?A culture center should be visually welcoming as well as attract a diverse range of visitors with different backgrounds.? This was the client?s request for a new cultural center in Nairobi. The location is in the heart of Nairobi?s industrial area, near several existing buildings that are already in use by the culture organization known as Go Down. I have chosen to keep most of the existing buildings and to use my new building as a complement for the desired program.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between ? generally speaking ? Northern and Southern Europe.

The purpose of this thesis was to analyse if the six month rule in chapter 3 § 9 part 1 in IL is compatible with EU law regarding the free movement of employees and in case of discrimination whether the rule can be justified. First of all the retroactive salary for an unlimited taxpayer and during the period of income earning a limited taxpayer who later became unlimited taxpayer will be analyzed in order to determine if they are considered to be in a comparable situation. An unlimited taxpayer is subject to taxation in Sweden for all of his incomes regardless their origin. However there is an exception according to six month rule, which implies that physical persons who stay abroad due to their minimum six months employment are in Sweden free from their incomes earned abroad if they are taxed in the country of employment. Tax exemption is applicable even if the payment from an employee working abroad is made retroactively.Article 18 EUFF states a general prohibition of discrimination on the grounds of nationality.

Sparandedirektivets syfte är att effektivisera beskattningen av ränta på sparande inom EU genom att räntan ska beskattas i betalningsmottagarens hemviststat. Direktivet gäller endast fysiska personer och gränsöverskridande räntebetalningar. Syftet ska uppnås genom ett utbyte av information medlemsstaterna emellan. I stället för att utbyta information kan en medlemsstat välja att ta ut källskatt på ränta och vidarebefordra en viss del av källskatten till betalningsmottagarens hemviststat. De svenska bankernas kontrolluppgiftsskyldighet för begränsat skattskyldiga sparare har i och med direktivets införande utvidgats.

Higher demands of competitiveness and efficiency have led to increasing sizes of farms, with more land, more capital and more comprehensive logistics. The aim is to gain benefits of scale economies that reduce the production cost per unit. However, a greater extent of the business exposes the farm of increased risk where small deviations rapidly can erase the benefits. A modern dairy farm thus put high demands on the farmer?s ability to coordinate, plan and manage the forage production through the whole process until storage to obtain silage of the desired quality and quantity at the right price. The objective of this study was to design a simple model, i.e.

We live in a society where the technology has an enormous role in our lives. The average age of using digital tools among Swedish people is down to a very young age. In the recent period of time there has been much debate about tablets and their use in preschools. The aim of this study is to examine the preschool teachers experiences and perceptions of tablet use and how the implementation of the tablets benefits the school activities. What is central to this research is not how kids use the tablet, but how educators are using the tablet device as supplement for children?s development.

Direct marketing is an area within marketing that is growing rapidly. Many companies has realised the benefits of using direct marketing, such as receiving direct response from customers and gaining a better customer relation. The growth within direct marketing means that traditional mass marketing today face harder competition than ever. This thesis examines and look in to three well recognised Swedish companies use of direct marketing. Our main purpose is to establish how companies spend their marketing budget between direct marketing and traditional marketing activities.

A tax penalty is an administrative penalty and is levied when the tax obligated provides false information for the guidance of their own taxation. Further can the taxpayer also be punished for tax evasion for the same false reporting. However, this is contrary to the European Convention that we should not be tried or punished twice for the same crime. The Supreme Court has through practice from 2013 ruled that the right not to be punished twice for the same offense shall include the system in force concerning tax and tax offenses. The Supreme Court has by this judgment determined that the system of penalty and tax evasion is not compatible with the dual test ban.In the light of the judgment the Government submitted in November 2014 a draft to the council regarding double test ban regarding penalty and tax evasion.

On the internal market within the EU, freedom of establishment under articles 49 and54 TEU stipulates that companies have the right to set up businesses in other MemberStates. On the internal market there are 27 different national tax law systems whichhave caused obstacles regaring taxation between Member States. These obstacles havebeen shown deterrent when a company enters a new market. One problem area is thelack of cross-border loss compensation for groups. This means that cross-bordergroups is over taxed when they are unable to set of gains against losses.

The purpose of this essay is to perform a comparative study of first a pedagogical/rhetorical and then a therapeutic method, to help students overcome their speech anxiety. My choice stayed at focusing on the academic world and the benefits offered to mainly students. I have chosen two institutions with long experience of work with speech anxiety: Instutionen of Swedish, rhetoric and journalism at Södertörns Högskola and Student Health at Uppsala University. I want to find the advantages and disadvantages of the two universities and in no way define what is more favorable..

Vid Lissabonmötet enades medlemsländerna om antagandet av de så kallade Lissabonmålen vilket bland annat innebär att EU skall vara den mest konkurrenskraftiga ekonomin i världen. För att kunna uppfylla dessa mål måste företagsskattesystemet inom EU förändras eftersom EU annars är i sämre konkurrensläge än USA när det gäller att attrahera investerare. Det finns två förslag till en sådan förändring som är mer aktuella än övriga förslag, Home State Taxation (HST) och Common Consolidated Corporate Tax Base (CCCTB). HST är ett förslag som går ut på att alla bolag i en gränsöverskridande koncern skall beräkna sin skatt enligt reglerna i den stat där moderbolaget är lokaliserat. CCCTB är ett förslag som innebär ett införande av en ny gemensam skattebas som tillämpas på gränsöverskridande koncerner.

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 gain a deeper understanding about why Swedish banks choose to work and report CSR and also analyze differences and similarities between two banks.Research question: Why do Swedish companies within the financial sector choose to report and work with Corporate Social Responsibility?The major incentives to work and report CSR are because it benefits bank´s businesses, which is driven by stakeholders. Stakeholder pressure is also an important incentive, especially pressure from customers and employees. The incentives that differed between the two banks were morality of the business leader, society and the priority of stakeholders. The incentives that we could not support were guidelines and competitors-.

It is more common now to purchase products and services on the Internet. More and more companies choose to sell their services and products this way. Some services and products the customers can get delivered directly to their computers. Therefore, it is important for entrepreneurs to know when they risk a permanent establishment in another country due to their Internet based activity. If the company gets a permanent establishment in the other country, the other country can tax the income which is relatable to the company?s permanent establishment.

The awareness regarding environmental issues is increasing and as a result a large number of products are eco-labeled. This enables the consumers to make enlightened environmental decisions when purchasing products. Eco-labeling is no longer for products only, but also for services like hotels. It?s difficult to determine what it actually means to eco-label a hotel and what kind of benefits it includes.