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.

Unemployment amongst Swedish citizens is higher within the group which falls under the designation foreign-born. The aim of this thesis is to examine which municipal factors that can explain the differences in unemployment amongst foreign-born relative to native born.The empirical models are examined with both cross-sectional data for the year of 2010 and panel data for the years of 2002-2012. The examination is implemented through a linear regression analysis of the type Ordinary Least Squares (OLS) and Fixed Effect regressions. A theory section will be presented where the theory on Non-Accelerating Inflation Rate (NAIRU), theories on discrimination and country-specific human capital are illustrated.The result from the cross-sectional data shows that the amount of foreign-born, the level of foreign-born immigrated from Nordic countries have a significant negative effect on unemployment amongst foreign-born. The general unemployment shows a significant positive effect on the unemployment amongst foreign-born.

There are several ways to identify individuals with dry mouth, but there are few studies made in which the different methods have been compared with each other.The aim of this pilotstudy was to compare different methods for identifying individuals with dry mouth. Fifty individuals aged 50 to 75 years were included in this studie. These where randomly chosen among patients at the dental clinic at Kristianstad University College. Four different salivary measurements were conducted: 1) collection of unstimulated saliva, 2) collection of stimulated saliva, 3) the so called ?mirrortest?, and 4) analyse using cottonrolls.

This bachelor thesis is intended to gather the knowledge and experimental data on the winter wheat crop production relevant for Swedish conditions, with focus on sowing time, row spacing and seed rate. This essay is a literature study with a minor component based on interviews with farmers producing winter wheat. The work is divided into a background part where basic knowledge of winter wheat physiology, development and environment interactions are described and one part where results of field trials studies are presented. Optimal date of sowing winter wheat depends on annual weather variations. Because it is difficult to forecast the weather the choice of sowing date should be based on weather statistics, production experience and previous results depending on sowing date.

Biogas is a gaseous fuel, rich in methane, produced through a biological route in an anaerobic digester. A gas engine generates combined heat and power, which can be used at the farm to reduce energy cost. The process also generates a digestate, with better utilization of nutrient compared to cattle manure. The aim of this study is to analyze the profitability of a farm-scale biogas plant for combined heat and power (CHP) at Wapnö. Wapnö is an agriculture company located in the southern part of Sweden.

Sweden had in the early 1930's the lowest birth rate in the world. Population Commission which was established in 1935 concluded that one of the biggest social problems was the working women?s heavy workload. To deal with the low birth rate reforms and programs were founded both in order to help the women but also in order to support the inadequate motherhood. Government grants were set up to start the so-called vacation home for housewives where the government?s visions of the vacation homes were active rest and recreation.     Based on the Leisure Inquiry report regarding vacation homes for housewives - the purpose of this paper is to examine how the government visions regarding vacation homes for housewives were practiced and how the future of prevailing gender contract affected the holiday home.

Syfte: Syftet är att undersöka svenska storföretags användande av derivatet ränteswap (svensk benämning för interest rate swap) för år 2012 och 2013 samt att undersöka skillnader utifrån tidigare funna bakomliggande faktorer mellan företag som använder olika typer av ränteswaps och företag som inte använder ränteswap.Metod: Studien tillämpade en empirisk totalundersökning gällande de icke-finansiella företagen noterade på Nasdaq OMX Stockholm Large Cap för slutet på år 2012 respektive år 2013. Utifrån företagens årsredovisningar kategoriserades företagen i fyra grupper baserat på företagets användande av ränteswap. Fem tidigare funna bakomliggande faktorer för användandet av ränteswap sammanställdes genomsnittligt per kategori och jämfördes därefter kategorierna emellan.Resultat: Av de största noterade börsföretagen använde 29 av 40 stycken företag ränteswap år 2012 och 29 av 42 företag år 2013. Företag som använde rörlig ränteswap var signifikant större än de företag som inte använde ränteswap för år 2012 och 2013. År 2013 hade de företag som använde fast och båda typer av ränteswaps högre andel kortfristiga lån i jämförelse med de företag som inte använde ränteswap.

In Sweden live badgers are used in tests in order to train and prepare earth dogs for hunting underneath ground. This has for several years causeddebate concerning the welfare of the badgers. It is questioned whether the purpose of the dog training, i.e. to reduce injuries in both dogs and prey, is worth the suffering that is reflected on the badgers. The aim of this investigation was to study 1) stress levels in badgers when used in earth dog training, 2) if the stress load differs when the badgers are exposed to dogs with varying aggression levels (low, moderate, high).

Master thesis work at ITN (Department of Science and Technology) in the areas of A/D-construction and RF-circuit design. Major goal of project were to research suitable possibilities for implementations of direct conversion in transceivers operating in the 160MHz band, theoretic study followed by development of components in the construction environment Cadence. Suitable A/D- converter and other important parts were selected at the end of the theoretic study. Subsampling technique was applied to make A/D sample requirements more realistic to achieve. Besides lowering requirements on A/D-converter it allows a more simple construction, which saves more components than subsampling adds.

Background: Sporting events conveyed by the TV medium affect people and can give many unforgettable experiences. Sport may be synonymous with excitement and drama or just serve as entertainment. Through TV broadcasts from different sporting events, millions of televiewers all over the world have enjoyed athletic feats of extreme top class. TV broadcast sport always attracts a great number of viewers, also in Sweden. The prices of broadcasting rights to sporting events have risen strongly during the last decade, much as a consequence of the increasing competition between different TV companies both internationally and in Sweden.

Almost for as long as there has been breeding on bovine species, there has been a wish to have a higher proportion of offspring of either one or the other gender. In dairy cattle, heifers are more valuable, while in beef stock bulls are preferred. Semen is sorted based on the difference in DNA content between the X- and Y-chromosome in the genome of the sperm. X-chromosomes contain on average between 3,70 to 4,22% more genetic material than the Y-chromosome. Commercially it is the method of flow cytometry that is being used, which is always under improvement.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

The purpose of this paper is to contribute to a deeper understanding about the acceptance of wind power. Our basic assumption is that local conditions are important and can explain how the acceptance of change at different stages of establishment. The main purpose is to see if there are differences in the acceptance of wind power in different stages, and examine the factors that influence acceptance. That includes how people in three different areas of study estimates that they value their environment and how it is affected by wind turbines. The project was conducted interdisciplinary geo-targeted and consists of three parts.

I have done a case-study about building a new stable for slaughter pigs at a farm close to Kalmar. The farm is able to supply the breeding with cereals and it has enough area to spread the manure on. The most important factors to gain profit, is the cost for building the stable, the price of the feeding-stuff and the growth of the pigs. The discount from the slaughter-house was less important than I thought from the beginning, and it?s a factor that is hard to influence. With the new production of slaughter-pig and cattle that already exist on the farm, the farm will get a well-functioned rotation of crops with lye and autumn rape as interruption-crop.

The aim of this study was to investigate the intraoperative surgical stress response in dogs undergoing ovariohysterectomy and to compare acepromazine and medetomidine as premedications. 15 dogs diagnosed with pyometra were used in this study. Blood pressure and heart rate were used as parameters to measure surgical stress response. The surgery was divided into four phases. Phase 0 was the period 10 minutes before the skin incision, phase 1 was skin incision and opening of abdomen, phase 2 was manipulation of uterine horns, ligation and transection of mesovarium and phase 3 was ligation of cervix, removal of organs and closing the abdomen. The results showed that phase 2 was the most intense phase of surgical stress, regardless of which premedication the dogs received. When acepromazine and medetomidine were compared the results showed that within phase 3, all dogs that were given medetomidine had higher blood pressure compared to dogs that were given acepromazine. The dogs that were given acepromazine had higher heart rate than the dogs that were given medetomidine in phase 0, phase 2 and phase 3. .