SammanfattningUppsatsen behandlar EU-stadgans tillämplighet på det svenska dubbelförfarandet, påförande av skattetillägg och utdömande av straffrättsliga påföljder vid oriktig uppgift. Framställningen baseras på gällande lagtext vid 1 december 2011, men hänsyn har även tagits till lagförslaget avseende den nya skatteförfarandelagen, SFL, som avses träda i kraft den 1 januari 2012.  Besvarandet av syftet sker ur ett svenskt perspektiv med beaktande av rättssäkerheten för den enskilde. Det klargörs att EU-stadgans ställning innebär att den skall ha företräde framför motstridig nationell rätt. Vidare kan kravet på klart stöd som HD har uppställt för att underkänna det svenska dubbelförfarandet med stöd av Europakonventionen, inte upprätthållas vid EU-stadgans tillämpning. Ett sådant krav skulle strida mot rättssäkerhetskravet på en bestämd rättskällehierarki, och därmed inte tillförsäkra den enskildes rättssäkerhet.

Over the last decade, the private insurance market has undergone a stable growth in turnover and growing demand for insurance products in all Member States of the European Union. Therefore, the creation of a single market in insurance will enable consumers to have access to wider choice of insurance products, and insurance companies to gain access to markets in various Member States and compete effectively. The EU legal framework for the insurance industry embraces the Treaty freedoms of services, establishment and capital, the EC Directives and the ECJ case-law. The present thesis identifies numerous factors that hinder the Community insurance market integration and offers possible remedies. The summary of the market obstacles is all-inclusive and reflects the responses to the questionnaires and the Commission surveys.

In recent years, increasing emphasis has been placed on streamlining the supply chain. Keeping inventory and warehouses is considered to be a waste of resources. It is however difficult to completely eliminate the need for inventory and warehouses in a supply chain. The purpose of warehousing is to provide a service for the customer. By keeping what the customer demands in inventory it is possible to make a quick delivery when a need arises.

I detta examensarbete studeras förändringsledarskap i ett litet detaljhandelsföretag som har tagit hjälp av coachning för att genomföra förändring av organisation och ledarskap. Hur företaget kan gå vidare strategiskt utifrån coachningen har också diskuterats. Målet med förändringsarbete var att företaget ska bli mer effektivt och att medarbetarna ska ta mer ansvar och fler initiativ. De anställda önskade konstruktiva förändringar inom organisationen och företagsledaren önskade en effektiv organisation som på sikt skulle ge ett bättre ekonomiskt resultat. Företagsledaren önskade också att utveckla företaget med en ny vision. Dessutom var han intresserad av strategier för att utveckla företaget. Denna studie visar att företaget genom coachning förändrat sin organisation vilket i detta sammanhang innebär att personalen delaktighet har ökat och har numera endast en chef/ledarnivå mot tidigare två nivåer.

During the last year?s Swedish agriculture have had difficult times, with decreasing prices and at the same time increasing production costs, which has led to bad profitability and faith in the future. The dairies in Sweden have also had a rough time and there have been large rationalizations during the years. In the beginning of the 20th century there were almost 1700 diaries in the Swedish countryside. There has been a large technical development during the 20th century resulting in a decrease in diaries to only 46 in the whole country today. They are owned by 15 diary companies, of which 7 large and dominate on the market and the rest are small-scale companies. With this development the confidence and feeling for the diary companies also has decreased.

The goal of this thesis was to explore how real estate investment companies are affected by a weaker world economy. The reason to investigate this was that in the 90s in Sweden, the housing market crashed in conjunction with the bank collapse. Therefore I have looked at how the commercial real estate companies would be affected if we were to have a double dip recession, because it has been confirmed by Gyourko that commercial real estate market and the housing market tend to react in the same way on new fundamental information. This was examined through a sensitivity analysis, one investigated the effect of falling rent income and the second analysis looked at the effect of higher interest costs. I found that IAS 40 rule about unrealized profits of properties affected the results in a significant matter and therefore decided to include the regulation in my thesis.

The globalization that has occurred during the last few years has made it more important for companies to have a well-functioning logistics system. Customers demand more options, which lead to an increased flow that creates greater demand regarding packaging and transports. Diverse logistics costs are nowadays a substantial cost for many companies. Therefore, more effort is aimed at optimizing transportation to lower these costs.The purpose of this project is to create a user-friendly calculation of logistics costs that illustrates how the costs vary, depending on how the flow is structured. This is done by examining which aspects that affect the total logistics costs and by mapping which aspects that should be included in a calculation of the logistics costs.Literature studies have been carried out parallel with empirical studies at Scania's production unit, MC, in Oskarshamn.

För att den svenska skogsindustrin även fortsättningsvis skall kunna bidra positivt till den svenska ekonomin så är virkesförsörjning till industrierna kritisk. Den svenska skogen ägs till 50 procent av privata skogsägare (Skogsstyrelsen, 2012). Detta ger dessa en viktig roll i den svenska virkesförsörjningen då privata skogsägare utgör en stor del av marknadens virkesutbud. En skogsägares beslut om avverkning kan styras av olika mål, några av dessa är (Bertholdsson et. al., 2012): ? Rekreation och jakt ? Känslan av att äga skog ? God långsiktig avkastning ? God kortsiktig avkastning En skogsägare som styrs av känslan av att äga skog kan vara motvillig till att avverka då detta kan förändra just den känslan som skogsägare har.

Detta examensarbete har genomförts på Mape Sweden AB med syfte att eliminera eller minska icke värdeskapande aktiviteter inom inköpsprocessen. Genom att undersöka hur fö-retaget arbetar med inköp och dess inköpsaktiviteter för verktyg och reservdelar är målet att hitta lösningar som innebär en tidseffektivisering av inköpsprocessen.Arbetet är av kvalitativ karaktär. Denna ansats valdes då gruppen ville få en förståelse över nuläget genom kvalitativa metoder. Metoderna som använts för att samla in data till arbetet var observationer och intervjuer, en litteraturstudie samt benchmarking på ett annat tillver-kande företag. För att ta fram förbättringsförslag till företaget utfördes ett spagettidiagram över förflyttningar.

To build high-rise buildings made of timber has for long been limited by national laws, due to the lack of knowledge in engineering solutions. Frame structures made of wood has for a long time been associated with major fire hazards and consequently lower safety and this connection is still being made today. The increased environmental awareness in recent years has contributed to the exploitation of indigenous building materials, including wood from our own Swedish forests and has become increasingly common. Increased knowledge about how structures behave in fire and how they can be protected in order to achieve safe timber structures has resulted in a growing interest in these structures in the construction industry. Research in the area is constantly updated and new laws allow any number of storeys in wooden buildings in Sweden as long as the performance requirements are fulfilled.The main part of this work has involved calculations of the fire resistance and load bearing capacity of floor and wall constructions.

Emerging infectious diseases are a recurring threat to both human and animal health. Understanding the multiple causes behind the emergence of new diseases is key to the prevention of new and potentially devastating outbreaks. The list of underlying causes is long, including a variety of anthropogenic, environmental, molecular and climatic changes that promote the emergence and spread of disease. Two of these factors are central to the emergence of new diseases and receive special attention in this study. The spread of disease from wildlife to livestock and diseases that spread from animals to humans (zoonoses) are of importance as they implicated in the majority of EID events.

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

The foremost objective of business organizations is to generate value for shareholders and to opt for strategies which optimize it. Hence it is of key concern for business leaders to appreciate how operations best are run to maximize value creation. This study explores how financial theory can reveal the link between one particular business strategy and the corresponding effect on shareholder wealth. The question in focus is whether construction companies can enhance their value creation by implementing shift-work to increase the weekly production rate. The thesis particularly targets apartment block projects in Sweden and has the construction company Peab AB as primary object of study.

Metabolic diseases in dairy cows are considered to increase the risk for claw lesions, most of all laminitis, sole haemorrhages and sole ulcers, but also to increase the risk for environmental claw lesions. The aim of this study was to compare claw health in 27 Swedish dairy farms, 18 with high incidence of metabolic diseases and 9 with low incidence. Data on claw health status was retrieved from recordings at routine claw trimmings and analysed on herd level regarding the prevalence of: any lesion, interdigital dermatitis, heel-horn erosion, sole haemorrhages, sole ulcer, lameness, abnormal claw shape, and other diseases (abscess in the white line, limb disorders, double sole, laminitic groove, white line disease, interdigital phlegmon, interdigital hyperplasia, toe abscess and verucose dermatitis). Mean prevalence of any lesion for herds with low incidence of metabolic diseases was 48 % and in herds with high incidence 41 %, and there was no statistical difference between the two groups. Mean prevalence for interdigital dermatitis was 2,0 % and 6.4 % in the low and high incidence groups, respectively (p.

AbstractDrinking water is an important resource on Earth both for humans and animals. Although most of the surface is covered by water only a small quantity is available as drinking water. Our manner of living creates a lot of pollution which has an environmental impact. Groundwater has a protracted turnover time in the soil and it can take many years before the effects of human impact are detected. The Swedish environmental object is ?Good groundwater quality? which aims to provide a safe and sustainable supply of drinking water today and in the future.