En medlemsstat inom Europeiska Unionen (EU) ska anpassa de nationella bestämmelserna för att möta de EU-rättsliga bestämmelserna. Ett exempel på en sådan reglering är mervärdesskatten. Syftet med regleringen av mervärdesskatten har varit att skapa och stimulera en inre marknad inom EU, utan skillnader mellan medlemsländerna. Mervärdesskatten har harmoniserats genom mervärdesskattedirektivet som medlemsstaternas är förpliktigade att implementera. Implementering av ett direktiv ger medlemsstaterna möjligheten att själva tolka och avgöra tillvägagångssättet, så länge direktivets syfte uppnås.

Landlocked Tajikistan is situated in Central Asia and is not only the smallest republic of Central Asia, but it is also one of the most mountainous with some of Central Asia?s highest peaks. Tajikistan is currently and historically the most financially disadvantaged country within Soviet Union/Russian territories. Agriculture is the main occupation for more than half of the country?s population. Unfortunately, however, only 7% of Tajikistan is arable land and the agriculture productivity is low.

Bakgrund: På senare tid har det blivit allt vanligare att svenska företag söker notering på utländska länders börser. En börsnotering i USA innebär nya redovisningskrav för de svenska företagen. Detta följerav att svenska och amerikanska redovisningsprinciper skiljer sig åt. För att säkerställa att utländska företags finansiella redovisning kan förstås av amerikanska investerare samt jämföras med inhemska företags räkenskaper ställer Securities and Exchange Commission (SEC) krav på att de utländska företagen omräknar sin ordinarie finansiella information till amerikanska redovisningsprinciper. Då kunskap om US GAAP är ovanlig bland svenska redovisare kan denna omräkning innebära problem.

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

SammanfattningMykotoxiner är sekundära metaboliter som kan bildas av vissa mögelsvampar. Idisslare har generellt ett högre skydd mot mykotoxiner än vad enkelmagade djur har då våmmens mikroorganismer kan fungera som ett extra skydd mot mykotoxikos. Trichotecenerna deoxynivalenol och T-2 toxin bryts ner till de-epoxymetaboliter i våmmen genom att dess toxiska epoxyring spjälkas bort. Deoxynivalenol metaboliseras helt eller delvis av våmmens mikroorganismer, medan T-2 toxinets nedbrytningskapacitet inte är lika hög. Aflatoxin B1 har en låg nedbrytbarhet, och inga metaboliter har kunnat detekteras i våmmen.

Background: Documents and legislation inform us that parts of the public health service of Sweden, at a political level, aim to support people?s sexual health. Statistics show there has been an increase among young woman, seeking help for sexual pain during intercourse. The diagnosis that the media has come to observe lately is vulvar vestibulitis. In general there is a lack of knowledge about the existence of this state of pain and its causes, which impacts woman to get appropriate help and support in time.

AbstractFörfattarens namn: Sanna KnutssonTitel: Hur lärares arbetsrum bör utformas för att uppnå såväl psykosocialt välmående som god arbetsuppfyllnad? en semistrukturerad intervjuundersökning i tre olika typer av arbetsrumTitel på engelska: How teachers? workroom should be designed to achieve the best rates of psychosocial health and job output ? a semistructured servey of three different kinds of workroomsAntal sidor: 53Syftet med studien är att undersöka hur lärare i olika typer av arbetsrum upplever sitt arbetsrum såväl psykosocialt som arbetsmässigt. Jag har valt att bortse från organisationskulturen på skolorna. Mina tre frågeställningar som jag besvarar i arbetet är:-          Spelar typ av arbetsrum en avgörande roll för lärares psykosociala välbefinnande och arbetsuppfyllnad?-          Spelar de fysiska förutsättningarna i arbetsrummet en avgörande roll för lärares psykosociala välbefinnande och  arbetsuppfyllnad?-          Hur anser lärare att arbetsrummet ska vara utformat för att uppnå såväl psykosocialt välbefinnande som arbetsuppfyllnad?Resultatet grundar sig på  17 semistrukturerade intervjuer av lärare på tre olika skolor, varav två är högstadium och en är gymnasieskola.

All inclusive travel has become a popular way to travel abroad. When tourists pay for everything in advance their need for contact with the local people will be reduced. The consequences of this can be dissatisfaction from the local people as they are left out and do not share the financial benefits created by tourism. During the purchasing cycle of an all inclusive travel, it is possible that the tour operator can influence a sustainable development.The aim of this paper is to compare how a large and a small tour operator in their purchase of all inclusive holidays interacts with local players to create sustainable development, thereby creating a surplus value to the customer. The hypothesis is that the amount of knowledge and application of this knowledge regarding sustainable development differs in the purchase process between large and small tour operators.This paper was carried out as a case study.

 Through teaching, pupils are given the opportunity based on their personal experiences and current events to express and consider their views in relation to others who hold different views. As a result, pupils should be encouraged to get involved and participate in an open exchange of views on societal issues (Skolverket, 2011d, s. 189). To assess pupils orally in the subject of civics in primary education is an unexplored field, which makes this field relevant to explore. There are numerous researchers? who with the help of deliberative methods, formative feedback, formative assessment and studies regarding classroom climates whom all speak positive about using discussion/dialogue in education to upraise and develop learning among pupils.

The Swedish retail business has been characterized by a small number of ruling distributors. These distributors have been affected negatively by the internationalization which has made it possible for international distributors to establish their stores in the Swedish market. These international distributors are focused on low price stores. Their establishment on the Swedish market has led to a decrease in market shares for the Swedish distributors, which has damaged their profitability. Another change that has affected the Swedish distributors is that the behavior and needs of the customers has changed.

The ways designers work with craftsmen in other countries can vary alot,but still there are many similarities. In this study we make comparisonsbetween a number of projects involving three different designers and artisansin other countries and parallel that to our own work in South Africa.What we have seen is that there is some common denominators betweenthe different projects that are being taken care of in different ways.Some things that commonly attract the designers seem to be the skills ofthe craftsmen, as well as their colouring, patterns and materials. A furthercommon denominator in the projects is that people?s perception of qualityhas become an important issue. The products that are being developedare often sold in the country of the designer, and therefore a needto insure that the quality of the products is up to the standards expectedin that certain country has occurred.

Increased trade and exchange within the European Community has brought with it the need for less restricted circulation of judgments. The situation has improved greatly due to the enactment of Regulation (EC) No. 44/2001 on jurisdiction and the recognition and enforcement of judgments in civil and commercial matters (the Brussels I Regulation).Despite recent improvements the proceedings are still time-consuming and difficult. Many creditors refrain from having judgments recognized and enforced as the proceedings cost too much time and are too time-consuming. On January the 21st 2005 a new Regulation entered into force, Regulation (EC) No.

Uppsala- och Stockholmsregionerna använder Mälaren och dess tillflöden som dricksvattenkällor. I Mälaren varierar halten organiskt kol från år till år och kan medföra problem såsom oönskad lukt, smak och färg vid dricksvattenrening. Det kan även vara problem med avseende på bildning av desinfektionsbiprodukter (DPB) och transport av toxiska ämnen med dricksvattnet. I takt med den globala uppvärmningen kan dessutom halten av organiskt kol i Mälarens ytvatten och dess tillflöden öka. Det medför att halten av organiskt material även skulle öka i vattenverkens råvatten och det skulle i sin tur uppstå svårigheter att hålla dagens gränsvärden.

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

The main goal of this project was to develop some sort of a diverter for pipestransporting waste in a vacuum system. This unit was supposed to be both cheap andeasy to serve/exchange worn out parts. With a limited space to install the pipeexchanger, the challenge was to keep it as compact as possible without constructingbends with to small radius or to sharp angles as this would wear out the system a lotfaster than planned. The system was also supposed to be able to handle clothes andscrubs from hospitals. Having too much sharp edges or angles would tear the clothesapart.