The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

The expansion of the Swedish hydro power has contributed positively to the reduction of the environmental impacts from the fossil fueled power production. In the same time the extensive expansion has been proved to cause negative ecological and local environment impacts of a stream. This, in turn, has been affecting the biodiversity and fish stock negatively, which has been reduced. One of the underlying problems is the lack of possibility for the fish to pass the plants, but it is also directly correlated to the mortality rate of the fish passing through the turbine, which this study is investigating.The mortality rate has been computed for three different locations in Sweden, Untra, Tännfallet and a third one whose location is confidential, and is denoted as Case 1, 2 and 3. The model used to calculate the mortality rate in this investigation is based by existing blade strike models and knowledge and are investigating the death due to mechanical injuries from collision with a runner blade in the turbine.

This thesis consists of four case studies. The objective is to find out how to get a well functioning cow traffic in an automatic milking system. Different technical and building solutions are analysed and some adjustments are proposed for the DeLaval herd management software. Case study 1: Lactation chart comparison from traditional cow traffic and Feed First? cow traffic Case study 2: Farm A - a study of the precedence passage and the cow traffic Case study 3: Farm B ? an overview of the farm and their way of working Case study 4: Key factors ? how can we judge how well a VMS farm is working? Case study 1: Lactation chart comparison from traditional cow traffic and Feed First? cow traffic In this survey data is analysed from before and after rebuilding to Feed First? cow traffic. Lactation graphs are compared between traditional cow traffic and Feed First? cow traffic.

Background: Diversified companies, for example audit firms, sometimes offer different kinds of products and services. Different key success factors can in the same company thereby evolve. Goal congruence has to be achieved in the business divisions as well as in the company as a whole even though each business segment might have to focus on different factors. Purpose: The purpose is to analyze if differences in technology and culture between the business divisions in diversified companies motivate a differentiated reward system. Method: The study has a case study approach.

The purpose of this study has been to investigate how the temperance movement IOGT in Karlstadcampaigned for people to vote for a referendum on alcohol in 1922 and how it has been tackled bythe local press. To answer the purpose a qualitative text interpretation has been used from IOGT'smeetings protocols and the local press used are the two largest newspapers in Karlstad during thisperiod of time, Karlstads-Tidningen and Nya Wermlands-Tidningen. The type of examinationperformed is called interpretive case study where it has been used a theoretical basis. Thetheoretical point is Habermas Bourgeois publicity also been used by Lars Båtefalk in his thesisStaten, samhället och superiet. Can the temperance movement be said to take part of the publicsphere?The results show that IOGT during this period have grown large enough to be a part of the publicwhich Båtefalk mean was not the case around 1900.

The improvement programme Six Sigma has often been surrounded by an air of success since it was introduced in the 1980s. Yet there are cases in which introduction of the Six Sigma improvement programme show far from successful results, even complete implementation failures with no traces of the Six Sigma methodology or any improvements after completion of the introduction. These failures can cause severe damage to organizations through direct monetary loss caused by a negative result of the investment. Indirectly the failure can cause confusion in the organization and loss of employee motivation. The conclusions have been derived based on a qualitative case study at a Swedish telecommunications company.

The report assesses the typical questions regarding Corporate Social Responsibility within the automotive industry. An attempt as to whether Corporate Social Responsibility has an impact on growth companies is demonstrated. Volkswagen Group is within the required analytical criteria, which are to be studied. Also, the fact that they recently launched ?Strategy 2018? makes it even more interesting to immerse into.

Idag riktas allt mer fokus i samhällsdebatten och i politiken på personer medallvarlig psykisk sjukdom. Man debatterar dels hur samhället skall kunna tillhandahålla enhögkvalitativ vård och ett bra omhändertagande, men också ur ett samhällsekonomisktperspektiv. Den psykiatriska slutenvårdens kostnader är höga och debatten handlar ofta omhur dessa kostnader skall kunna reduceras.Denna studie vill titta närmare på om metoden Case management enligtAssertive Community Treatment (ACT) kan bidra till att den psykiatriskaslutenvårdskonsumtionen minskar för personer med allvarlig psykisk sjukdom. För attgranska detta har intervjuer med fyra brukare använts där frågeställningen var fokuserad påderas subjektiva upplevelser av att erhålla Case management enligt ACT under en period avtre år. Vidare granskades skattningar enligt Kvalitetsstjärnan som utförts under en tre årsperiod.

The society today, reflects a high welfare, where the human being has a better financial position than before. This has generate that more money is spend on pleasure and events. A result of that can be the development of a new line of business; The industry of experience.This kind of branch is fast growing in the Swedish labour market. The characteristics of this branch are, depending of trends, continuous variations and integrated education.A new phenomenon within this branch is ?Centre of experience?.

The purpose of this study was to assess which basic principles collide when home care service users have requests about how their help is going to be performed. The requests involve gender and ethnicity of the personnel. The study is based on the experiences and reflections of the managers regarding this issue.As the study is focused on the reflections of the managers, I have used a qualitative research method based on interviews. I have also used two case examples as a compliment (vignettes).I was interested to explore how the managers reasoned and argued about gender and ethnicity of the personnel, and their importance in home care situations. I have investigated whether it is considered to be appropriate that the service users chose if a man or a woman helps them in intimate situations (such as showers), and if they are entitled to refuse to receive home care services from people with a different ethnic background.

The purpose of this master thesis has been to explore how Skanska Installation can be organized and managed from a Feedback of experience perspective, and define how an IT solution for knowledge management can be designed by identifying the company's current needs in communications, structural capital and information management.The study follows a deductive approach with a qualitative starting point. Using the literature  studies  the theoretical references were built, which is of great importance when using  a deductive approach.Furthermore the report is based on a case study on two different projects: Herrgården and Nattsländan. With the collected empirical data from the case  study the analysis was carried out with the theoretical framework as a basis. This finally led to the conclusions of the study.The purpose of a communications plan is to show how the communication between employees must be managed to best move the project forward. Emphasis is placed on the formal and informal communication of the company.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

This study aspires to find an answer to what makes a negotiation for peace successful. In our pursue to do so we have chosen two cases to compare with each other through a set of different theories. The theories we believed could be relevant were ripeness/readiness, asymmetry, the strategies of mediation, intra-state conflicts and personal actors.The case-study consists of two negotiations that both took place in Camp David. The first one was between Egypt and Israel, 1978, and serves as the example of a successful negotiation. The second case was, again, with Israel but the counterpart was Palestine and took place in year 2000.

In this study I have explored five parents reasoning about toys, from a gender perspective. During the interviews, we have reasoned about toys that are made for girls and for boys, what the differences are, and what advantages and disadvantages there might be for children to play with a variation of toys, made for both genders. The results of the study show that most of the participants are more accepting for girls playing with toys made for boys than the other way around, which indicates that boys? experience of the world might be somewhat limited, while girls have easier access to toys made for both genders..

In process oriented organizations, it is important to have well-functioning work processes tosupport the work being performed. In order to accomplish this, the organization has to makecertain decisions regarding the design and usage of the processes. This master thesis is based ona case study of a work process that is being used for the industrialization of products at Ericssonin Katrineholm. The aim of the study is twofold. One aim is to improve the studied process byidentifying improvement opportunities and carrying out the required adjustments.