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.

This thesis serves to examine how manufacturing SMEs consider outsourcing. Furthermore, we aim to identify the main characteristics and patterns for these types of companies that can explain their rationale in such a decision. The chosen method for this thesis is abduction and selected research approach is multiple case studies. Seven case studies have been conducted at EAB AB, Esbe AB, Hörle Automatic AB, Pelly Industri AB, SGV Industrier AB, Swede-Wheel AB and Wulkan AB. Our findings have illustrated that although traditional outsourcing theory provides a good platform for explaining the rationale behind outsourcing decisions in SMEs, we have identified additional considerations that SMEs, operating as 2, 3 or 4-tier suppliers towards OEM-corporations, make.

AbstractThe aim of my study has been to investigate which expectations students at The Hotel and Restaurant Programme have for their futue working life and labour market. I want to investigate if these expectations are important factors that female dominance is large within the meal service sector. I have chosen to do qualitative interviews to discover these expectations.Some explanations that the respondent give for the gender differences within the restaurant and meal service sectors are the old tradition of male and female work. Furthermore the possibility of becoming well known within the market and the possibility for personal development in this market are described as important factors.The answers to my questions show that all respondents are positive to future work markets; also they all want to work within the restaurant sector and not in the meal service sector. The reasons for their choice cannot give a complete explanation to why female dominance is so big within the meal service sector.Keywords: Gender, status and celebrity-hood..

Plagionotus detritus is a threatend longhorn beetle that only exists at one site in Sweden. It is saproxylic and depending on recently dead coarse oak wood for its larval development. Trees at Djurgården, Stockholm that have been colonized by Plagionotus detritus has been studied to find out the habitat preferences of the species and to see what affects the density of beetles in a tree. The bark of some trees and wood from the breeding project at Nordens Ark has also been studied to find out what affects the species reproductive success. The reproductive success was measured in two ways, the larval mortality and the size of the hatching holes.

The commercial real estate market makes up a large part of Sweden's property portfolio, as well as other open, free markets in the real estate market it is regulated by supply and demand. There are several factors that affect the supply and demand in the commercial real estate market, for instance the price, type of real estate and the condition of the real estate. In order to achieve success in the commercial real estate market it requires that real estate agents have a certain expertise and flexibility in their thinking to adapt commercial real estates to supply and demand. Active investors on the commercial real estate market are for instance private real estate agents, their knowledge and experience will help increase the value of commercial real estate in the long run. In order to provide the market flexibility in its real estate portfolio, vacancy is a factor that can be used.

Background and problem: Since the new law took place in 1999, it has been illegal towash a car with substances that can damage the environment on a paved street or on a driveway through a garage. This has conveyed to a new industry where more and more self-service car wash facility have opened around the country. Vetlanda Vägkrog AB has since 2012 been planning to install manual self-service car wash facility at the back of their restaurant business. The authors mission was to make an analysis in order to examine whether an investment of carwashes are lucrative enough for Vetlanda Vägkrog AB.Aim: The study's main objective was to analyze the profitability of an investment in a self-service car wash facility at Vetlanda Vägkrog AB, based on given data. The authors sub-aim was to clarify which factors in general that had played the greatest part in the establishment of a self-service car wash facility.Method: The authors have used an abductive approach in order to fulfill the aim of the study.

Authors: Tobias Nilsson & Vedad LjeljakSwedish title: A case of a football club?s brand. En fallstudie om en fotbollsklubbs varumärke, ?Kall hjärna, varmt hjärta och rena händer?AbstractPurposeThe purpose of our study is to understand brand building of a Swedish professional football club. MethodThe method that has being used in the essay is a qualitative study where we have used semi constructed interviews to create a deeper understanding for brand building in a football club.

The purpose of this science of Art History research paper is to find out the meaning of Cats in Art. I have limited my studies to the Nationalmuseums picture gallery and found forty paintings with cats. I have chosen sixteen of these to furthur analyze typographically and chronologically from a symbolic perspective. The forty paintings from the Nationalmuseum were created during four centuries, with the first being painted in the Sixteenth Century. I have studied the cats dimensional placement in the picture, if the cat is in an outdoor or indoor environment, with people and if the cat is active or passive.

In a press release from the Swedish church it says that the pressure from people who are in need is increasing on the deacons in Sweden and that it?s getting higher each year. This study contains the search of knowledge about the deacons of the Swedish church, if they actually feel an increasing pressure and in what way, how they are handling the possible pressure from people in need, if that pressure is too high and if the deacons feel that they can assist the people seeking their help. The study also aim to provide more knowledge about the deacons experiences of the opportunities and boundaries (or obstacles) they meet in their line of work and how they handle the boundaries when/if they can?t provide the help that the people need.

This thesis is based on thirteen qualitative interviews with civil servants and politicians. The purpose of the study is to research these informants? attitudes towards integration and their reflections about immigrants? lower chances in an ethnically segregated housing and labour market. The theoretical frame of references is based on social constructionism and focuses on including and excluding power structures. The empirical material provides both structural and cultural explanations to immigrants? problems as regards inclusion in Swedish society.

The essay's purpose is to find out why municipalities engaged in local labor market policies and the study focused on a smaller survey unit. In the paper an analysis is made of the Torsås municipality's labor market policy. The work also intends to structure the political organization and their cooperation with other players. The survey methods used were interviews and a case study. The essay results are based on two interviews.

The development for Skanska Commercial Development (SCD) during the last years has been positive on all markets and Skanska therefore plans on expanding their activity. Central and Eastern Europe has had a considerable economic development, what is assessed to continue during the next following years. Bucharest is one possible alternative in the CEE for a new establishment by SCD. However, the investigation before an entry is a process with many factors that need to be taken into consideration. There are today no models on how and what a developer as SCD should evaluate in terms of opportunities and risks on a possible new market.

The purpose of this thesis is to examine how investments are justified in the Swedish data center industry, with a focus on cooling equipment. This is achieved through semi-structured interviews with 20 different interviewees. These interviewees represent different facets of the industry and facilitate an understanding of which factors, such as: investment costs, operating costs, reliability, environmental impact and the influence of external and internal actors, come into play and to which degree they impact the investment decision-making process. The results show that primarily low operating cost in the form of low energy consumption is the driving factor when it comes to the procurement of new equipment. A lower environmental impact is a positive side-effect of lower energy consumption.

This survey, Let them kill each other, has its aim and purpose to analyze how two of Swedens biggest tabloids, Aftonbladet and Expressen, reported about the Dayton agreement (also known as Dayton Accords, Paris Protocol and Dayton-Paris Agreement). To do so we analyzed both editorials and regular articles from 1995-10-09 to 1995-12-16. We discovered that the main opinion, both regarding editorials and articles, had a negative posture about the possibility for the partners to come to an agreement, and also later on, for the agreement to persist. We also found that the majority of the articles and editorials indicated a plain portrayal of whoever was the ?winning? and ?losing? side of the agreement..

The energy that the earth receives from the sun hourly has potential to cover a year?s energy demand in the world. Further, this type of energy is environmentally friendly, natural and free of cost. This report covers solar energy in an urban environment and consists of a case study of installations of photovoltaic cells in a part of the city of Stockholm. It is mainly the economic aspects that are covered but there is also a discussion about the practical consequences and the sustainability as a result of integration of solar energy in an urban environment. The aim of the study is to present results from economic calculations for utilization of solar energy in chosen buildings in Kungsholmen in Stockholm.