In September 2014 the ECJ issued its decision in C-7/13 the Skandia case. The case con- cerned service transactions made between a main establishment in a third country and its Swedish branch. The branch was a member of a VAT group in Sweden. The ECJ estab- lished that the membership resulted in that the VAT group was considered as one taxable person which meant that the services was considered provided to the group itself and not the separate member. Therefore the transactions were deemed taxable.

AbstractThe assignment were assigned by Camatec Industriteknik AB. Camatec is a Karlstadlocated consulting company, they make everything from pilot studies to complete projects in mechanical design and calculation. They even have their own patented product, Camcoil. It is a winder for steel strips and is used for example with hardening of the steel strip. The assignment has been to solve the problems encountered by some customers within this product.

This master thesis is a study of the Swedish Lending Centre for immigrant literature (ILC), which opened in 1991. The purpose of the thesis is to examine problems and possibilities in the organization of ILC, which has a number of powerful stakeholders. In this study focus has been on the development of the organization, and especially on the planning of the conversion of the non-public Lending Centre to a library open to public (to be called the International Library in Stockholm) that will be inaugurated in May 2000. ILC is governmentally financed, but incorporated in the organization of the public library in Stockholm. Other stakeholders, except the Swedish Government and Stockholm City, are the County of Stockholm, the staff of ILC, and the public libraries that use the Centre's long-distance-lending facilities.

De senaste åren har värderingsmetoden värdering till verkligt värde blivit mycket kritiserad. Bland annat anses värderingsmetoden ge allt för stort utrymme för en företagsledning att manipulera de finansiella rapporterna. Uppsatsen behandlar därför hur väl företag följer upplysningskraven som de ska följa när de värderar tillgångar och skulder till verkligt värde enligt den internationella redovisningsstandarden IFRS 13 (International Financial Reporting Standard) samt revisorns uttalande i revisionsberättelsen gällande företagens efterlevnad av upplysningskraven. Detta görs för att studera om upplysningskraven efterföljs och i de fall då företagen inte följer upplysningskraven huruvida revisorn gör ett modifierat uttalande i revisionsberättelsen. Urvalet för studien är samtliga företag noterade på Stockholmsbörsen, Nasdaq OMX Stockholm, inom skogs-, fastighets- och banksektorn år 2012 och år 2013.

Titel: En utvärdering av de anställdas arbetsmotivation vid LantmäterietTitle: An evaluation of the work motivation of the employees at LantmäterietLevel: Final assignment for Batchelor Degree in Business AdministrationDepartment of Business AdministrationUniversity of GävleBOX 6052 GävleSwedenAuthor: Söderberg AnnaDate: 2006-06-08Supervisor: Gaddefors JohanEngvall ErikaPurpose: The main purpose of this study is to create a picture of the leadership,communication and organisation cultures effect on the motivation.Nyckelord: Motivation, ledarskap, kommunikation, organisationskultur, LantmäterietKeywords: Motivation, leadership, communication, organisation culture, Lantmäteriet.

This Master?s Thesis work was performed at the Studio Engineer department at Volvo CarsDesign Centre in Gothenburg, Sweden. The assignment has been to create a new idea of an airvent where the news value mainly was focused at functionality but also with great attention onvisual appearance.The work has been totally independent and not been aimed to any specific car model. Theindependency initially made that the visual appearance primary wasn?t limited in any way dueto surrounding components.

African Swine Fever (ASF) is one of the most serious transboundary swine diseases because of its high lethality for pigs, socioeconomic consequences, rapid and international spread and the absence of either treatment or vaccine. This Sida Minor Field Study (MFS) was carried out during fall 2010, as part of a larger collaborative research project called ASFUganda, focusing on the epidemiology of the disease in Uganda. The aim with this study was to get more knowledge about the pathology in cases of ASF in Uganda, by studying macroscopic and microscopic lesions in pigs with acute and chronic ASF and to detect the ASF virus (ASFV) in tissues by immunohistochemistry. The pigs were selected from the two different geographical locations in Uganda, Mityana and Gulu district, both with on going confirmed outbreaks of ASF. Necropsies were performed in the field, and the laboratory procedures at the JICA (Japan International Cooperation Agency) Veterinary Pathology Laboratory, Entebbe, Uganda, and at the Department of BVF, SLU, Uppsala, Sweden. Three pigs from an outbreak of ASF in Mityana district showed both the history and the clinical symptoms typical for ASF.

Every single child has the right to a childhood as well as a future. The labor regulations within the international conventions exist in order to make sure that these rights are looked after, but the ratification of the conventions is just the beginning. In order to receive the results which are set by the conventions, it is crucial that the implementation is successful. The politics of the country have to change and improve in order to achieve compatible laws, but also the population has to be given the opportunity to obtain education and knowledge about their human rights. Children who are forced to work at a young age, often under inhuman conditions, are not only deprived of their childhood but also of the chance to develop into an independent individual at the same time as this interferes with their education.

AbstractBachelor thesis in political science by Alexander Hassan, autumn 2008, ?Effects of external factors on a nations democratisation process during the transition from authoritarian to electoral democratic rule ? A categorical analysis?Supervisor: Tomas SedeliusIn recent years globalization has become a hot topic in understanding the world we live in today. Globalization has indeed had a great impact on international relations and with it a great influence on the domestic conditions that determine a nation?s possibilities. It is therefore rational to hold true that this also would apply to a nation?s democratic process.

The purpose of this master thesis was to study the librarians?assignment at the public accesses computers, especially howthe librarians perceive what their task is and what their taskshould be.In order to answer these questions a series of ten qualitativeinterviews ?inspired by the phenomenographic approach ?was conducted with librarians who were employed at smallpublic libraries in municipalities with 5 000 - 25 000residents in Sweden.The conclusions in the master thesis were that librarianshave both similarities and differences in how they perceivetheir tasks at the public computers. The most essential taskwas helping the user with information seeking. Thelibrarians also perceived that it should be included in theirduties to help users with the technical/practical issues at thepublic computers. Competence, time and assets were finallythree outlying factors which affected in what extent thelibrarians were able to help the users..

This project is about investigation and improvement of a V-plow for the company Swekip. A V- plow is used for snow removal but this product has been found to have deficiencies in its construction, breaking down and not living up to the desired objectives. This is because the product is ordered from a company in China where they have some problems with understanding the purpose of the plow.Initially the existing plow is investigated, all the shortcomings set out and examined, what is wrong and what needs improvement?When the solutions were done they were evaluated and examined that they actually live up to the desired requirements.This assignment is a pure construction project where the majority is implemented in CAD, where models are developed and FE analyses are carried out. But the project also includes a feasibility study, idea study and hydraulic design.The results are presented in the form of a CAD model and associated drawings that will serve as the manufacturing basis for the new V-plow.

SyfteEtt av syftena med beskriven studie är att undersöka om och hur läsförmågan på en skola sjunkit. Ett annat syfte är att undersöka vad detta fått och har haft för pedagogiska konsekvenser. Uppsatsen fokuserar på de pedagogiska konsekvenserna. TeoriUppsatsens undersökning utgår ifrån det sociokulturella perspektivet, och tar stöd av Säljös och Vygotskijs teorier om lärande, det vill säga lärande i det inlärningsklimat elever skapar tillsammans i klassrummet. Om elevers läsförmåga förändras, förändras också den sociala miljö som karaktäriserar inlärningsklimatet.

Corruption is widespread, and exists more or less in all countries in the world. It is today high on the international political agenda as a result of globalization and is seen as a serious impediment to development. In 2011, Sweden scored 9,3 out of 10 on the Transparency International corruption index which gave the country a 4th place of 182 on the list. This refers to a rather low corruption. Although Sweden is a country with low level of corruption that does not mean that it is completely corruption-free.

This report is a thesis work for a B.Sc. in Forestry exam at the School for Forest Engineers, SLU. The work was an assignment from Södra Skogsägarna and the aim of the work was to investigate the economical and biological output after mechanical planting with Eco-Planter compared with traditional manual planting. Eco-Planter is a tool for mechanized planting, fixed at the end of the boom on a conventional harvester. The study confirms that manual planting is less expensive under normal conditions. However, the differences between mechanized and manual planting are not that big and with technical development and/or increased labor costs together with an improved work organization the system with Eco-Planter could be competitive. The biological output, e.g. planting result and survival rate, seems to be quite good.

Introduction: It is recommended to place all the vacuum tubes directly on a sample cradle after vein puncture to prevent analytic error. This recommendation is not always easy to follow because the samples are taken by different professionals under different situations.  The three most common analyses, platelets count, haemoglobin and prothrombin time were tested.  Therefore, it was interesting to compare results from the three most common analyses with or without sample cradle, to evaluate the influence of this step on the result. Methods: Three analyses were preformed, using blood from 50 different persons. Each person gave two vacuum tubes, each contained 4.5mL of venous blood for the study.