En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås.

The contribution of biofuels to the total consumption of energy in Sweden must increase to 49 % in order to meet the goals for the year 2020 set by the European Union. In order to do so, improved information systems are needed to support the business processes within delivery scheduling between customers and suppliers.Enterprise Architecture (EA) is a concept to enable the alignment of Business processes and Information Systems. EA is the framework for the architectures of business, information and applications. With a comprehensive view of the architectures, an Information System aligned with the Business processes can be enabled. The first step in the development of an Information System is documenting the business processes.The goal of this study is to clarify a generic sequence of activities performed within the delivery scheduling process and the information needed to perform the activities.Data for the study was collected through qualitative interviews, first through a meeting with the respondent and after that a following telephone interview with in total 5 suppliers and 6 customers of biofuels.

Today  Real  estate  companies  face  the  challenge  where  extensive  renovations  on  existinghousing built before 1980 must be performed. Conditions have changed and the housing need performance-­?enhancing measures that meet today's quality. With a current renovation rate,  it  would  take  30  years  to  meet  the  renovation  needs.  The  renovation  rate  must therefore rise dramatically, which requires the real estate companies to act consistently in accordance with commercial principles and in an economically, socially and environmentally responsible way.The  paper  discusses  renovation  strategies  in  four  municipal  housing  companies  in  the Stockholm  suburbs.  The  report  includes  surveys  of  four  ongoing  renovation  projects; Fastighets AB Förvaltaren in Sundbyberg project Hundloken 3, Stiftelsen Signalisten in Solna project Ritorp, Sollentunahem in Sollentuna project Svalgången och Väsbyhem in Upplands Väsby project Dragonvägen. The main purpose of this study was to analyze the practices of redevelopment projects.

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

Business valuation is something that has been more general and discussion around this subject is very common. The discussions often revolve the various principles and procedures that a business appraiser can apply when a valuation of a business should be done. When there are different evaluation methods there are also resulting in an assumption that there are not so easy to create a complete objective business value. The individual evaluator choice of method will determine the result of the business value. The global world for each business has been more uncertain and turbulent/changeable which have tended to exacerbate the work for the evaluator to determine a business value.

The purpose of this paper is to see how differences are handled in preschools, with a focus on children with homo- or bisexual parents. By doing this we wanted to see how the conditions for a child with homo- or bisexual parents looks like, in order to have their family conditions mirrored, confirmed and visualised in the preschool.The foundation for the discussion is a questionaire which has been answered by 229 preschool workers from 24 different preschools in the City of Stockholm. The result of the questionaire has been handled in a statistics program. Our analysis is based on the statistical numbers and the written replies to the open questions in the questionaire.As a theoretical starting point we have used Iris Marion Young?s ideas about how our society is coloured by an ideal of similarity that defines liberation as the transcendence of group difference, where the dominant group cannot see how their perspective is just one of several perspectives.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

As a part of Göteborg Energi?s work towards a smarter electric grid, the company has chosen to investigate the possibilities of automation in their middle voltage grid. In Europe, there are example cases where these technologies already are installed which many articles on the CIRED conference 2011 proved. Netcontrol Oy in Finland has, together with Tekla, created an automated SCADA system that Vattenfall in Finland today uses. The grid mainly consists of 10 kV open loop fed city grid and this automation is mainly designed for this type of grid.

The purpose of this study is to examine the effect the Nazi threat had on the swedish labour movement between 1932 and 1939 and to enrich what kind of pre-understanding they had about the fall of the Weimar Republic and the upcoming and effects of the Third Reich.Brought by the development in Germany, a debate and struggle took place in the Social Democratic journal Tiden over the meaning of concepts and there ability, in the hands of demagogs, to overthrow democratic structures. The concept of socialism and its concepts attribute play a major part in this investigation. By establishing fields of tension such as - nation vs internationalism, socialism in theory and in practice, political democracy vs evolved democracy and the diverse principles of neutrality, the first principle meaning the defending of national boarders, the other meaning not only defending your own country but taking an active part in defending democracy in the world - I was able to observe the movement and change of concepts within this fields. The result showing that the concept of socialism and near related attributes, in the hands of national socialists had undertaken a wast change of meaning, which applied in the Swedish debate threatened to undermine the power and force of the Social Democrats applied in the political discourse in Sweden. To defend itself and strengthening the Social Democratic hegemony as well as maintaining the goal of evolved democratic expansion, they were forced to win the confidence and votes of the middle class.

Since the beginning of the new millennium, China has opened itself to the outside world and in an enormous pace increased its contacts and relationships with other countries. The trigger to these dramatic changes of economic and foreign policies is the insight that China can no longer sustain its rapid economic growth, largely based on industrial production, on energy and raw materials from China alone.Good relations with African countries have been of highest priority in China?s strategy of ?Going global?. The new African policy is based on the two principles of mutual benefit and non-interference in internal affairs ? as opposite to the West?s strategy of structural adjustment programmes (SAP), which include massive interference in internal affairs.

The transformer is one of the most common and most important electric machines for power companies. Cost of investment and the economic worth of a transformer are counted in millions of SEK. Because of that, proper maintenance actions that may lead to longer technical life time should be the aim in all situations.The aim with the report was to perform transformer diagnosis by dissolved gas analysis on Umeå Energi AB´s power transformers and a risk assessment. The report should also contribute to longer life time for the transformers.Oil samples were taken from each transformer two times. The first sample in summer 2013 and the second in April 2014.

Due to a constantly increasing competitive pressure it is of great importance to constantly strive for improvements in order to gain competitive advantages. Lean Production is a concept that has been introduced with the aim to minimize waste and increase profitability. The purpose of this report is therefore to investigate how to perform effective planning according to the principles of Lean Production, in companys with customer exclusive products, through a case study at Sandvik Mining and Construction (SMC), and to investigate how SMC kan improve their planning of drifting rods at the production unit in Sandviken.The study started by creating a theoretical framework, to describe the subject planning and planning based on Lean Production. This frame work constituted the base for the case study which took place at Sandvik Mining and Construction, and also for the model and planning tool that has been introduced.The result of the study is partly a general model with factors that contribute to a more effective planning. These factors has beed identifed as SMED, which focuses on reducing set up times and in the end to facilitate the planning.

Uppsatsens undersökningsområde är den världsomspännande idé eller rörelse som går under beteckningen Corporate Social Responsibility (CSR), företags samhälleliga ansvar. En viktig del i CSR-rörelsen är den internationella avtalskonstruktion som benämns Global Compact. Med FN som plattform har ett globalt samarbete mellan företag och intressegrupper upprättats där frågan om företags samhälleliga ansvar behandlas med hjälp av tio principer. Undersökningen har två delsyften; A) att beskriva och undersöka bolags samhälleliga ansvar enligt Global Compact, särskilt enligt principerna 1 och 2, samt B) att kritiskt pröva frågan om det ansvaret är förenligt med bolags legala vinstsyfte. Först följer en deskriptiv redogörelse av CSR och Global Compact för att visa på grunder, struktur och terminologi.

Due to increasing product availability and higher demands on fast deliveries, the competition between companies is growing. To be able to satisfy the customers? requests an efficient logistics system with short throughput time is required. By using tools associated with Lean production companies are able to make great improvements in their manufacturing systems and reduce lead times to satisfy customer demands.There are two classifications associated with manufacturing, high variety and low volume (HVLV) and low volume and high variety (LVHV). The general belief is that the concept of Lean production is difficult to implement in a production environment with high variety and low volume due to the concept being adapted to mass production.

The purpose of this paper is to carry out a domain analysis of Section for Maps and Pictures at Uppsala University?s Library and investigate its business, collection and knowledge organization. Birger Hjørland?s socio-epistemological domain analytic paradigm is applied. As methods, Hjørland suggests eleven approaches, and from them he emphasizes especially the importance of the historical and epistemological approaches.In this paper three questions are analysed.