This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

According to the arm?s length principle, transactions between associated multinational en-terprises (MNE) shall be based on the same conditions as transactions between unrelated parties. This means that intra-group prices on cross-boarding transactions must be at arm?s length range and consistent with conditions in the open market. The arm?s length principle is expressed in article 9.1 of the OECD Model Tax Convention and Chapter 14 section 19 of the Swedish Income Tax Act.When transfer pricing between associated MNEs is not reflecting the arm?s length princi-ple, states face the possibility of losing tax revenue.

Companies today face more and more demands from society and stakeholders. It is no longer about just satisfying shareholders, sales and making a profit. Consumers are becoming more aware of products effects and the consequences it has on humans, our environment and the generation ahead of us. NGO:s and society request that companies take responsibility and actions toward a more sustainable business. Many investors analyze companies? sustainability regarding social and environmental issues when it comes to choosing a company to invest in.

Abstract på svenska: Bakgrund: Studier har visat att humor är en betydelsefull faktor inom hälso- och sjukvård och att olika former av humor kan skapa en känsla av välbefinnande. I interaktionen mellan patienter och sjuksköterskor har skratt och humor visat sig ge positiva effekter vad det gäller att skapa en avslappnad atmosfär. Syfte: Syftet med studien är att belysa humors betydelse i mötet mellan patienter och sjuksköterskor. Metod: Studien är en systematisk litteraturstudie som baseras på 8 utvalda och granskade artiklar. Resultat: Sex huvudkategorier framkom under artikelanalysen, Humorns betydelse för mötet mellan patienter och sjuksköterskor, Humor som copingstrategi för patienter och sjuksköterskor, Humor som försvarsmekanism, Sjuksköterskors användning av humor i mötet med patienter, Humor som arbetsredskap i komplicerade omvårdnadssituationer samt Vid vilka möten bör humor undvikas.

This thesis was conducted at Linköping University and SAAB Aerostructures, Linköping, and focuses on the automation of flexible fixturing in machining applications. At Linköping University a project called "Koofix" is conducted with support from Strategiska stiftelsen and several manufacturing industries including SAAB Aerostructures. The purpose of this project is to develop a more cost-effective, flexible, technique for fixation of workpieces during processing and assembly.Fixtures are an important part during the machining process, especially if you process the parts with high accuracy. Today a large number of fixtures are used at SAAB and they would prefer to reduce the number of fixtures by using flexible fixtures instead. SAAB uses one fixture for each article and this result in a high fixture cost and it also takes time to design and construct a new fixture.There are several advantages with using a flexible fixture such as that you can process workpieces with different length, height and thickness in the same fixture.

Titel: Human being and Christian ? creationtheology of Gustaf Wingren.Analysis of an accentshift from a juridical theological metaphor to a biological theological metaphor.Author: Tove Pilroth.The purpose of the essay is to analyse the meaning and the consequences, in a critical and constructive way, of an accentshift of interpretation and understanding of the gospel, from a juridical theological metaphor to a biological theological metaphor. The purpose is presented in the frame of the creationtheology of Wingren. To be able to make the research and to answer the purpose of the essay, the following questions are essential:The human being is captive and redemption is liberation. If we are serious about that the gospel gives the human being rehabilitation, satisfaction, liberation and a life and a future with God, the essential question is which metaphor, a juridical or a biological, that speaks to the human being in the best way? What is the meaning of an accentshift from a juridical to a biological metaphor? How does the creationtheologhy of Wingren, from a biological metaphor, meets the situation of the existence for the human being, her longing for life, health and meaning? What kind of theological resources are present in the creationtheology of Wingren, in the confrontation with future theological challenges?The essay is stressing the need of pluralism in the interpretation of the gospel.

A paranoid and shameful reading of Inger Christensens novel Azorno.The contagious feelings of paranoia and shame played a vital part in my first reading of the novel Azorno, written by the Danish poet Inger Christensen. In this essay, I?m letting those emotions direct the ?understanding? and analysis of the novel. In earlier research the focus has been to comprehend what the novel ?really is about?, and even though it has been mentioned that the form probably is a way to make the reader a visible constructer of  the novel?s ?meaning? the understanding has never been created by the affects that occurs during the reading.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

Baron Carl Adam von Nolcken was born in 1811. In 1834 he took over Jordberga Estate in the South of Skåne from his father. The estate remained in his possession until his death in 1857. von Nolcken was interested in agriculture and horticulture from an early age and attended the newly started Institute of Agriculture, Degeberg in Västergötland in the early 1830:s. At Degeberg, von Nolcken learnt all about modern farming methods, which he put into practice on his own estate. von Nolcken was one of the persons who during the mid 19th century worked intensely to develop horticulture and the art of gardening in Skåne.

Titel: Human being and Christian ? creationtheology of Gustaf Wingren.Analysis of an accentshift from a juridical theological metaphor to a biological theological metaphor.Author: Tove Pilroth.The purpose of the essay is to analyse the meaning and the consequences, in a critical and constructive way, of an accentshift of interpretation and understanding of the gospel, from a juridical theological metaphor to a biological theological metaphor. The purpose is presented in the frame of the creationtheology of Wingren. To be able to make the research and to answer the purpose of the essay, the following questions are essential:The human being is captive and redemption is liberation. If we are serious about that the gospel gives the human being rehabilitation, satisfaction, liberation and a life and a future with God, the essential question is which metaphor, a juridical or a biological, that speaks to the human being in the best way? What is the meaning of an accentshift from a juridical to a biological metaphor? How does the creationtheologhy of Wingren, from a biological metaphor, meets the situation of the existence for the human being, her longing for life, health and meaning? What kind of theological resources are present in the creationtheology of Wingren, in the confrontation with future theological challenges?The essay is stressing the need of pluralism in the interpretation of the gospel.

Sahlgrenska AcademyAt University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstract:Titel: Effect on muscle building associated with alcohol intake after exerciseAuthor: Frida Bond och Linnea DanielssonSupervisor: Frode SlindeExamminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDatum: May 26, 2014Background: Drinking alcohol is often used as something to spice up weekdays as well as more festive occasions. The reverse aspect of alcohol consumption is that the body sees alcohol as toxic and therefore the basis for a number of diseases. Exercise and physical activity have been proven to be good for several welfare diseases such as diabetes and cardiovascular disease. Among people in general, opinion is divided as to how exercise combined with alcohol affects muscle building, but what do science say? Objective: The purpose of this review article is to analyze and summarize the existing scientific data about how the structure of muscles is affected in relation to alcohol intake after exercise.

The companies of today compete about the consumers? attention. In a society where the speed is increasing and the trends are constantly changing the marketing of today will soon be obsolete. This is something that is clearer in the fashion business where the consumers always are looking for news at lower costs. It?s no longer an economical question to be able to wear the latest fashion trends, the availability of cheap fashion clothes is constantly increasing.

Sahlgrenska Academy at University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: The effect of a high versus low carbohydrate intake on endurance performanceAuthor: Emma Andersson and Josefine DahlqvistSupervisor: Fredrik BertzExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 22, 2013BackgroundCarbohydrates play a significant role in the human metabolism, especially during training. Manystudies have investigated the effects on different carbohydrate intakes on training performance. Thescientific researchers have met a consensus in the fact that a higher intake of carbohydratescompared to a lower carbohydrate intake improves athletic performance. Lately, the increasedinterest in low carbohydrate diets has despite these recommendations gained followers globally.ObjectiveTo determine if a higher carbohydrate intake results in a better endurance performance, comparedto a lower carbohydrate intake, for adult males and females, measured as time to exhaustion, totaldistance covered and power output/cadence. To be able to give nutrition recommendations toendurance athletes based on the current scientific evidence and identify if there is need for furtherresearch in this area.Search strategyThe databases used for the literature search were PubMed and Scopus.

A paranoid and shameful reading of Inger Christensens novel Azorno.The contagious feelings of paranoia and shame played a vital part in my first reading of the novel Azorno, written by the Danish poet Inger Christensen. In this essay, I?m letting those emotions direct the ?understanding? and analysis of the novel. In earlier research the focus has been to comprehend what the novel ?really is about?, and even though it has been mentioned that the form probably is a way to make the reader a visible constructer of  the novel?s ?meaning? the understanding has never been created by the affects that occurs during the reading.

Findus Sverige AB, referred to asFindus from now on, harvests peas during a period ofaround 50 days during the summer. The harvest generates about 30 000 tonnes of peas which gives around 40 000 pallets to distribute to the warehouses which Findus uses for final storage. Three hours after the peas are picked in the fields, they have to be frozen to keep their good taste and quality. Because of this the pallets are marked with a preliminary label with quality classification of the content. The Findus quality department then has one day to determine the correct quality of each pallet.