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.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

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.

International media groups and the freedom of speech are two issues that have been questioned during the last years when large media groups control a large amount of public-oriented information. The masters thesis at hand considers three debates that illuminate Bonniers and AB Mariebergs hereinafter referred to as the Bonnier Media Group positions on the media market. The objective of such a study is to establish in the face of the theory on hegemonia, for example from which factors the media actors deduce their argumentation when discussing the above-mentioned topic and the meaning of such a discussion in our time. The thesis also discusses whether freedom of speech and free opinion are affected by the increasing power of the Bonnier Media Group and if they, as a result, have diminished their own cultural and liberal assets, features that are firmly associated with the company. I conclude that various features have come to change the media market during the last years.

Compulsive gambling has lately become a more common and serious issue in our society. The number of compulsive gamblers is constantly increasing alongside the growth of the gambling industry and the consequences of compulsive gambling include both economical and social disasters. Every addiction has a start, and so does compulsive gambling, which is why we chose to perform a survey in order to determine the possible causes to why individuals are drawn to gambling and what leads them into compulsive gambling, and also during which circumstances do they find the strength and will to come out of their addiction to gambling. The theories that are used in this paper include globalization, socialization, Bauman´s consumption society and empowerment, alongside the six phases of gambling by Custer and Milts, describing the way in and the way out of compulsive gambling. This survey is one of the qualitative kind, which means that the chosen theories are connected to the ten interviews that were done with gamblers of various kinds.

De tekniska system som tävlar om förarens uppmärksamhet i bilar och lastbilar ökar både i antal och komplexitet. Detta kanske inte är ett problem på en rak, lugn motorväg men minskar fokus på själva körningen och om något oväntat skulle hända kan konsekvenserna bli allvarliga eftersom föraren är distraherad och kan behöva ta in för mycket information på en gång.Syftet med projektet var att utveckla ett system för att presentera endast relevant och önskad information till förare av lastbilar och bussar i kritiska trafiksituationer. Detta för att göra det möjligt för föraren att fokusera mer på körningen och därigenom göra den säkrare och bekvämare. Å ena sidan ska systemet upptäcka vilken typ av trafiksituation lastbilen befinner sig i. Å andra sidan ska det avgöra vilken typ av information som skulle vara relevant för föraren i den situationen.Med en litteraturstudie, insamlad statistik, intervjuer och författarnas åsikter som grund identifierades ett antal händelser (som telefonsamtal och förekommande varningar) som kan inträffa i förarhytten på en lastbil och hur mycket de vardera skulle öka förarens arbetsbörda (workload).

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

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.

An automatic milking (AM) system should be combined with some form of controlled cow traffic to minimize the time spend on fetching cows to milking and to increase the milking frequency. By restricting the hours spent on pasture per day you optimise the AM system use during pasture period. A reason for this is becuase cows do not return to the stable for milking during night which cause that the milking unit stands empty those hours. In organic production it is required that the cows should be able to graze a certain amount of daily dry matter (DM) intake on the pasture. In the county of Dalarna where the farm is located the yield of the pasture is about 3000 kg DM per grazing season and hectar.This means that the pasture area should be 14,25 hectare to 57 milking cows.

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.

Arbetet handlar om sjömätning, både hur det går till i dag och hur det gick till förr. Jag har också forskat i alternativa metoder som skulle kunna komplettera konventionell sjömätning.Syftet med mitt arbete var att ta reda på hur många oupptäckta grund det finns kvar i den Svenska skärgården.Metoden för att få fram bra och trovärdiga uppgifter har varit att intervjua personer som på ett eller annat sätt sysslar med sjömätning. För att kunna beskriva sjömätningens historia har jag tagit hjälp av litteratur.Resultatet av min undersökning är att sjökortet i huvudsak stämmer någorlunda med verkligheten. Det finns dock vissa undantag, ofta stämmer sjökortet sämre i skärgårdar där få yrkesfartyg opererar..

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.

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.

The interaction between the driver, the car and the road is essential for the road safety. This case study focuses on the road condition and its effect regarding road safety issues. By studying and isolating the road condition aspect and its contributing role to the accident occurrence, the aim is to explore their relationship, as well as highlight the road parameters that are commonly associated with accident occurrence. This result will be used to develop and increase awareness of the impact of poor road alignment and poor road surface conditions on traffic safety, in order to prevent these accidents from occurring. The road parameters chosen for this study include side friction, cross slope and rut bottom cross slope, road texture, curvature, drainage gradient and rutting.The case study was limited to lv 360 in Va?sterbotten, where all accidents with an unclear cause of the accident were studied, between 2003 and 2012 were carefully studied and assessed based on the condition of the road at the time of the accident.