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.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

The purpose of this Bachelor degree project is to design different types of services that can increase the amount of re-used timber within the building sector and by that means improve their environmental efforts. By examining how the sectors environmental work concerning recycling and re-using timber as a building material is getting on at present, conclusions have been drawn about what further could be done for improvement.The project has shown that there is a scarcity of information and statistics within the sector, but that there are efforts in progress to change this. Questionnaires have been sent to a number of companies working with demolition and utilizing re-usable materials in order to find out what kind of problems there are within the trade. Unfortunately the survey gave insufficient result due to the low reply frequency.It is obvious that active environmental work within the building sector is important and the knowledge acquired while working with the project has led to the design of three suggestions for services regarded as being of interest for improving the negative environmental impact caused by the sector:Suggestion 1 ? Sale of construction parts prior to the demolition of a buildingSuggestion 2 ? Re-utilization circulation when manufacturing buildingsSuggestion 3 ? Education in relation to the purchase of houses  The positive and negative qualities of the suggestions have been examined with SWOT-analysis and further adaptions and the results have been interpreted.

The Pedagogical progression within MSI ? Based upon The Bologna Process and UPC.In a near future several of the European countries will begin working after new guidelines concerning a declaration called the Bologna process. Everything will be done one step at a time and the declaration will change the way the students are being graded, all this for the sake of making the European labour-market moreopened for all of its millions of students.In Växjö this process is in the making, but to adapt to the future demands the school must also change its ways of teaching.To increase its quality the University has put together a procedure of actions to improve the pedagogical working method in all its institutions. In this essay we would like to elucidate how the work with the Bologna process is proceeding within the institution of Mathematics and System Engineering and whatthey do improve their pedagogical teaching. By doing a qualitative case study on the student at the Computer Science Program we wish to find the answers to our questions..

A more complex and turbulent world market puts pressure on flexibility and the ability to adjust its business to the market changes. The rapid and unpredictable change is hade to analyze and forecast which demands more short-term forecasting. The issue for this dissertation is based upon the demand of more flexible ways of doing business in the bank sector in Sweden, which is a turbulent and unpredictable market. Handelsbanken is a company that uses the so called Beyond budgeting concept and the dissertation is about this company?s ability to solve the economic governance without the traditional budgeting process.

Länsförsäkringar in Värmland, Sweden, had during the year 2003 a total level of 6.1 percent of people on the sick-list, which was higher than average in the business (4,5%) and for salaried employees in the private sector (3,3%). The average age of those put on sick-list was 47 years, whish is four years higher than the average for the whole LF-group. The cost for the total amount of people being on sick-list at LF-company (6,1%) was estimated to 1 500 kkr, according to a calculation model coming from Försäkringskassan. For every percent the sick level could be reduced, the company would save 239 kkr. To map out the state of health of each and every collaborator in LF, the company offered all employees to make a health profile at the company's health service, Clarahälsan AB.

The role of religion, of religious individuals and organizations, is currently discussed within both a private and public sector of development. I have viewed documents from the World Bank and DFID where the religious presence is a growing fact and previous theories that religion would disappear with economic development have been abandoned. As a result DFID conducted a large study on the importance of religion for development work, RaD 2005-2011, under the directions of Professor Carole Rakodi. Rakodi (2011) concluded that religion was highly related to the success or failure of developmental projects, and to understand the values people had religion needed to be understood within its specific cultural context. She developed an analysis model to conduct this work.

Titel: Förändringsarbete i skolans värld - en fallstudie av Spjutspetsskolan i TrelleborgSeminariedatum: 2007-06-04Ämne/kurs: FEK582 Kandidatuppsats 10 poäng (15 ECTS)Författare: Carina Nertlinge & Johan NordgrenHandledare: Per-Hugo SkärvadNyckelord: Organisationsförändring, skola, konflikt, kultur, projekt Syfte: Syftet är att undersöka om förändringsprocessen bidragit till den kritik som Spjutspetsskolan har mött.Metod: Studien grundar sig på en kvalitativ ansats och har som empiri ett flertal intervjuer med inblandade i förändringen.Empirisk grund: Trelleborgs kommunala skola Teoretiska perspektiv: Organisationsförändring, kultur, konflikterSlutsatser: Det är vår slutsats att förändringsarbetet har varit bristande i vissa aspekter, vilka sedermera har skapat och bidragit till den kritik som uppkommit. Title: School change ? a case study of SpjutspetsskolanAuthors: Carina Nertlinge & Johan NordgrenAdvisors: Per-Hugo SkärvadDate: 2007-06-04Course: FEK582, Bachelors thesis in Business Administration, 10 Swedish credits, (15 ECTS)Key words: Organisational change, school, conflict, culture, projectPurpose: The purpose of this study is to examine if the the organisational change itself has contributed to the criticism against the project Spjutspetsskolan. Methodology: The study is based on a qualitative approach, and has as its empirical foundation several interviews with individuals involved in the project. Empirical foundation: Trelleborg municipal schoolTheoretical perspectives: Organisational change, culture, conflictsConclusions: It is our conclusion that the project has been lacking in certain respects, which has both created and contributed to the criticism against it..

Background: The need for structured practice has in recent years appeared in connection with the request for a more evidence-based nursing. In psychiatric care with its complex disabilities, it is important to have methods to identify these. Research has demonstrated the importance of patient participation in nursing that has been shown to affect their mental health. It is essential to get to know how patients with mental illness are capable of involvement in their life situation. The ICF emerged as a useful theoretical framework for development of questionnaires of patient participation.Aim: The aim of the present pilotstudy was to develop and test a questionnaire for participation, based on ICF.

Medieföretaget AB is a Swedish Media Company that covers several different business areas.The company daily produces one of the biggest newspapers in Sweden and publishes editorialnews on one of the country?s most visited news homepage. The company also has smallerfirms that produce new business models. Due to big changes in the media climate over theworld and a new company management team the company in November 2008 started adepartment for innovation. The main purpose of the department was to create a structuredway for managing ideas and to promote innovation.

Concept - detail - buildingStockholm International Fairs, new main entrance I studied at the KTH School of Architecture from 1995 to 2000. After completing my studies I wanted to work in an office that had a structural way of thinking and that knew the building process; I therefore chose to work for Rosenberg Architects. I have worked on a number of projects, among them several for the Stockholm International Fairs, from the Rica Talk Hotel and Hall AE, to the new main entrance.In the projects we undertook at the School of Architecture we had to identify and draw details that were central to our concepts. I have here identified some key details that we considered to be essential for the concept in a built project; the new main entrance of the Stockholm International Fairs completed in 2013. The entrance has complex logistics with multiple intersecting flows: exhibitors, employees, journalists, VIPs and others.

Many companies are currently working to optimize and streamline their processes and production lines to achieve higher profitability. In increasingly competitive markets, companies are working to find solutions to increase the value of their production with such a small use of resources as possible. A tool used to accomplish this is the Lean management system. Lean comes from the production system that Toyota has been developing since the early 1900's, The Toyota Production System (TPS). The Lean philosophy helps companies, by working towards continuous improvement in its operations, to achieve higher customer satisfaction, more efficient production and ultimately higher profitability. Many companies are working to implement Lean in their organization. But there are many who fail to implement a complete change towards Lean.

AbstractIn this essay, policy change and learning is studied in the case of the Social Democratic Party and their policy concerning independent schools. Their policy differs clearly from the right-wing parties. Between 1991 and 1994, the right-wing government made substantial reforms concerning independent schools. The question posed in this essay is whether the policy of the Social Democratic Party has changed as a result of these actions, and if they have approached their right-wing counterparts.Using the Advocacy Coalition Framework, defining a policy as a result of the values the actor holds, the question is studied by applying the theory's assumptions of policy-learning across coalitions. The argumentation of the Social Democratic Party, as it is expressed in official text documents before and after the right-wing government, is analysed.

Title: The competent teacher-external and internal frameworks and their influence on educational praxis. This thesis is about what kind of approach a teacher (may) consider when he is facing parameters that he can not do anything about, in this case represented by political, educational och social frameworks. One of the things a teacher can do to adapt to the situation is to see what possibilities he has to develop and expand his topic. The study is built on action research and was carried out during a nine months period on an upper secondary school in Malmö, Sweden. The object of reasearch is myself as a teacher and in my result I describe how various educational situations were handled.

The aim of this Masters thesis is to examine the view of market-led culture, focusing on literature, within Swedish governmental cultural policy. The main issue is to discover changes in attitude towards cooperation between culture and business by comparing the attitudes and ideas expressed in the governmental policy documents from the 1970s with the governmental policy documents from the 1990s. To illuminate, and with an effort to explain, these attitudes and ideas expressed in the documents their political and social context has been studied as well. The theoretical starting point is two political ideologies, and Danish cultural policy researcher Dorte Skot-Hansens theories of cultural policy in the Nordic countries. The methodological starting point is two variants of analyses that are textual ones.