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.

The aim of this Master?s thesis is to investigate different ways of illustrating the information literacy of librarians and with a pragmatic view survey what has been written about marketing the librarians. The thesis is based on a marketing theory introduced by Philip Kotler. He believes that marketing is a social process and that everything can be marketed. I have reviewed three marketing strategies and their significance in marketing the information literacy of librarians.

Author: Nina Ekberg and Therese LjungTitle - Within the social services approach: A qualitative interview study of the social services attitudes towards young offendersSupervisor: Melker LaboryAssessor: Ulf DruggeThe purpose of this study was to see the social workers attitude towards young offenders and how this can affect the teenagers. The theoretical perspectives have been the theory of street-Level Bureaucracy, social constructivism and Stages of change. The material has been collected through qualitative semi-structured interviews and email-interviews with the social workers. The aim of this study was to examine if the social workers uses their theoretical experiences about their attitudes in their practical work and if their response can raise or reduce the young offenders motivation to change their behaviour. To collect information it was chosen that this study would only concentrate on the social workers opinions.

Folkhälsovetenskapligt program.

In Sweden prostitution is by many considered to be a social problem that primarily affects women. To counteract prostitution is a political priority and as a result the purchase of sexual services is prohibited by law. Since the law that prohibits the purchase of sexual services entered into force it has been continuously debated and widely disputed. The aim of this thesis is to compare the image of prostitution found in the travaux préparatoires of the law with four sex workers? view of the phenomenon.

The aim for this study was to investigate if it is less stressful for cow and calves in loose housing systems when separation is made so they can see and touch each other (Physical Contact-PC) instead of just hearing each other (Hearing Contact-HC). The behavior of eight cow- calf pairs (n=4 pairs per treatment) on an ecological dairy farm with cubicle housing were studied for four hours directly after separation and four hours the day after separation. The first four cows that gave birth were used for treatment PC, and the following four cows that gave birth were used for treatment HC. The only selection criteria used was that both cow and calf were healthy. Separation took place 3-4 days after birth and the calves were put separately in two different pens while the mothers were let loose into the cubicle system.

The primary focus of this Master thesis is to study how industrial house building can be implemented during production of rental flats under the terms of public procurement. In order to determine a suitable working process as well as presenting a possible architectonic result of the process, a case study is carried through.A housing projekt is designed on a site i Malmö, where the commisioner is MKB Fastighets AB and the contractor is NCC Komponent with the industrial building system NCC Komplett. The focus of the design is to accomplish high quality apartments to a resonable price, as well as solving the overall scheme for the site.The housing projekt, Kv. Flaggskepparen, built on the consept of a single house model, used to handle the entire site, shows that the building system is well suited to accomodate the commisioners demands.In order to reach the best possible architectonic result with the building system, cooperation initiatded in an early stage of the process is neccesary.A model is proposed to handle the situation under the terms of public procurement. The model suggest that the geometrical design is mainly carried out after inquiry and that architectonic qualities should mainly be defined in a non geometrial way for inquiry..

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

Within the framework of the concept of Network Based Defence (NBF) services should be available in the network, in order to increase the aggregate capacity. A common situation picture is one of these services.The aim of this paper is to answer the problem "What are the main problem areas in the creation of a situation picture in the land arena, with the help of the technical sensors that exist today?" and to develop a basis for continued research in the field situation in the concept Networking Enabled Command, Control and Collaboration (NEC3) at JCDEC (Joint Concept Development and Experimentation Centre). To answer the problem, a descriptive method is to be used in descriptions of the land arena, the information arena and the sensors and a deductive method is used when analyzing the asensors in the land arena.The problems that exist in the creation of a common situation picture, is that different types of obstacles makes it difficult for the sensors, the large number of people who are not combatants and that it is difficult to judge if a civilian vehicle is a threat, then it could be driven by civilians or by combatants..

Debatten om matfett är ständigt aktuell och i stort sett dagligen så matas vi med olika aktörersåsikter om vilket fett som är att föredra. Ska vi äta omättat eller mättat fett? Vilket matfett ärdet mest hälsosamma? Fokus i denna studie har varit att synliggöra den professionellapedagogens förhållningssätt till matfett och vilka olika strategier som lärare i hem- ochkonsumentkunskap har använt sig av i sin undervisning relaterat till matfett. Studiens syftevar att synliggöra och analysera hem- och konsumentkunskapslärares skilda förhållningssättrelaterat till matfett i undervisningen med utgångspunkt i perspektiven hälsa, ekonomi ochmiljö. Studien bygger på kvalitativa intervjuer samt observationer med lärare i hem- ochkonsumentkunskap på högstadiet.

Floating housing is a concept gaining ground in Sweden. The dwellings are different in many ways from traditional homes, not only regarding flotation, but also several other technologies. The purpose of this thesis is to emphasize the qualities that exist in living on water. The ambition was to present a proposal for a floating residential area located in Jönköping, containing homes of varying sizes, and to present their technologies. In order to find inspiration and solutions studies have been made on existing floating homes in Stockholm and Kalmar, focusing on their technical and functional solutions.

To work in an unpredictable work environment requires communication that functions well. In every organization it?s important that employees receive information that is relevant yet not confusing. Due to that, our ambition with this study is to understand how rescue effort organizations communicate in meetings; and whether their communication is clear or not. Our subject for this case study is the Emergency Services in the region of Karlstad.

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.

Home care services have had, and will have a major imortance in the future. More people will be using home care services as a consequence of political strategies but also as an effect of caretakers own wishes. The purpose of this study was to illuminate the factors that are significant for a successful encounter between a caretaker and a caregiver. The study is made as a qualitative analysis of litterature. The data collection was based on Polit and Hungler's model of information retrieval and the data analysis on Graneheim and Lundman's model of analysis.

AbstractWith the murder of Fadime in 2002 honor killings and honour related oppression became a subject of wide public debate. The question was raised whether the Swedish social services had the knowledge and the resources necessary to face the issue with honor related oppression.This study is about the views on honor related oppression among oppressed women and professional social workers and aims to explore the relationship between social worker and client in an honor related context. Does the risk of culture clashes pose a problem in dealing with the Swedish authorities and do Swedish social workers have the necessary tools to help the, often young, oppressed women that seek their aid? This is a qualitative study based on five individual interviews: Two former victims of honour related oppression, two professional social workers and one relative of a young girl who was the victim of an honor killing.Observations:The social workers found that they had adequate resources at hand but that awareness among employees in the social services needed to be improved.The clients felt that the help they?ve received from the social services was helpful but that more information to the public about available resources was necessary along with a better understanding of the differences between their own culture and that of the Swedish society. The clients expressed that the realization that they were being oppressed didn?t come overnight.