This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

Piles of deadwood are often retained in forests after management to support the biodiversity ofsaproxylic organisms which depend on deadwood to survive. Any knowledge about the crucial role ofpiles as suitable habitat of saproxylic organisms compared to single distributed deadwood objects thatare around the piles would help conservation actors to motivate more forest owners to supportsaproxylic organisms during their management. Therefore to give facts to this the saproxylic fauna ofdifferent pile positions (up and low) was studied and compared to distributed deadwood samplesaround each pile. Our study was focused on saproxylic beetles. Some other parameters such asdiameter, deadwood volume, pile volume and decay stage were assessed to define any effect.

Detta arbete behandlar mätteknik vid kontroll av dubbskadedjup på sågtimmer. Mätmetoder och mätverktyg har sammanställts och bedömts som lämpliga för olika mätsyften. Data rörande skadedjup från olika dubbtyper har sammanställts ifrån tidigare publicerade studier. Resultat från en egen kartläggning av dubbskadedjup på gran- och talltimmerstockar styrker en allmänt rådande uppfattning: Att de djupaste dubbskadorna uppstår närmast centrum av matarhjulens anliggningsyta mot timret om matarhjulen inte konstruerats med hänsyn till att utjämna matningskraften runt en så stor andel av stockens yta som möjligt. Eftersom heltäckande mätning av dubbskadedjup är tidsödande finns behov av att rationalisera mätproceduren.

Background: It is today common for companies to provide some sort of incentive for CEO's and senior management positions to motivate, retain and benefit employees within a company. This is in order to drive the goals of the CEO and management in the direction that is desired by the owner. Currently, the Swedish centre-right government has forbidden the use of such variable pay within state-owned companies. There are two different attitudes to variable pay, one that is in favour and one that rejects it. However most people agree on the fact that a well-functioning incentive scheme can be of great strategic importance for a company.Approach: has variable pay to CEO's had any effect on the company's profitability.Aim: the aim of the study is to compare companies who use variable pay to CEO's with companies that do not in relation to their profitability in terms of profit margins, yearly performance, returns on total capital and returns on equity.Method: the study uses a quantitative approach.

Detta examensarbete är ett produktutvecklingsprojekt som behandlar utvecklingen av ett koncept av en ny stereotaktisk huvudram för användning inom neurokirurgin. Arbetet har utförts i samarbete med Elekta Instrument AB som är ett av världens ledande företag för utveckling av utrustning som behandlar cancer och andra sjukdomar i hjärnan. Elekta har idag en produkt som heter Leksell Stereotactic System (LSS) och består av en ram och en båge, tillverkade i aluminium, som används vid stereotaktisk kirurgi. I och med att diagnosmetoderna förändras och att främst MRI använder kraftfullare magnetfält finns ett behov av att använda icke elektriskt ledande eller magnetiska material i ramen. Målet med arbetet var att ta fram en ny huvudfixeringsram som fram-för allt var förbättrad inom följande; material, kompatibilitet, design och patientkomfort.Arbetet inleddes med en förstudie och en studie av användarnas antropometriska mått.

Equality between men and women is in focus politically, in working life and in the media. There is a noticeable desire from the Swedish government to create a working environment with equal opportunities for men and women. The equality law in Sweden is an indication of that goal. During its existence, the equality law has gone through several changes. The purpose of the changes has been to improve the work with equality among employers.

För företag som arbetar med måttlistor och skisser och låter mönstret skapas på en fabrik kan det vara problematiskt att få plaggen att sitta som man vill. Speciellt svårt kan det vara med ärmhål, ärmkullar och halshål. Jag har arbetat med ett sådant företag för att ta fram en kappa och klänning från designskisser i sextiotalsstil med modern passform i storlekarna XS-XL. Moderniseringen innebär till exempel mer rörelsevidd, inte spetsig byst och längre ärmar. Till detta skapas plaggmåttlistor, materialspecifikationer och plaggdelsdokument för att plaggen ska vara färdigt för att produceras på fabrik.

Logosol is a company that produce small-scale wood processing products. To be able to expand the business Logosol have decided to increase exports, their target markets are the US, Russia, Germany and Norway. The expansion has mainly been through subsidiaries situated on the abroad markets. The subsidiaries have done poor results and that has influenced the whole company. CEO Bengt-Olov Byström made a decision to sell out the units to the people who worked in the business.

The effects of Reindeer mechanical damages on the planted regeneration of Pinus sylvestris and Pinus contorta. Semi-domesticated reindeer can damage young trees. In late winter reindeer rub their antlers against young trees. The aim of this study was to quantify those damages. This study covered planted objects from three different areas in northeastern Sweden.

Companies worldwide strive to reduce costs and capital tied up in stock. At the same time, the need for short delivery times requires efficient logistic flows. In order to meet customer demands an efficient warehouse activity is required.The purpose of this study is to develop a model for designing a warehouse system regarding to working environment and safety. The model is primarily designed and based on literature reviews of scientific articles and books, own knowledge and the authors previous work experience in the industry.The thesis has been done at Sandvik AB, the department Precision strip in Sandviken. Sandvik is a high-technology engineering group with advanced products and a world-leading positions within selected areas.

Hydropower is an important source of energy in Sweden and accounts for about 46 % of the total energy production. Sweden has about 1 200 hydropower plants and with the intention of raising the pressure head of the water and to store water, dams are built by the power plants. The storage reservoirs make it possible to adjust the energy production by demand and season. Dams in connection to the reservoirs are subjected to additional loading during periods of high floods or when an icecap in the winter is formed on the reservoirs. In order to maintain the dam safety, the power companies in Sweden are working with guidelines for dam safety from RIDAS.

The purpose with this study was to examine six caseworkers and two clients? experiences of interaction in the investigative work of social assistance. Moreover, how the interaction between caseworkers and clients are affected by the structure of the social assistance unit. The study also wanted to show how interaction rituals contribute to the change in assessment procedure in the investigative work. The study even aimed to highlight the ways in which social exclusion occurs in investigative work from caseworkers and client?s capital and gender.

SammanfattningJag har analyserat fem debattartiklar, tre skrivna av Linda Skugge, författare och skribent i Expressen, och två av Sara Stridsberg, författare och frilansande journalist, i den så kallade ?bimbodebatten? som har pågått i flera år där kända kvinnor har kritiserats i media på grund av sitt ickerespektabla förhållningssätt till sig själv och sin kropp, exempelvis gällande utvik, silikoninlägg, klädstil osv. De texter jag har valt ut berör samtliga Linda Rosing, känd från dokusåpan Big Brother. Som en debatt mellan två personer förhåller sig texterna tydligt till varandra. Det hela startade med att Linda Skugge kritiserade Linda Rosing mycket hårt varefter Sara Stridsberg gick in och försvarade henne.Jag har analyserat texterna utifrån Beverly Skeggs respektabilitetsbegrepp, och har även kompletterat med Pierre Bourdieu för att synliggöra de olika aktörernas positioner i det sociala rummet, bland annat med hjälp av hans begrepp kapital och habitus.Nyckelord: Kvinnlighet, respektabilitet, bimbo, bimbodebatten, Linda Rosing, Linda Skugge, Sara Stridsberg.AbstractMy analyse is of five debate articles, three written by Linda Skugge, Swedish writer and journalist, and two written by Sara Stridsberg, Swedish writer and freelancing journalist, concerning the ?bimbodebate? which has been going on for several years where famous women have been criticised for their non respectable way of presenting their body.

Abstract ? ?Aggregate complaints in banks MIS?Date:                       June 8th 2012Level:                      Master thesis in Business Administration, 15 ECTSInstitution:                School of Sustainable development of society and technology, Mälardalen UniversityAuthors:                  Abdulla Ahmed Ibrahim         Alexis AnderssonTitle:                       Aggregate complaints in MIS ? A case study of Nordea BankTutor:                      Carl G ThunmanKeywords:               Aggregate, complaint, dissatisfaction, content analysis, Nordea, MIS.Purpose:                  The paper aims to develop a model of how Nordea Bank can monitor customer dissatisfaction through aggregated dissatisfaction analysis. Furthermore, the study aims to identify improvement proposals in Nordea based on the developed model and conducted interviews.Method:                  This thesis consists of qualitative interviews. Personnel at the local office in Västerås has been interviewed as well as Nordea?s customer ombudsmen, former office employee at Nordea, data analyst, head of customer inquiries, Professor of database technology and also a researcher in language technology.

In connection with riding and handling of horses, many accidents that can cause severe injuries to both horses and humans are existent. The cause is in most cases that the horse is frightened. The horse's fear also affects its usefulness and it has been shown to have adverse effects on the horse's welfare. To increase safety and improve the welfare of both humans and horses, it is important to find appropriate training methods to reduce the fear of horses in frightening situations. This experimental study compares handled habituation to free habituation.