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.

A design methodology to mitigate timing problems due to long wire delays is proposed. The timing problems are taking care of at architecture level instead of layout level in this design method so that no change is needed when the whole design goes to backend design. Hence design iterations are avoided by using this design methodology. The proposed design method is based on STARI architecture, and a novel initialization mechanism is proposed in this paper. Low frequency global clock is used to synchronize the communication and PLLs are used to provide high frequency working clocks.

Web pages are visited through a variety of different devices with varying screensizes. One method for adapting web pages to this variety is called responsive design. Geographical information, often in the form of embedded maps, is common on the web. The combination of responsive design and geographical information has been shown to lead to interaction problems and is therefore assumed to need special considerations. This thesis examines this combination and investegates how presentation of geographical information can be adapted to responsive web design.

Until 2020, 49% of Sweden's use of energy must derive from renewable sources. Greenhouse gases must as well decline with 40% compared to 1990 as a part of Sweden's 16 environmental objectives. Biogas is part of the effort to achieve these objectives, but as the demand for biogas increases, more substrates are needed to meet the demand. The purpose is to investigate the conditions for pea residue as substrate by performing lab-scale mesophilic digestion with different fractions and notch lengths and then to summarize pea residue as a substrate for biogas production. During anaerobic digestion, 1000 ml bottles were used as reactors for digestion.

The purpose of this thesis is to present a review of research themes and practice in the field of art image registration. The objectives of the review are twofold. The primary task is to distinguish which problems, in regard to theory and practice, that have been dealt with in the field of art image registration and the secondary task is to investigate which discursive, institutional and tool-related factors have had an impact on theoretical discussions and practice in the art image domain. The empirical content in the review is structured according to four epistemological viewpoints and is analyzed with a domain analytical approach. The result of the study is that two major problems are frequently discussed in the art image domain, namely lack of standardization and which discourse is the best suited for registration of art images.

This thesis aims to analyse the problems concerning the reorganization of the Swedish consulary system, which took place right after the Swedish entry in the European Union in 1995. This thesis shows the underlying debate in the Parliament before the changes. It also discusses which factors caused the reorganisation. My work focuses on the Swedish consulary representation in Spain which exist of an embassy in Madrid and 20 underlying honorary consulates. The consulates are not foreign authorities but are still handeling a lot of cases as an govenmental authority.

The main purpose of this paper is to examine and compare the democratic situation and developement in Malung and Nyköping, through a perspective of participatory and deliberative democratic theories. The questions I?ve examined are On what priorities the actions of developing democracy are built? Which positive effects have been reached and what problems have arisen? What are the solutions they have found to the problems? How does one experience the results of the experiments and actions taken? What are the similarities and differences between the two cases? and What is their relationship to the theories mentioned above?The questions are answered through interviews with four central actors in each case and examined in relation to participatory and deliberative democratic theories and in comparison of the two cases.The results have been that even if none of the cases respond to one theoretical ideal, they have touches of both theories as well as representative theory. It shows, however, that in Malung the representative democracy theory is the strongest represented in actions and politics, while in Nyköping the participatory democratic theory is stronger. In short, the most positive and negative effects respond well to the theories..

The thesis Den ?fria? rörligheten aims to give deeper knowledge to the notion of social sustainable mobility. My previous knowledge within the subject is focused around mobility being biased and therefore gaining particular groups of actors within society and leaving others worse off. Therefore I chose to do a critical analysis of social sustainable mobility and more precisely show which problems that exist and why.To start with, I have created a framework for social sustainable mobility, from which I have looked at the empirical material. The general empirical material is mostly based on mobility in Sweden also a more specific study is made of the Öresundregion.

The aim of my bachelor?s thesis is to investigate, through a literature review, changes in the distribution of filamentous algae as well as the general species composition of macroalgae and diatoms in Swedish eelgrass meadows. I have also studied the possibility of tracking these algae and diatoms in eelgrass meadows using eDNA methodology. The focus has been on linking these changes to climate change factors such as eutrophication, temperature increase, and anthropogenic emissions, and how these affect the health of eelgrass meadows and their ecosystem services, such as a carbon sink and biodiversity support. The results show that filamentous algae have increased markedly in coverage in Swedish coastal areas between 1980 and 2021, especially in sheltered bays, indicating that altered environmental conditions favor these fast-growing species. Genetic tracking using eDNA demonstrated that there are functional primers for many species, particularly among brown algae and red algae, whereas green algae require more specific primers due to greater genetic variation.

Syftet med examensarbetet är att främja den hållbara utvecklingen i anläggningssektorn. Målet med rapporten är att visa hur miljöklassningssystemet CEEQUAL kan förbättras samt hur användningen kan främja hållbar utveckling i mark och anläggningsprojekt i Sverige. CEEQUAL är ett miljöklassningssystem inom infrastruktur och anläggning som har utvecklats i Storbritannien av Institution of Civil Engineers. I examensarbetet har följande frågeställningar undersökts: Hur fungerar CEEQUAL i praktiken? Vad är den svenska erfarenheten från användningen av CEEQUAL? Hur kan anläggningssektorn förbättra miljö/hållbarhetsarbetet genom miljöklassning med CEEQUAL? Hur kan man förbättra miljöklassningssystemet CEEQUAL? Frågorna har besvarats genom metoderna litteraturstudie och dokumentanalys men även genom intervjuer med olika aktörer inom anläggningsbranschen. Denna rapport innehåller en kort sammanfattning av vad hållbar utveckling betyder och en fördjupning inom miljöklasscertifieringssystemet CEEQUAL samt dess användning inom anläggnings- och infrastrukturprojekt. En jämförelse mellan CEEQUAL, de 16 nationella miljömålen och Kretsloppsrådets mål har också utförts för att se om de behandlar samma miljöområden. En certifiering sker i flera olika steg. En certifiering genomförs av en utbildad assessor som bedömer och ger poäng på svaren av frågorna som återfinns i CEEQUAL:s manual.

A third party access to district heating networks has been proposed in Sweden, to increase the competition on the district heating market. Such third party access could create opportunities for the agricultural sector as an energy producer. This study describes the technical, economical and environmental prerequisites for a farmer cluster to build and run a heating plant, fueled with local wood fuel. The heating plant in the described scenario is 8 MW and will supply a village of 1000 houses, and is fueled with wood chips exclusively. Supplying a heating plant with fuel puts high demands on the logistics, since there need to be a continuous flow of fuel. In the scenario, wood residues from felling and thinning is stored in stacks in the forest, and a few times a year chipped and transported to a storage area at the heating plant. In the study, an estimation of the profitability has been made by estimating the cost of the investment, personnel, operating and maintenance costs and costs for the fuel and ash handling.

For over 40 years, there's been a debate in Sweden of whether it's good or bad with maintenance therapy for heroin addicts. This method is far more acknowledged in other parts of Europe and in USA. The aim of this paper was to explore how public actors manifest their thoughts concerning the subject of the substitution program in Sweden. This approach includes the complex of problems that can be found in statements and the discourses that these operators stand for and support. In my analysis the philosophical thread was principally based on Michael Foucault ideas, but also on other theories related to social constructionism.

This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

The Aquatic Ape theory was first formulated by Alister Hardy in year 1960. All from the beginning the theory has been criticized, ridiculed, ignored and a source to strong feelings in the anthropological community. The purpose of this essay is to investigate why the Aquatic Ape theory is so controversial and why it is understood so differently by scientists. After interviews with Swedish scientists and the general community, and after reading of anthropological books, I have tried to show that the aquatic ape-coldness depends on it challenging nature against the anthropological paradigm, which describes human beings as strong, hunting creatures who can live in any environment. The Aquatic Ape theory - on the other hand - picks out one of all these environments and says: "here has our evolution occurred: we have been aquatic apes".

Various problems with nail disorders have been noticed in the Swedish population of Giant Schnauzer, but the frequencies of these problems are unknown. This could be due to the fact that bad nail quality has several differential diagnoses and lack of diagnostic criteria and diagnostic codes for nail disorders. The main purpose of this study is to review different types of claw defects and diseases of the nail bed in dogs, and to classify and evaluate the proportions in the Swedish Giant Schnauzer population. The nail is a specialized part of the skin. The quick will strengthen and protect the third phalang against the surrounding.