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.

In this Masters thesis we investigate query expansion using an electronic thesaurus. We formed 30 topics from the library and information science field. For each topic three searches were made in the bibliographic database LISA Library and Information Science Abstracts via CSA Cambridge Scientific Abstracts. LISA has an electronic thesaurus attached. We used this thesaurus to form baseline queries, baseline queries expanded with synonyms, and baseline queries expanded with both synonyms and related terms.

AbstractNowadays, companies and organizations manage large amounts of data to be used as support in decision making. A good solution for data management is in the form of data warehouses. A data warehouse is used to gather information from multiple sources within a company and arrange the information in a way that makes it easy to retrieve and analyze. Designing a data warehouse is not a simple task. The study herein will focus on what a data warehouse is and how the ETL process is used for data storage in the data warehouse. ETL stands for Extract, Transform and Load and is the process that retrieves data, transforms it and finally loads it into the data warehouse.

Subject of this study is the evolvement of the radical art music scene in Sweden. In this development took the labour movement an active part during the 1960s. The purpose of this study is to examine how the relationship between the radical art music scene and the labour movement was constituted and what this relationship implied for the Swedish radical art music scene during the 1960s.During the 1960s radical music became an influencial part in the Swedish music scene of modern art music. In this development the artists? society Fylkingen had a central position.

The aim of this Master?s thesis is to analyse how adult students in Swedish adult education seek information for school tasks. The focus is on how they use the public library and electronic information sources and their reflection on information and sources in this process. Also of interest in the study is the help they receive from staff in the public library and their teacher. Methods used in collecting and analysing data for this study were of qualitative nature.

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 main purpose of a Flight Data Recorder (FDR) is to facilitate the investigation of incidents. In order to interpret the data that has been recorded in the FDR the data has to be visualized in some way. This can be done with software on a computer or with hardware that is specific for the model of aircraft that the data originates from.The aim of this project is to visualize data for six parameters from the FDR of Saab 2000 in an avionics rig. The avionics rig resembles the cockpit of Saab 2000 and the displays in it are identical to the ones found in the plane. All six parameters are shown on the same display.Due to safety regulation vital systems in aircraft are doubled, with one system on the left side and one on the right.

Rapid Granulator is one of the world's largest producers of granulators, which is a kind of grinderwho grinds discarded plastics to granules which later can be reused when pressure molding plastics.The company wanted help in developing a new, or alternatively extending their previous,measurement equipment. The old equipment was hard to use, required changes in the code fordifferent measurement scenarios and had a limited array of measuring quantities. Rapid had an ideaof a similar concept only with a greater number of input ports, better range of applicable sensors andan advanced yet easy to use interface. The system is supposed to be placed at Rapid's test departmentwhere it will be used as a tool for finding faults and provide data which can be used for furtherdevelopment of the granulators.The project's members accepted the task and immediately began searching for suitable componentsfor the system. After the search was completed a list of costs, limitations, sensors, I/O's anddevelopment environment was presented to Rapid's staff.

The main objective of this essay is to present the views of nine Swedish publishers and four other agents in the literary field regarding the possibilities of and obstacles to publishing fiction in an electronic format. Furthermore, whether or not electronic publishing is today actually a viable alternative. A substantial part of the essay functions as background to our interview findings and is based primarily on material originating from the Sociology of Literature field. The introductory chapter expounds the methodological and theoretical basis of the essay and is followed by a chapter placing our study in a larger, international media, context. Chapter three deals with the past decades? restructuring of the publishing sector, the professional functions involved in traditional publishing and Pierre Bourdieu?s theories on the cultural and economic forces at work in the literary field.

The subject of this master thesis is co-operation between archives, libraries and museums. The purpose is twofold: 1 To map out activities within the area to get an overall picture. The mapping is done by studies of documents and consists of international outlooks and an overview of national and regional projects and reports; 2 To investigate how leaders of the respective institutions within the various regions of Sweden apprehend co-operation between the three sectors. The empirical study is accomplished by inquiries and is mainly qualitative. An intermediate purpose of this essay is to try using grounded theory to treat and analyse the gathered material.

Denna examensrapport visar hur utvecklingen av en dynamisk webbapplikation har genomförts. Examensarbetet har utförts på Data Ductus AB i Skellefteå åt en extern kund. Kunden ville ha en lösning för att samla in data och med detta data sammanställa statistik.

The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.

Information technology (IT) with its enormous capacity involves more and more in our daily activities and public sector is using IT to make their activities more efficient. The government goal with electronic government (e-government) among other things is increasing the availability and service to the public as well as improving the democratic process. Democracy can be strengthened by involving citizens in public decision making process but this goal has not been achieved yet and the development of e-government has mostly been focused on improving efficiency within administration and electronic services (e-services). Promoting the democratic process has been postponed in the development of e-government because of the lack of political commitment and decision. Digital divide is also preventing public sector to promote democracy with the support of IT.

The RoHS Directive was introduced in order to restrict hazardous substances in Electrical and Electronic Equipment, EEE. It currently restricts the use of six hazardous substances/compounds; cadmium, lead, mercury, hexavalent chromium, PBB, and PBDE. The RoHS Directive currently includes category 1-7 and 10 in the categories of EEE listed in Annex 1A to the WEEE-Directive (Waste of EEE). The aim with the report is to investigate and elucidate prospects and obstacles to increase the scope of RoHS. This report mainly considers the inclusion of product categories 8 (Medical Devices) and 9 (Monitoring and Control Instruments).

The Dark Side of the Word-of-Mouse Effect- An experimental study of how negative information in today?s social media can influence consumer perception As a result of the electronic revolution of information dissemination, social media as a phenomenon has come to play an important part, both in society at large but also when it comes to business and marketing. Nowadays, knowledge and opinions about brands and products are spread by reputation through a wide range of social media platforms, a phenomenon which in the literature is referred to as word-of-mouse or electronic word-of-mouth (eWOM).The purpose of this paper is to investigate how people?s opinions towards a company and its product are affected by negative information in terms of eWOM. Or more precisely, whether or not there is a difference in this effect depending on information content, concerning company values on the one hand and product attributes on the other.This was done in an experimental setting where two groups of respondents were subjected to fictitious information of different types using established social media platforms.