In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

This paper, called Pupils' practice of source criticism on the Internet, is investigating pupils? use of source criticism. The main research question was: how much knowledge pupils from an upper secondary class have about the use of source criticism, regarding examining data from the Internet intended for assignments. Furthermore, developing a suitable method to investigate this was included. The main research question led to further sub questions that aimed to answer to what extent pupils consider source critique criteria as sender, aim, up-to-dateness, credibility and dependence.The study has been conducted by using mixed methods, both qualitative and quantitative methods.

This thesis aims at studying the European Union?s actions against applicant states. In this case Turkey has been chosen as a variable, because of its unique applying accession.Turkey is a country which has been applying for a membership of the European Union since 1989 and Turkey is the only state which has been searching for membership for more than twenty years. Turkey has been given a lot of critic of not fulfilling the political criteria of the Copenhagen criteria?s.

This essay examines the criteria for a peaceful cemetery. First there is a short history of the Swedish funeral place. After that follows the definitions of a peaceful place according to environmental psychology. From these definitions an analysis method is constructed for identifying a peaceful cemetery. The analysis method contains six criteria, shape of the entrances, existence of sound, vegetation character, the cemetery?s demarcation, the cemetery?s management and what feeling the cemetery mediates.The analysis method is put into practice on three cemeteries, Överklinten cemetery, Stockholm forest cemetery and the old cemetery in Malmö.

This paper is part of the research programme ViSuCity, a programme with the goal of creating more sustainable urban planning through the development of better visual tools, which ultimately means better communication between various parties of public planning. The paper concerns the implementation of MCE into a 3D program for visualization. Multi criteria evaluation (MCE) is a technique that has been developed during the last 20 years. It merges GIS with AHP, forming a decision making tool for localization of, for example, new buildings.The result is an automated tool that enables advanced analysis of geographic areas.The tool has a very high potential due to the completely automated MCE and it is adapted for people without a technical background, let alone formal training in MCE. It provides great opportunities to test different scenarios, something that should be an important advantage.

The transformation among armed forces in Europe is a consequence due to shifted security perspective and the growth of international security actors, such as NATO and the EU. Sweden has played an active role in EU to ensure its influence in forming the security policy for the organisation. Some studies mean it´s because of Sweden?s interest in strengthen EUs roll as a security actor they transformed their own armed forces to be able to take part in international operations. This transformation led to what can be called ?the Swedish defence dismantle? and some studies mean that it has led to the point where Sweden completely lacks the ability to defence themselves.The question is if the ambition to become an active member in these security organisations can explain all the decisions made throughout the Swedish defence-transformation, or if some decisions were made due to other factors?By studying the decision process leading up to the decision to locate the flight education to Malmen in Linköping this study seeks to answer why the decision was made.

The purpose of this thesis is to identify the most important establishment criteria for companies whointend to do a new establishment. There are differences between regions regarding attraction on startup.Some regions have few new businesses while others continuously expanded its activities in variousfields. The biggest focus on the thesis is the Gävle- Borlänge region where MellansvenskaHandelskammaren is active.Mellansvenska Handelskammaren saw a need for the assignment after the magazine ?IntelligentLogistik? ranked the Gävle region at 15:th place and Falun/Borlänge at 20:th place in the list over thetop 25 best logistics locations in Sweden. This made them wonder what could be made to develop intoa better area with more amenities and a better place in the ranking of the magazine.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

AbstractThe purpose of this study was to investigate students' perception of their grades in relation to the grading criteria in physical education. To investigate this used issues: how values and experience rating criteria? How do students their teachers' planning of lessons? How do students grading assessment in physical education and what they believe is important? The method used was a questionnaire with closed questions. The answers were given on a six-point scale, ranging from 1 = "not true" to 6 = "totally agree". In a qualitative analysis of the quantitative material.

Background: The incidence of caesarean section for breech presentation has reached approximately 90 % in Sweden. In many of these cases, by means of specific selection criteria, it would be as safe to plan for vaginal breech delivery. Aim: The objective of this study was to investigate differences in management and to compare maternal and fetal outcomes according to delivery mode of breech presentation; vaginal vs. caesarian section. The study included breech presentation in full term singleton pregnancies at the UppsalaUniversityHospital, Uppsala, Sweden (UAS). Method: The study was based on medical record data with a retrospective, descriptive, comparative design with quantitative approach. The method for data collection was a manual review of patient records using a structured questionnaire. Results: Of the women with children in breech presentation during the period studied, 11 % gave birth vaginally.

This paper has bearing on the subject of foreign policy analysis and decision-making,but is nonetheless important to peace and conflict studies due to its emphasis onnuclear weapons and deterrence.I have constructed a theoretical framework for the analysis of foreign policydecision-making that I set out to test on a crucial case. The framework iscrosscutting, and takes into consideration four levels of analysis: the system-,regional-, state-, and individual level. It is centred on a key decision maker, andapplies a cognitive approach for determining his or hers belief system through whichthe inputs from the other levels are filtered in order for the decision maker toconstruct a perception of reality, from which the decision is then formulated within.The framework is applied to North Korean and its leader Kim Jong Il. It sets outto explain his behaviour in the matter of their claimed nuclear weapons program, andhis decision to conduct a nuclear weapons-test, getting inside his head trying to figureout why he chose to do it and for what reasons.The conclusion indicates that the basic structure of the framework and its generalapplicability is sound, but that it needs further testing in order to make it perfectly solid..

Managers operating within the dynamic society of today are said to rely on intuition when effective and quick decisions are to be made. This skill or phenomenon has aroused an interest within the academic world of management whom has explored intuition, its relation to decision making and its influencing factors, especially in the private sector. Intuitive decision making is however not isolated solely to this sector but also involved in decision making associated to the public sector. Therefore, the aim of the thesis is to investigate whether managers at the hospital Akademiska in Uppsala involve intuition in decision making and to what extent the factors time, amount of information, individual experience and decision complexity influence the intuition.The theoretical framework includes academic research regarding how intuition and rationality affect decisions, the concept of intuition and factors influencing the intuitiveness of decision making. Furthermore the theoretical discussion explores intuition connected to leadership, negative aspects of intuitive decisions and a comparison between different factors that separates public and private sector in terms of decision making.

In this paper corruption in Bosnia and Herzegovina has been studied to investigate to what extent corruption inhibits Bosnia and Herzegovina?s possibilities of integrating with EU.The overarching research question is how occurrence of various types and forms of corruption affect the possibilities of Bosnia and Herzegovina to fulfill the criteria negotiated by the EU. In order to undertake this exploration the study uses typologies to identify and categorize the various forms of corruption that exist in Bosnia and Herzegovina and theories about the impact of these forms of corruption. After that these forms of corruption are analyzed in relation to their impact on the various political and economic criteria that are set for integration and membership in EU, such as independent justice system and the acceleration of the privatization process.The results show that corruption in Bosnia and Herzegovina represents a major obstacle to several of the criteria set by the EU and thereby integration with EU. Even though that these priorities are told to be set with realistic goals these priorities will be difficult to fulfill with such widespread corruption as in Bosnia and Herzegovina today..

This study focuses on two text books, Magasinet and Ess i svenska, both common teaching material in Swedish schools. Since Swedish school system recently got a new curriculum and grading criteria, the purpose with this essay was to see how well the teaching materials used in school match the new documents.Since the subject has not really been studied before, the chapter containing recent studies focuses on layout, appearance and contents of good teaching material. The survey that I have implemented includes studies of the two text books, with comparison of the new curriculum, grading criteria and previous studies of what makes a good text book.Conclusions were that Magasinet is very comprehensive and match the criteria and curriculum very well, even though it spans over four classes and has to cover a lot of information. However, since it covers so much information, each section sometimes feels not as thorough as it perhaps should have been. Ess i svenska on the other hand, is a good complement to use in ninth grade, if you have studied the previous books for seventh and eight grade in the series.

In this report you can read about a service company that wants to introduce a new decision tool for their customers. The first question that will be answered in this report is, what information is needed for market controllers. The second question investigates how a decision tool that gives the answers to the first question would work. Theories in business and economics written by Jan Lindvall (2001) and sociotechnical work analysis written by Kim Vicente (1999) are used in this report. To find the answers to question number one, interviews with two market controllers were done.