibbs sampler to obtain estimates of variance and covariance. Average lactation milk yield and lactation length were 1 620.2 +/- 450.9 kg and 257.6 +/- 46.8 days, respectively, and the mean values for weight traits (kg) were 181.6 +/- 63.3 (W205), 298.04 +/- 116.1 (W365), and 0.73 +/- 0.35 (ADG). Heritability estimates (modes) were 0.16 for MY, 0.10 for LL, 0.43 for W205, 0.48 for W365 and 0.32 for ADG. There was a high genetic correlation (0.96) between milk yield and lactation length and very high genetic correlations (0.99) between the three growth traits. Our data suggest that both milk production and growth traits have clear potential for yield improvement through direct selection in this dual purpose breed. The selection for weight at an early age would be successful and selection for MY can be performed in the first lactation.

General criteria for selecting hydroelectric generating plant size at multiple-purpose projects

Includes bibliography

Influence of distance, geometry and number of control stations on quality of local geodetic networks for the purpose of georeferencing of rural properties

The implementation of local geodetic networks for georeferencing of rural properties has become a requirement after publication of the Georeferencing Technical Standard by INCRA. According to this standard, the maximum distance of baselines to GNSS L1 receivers is of 20 km. Besides the length of the baseline, the geometry and the number of geodetic control stations are other factors to be considered in the implementation of geodetic networks. Thus, this research aimed to examine the influence of baseline lengths higher than the regulated limit of 20 km, the geometry and the number of control stations on quality of local geodetic networks for georeferencing, and also to demonstrate the importance of using specific tests to evaluate the solution of ambiguities and on the quality of the adjustment. The results indicated that the increasing number of control stations has improved the quality of the network, the geometry has not influenced on the quality and the baseline length has influenced on the quality; however, lengths higher than 20 km has not interrupted the implementation, with GPS L1 receiver, of the local geodetic network for the purpose of georeferencing. Also, the use of different statistical tests, both for the evaluation of the resolution of ambiguities and for the adjustment, have enabled greater clearness in analyzing the results, which allow that unsuitable observations may be eliminated.

Youth purpose and life goals of students engaged in community and social activities

Purpose provides a moral compass for young people to apply their strengths and virtues in their lives. Deepen the studies about youth purpose may contribute to the design of new and more efficient moral education strategies, aiming the development of greater citizenship awareness, social justice and youth engagement in the construction of a society based on democracy, justice and social solidarity. This research paper explores the identification of life goals, the beyond the self or self-oriented purpose in life, a meaningful engagement in purposeful activities and the well-being and satisfaction with life in Brazilian youth engaged and not engaged in social and community issues.

Processing of measured acceleration response for SHM purpose

Structural Health Monitoring (SHM) is the process of characterization for existing civil structures that proposes for damage detection and structural identification. It's based firstly on the collection of data that are inevitably affected by noise. In this work a procedure to denoise the measured acceleration signal is proposed, based on EMD-thresholding techniques. Moreover the velocity and displacement responses are estimated, starting from measured acceleration.

General-Purpose Computing on Graphic Processing Unit (GPGPU): metodi e tecnologie per lo sviluppo di applicazioni

Microprocessori basati su singolo processore (CPU), hanno visto una rapida crescita di performances ed un abbattimento dei costi per circa venti anni. Questi microprocessori hanno portato una potenza di calcolo nell’ordine del GFLOPS (Giga Floating Point Operation per Second) sui PC Desktop e centinaia di GFLOPS su clusters di server. Questa ascesa ha portato nuove funzionalità nei programmi, migliori interfacce utente e tanti altri vantaggi. Tuttavia questa crescita ha subito un brusco rallentamento nel 2003 a causa di consumi energetici sempre più elevati e problemi di dissipazione termica, che hanno impedito incrementi di frequenza di clock. I limiti fisici del silicio erano sempre più vicini. Per ovviare al problema i produttori di CPU (Central Processing Unit) hanno iniziato a progettare microprocessori multicore, scelta che ha avuto un impatto notevole sulla comunità degli sviluppatori, abituati a considerare il software come una serie di comandi sequenziali. Quindi i programmi che avevano sempre giovato di miglioramenti di prestazioni ad ogni nuova generazione di CPU, non hanno avuto incrementi di performance, in quanto essendo eseguiti su un solo core, non beneficiavano dell’intera potenza della CPU. Per sfruttare appieno la potenza delle nuove CPU la programmazione concorrente, precedentemente utilizzata solo su sistemi costosi o supercomputers, è diventata una pratica sempre più utilizzata dagli sviluppatori. Allo stesso tempo, l’industria videoludica ha conquistato una fetta di mercato notevole: solo nel 2013 verranno spesi quasi 100 miliardi di dollari fra hardware e software dedicati al gaming. Le software houses impegnate nello sviluppo di videogames, per rendere i loro titoli più accattivanti, puntano su motori grafici sempre più potenti e spesso scarsamente ottimizzati, rendendoli estremamente esosi in termini di performance. Per questo motivo i produttori di GPU (Graphic Processing Unit), specialmente nell’ultimo decennio, hanno dato vita ad una vera e propria rincorsa alle performances che li ha portati ad ottenere dei prodotti con capacità di calcolo vertiginose. Ma al contrario delle CPU che agli inizi del 2000 intrapresero la strada del multicore per continuare a favorire programmi sequenziali, le GPU sono diventate manycore, ovvero con centinaia e centinaia di piccoli cores che eseguono calcoli in parallelo. Questa immensa capacità di calcolo può essere utilizzata in altri campi applicativi? La risposta è si e l’obiettivo di questa tesi è proprio quello di constatare allo stato attuale, in che modo e con quale efficienza pùo un software generico, avvalersi dell’utilizzo della GPU invece della CPU.

Lateral tires characterization: testing, analytical models and applications for aeronautic purpose

The lateral characteristics of tires in terms of lateral forces as a function of sideslip angle is a focal point in the prediction of ground loads and ground handling aircraft behavior. However, tests to validate such coefficients are not mandatory to obtain Aircraft Type Certification and so they are not available for ATR tires. Anyway, some analytical values are implemented in ATR calculation codes (Flight Qualities in-house numerical code and Loads in-house numerical code). Hence, the goal of my work is to further investigate and validate lateral tires characteristics by means of: exploitation and re-parameterization of existing test on NLG tires, implementation of easy-handle model based on DFDR parameters to compute sideslip angles, application of this model to compute lateral loads on existing flight tests and incident cases, analysis of results. The last part of this work is dedicated to the preliminary study of a methodology to perform a test to retrieve lateral tire loads during ground turning with minimum requirements in terms of aircraft test instrumentation. This represents the basis for future works.

Un sensore multi-purpose: l'accelerometro

questa tesi propone una prospettiva completa sull'accelerometro, descrivendone le caratteristiche le tipologie, gli utilizzi che se ne possono fare e gli ambiti di applicazione. Sviluppa anche argomenti che riguardano interfacce e piattaforme per l'interazione con il sensore e algoritmi machine learning.