AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

Emission of nitrogen oxides as well as carbon monoxides is an inevitable result of combustion. A Swedish law "Law of environmental fee for emissions of nitrogen oxides as a result of energy production" (lagen om miljöavgift på utsläpp av kväveoxider vid energiproduktion (SFS 1990:613)) controls the emission of NOx from energy production by a system of fees. The system has resulted in a strong approach toward less emissions of NOx among the energy production plants. High emission levels, today exceeding 52 mg/MJsupplied fuel, leads to costs for energy production companies. This paper examines possibilities to reduce the emissions of NOx by optimization of the SNCR-technique in a biofuel fired heat and power plant.

The purpose of this paper has been to study the relationships and attitudes of a few teachers and librarians as to their co-operation in a combined public and upper secondary school library and to find out what circumstances there may be to exert an influence on their work. The paper has been based upon qualitative interviews with upper secondary school teachers and librarians as well as on studies of literature relating to our issue. We believe there may be different approaches to the learning process, as these are the relations and attitudes of two professions from different trades. That is why our point of departure has been Roger Säljö's theory about learning and, in our analysis, a few of Jean Donham van Deusen's ideas of joint planning and flexible timetabling. All respondents agreed that co-operation could be better, but the teachers were of the opinion that it must not interfere with their time.

In today?s constantly changing market place most organizations need to reorganize. Reorganization carries risks that could jeopardize the organization's well-being and profitability. To minimize these risks, companies need a tool to help them analyze how the reorganization will affect the business before they make major changes. Such tool has now been developed by researchers at KTH.

In the world of today, crises and crisis situations are inevitable parts of an organization?s everyday life and it is important for the organization to be prepared for these crises. The organization and its employees have to be in a constant state of alert and they should also have an organized plan for what they will do when (not if) the crisis occurs. The charter tour industry has during a long period of time been active in the global market. They serve thousands of travellers every day and it is the responsibility of the companies within the industry to make sure that their customers are safe and that crises can be prevented, or at least be handled.

Det största folkhälsoproblemet bland kvinnor är hjärt-kärlsjukdom. Kvinnor är underrepresenterade bland patienter som får behandling i form av CABG-operation . CABG-operation är ett stort kirurgiskt ingrepp som innebär påfrestningar och en stor förändring i livet. Syftet med litteraturstudien var att belysa kvinnors upplevelse av livskvalitet efter CABG-operation. Studien genomfördes som en systematisk litteraturstudie, en metod för att sammanställa alla vetenskapliga arbeten inom ett specifikt område.

FSC (Forest Stewardship Council) is the major form of certification system in Swedish forestry today and its more than 11 million hectares are covering almost half of the total productive forest area in the country. Its regulations prescribe that at least 10 wind firm trees should be left behind after every clear cutting operation. This study have taken place on 30 recently clearcut objects in Bergslagen, Sweden, were an inventory of the standing stock have been made. The research shows that, with 90 % security, the retained trees together contain 9-13 m3sk per hectare. Pine is the dominant tree and it covers more than half the numbers of retained trees and its volume cover 65 % of the retained trees total volume. Spruce is on second place with 30 % of the retained trees, but only 21 % of the standing stock.

There are an increasing number of unaccompanied children coming to Sweden. Sweden is one of the countries in the world that receive many of them. This awoke my interest to investigate the assessment of financial assistance and ?other living expenses? considering unaccompanied children. My approach was a qualitative study including interviewing five social secretaries working in five different districts in Malmö.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

This essay aims to examine and compare Swedish and Norwegian social work with children. It is a comparative study between two social welfare offices, in districts with similar population and problems, one located in Stockholm and one in Oslo. The main questions were; how is the work organized and carried out, what type of help and assistance is available and what kind of discretion and powers do the social workers have. In our essay we used qualitative methods mostly based on interviews, vignette questionnaires and documents, but also written research. In our analysis we used modern organisation theory and street level bureaucracy to seek explanations.The two welfare offices have similarities and differences.

Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients? cognitive effort to understand the meaning of change for which Framing theory is applied.

The aim of this essay was to study if social workers have a gender awareness in the social work they perform and if it appears in the assessment of needs and intervention. A qualitative vignette study with four social workers who handle adult- and addictive clients have been performed. Gender theory is used to interpret the empirical results. The results of the study show that social workers doesn´t see any differences in the clients situation, or make any different assessment of needs depending on if the client is a man or a woman. Social workers also propose the same interventions to men and women.

The aim of this study was to examine the view of social service workers on the secondary housing market based upon their work with social investigations regarding people with a difficult substance abuse. The foundation of this study rests upon a phenomenon, which according to other scholars, occurs in the secondary housing market in Sweden. The secondary housing market consists of a multitude of housing projects that social services provide for people who are homeless. The phenomenon is that the secondary housing market contains a number of demands aimed at the clients who live in these housing projects. If a client fails to live up to the demands it can sometimes lead to negative consequences which results in an exclusion from the housing projects.

The study was conducted at a business in the social service. The purpose was to examine how the business works with human resource planning. In order to answer the purpose two questions was formulated, which human resource planning strategy does the business use? And, how do businesses need to act according to the theory of strategic manpower to achieve human resource planning? Survey data collection was done through a qualitative research design, where interviews with five employees in the business took place.The study shows that the business is using a own made strategy in order to achieve human resource planning. The strategy consists of two steps, in step one they do an background analysis and step two a needs analysis where a goal- and responsibility description are designed and then a set of requirements.

This study is about relocated students in the school. Research in this area is limited and the aim is to illuminate the area by listening to different people's voices that have been close to or involved in relocations. The study was made of a qualitative method and the collection of data was through interviews. A total of eight people were included in the study. The selected municipality is located in Sweden.