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.

The study is based on the pragmatic question whether one can apply the theoretical perspectives priming, experience space and relationship marketing in a practical context. The authors visualize how these concepts appear practical and what advantages and disadvantages can be discerned in the particular case of HV71. The method used is a hypothetico-deductive approach, which is not entirely conventional in the humanistic and social scientific context. Consequently, it has been proven to be particularly suitable as it could expose the theoretical perspectives for a difficult scientific test.The result of the study demonstrated that a marketer could benefit from using the theoretical perspectives when exercising the profession. It also showed that the object of study applied these perspectives.

Huvudsyftet är att undersöka om det existerar väsentliga variabler som kan hjälpa oss att finna framtida vinnarfonder genom att studera historisk information. Studien mäts i förhållande till det existerande utbudet på svenska fondmarknaden. Konkret vill vi kunna få en högre signifikant avkastning under en given period än den genomsnittliga avkastningen för samtliga fonder på den svenska marknaden. Med denna undersökning vill vi bidra till en diskussion om det råder marknadseffektivitet. Variabler som vi studerar för denna undersökning är historisk avkastning, standardavvikelse, Sharpekvot, Stutzer index, fondstorlek, kapitalflöde, relativ volym, trading activity, fondavgifter och slutligen ålder.

The aim of the study is on basis of Peters and Waterman?s factor of success, to examine the successful companies, Ericsson and Huawei, and to analyze the R&D and positioning strategies of the companies.To accomplish the study we have used a case study using interviews and annual reports to collect data. Three persons have been interviewed, two from Ericsson and one from Huawei. All annual reports from the year 2004 until 2011 have been reviewed.Our finding is that Ericsson and Huawei do not, according to Peters and Waterman?s model, fulfill all factors of success and their R&D strategy varies depending on the situation and which knowledge the company already possesses and needs.

This master thesis includes a description of how a number of sensors are put together in a sensor platform. It also gives a description of how localization and mapping has been performed with data collected from the sensor platform. Localization is a prerequisite for most of the tasks that can be requested from an autonomous mobile robot. In many situations the GPS signal is not available and hence an additional localization system is required. One approach is to apply localization based on landmarks extracted from the robots surrounding.

The purpose of this paper is to examine how six students who attend a high school relate to their multilingualism and emphasize how their multilingualism has affected their views of themselves and their identity. The fundamental questions were:How do six students who attend a secondary school relate to their multilingualism?How has students' multilingualism affected their views of themselves and their identity?I did use a qualitative research method in terms of interviews to receive answers for my inquiries.Carla Jonsson (2010) speaks inter alia about ?the third space? which concerns adolescents creating a ?third room?. Almqvist (2006) believes that adolescents that are exposed to discrimination and prejudices can lead to them turning their backs on society in disappointment. Boyd (1985) has, in his thesis, found that multilingual students communicate with the majority language and with their mother tongue with their parents.

This is a case study of Carlstad Comic Con 2011 and 2012.The purpose is to study the event in relation to a project management and a local culture policy perspective. This in order to analyze the organization of a popular culture event and see how such a local event may benefit Karlstad as a city. Besides studying the organization of Carlstad Comic Con and its outcomes I am sketching a short cultural history of popular culture media and its context within recent year?s globalization.The study shows that the events have had a great beneficial impact on the local industry; lacking any negative sides, and have put Karlstad in an international context which goes directly in line with the standard guidelines for project management of region culture policy. Concerning how to organize the event the organizers have not followed a strict project structure.

Det finns flera olika möjligheter till prissättning. Det finns inte en enda teoretiskt korrekt eller allmänt accepterad metod. Vad är anledningen till att använda olika prissättningsmetoder och vilken metod är vanligast hos företag? Har det skett förändringar över tiden när det gäller val av prismetod? Det finns även olika motiv till att införa internprissättning i ett företag. Vad anser ekonomer, på företag verksamma i Sverige, vara det viktigaste motivet? Lyckas internprissystemet oftast uppfylla sitt syfte eller vilka negativa effekter kan uppstå?Syftet med uppsatsen är att beskriva och analysera företags internprissystem samt att diskutera dels motiv till att införa internpriser och dels åtgärder för att undvika negativa effekter.

Det finns flera olika möjligheter till prissättning. Det finns inte en enda teoretiskt korrekt eller allmänt accepterad metod. Vad är anledningen till att använda olika prissättningsmetoder och vilken metod är vanligast hos företag? Har det skett förändringar över tiden när det gäller val av prismetod? Det finns även olika motiv till att införa internprissättning i ett företag. Vad anser ekonomer, på företag verksamma i Sverige, vara det viktigaste motivet? Lyckas internprissystemet oftast uppfylla sitt syfte eller vilka negativa effekter kan uppstå?Syftet med uppsatsen är att beskriva och analysera företags internprissystem samt att diskutera dels motiv till att införa internpriser och dels åtgärder för att undvika negativa effekter.

This thesis uses ten years of data to examine the underlying drivers behind changes in the taxi price, specifically we look at the relationship between the taxi price and changes in the underlying costs. We use a two-step error correction framework to investigate how changes in costs affect prices in the long run as well as in the short run. We also study if the price adjustment process is asymmetric. Furthermore, we examine if price discrimination exists on the taxi market in Stockholm. We find that in the long run the pass-through effect is almost complete, whereas in the short run prices are considerably less sensitive to cost changes.

The thesis has as purpose to describe and analyse a decision made be the Swedish tax committee in which it was decided that a cooperative economical associations selling price, which was less than the comparable public bonds market price, would be the focus of a withdrawal tax. There are exceptions from a withdrawal tax, that is if the transaction has a business motivation. However the concept, business motivation, is narrowly interpreted both in the preparatory works and in case law, which makes it irrelevant to the situation at hand. A cooperative economical association is a form of association nearest akin to the limited companies. These types of associations have as purpose to increase their owners wealth with the benefit of freedom from personal responsibility.

When it comes to investigating the motives behind activism, the members of political study have a lot to say. I aimed to critiqually rewiev this in my thesis. I asked the question ?What do the actor themselves claim lay behin their decision to become motivated?? To highlight this complex dilemma, I sought to discuss new social movement theory by comparing it to reality. This includes a literate examination on contemporary political science approaches, and a study of two organisations in the south of Sweden, choosen not to despise any excisting theory, but to give it a sense of reality.

I det här arbetet har algoritmen Simulated Annealing undersökts med avseende på dess möjlig att användas för att minimera av kostnaden för ett singelfrekvensnät för digital tv. Undersökningen är gjord genom att simulera ett antal testfall för att utreda hur olika ingående optimeringsparametrar inverkar på slutresultatet. Alla försök har genomförts i ett egenkonstruerat simuleringsverktyg, gjort i Matlab. En jämförelse av resultaten för två olika sätt att hantera täckningskraven har också gjorts, Simulated Annealing med- respektive utan straff metod. Alla genomförda försök har genererat en betydande kostnadssänkning jämfört med startkonfigurationen.

This paper deals with Will Kymlicka's and Charles Taylor's theories of multiculturalism, and the criticism of these theories by Jürgen Habermas and Seyla Benhabib. It also gives a brief background to the Swedish integration and minority policies and places them in relations to the academic discussion. Taylor advocates cultural survival to be a legitimate policy objective and Kymlicka argues that rights should be diversified in order to adapt to different needs of cultural minorities. The thesis aims to confront the theories with interviews of four persons who voluntarily or by profession work for the interest of minorities. The theories have been operationalized as questions and structured in four themes with the purpose of analyzing the interviews.

The purpose of this thesis is to examinethe possibilities for adding a floor to anexisting building using the two materialswood and sheet metal profiles as the loadbearing structure. An apartment buildingfrom the 60s has been used as referencehouse. Two different suggestions for thedesign are presented in the rapport. Oneof them has been analyzed with wood andsheet metal as the load bearing structure.Using the old constructional calculationsand blueprints of the existing buildings,the load bearing capacity has beencalculated. In the calculation programFEM-Design the building has been testedwith the loads that an extra floor wouldgive.