The filters used today to purify water are often expensive and the need to find new filter materials is substantial. Studies of pine bark have shown that this is a material that may be used as an alternative to conventional filter materials, such as activated carbon. However, the study of pine bark has shown that a leakage of phenolic compounds may occur when using the material for water purification. Therefore, the purpose of this report is to investigate the release of phenols from pine bark, in order to evaluate the use of pine bark as a filter material. Another assignment is to investigate the amount of metals adsorbed by the filter material.

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.

Student recruitment? - Three teachers? thoughts concerning children's first experiences in municipal arts and music schools. The aim of this thesis is to explore three teacher' experiences of recruitment of students to arts and music schools. The thesis includes thoughts about how teachers can inspire students and why the orchestral string bass is an infrequent choice of instrument to study. I have examined the issues through a qualitative study where I have interviewed three licensed string bass teachers of different ages and backgrounds.

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 Swedish tax on income for persons who are unlimited liable to tax is based on his domicile and double taxation treaties between Sweden and other countries are based on his residence. In order to determine a person?s tax liability, the dwelling or home is of vital importance to determine where a person has his domicile and residence.For a person who has moved from Sweden, to be unlimited tax liable here, there must be an essential link. This link can be through previous residence in Sweden, the person is not a permanent residence in a foreign country, in possession of housing for year-around-use or in possession of house property.Sweden has concluded double tax agreements with other countries for the reason to prevent double taxation on the same income. When a taxpayer may be regarded as a resident in two states, the situation must be resolved to avoid that double taxation will arise.

The European Union's work on equal opportunities for women and men can be described historically in three eras; equal treatment, positive action and, most recently, the gender perspective. In accordance with the latter, gender mainstreaming is the latest method in dealing with these issues. Its aim is the implementation of the gender perspective in all policy processes and to challenge the male norm that permeates all decision making. EU:s work on equal opportunities, though, persists not only of gender mainstreaming but has a double approach also including special actions.This thesis bases its argumentation on discourse analysis of communications from the Commission regarding employment and social affairs. It argues that the two components of the double approach; gender mainstreaming and special actions, are incompatible and even becomes contra productive put together.

States have sovereignty in deciding how to tax business profits. If two states wish to tax the same profit that belongs to the same taxpayer, double taxation will arise. The increasing number of multinational companies gives rise to double taxation problems and the states have to co-operate to find out how to avoid such problems. The OECD Model Tax Convention includes an article in how to determine the rights to tax business profits. This article has been a subject of discussion and a committee of the OECD has been working to develop a new article 7.The work in proposing this new article has had as its aim to reassure that the interpretations of this regulation is made in the same way.

Sammandrag Information flödar genom samtidens organisationer och behöver systematiskt kontrolleras. Genom att implementera Enterprise Resource Planning Systems, även kallat ERP-system, kan företag enklare samla upp, strukturera och utnyttja all denna flödande information i ett och samma informationssystem. Majoriteten av alla företag misslyckas dock att fullständigt integrera ERP-systemet med sina vardagliga rutiner. Tidigare forskning tyder på att den utbildning slutanvändarna får och ett kontinuerligt ifrågasättande av organisationens värderingar, även kallat double-loop learning (DLL), påverkar organisationens möjlighet till en fullständig integration. Genom en kvalitativ flerfallsstudie på olika företag inom detaljhandeln, alla användare av samma ERP-system, har denna studie undersökt vilken roll utbildningsfasen spelar för att DLL ska uppstå vid en ERP-implementation.

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.

This essay concerns the fantastic and its position in narration. The fantastic's defintion is based on Martin Horstkotte's defintion in The Postmodern Fantastic and the essay focuses on the noncontextual aspects such as the clash between two incompatible fictional worlds and the absence created. Instead of the ordinary identification of the established fictional world with realism and our reality it is suggested that both of the colliding fictional worlds are fictive and that the established one not necessarily need to be realistic. Exampels on how the fantastic takes place on the syntagmatic level in a narration is drawn from the short story ?Samvetets fantasi? by Clas Livijn when analysed with Peter Brooks' closurebased narratology theory in Reading for the Plot.