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.

Cnior Mobile AB i Lindesberg utvecklar en mobil trygghetstelefon för äldre. Detta examensarbete går ut på att utforma en handsfree-enhet för denna. Handsfree-enheten ska integreras i larmknappen, som bärs av användaren runt handleden, och har kontakt med telefonen via blåtandsradio. I examensarbetet ingår att välja ut lämplig högtalare och mikrofon, hitta lösningar för smuts- och vattentålighet samt att lösa problem med ekon och bakgrundsstörningar.En högtalare hittades som uppfyllde kraven för smuts- och vattentålighet samtidigt som den hade utmärkt frekvensgång för återgivning av tydligt tal. Vattenavrinning från högtalaren löstes genom att ett sinussvep sänds ut från högtalaren varje gång ett samtal ska kopplas upp.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

The purpose of this Masters thesis is to investigate upper secondary school librarians conceptions of fiction mediation. By using a phenomenographic method, the different conceptions of the specific phenomena, how the librarians conceptualise their work with mediation of fiction, are made clear. The aim of the method is not to study what fiction mediation is constituted of, but rather how upper secondary school librarians understand it. Qualitative interviews were held with eight upper secondary school librarians about their conceptions of their working tasks, the meaning of fiction for youths, reading promotion, inspiration to purchase of fiction, free voluntary reading and if the importance of fiction has changed over time. The results showed that the upper secondary school librarians conceptualise their working tasks as both changeable and repeatable.

Den här uppsatsen tar sin utgångspunkt i den svenska befolkningens tilltagande ohälsa de senaste åren. Syftet är att undersöka om, och i så fall hur, morbiditet är relaterat till konjunkturläget och på så vis försöka utröna om åtminstone en del av den försämrade hälsan kan tänkas förklaras av det rådande ekonomiska läget med både högkonjunktur och bra tillväxttakt. Den hälsovariabel som främst används är ?Allmänt dåligt hälsotillstånd? och utgör en del av SCB:s undersökningar av levnadsförhållanden. Perioden som undersöks är 1980-2004.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

Migration and giving birth are crucial decisions for animals during their life cycle, which may have lasting consequences on their population demography and fitness. Migration can entail a variety of possible effects for an individual, such as access to high quality food and reduced risk for predation. The moose (Alces alces) in northern Sweden is partially migratory and moose females are known to give birth to one or two calves. The synchrony between time of calving and timing of migration has not been compared before, especially in terms of energy maximizing and time minimizing perspectives, which may provide vital cues for fitness benefits of migration. I investigated effect of timing of birth and individual life history on distance, timing, stopovers and duration of 190 individually marked female moose that have been tracked for multiple years in ten different areas in northern Sweden.

The focus of the thesis is: how conditions for agriculture in the Republic of Macedonia today may form the basis for development of the agricultural sector towards conditions needed for future accession into the European Union. The method for investigating this question has been to look at newly available farm monitoring system (FMS) data from Macedonia. Also to look at the latest government policies created in the country for the agricultural sector and rural areas in relation to the requirements for EU accession. Articles and empirical studies published by other authors related to the questions which arise in this study have been reviewed and presented herein. Trade relations, trade patterns and national economic and agricultural trends are displayed to provide a background overview for the study of the agricultural sector.

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

Title:Cash is King ? or is it?Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Caroline Eng and Jessica HillbergSupervisor:Jonas KågströmDate:2011- 06Aim:There is a long tradition of trading the currency and the first coins can be traced back to Persia already 500 BC. With the modernization of society and the technological advances we have made in recent years, we are now using electronic payments more and more. We pay by card, Internet banking and mobile phone in addition to cash. The purpose of this paper is to follow Swedbank project "cash smart" and have it as a basis when we examine if we are heading for a cash-free society and what obstacles and opportunities there is for a cash-free society.Method:We have used a qualitative method to conduct interviews with two individuals involved in the project "cash smart" at Swedbank in Gävle.

The economic development and competitiveness in Europe is heavily dependent on an efficient transport system. Movement of goods and people is essential for a competitive industry and successful trade. As a result of an intensified transport business, consumption of fossil fuels has increased dramatically. As a consequence, there are increased emissions of dangerous greenhouse gases. Transports are often mentioned as an area with high impact on the environment.

 Problem: For what type of investors are index funds versus exchange-traded index funds best suited?Objective: The purpose of the paper is to determine how an index fund or an exchange-traded index fund (ETF) suits different types of investors with different requirements in terms of time frame, investment size and purpose of investment. The comparison is based on fees and trade practicality. This is going to describe the advantages and disadvantages with the two different financial instruments.Method: The study is a comparative study using two methods; one of which is a case study, the other is a qualitative interview. The case study focuses on fees and is made on an exchange traded fund (XACT OMXS30) and a simple equity index fund (Erik Pensér equity enhanced index).

This thesis is conducted together with the environmental- and health department in Halmstadcommunity. The thesis is about allowance of bedding and water supply for pig farms inHalmstad community. These farms are chosen randomly from all of the pig farms inHalmstad community. It includes inspection of 27 pig farms and writing of a report. Duringthe inspections I study the amount of bedding, what kind of bedding, water supply andinjuries like lameness, shoulder-bone sore, ear-, flank- and pig tail biting.

Illegal logging and its related trade is of great concern around the world. The European Union Timber Regulation (EUTR) is a regulatory approach by the EU to prevent illegal timber and timber products to be placed on the European Union inner market. This means the regulation affects both actors in the member countries as well as the actors exporting timber and timber products to the EU from non EU member countries. This study aims to study the implementation process of the EUTR in Bosnia and Herzegovina (B-H), and its preconditions. Institutional theory is used to understand and explain how the EUTR affects B-H organisations? business environment, and how the organisations choose to respond to the EUTR.