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.

This thesis was performed at Indusec ABin Stockholm. Indusec AB is a companythat develops security solutions.Together with the Police of Sweden theyhave gotten the assignment to develop anapplication based on one of theiralready existing product Inferno soundbarrier. This application is supposed tobe mounted on a ballistic shield thatthe police use, the application consistsof a speaker box (the sound barrier) anda trigger with wire. The trigger withwire is the part that will be addressedin this thesis. The application willthen be used as a tool to surprise atarget at various skirmishes.The project consists of three majorphases, pre-study, concept generationand modeling.

This is an essay about health promotion and organisation development. The problem concerning all health issues that can be tied to work related illnesses has long been a problem in Sweden. For example did this problem alone cost the Swedish government 25 million crones a day between the years 2000-2001. This is a major issue and there is lots of money to save in this area. This is why we wanted to research how to promote health by changing the structure of the selected company.

Det är viktigt att se hälsa ur ett helhetsperspektiv där den sociala, fysiska samt psykiska hälsan ingår. Människan tillbringar en stor del av sitt liv på arbetsplatsen, det är därför en viktig arena att arbeta hälsofrämjande med. Hälsofrämjande sjukhus är ett exempel på en sådan arena. För hälsofrämjande sjukhus är det bland annat viktigt att främja den egna personalens hälsoutveckling i en positiv riktning, med hjälp av en aktiv kunskapsförmedling. På arbetsplatsen är det viktigt med nyckelpersoner som kan förmedla kunskap om hälsans villkor till övriga anställda.

In order to investigate if the KRAV-regulations have any effects on the health and welfare of calves, KRAV-affiliated farms were compared to conventional farms with respect to calf management and outcome. The dairy calf has had a low economical impact during history. Even today the value of the calf is low and a lot of calves have a poor health status. The calf breeding is built on tradition and on the fact, that cheap antibiotics have made it possible to ignore, the recommendations about good hygiene in the calf?s environment.

During the past decade, consumer health information-centers have been developed at the hospital libraries in Sweden in order to meet the increasing demand from patients and their relatives concerning consumer health information. In 1993, the hospital libraries in Falun, Västervik and Karlstad launched a consumer health information database called PION. The aim of this Master's thesis is two-fold. My first aim is to describe and discuss the principles of user-oriented evaluation. In my attempt to convey the theoretical discussion into the everyday life of librarianship, my second and most important aim is to conduct a user-oriented evaluation of the database PION.

Introduction: In Skaraborg, a standardized dialogue is being held since 2005 about dietand physical activity, during the 1,5- and 3-years health control at the Child Health Carecentre (CHCC). The aim of the dialogue is to prevent overweight and obesity amongchildren. Aim: The aim of this study is to examine the parents? experience of thisdialogue, and what they perceive that the dialogue has contributed with after sixmonths. Methods: Qualitative collection of data through 11 interviews heldimmediately after the dialogue, in addition to five telephone interviews conducted six toeight months after the dialogue.

Drinking water from drilled wells has a high content of iron and other minerals in many places in Sweden. Questions about the association between the quality of drinking water and the health of dairy cows are regulary asked both by advisers and dairy farmers. There are so far not many studies published about the relevance for high iron content in water and dairy cow health and production. Therefore, the aim of this study was to investigate if there is a connection between the iron content in water and the health of dairy cows. Initially a literature study was made about iron and it´s function in ruminants.

The purpose was to study what significance communication has for the psychosocial health of elderly deaf people who live in old peoples homes. I also explored how communication works between the staff.- How do the staff feel the communication works between members of the staff and between the staff and the residents?- How do the staffs think that the staffs' knowledge of the culture of the deaf community and sign language affects the psychological health of the residents?- What changes have the staff noticed in the residents since they moved to the ward?In order to accomplish study this area I have used semi-structured qualitative interviews and observations.The main conclusion of this paper was that the possibility to communicate in ones own language was fundamental for the psychosocial health of the residents. The people I interviewed expressed that communication between the residents and the staff worked well, but communication was a problem between the staff members. Knowledge of the culture of the deaf and sign language, within the staff, had a positive influence on the psychosocial health of the residents.

Occupational Health Service (OHS) has an important role in society. It is designed to prevent illness and strengthen the health of workers. OHS operations and development are currently being studied at the School of Technology and Health at the Royal Institute of Technology in Sweden. One of the industries studied is the home maker service. During the 2010s were such employees one of the most ill groups in Sweden.This master's thesis in occupational environment development and change management focus on examining the special knowledge an OHS and its clients in one home maker service need to strengthen the workers of the industry and find out how the interaction between OHS and home maker service works and how it could be evolved.A qualitative study was conducted in a Swedish city on the basis of an organizational perspective.

Logistic Culmination ? One or Two Sides of the Coin?An Observation From a Different Point of View Logistic culmination can be compared to a stretched rubber band. If combat units moves in direction away from the supplies the rubber band will gradually stretch. The rubber band will eventually burst and at that point the logistic culmination will be a fact. But if the rubber band was to be let go before bursting, it will instead be contracted.

Title: Television in the Service of the Public - a Study of the Public Service Concept(Television i allmänhetens tjänst - en studie av public service-begreppet).Author: Daniel FärnstrandAim: To describe the ideals, or principles, that the Public Service Ideology or concept of Pub­lic Service is based upon. The two main questions the paper aims to answer are thus:· Which principles should, according to the theoretical norm, guide Public Service activity?· Which principles guide Public Service television in Sweden today, according to the actual guidelines for the Public Service organization SVT? Method / Material: A study of relevant literature is carried out. Further, the actual guidelines for SVT are summarized. The normative guidelines are then also summarized, and a compari­son is made between this summary and the actual guidelines for SVT.Main results: Although a comprehensive definition is hard to find within the theoretical frame­work, a summary of the theoretical ideal is carried out.

The purpose of my study has been to find out how four preschool teachers at four different preschools looks at the pedagogical meal from a health and overall learning perspective. I also want to examine how, through the pedagogical meal the preschool teacher works to promote children´s learning and give them an understanding of need to safeguard their health. To achieve my aim I set the following questions;What are the different types of learning preschool teachers believe that children can acquire the basis of the pedagogic meal?How do preschool teachers describe their work from the pedagogical meal to benefit children´s overall learning?How do preschool teachers describe their work at the pedagogical meal for the children to gain an understanding of their health?The study is based on a qualitative method with interviews and observations, triangulation. The theoretical approach to this study is based on the socio-cultural perspective to learning and development.

Dagens film och spelkoncept inom genrerna science fiction och fantasy börjar likna varandra mer och mer och för oss känns inget längre annorlunda. Genom att basera dem på historiska samhällen och kulturer hoppas vi på att bryta normen. Vi hoppas att med detta som grund kunna skapa realistiska och trovärdiga folkslag som skiljer sig från det som funnits tidigare. Detta examensarbete handlar om konceptutveckling av en fiktiv värld och tre fiktiva folkslag. Konceptet skall kunna appliceras på både film och spel men även litteratur eller andra medietekniska områden.

Health and convenience trends dominate the food industry and retailing business of today. The health consciousness is spreading while appealing product attributes concerning taste and packaging also are increasingly important. At the same time, the competition is growing fierce in the Swedish market with hard discount formats and niche concepts who also are trying to provide the market with perishables. Therefore, the pressure to lower prices is increasing making economies of scale and rationalization progressively more important. In 2004, ICA launched private label meat packaged in a modified atmosphere. Consequently, many stores went from in-store cutting-up and packaging to selling centrally packaged and distributed meat. ICA is now developing a concept with fresh fish in modified atmosphere packages and needs to increase the knowledge about the market and the consumer.