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 purpose of this paper is to investigate some aspects of teaching environmental issues, as they are manifested in another culture. In this paper, I will discuss how you teach environmental issues, how the teaching environment is formed, and what an environmental issue means to a South African teacher, as well as, if there are any cultural aspects to what an environmental issue is. Seven observations were made and qualitative interviews with four teachers teaching Life Science in Cradock, South Africa - The results showed that these South African teachers, independent from each other, followed a similar pattern in their teachings. These patterns contain gathering information concerning environmental issues in the immediate surroundings, as well as using the text book and teaching environmental issues through lectures. It was not possible to draw a conclusion about the cultural aspects in association to environmental issues.

Web pages are visited through a variety of different devices with varying screensizes. One method for adapting web pages to this variety is called responsive design. Geographical information, often in the form of embedded maps, is common on the web. The combination of responsive design and geographical information has been shown to lead to interaction problems and is therefore assumed to need special considerations. This thesis examines this combination and investegates how presentation of geographical information can be adapted to responsive web design.

The aim is that on the basis of interviews with personnel and clients examine whichexperiences they have of the drug abuse programme and its implementation. To be able toanswer the aim following question has been formulated: (1) What do the personnel and clientthink about the drug abuse program arrangement? (2) In which extend is the programimplemented as thought? (3) How do the personnel assesses the client?s participation? (4)How does the client?s think about their own participation in the program? (5) Do the client?sthink that the program have been helpful in their personal development? A qualitativemethod was chosen and has used a semi structured interview. Total has ten interviews beenimplemented on Rällsögården, five with clients and five with personnel. The study'sinterpretation framework builds on research around drug abuse treatment and theories andmethods that lie to shallow for the drug abuse programme.

The purpose of this thesis is to present a review of research themes and practice in the field of art image registration. The objectives of the review are twofold. The primary task is to distinguish which problems, in regard to theory and practice, that have been dealt with in the field of art image registration and the secondary task is to investigate which discursive, institutional and tool-related factors have had an impact on theoretical discussions and practice in the art image domain. The empirical content in the review is structured according to four epistemological viewpoints and is analyzed with a domain analytical approach. The result of the study is that two major problems are frequently discussed in the art image domain, namely lack of standardization and which discourse is the best suited for registration of art images.

Public concern and the need of responsible way of doing business have brought forward the issue of sustainability at the forefront of discussion in the last decade. Even though, food retailers are playing an important role in the economy, they are exposed for criticism by media and consumers for any socially and environmentally irresponsible business practices because, the potential environmental and social impacts from their operations are significant. These impacts need to be recognized and properly addressed. The main objective of this study was to assess the sustainable business management of a cooperative food retail business in Sweden, known as Konsum Värmland (KV). The necessary data and information on history and status of KV, and its practical activities concerning the implementation of sustainable development programs as well as the motivation and challenges encountered by KV during the implementation were gathered via reviewing different documents, research papers and press releases; interviewing decision makers and other personnel in KV and other researchers from Swedish University of Agricultural University who have investigated KV.

The main purpose of this paper is to examine and compare the democratic situation and developement in Malung and Nyköping, through a perspective of participatory and deliberative democratic theories. The questions I?ve examined are On what priorities the actions of developing democracy are built? Which positive effects have been reached and what problems have arisen? What are the solutions they have found to the problems? How does one experience the results of the experiments and actions taken? What are the similarities and differences between the two cases? and What is their relationship to the theories mentioned above?The questions are answered through interviews with four central actors in each case and examined in relation to participatory and deliberative democratic theories and in comparison of the two cases.The results have been that even if none of the cases respond to one theoretical ideal, they have touches of both theories as well as representative theory. It shows, however, that in Malung the representative democracy theory is the strongest represented in actions and politics, while in Nyköping the participatory democratic theory is stronger. In short, the most positive and negative effects respond well to the theories..

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

The thesis Den ?fria? rörligheten aims to give deeper knowledge to the notion of social sustainable mobility. My previous knowledge within the subject is focused around mobility being biased and therefore gaining particular groups of actors within society and leaving others worse off. Therefore I chose to do a critical analysis of social sustainable mobility and more precisely show which problems that exist and why.To start with, I have created a framework for social sustainable mobility, from which I have looked at the empirical material. The general empirical material is mostly based on mobility in Sweden also a more specific study is made of the Öresundregion.

The essay shows that temporary agency employees work in a complex business. Both labor and management differs from other businesses in the Swedish labor market. Regarding the unemployment insurance, they have previously been separated from other businesses through legislation. Based on the essay question regarding workers protection has the statutory rights for employees been strengthened. This by the implementation of the directive on manning into Swedish law and now covers all workers in the business.

This paper investigates the internal product costing system in one of the Swedish banks with the purpose to evaluate the quality of its product costs and possible implications on decision making. The study shows that the current system distorts product costs by, among other things, using relative allocation of costs and time and by allocating all costs to individual units of products. We therefore propose an alternative product costing system, which mainly draws on ABC theory but is also adapted to the specific needs of service companies and of the Bank. This proposal is intended as a solution in this particular case and not to be generalized in other contexts. We hope however to add to the understanding of why more complex costing systems, such as the ones based on ABC theory are, according to previous studies, not widely used in practice.

Ordbetydelsedisambiguering, att bestämma vilken betydelse av ett ord som gäller i ett givet sammanhang, är en av språkteknologins huvudutmaningar. Medan ordklasstaggning och informationssökning har nått mycket användbara nivåer är det fortfarande långt kvar innan vi har hittat en metod som på ett tillförlitligt sätt kan hjälpa oss att automatiskt ordbetydelsedisambi- guera digital text. I denna uppsats undersöker jag vilka metoder för ordbetydelsedisambiguering som finns, hur de fungerar, samt demonstrerar hur en praktisk implementation av en sådan metod går till..

Various problems with nail disorders have been noticed in the Swedish population of Giant Schnauzer, but the frequencies of these problems are unknown. This could be due to the fact that bad nail quality has several differential diagnoses and lack of diagnostic criteria and diagnostic codes for nail disorders. The main purpose of this study is to review different types of claw defects and diseases of the nail bed in dogs, and to classify and evaluate the proportions in the Swedish Giant Schnauzer population. The nail is a specialized part of the skin. The quick will strengthen and protect the third phalang against the surrounding.

The aim of this study is to create understanding of why companies should collaborate with artists and how artists and businesses build strong partnerships. We also want to understand the development of relations between the music industry and companies, together with the problems, possibilities and implications it has for both artists and corporate identity and brand. The music industry has been changing rapidly during the digital revolution and new problems and opportunities have emerged which the music industry can choose to either embrace or renounce. This study is made with a qualitative approach based on interviews with relevant individuals from the music industry. We have carefully chosen these individuals to counterpart different segments of the music industry and to execute our purpose from various perspectives.

AbstractThe purpose of this study is to deepen my knowledge in how teachers can teach pupils with reading and writing disabilities, and also find out how a co-operation with remedial teachers can look like.The study is based on qualitative interviews with two teachers and two remedialteachers.The study shows that the two teachers´ co-operation with the remedial teacher appeared to bedifferent. The teacher who had the longest work experience was the one of the two that had a co-operation with the remedial teacher, the other teacher who graduated in 2007 did not have any co operation at all with the remedial teacher.The study also showed that the teachers and the remedial teachers in the study had different opinions about what method to use for pupils with reading and writing disabilities, and that the LTG method was the one most frequently used .All the participants in the study agreed that reading and writing disabilities is a large area, andthat there is a large variety in difficulties among the students . Some of the difficulties the participants had experienced were problems with decoding, pupils that had problems with learning the letters..