Recent corporate challenges require effective communication in order to secure a company?s reputation. Companies as a result, need to be committed to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their strategies. Companies also need to communicate social, environmental and economic consequences of their activities along with their CSR commitments to their internal and external stakeholders in order to make a better corporate image and improve their market opportunities.

Denna studie avser att besvara var mervärdesbeskattning sker, ur ett EG-rättsligt perspektiv, vid tjänstehandel till en beskattningsbar person med flera fasta etableringsställen i olika medlemsstater. Tjänsterna förvärvas vid den plats där den beskattningsbara personen har etablerat sätet för sin ekonomiska verksamhet men tillhandahålls den beskattningsbara personens olika fasta etableringsställen. Studien företas med anledning av rådets direktiv (2008/8/EG) av den 12 februari 2008 om ändring av direktiv 2006/112/EG med avseende på platsen för tillhandahållande av tjänster (EUT L 44, 20.2.2008 s. 11-22).Utgångspunkten för att besvara studiens syfte är huvudregeln i artikel 44 mervärdesskattedirektivets ändrade lydelse som träder i kraft den 1 januari 2010. Artikeln stadgar att platsen för tillhandahållande av tjänster till en beskattningsbar person ska vara den plats där denna person har etablerat sätet för sin ekonomiska verksamhet.

SummaryBackground: Management control is important for all kinds of activities, both in trade and industry and in the public sector since you must economize on scarce resources. There are nevertheless many different views on management control, which have changed with the times. With regard to the public sector in Sweden, the management control systems have changed radically the last half century, especially from the 1980s, due to depressions and increased focus on effectiveness. New approaches have been taken by many municipalities and county councils, both in Sweden and internationally, where the former management control systems have been abandoned in favour of result control, target costing, and activity-based-costing, for example. Another new approach has been the Balanced Scorecard, which was introduced by Kaplan & Norton in a pioneering article in 1992.The Balanced scorecard is a multidimensional tool, originally intended to be used in trade and industry, but with regard to its nature, it has been adopted even by many non-commercial organizations, especially in Sweden.

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.

I ett historiskt perspektiv har leverantörerna försökt närma sig marknaden genom att en tätare relation med slutkunden upprättas. Eftersom dagens företag är hårt konkurrentutsatta krävs en effektiv försörjningskedja med leveranser i rätt tid och rätt kvantitet. Det krävs även att företagen har en effektiv lager- och produktionsstyrning för att tillgodose marknadens varierande efterfrågan. Plannja har under de två senaste decennierna försökt etablera sig på nya marknader genom att köpa upp befintliga bolag. Utökningen har inneburit att företaget har kommit närmare slutkunden och att försörjningskedjan blivit längre.

Energy is an essential part of the society and for a sustainable future we need to use the energy resources in a sustainable way. The forest is Sweden?s most important resource for renewable energy and a higher production combined with shorter rotation periods (time from planting to clear cutting) can increase the access to energy. The tree genus poplar (Populus spp.) is interesting as energy resource as it has both high production and short rotation period. But browsing ungulates are a major threat to the establishment of poplar plants and therefore the poplar plantations need to be fenced in today. To use fences is expensive and time consuming; this makes it interesting to find more cost-effective solutions where there is no need to fence. The aim with this study was to look at the ungulates? occupation rate and browsing pressure in poplar plantations without fence.

Urban farming can be viewed in several contexts. The first part of this work brings up the beneficial effects of farming on our physical and mental health, knowledge as well as on social life in cities. The introduction of gardening in schools can contribute to an increased awareness on both agricultural practices and importance as well as ecological processes. It can also be used in teaching of other subjects. Farming can also contribute to improving the household economy, and the economy on a municipal or national level.

Uppsatsenutgör en utvärdering av en kommunal arbetsmarknadspolitisk åtgärd/insatsbenämnt Personlig Utvecklings Tjänst (PUT- tjänst, PUT) som riktas tilllångtidsarbetslösa och socialbidragsberoende invandrare i Uddevalla kommun.Åtgärden/insatsen innebär att ett visst antal individer erhållervisstidsanställning inom kommunens verksamheter i syfte att bland annat fåarbetslivserfarenhet i Sverige och referenser. Syftet med studien är attfördjupa förståelsen för hur några av de som haft PUT- anställning upplevdeden. Deras upplevelser av insatsens/anställningens påverkan på livssituationenavseende ekonomi, sociala nätverk och aktiviteter samt upplevelsen avbemötandet på PUT- arbetsplatserna ställs i centrum. Sålunda fokuseras deintervjuades resonemang kring sin livssituation beträffande övergången frånsocialbidragstagande och långtidsarbetslöshet till visstidsanställning ochegenförsörjning genom insatsen PUT. Studien undersöker också huruvida deintervjuade utökat sitt sociala nätverk till att inkludera fler personer med svenskbakgrund medelst PUT- anställningen.

Sahlgrenska Academyat University of GothenburgDepartment of Internal Medicine and Clinical NutritionAbstractTitle: BCAA supplementation in patients undergoing resection for liver cancerAuthor: Mikael Semaan and Viktor SjölingSupervisor: Fredrik BertzExaminer: Frode SlindeProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: April 10, 2013BackgroundLiver cancer is the fifth most common cancer worldwide and the third largest to cause death. Protein-energy malnutrition is common in patients with liver disease and they often suffer from changes in the hepatic metabolism of nutrients and other substances. There is a basis for recommending BCAA supplementation in other certain liver diseases. Given the similar clinical picture of liver cancer surgery, it is possible that supplementation of BCAA can be beneficial for these patients as well.ObjectiveThe aim was to study the scientific basis for the effect of branched chain amino acid (BCAA) supplementation in liver cancer patients. Can it improve their recovery in terms of nutritional status and albumin levels, and does it changes the duration of hospital stay, after surgery?Search strategyFive extensive searches were performed on PubMed and Cochrane after appropriate study material.

This thesis aims to present the essential background on how to perform climate changeimpact assessments, and to present the results from a climate impact assessment on waterbalance and nitrate leaching for an arable Swedish soil. The soil is a sandy soil in southwesternSweden, grown with spring cereals. This study is meant to be a benchmark example,and cannot be seen as a regional or national assessment for Sweden, rather as an approachto present and analyze the most important parts of these kinds of assessments.A dynamical simulation model (COUP, Jansson and Karlberg, 2004) was used for thisstudy. The model was parameterized and calibrated against data from an experimental site,located in Mellby in Hallands county, south western Sweden. Measurements were carriedout between 1st of April 1988 and 1st of April 1991.

This thesis aims to present the essential background on how to perform climate changeimpact assessments, and to present the results from a climate impact assessment on waterbalance and nitrate leaching for an arable Swedish soil. The soil is a sandy soil in southwesternSweden, grown with spring cereals. This study is meant to be a benchmark example,and cannot be seen as a regional or national assessment for Sweden, rather as an approachto present and analyze the most important parts of these kinds of assessments.A dynamical simulation model (COUP, Jansson and Karlberg, 2004) was used for thisstudy. The model was parameterized and calibrated against data from an experimental site,located in Mellby in Hallands county, south western Sweden. Measurements were carriedout between 1st of April 1988 and 1st of April 1991.

Successful broiler production in hot climates requires knowledge of how birds are affected by heat stress. It is important with access to water and good ventilation to facilitate coping with the heat. It may be useful to reduce the consumption of feed during the hottest hours of the days, which together with a few hours of extra light available could improve both productivity and animal welfare. The vision in birds is superior to that of humans and most other mammals. Continuous light and light with low intensity can cause eye injuries, affect the eye development in young chicken negatively, as well as provide increased incidence of foot pad lesions. Access to light affects the production but also the welfare of birds.

Volvo Aero Corporation är en stor leverantör till de tre stora flygmotortillverkarna, General Electric, Pratt & Whitney och Rolls Royce. Komponenter som företaget producerar används i över 80 % av dagens kommersiella motorer. Nya motorprogram, där Volvo Aero eftersträvar att ha en mer aktiv roll gällande design och utveckling, har lett till nya utmaningar för företaget. Samtidigt har en komplicerad leverantörsmarknad, bland annat på grund av konsolidering, blivit svårare att hantera. Av denna anledning finns ett intresse av att förbättra företagets relationer och samarbeten med sina leverantörer, bland annat för att höja effektiviteten och sänka kostnader och ledtider.I ett led att klara detta, gav Volvo Aero oss uppgiften att studera och analysera teorier kring hantering av leverantörsrelationer för att se om vi kunde hitta passande modeller som är applicerbara på de nya situationer som företaget står inför.Vi utförde studier av en mängd teorier, och sökte att finna vilka som passade Volvo Aeros situation bäst.

Background: According to many authorities Trademark consideration will within the companies become all more prioritized objectives for competitive advantage and a strong organisational structure.Trade marking is becoming an important tool, not only Production oriented companies apply this on their products or services whereas it is today spread in many different sectors.Problems: On the basis of theoretical and empirical studies, we will try to see how a trademark is built up.This will guide us to our questions at issue:? How has the actual process for HTF been in order to strengthen and to build up their trademark, how have they achieved this in practice?? What are the underlying criteria?s to for this work and what role has the consultant company BMN in the actual process?Aim: The authors have for intention to create an understanding on why there is interesting for a trade union organisation like HTF to carry out a trademark development investment. A further understanding will be to highlighting a strong trademark's advantages and possible disadvantages.Results: As a trade union organisation where the relationship to the members and the potential members is becoming all more important is the interesting to highlight their trademark clear and in addition to that contribute to building and establishing strong relationships. on the basis of this study we can state that it is now one of the most important support activities that as a trade unions to highlight its core values through trademark. As a trade union, one can to a large extent work with and to apply the market the economic mocks-up for trademark build up.The most important aspect is that we can state , in the future developed to concentrate more on communication, positioning, segmentation and diversification, which the trademark act as intermediary.

Kurs: A?mnesfo?rdjupande arbete i logistik och ekonomistyrning, 2FE02E, 2FE20E Fo?rfattare: Therese Jakobsen och Matilda Magnussen Handledare: Petra Andersson Titel: Etiskt ansvarstagande ? Med avstamp i de gap som kan uppsta? mellan ett fo?retags uppfo?randekod och en underleveranto?rs arbetssa?ttBakgrund: I dagens samha?lle kra?vs det att fo?retag tar ett sto?rre etiskt ansvar och verkar fo?r en ha?llbar utveckling. Det ansvarsfulla fo?retaget a?r ett uttryck fo?r det fo?retag som aktivt arbetar med Corporate Social Responsibility. Ett verktyg i arbetet med det a?r att utveckla en uppfo?randekod, a?ven kallat Code of Conduct som dikterar riktlinjer och normer fo?retagets verksamhet ska genomsyras av.