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.

The sexuality of hivinfected people is quite controversial but nevertheless important when speaking of hivprevention. The aim of this work was to survey and analyze support and counseling practices around sexual issues given to hivpositive people by their treating medical doctors. We wanted to bring the question of hivinfected peoples sexuality and sexual behavior sometimes unprotected and the Swedish legislation and hivprevention efforts under discussion. Based on the results of a questionnaire answered by the doctors, previous research and different social constructionistic and interactionistic theories about the nature of sexuality we made our analysis. We found that the Swedish legislation offers a positive basis for successful hivprevention, but that there are some important obstacles to be overcome in order to really succeed and further reduce the number of new hivinfected people in Sweden.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

In the year of 2002 a new council regulation on community designs was implemented. In the beginning of the essay the legal situtation before the implementation is investigated and part of the purpose is to evaluate if it constitutes a solution to the problems with protection of fashion designs that existed then. Because fashion designs more or less were excluded from protection during the period before the implementation the fashion business developed a habit of unauthorized reproduction. This attitude among the market players is a central point of the essay. The essay starts off with a review of the earlier lack of possibilities regarding the protection of fashion designs.

Bakgrund: Human immunodeficiency virus (HIV) är en kronisk sjukdom som successivt försämrar det mänskliga immunförsvaret. Det finns medicinsk behandling som leder till ökad livslängd. Detta innebär att antalet personer med HIV kommer att öka och hälso- och sjukvårdspersonal kommer att kunna möta dessa personer inom flera vårdkontexter än enbart i HIV-specifika sammanhang. HIV har varit en uppmärksammad sjukdom sedan 1980-talet och den diskriminering och stigmatisering som sjukdomen mötte då finns kvar idag, trots nationella och globala lagar och riktlinjer.Syfte: Syftet med denna litteraturöversikt var att beskriva hur personer med HIV upplever hälso- och sjukvårdspersonalens bemötande.Metod: Metoden för denna litteraturöversikt inkluderar tio vetenskapliga artiklar hämtade från databaserna CINAHL och PubMed. Av dessa var två kvantitativa och åtta kvalitativa.

The aim of this study is to examine if and to what extent the personnel at the local school perceive offensive treatment through the social media among the students and what the personnel thinks about the responsibility of the school to prevent this type of abuse. Offensive treatment through the social media has become a common occurrence among youth and affects health in both psychological and physical ways. As offensive treatment through the social media often takes place outside of school in the students spare time the responsibility of their health is unclear. But since it affects their school results the school has a responsibility to act, which is confirmed by legislation. However, the legislation does not mention offensive treatment through the social media and the school has no distinct guidelines to prevent this form of offensive treatment.

The purpose of this essay is to examine and explain how the Swedish mining court of Stora Kopparberget (the Great Copper Mountain) implemented its judicial legislation between 1641-1682. Questions are asked about which counts of indictments the court tried, which sentences they handed out, in what quantities and how these results looks in comparison with other contemporary courts. The index cards of the court judicial protocols are the primary source of information. The methods are those of quantity- and comparative analysis.The results show that theft of copper ore was the most common crime ransacked by the court. Other common crimes were (in order): sin of omission, transgression of work directions, fights, slander and disdain, trade of stolen ore, failing appearance in court etc.Fines were by far the most common sentence followed by shorter imprisonments, gauntlets, loss of right to mine possession, twig beating, loss of work, penal servitude, banishment, ?wooden horse riding? and finally military transcription.

By means of text creation I approach, reflect upon and try a number of aspects of my own professional existence as a joker in forum theatre and as a forum play pedagogue.This essay is structured like the days of a week and it specifically relates three problematic situations: first, a Monday containing a case of discrimination during the performance, then, a glimpse from a Wednesday when I failed to use the time with enough consideration of our common work and, finally, a Thursday when I was professionally questioned.These three situations are described thoroughly and then they are tried by me. This is carried out partly by reasoning, partly by using for example sociological, pedagogical and above all philosophical texts in order to widen my understanding of my existence as joker and forum play pedagogue. When writing this essay I really realized the importance of taking the reactions of the spec-tators into consideration. I have had the opportunity to develop thoughts about the way in which reflection is created and thoughts about different layers of reflection. I have also pondered over the way in which I distinguish between forum play and therapy as a forum play pedagogue.

All small- and medium-sized family owned enterprises need to sooner or later undergo a change of ownership. When the elder generation is approaching their retirement they have to make a choice; either hand over the business to the younger generation or sell it to an outsider. The succession of the family owned business can create a life long dilemma for the entrepreneur. From the view of taxation there are, according to current legislation, no reasons to plan the succession to the younger generation. If no preparation has been done, the optional law system concerning inheritance will divide the property left.

The aims of this project were to describe the circumstances around dogs being left alone in cars, to investigate owners? knowledge of the risks associated with leaving dogs in cars and the relevant legislation and, finally, to study how changes in the air temperature and air composition in the car affect the dog. The project consisted of a survey of the literature, a questionnaire part and an experimental part. An important conclusion is the importance of the level of knowledge of owners, since there are several ways in which an owner can prevent their dog from heat stroke and, in the case of an eventual accident, their action can have direct consequences in minimizing the long-term damage to the dog and even whether or not it survives. Fewer than half of the owners in the study knew that for a dog suffering heat stroke, the most important thing is to bring the body temperature down. Only a third of dog owners knew that if a dog is left in a warm car and showing signs of heat stress, then the police should be contacted and the dog quickly helped out of the car.

AbstractThis essay begins with a presentation of the complex set of problems which relate to the interaction between freedom of speech and the ban against discrimination based on a person's race, the colour of their skin or ethnic origin, confession of faith or sexual preference (BrB 16:8, incitement to racial hatred). Can conflicts arise between freedom of speech and the ban against discrimination? To shed light on this question, we have chosen to look at the issue from a new perspective. This perspective is based on the new challenges faced by Swedish society as a result of the changed composition of our population, our membership in the EU and our acknowledgment of certain international conventions concerning human rights.Fifty years ago our population almost solely comprised of ?native Swedes?.

Föreliggande uppsats behandlar lönesättning på den svenska arbetsmarknaden. Lönesättningen i Sverige är inte i vidare utsträckning reglerad i lag. Grunden för lönesättningen är att det råder avtalsfrihet och att det är upp till arbetsmarknadens parter att genom kollektivavtal reglera området. Kollektivavtalen innehåller olika typer av reglering avseende arbetsgivarens lönesättning, exempelvis anges ofta minimilöner samt utrymme för lönehöjningar vid lönerevision. Avtalen innehåller dessutom oftast lönesättningsprinciper för hur löneutrymmet ska fördelas mellan enskilda arbetstagare.

This paper treats the differences in terms of insurance between optional and compulsory third party liability insurances. It also treats the purpose of the compulsory third party liability insurances and their accordance with that purpose. The primary purpose of the optional third party liability insurance is to ensure the policyholder financial resources to cover possible claims for damages. The primary purpose of the compulsory third party liability insurance is to render possible the compensation of a third party for damage done. The policyholders financial ability to pay damages is of subordinate interest, and the purpose of compulsory third party liability insurances is thus twofold.

Abstract The law in sexual crimeis one of the most important sections in law that we have for the legalsecurity in relation to the victims. It took many years before Sweden began toactively examine how our laws were designed in this area, but throughout the2000s, several reforms have taken place. These have in turn led to SOU 2010:71,the inquiry is for us to have a new sexual offenses law again January 1st 2012. The major reform took place in 2005,which would change the whole structure of Sexual Crimes Act by the new Chapter6. The goal here was to increase the protection of children victims of sexualabuse of any kind. Furthermore, they changed the term "sexualrelations" to "sexual conduct" throughout the entire chapter 6.The reason for this was that the former term is considered to be misinterpretedthat an assault could be seen as mutual.

This study is an investigation of how fa?adism can be understood as an act of conservation and compensation in Sweden, through the definition of fa?adism as the act of retaining or reconstructing an existing fa?ade with the construction of a new building behind the fa?ade. The study is executed through an investigation and analysis of the definition of fa?adism, arguments for and against fa?adism related to authenticity, and through an analysis of how current legislation, policies and charters regarding conservation and/or compensation can support or counteract fa?adism. The first part of this study is executed through a literature study of fa?adism on an international level.