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.

This thesis reports on a case study of two different organisational forms in the Swedish forest industry; the geographic and the functional organisation. The work in the geographic organisation is carried out within districts under the supervision of an overall responible district manager, where as in the functional organisation the work has been divided into functions headed by function managers. Forest magement, logging and wood purchases are examples of such functions. The general idea of the functional organisation is having the functions working over a larger geographic unit, without subdividing district boundaries of the region. Also a third organisational form of current interest for the forest industry; the process orientated organisation, is analyzed in the case study. Here, a company outside the forest industry has been analyzed, since no forest company was considered to have made as much progress of changing organisation to process orientation. In the report I present the results from qualitative interviews, where I give the reader a picture of the motives behind each organisational form, what the form implies for some of the company?s interested parties and the organisations? views on future organisational development.

After the mandatory rules for clearing was removed in 1994, the clearing area has increased in Sweden. After the storms Gudrun and Per, the areas became planted with new plants, mainly spruce, but also other tree species. Storm areas are now being invaded by naturally rejuvenated birch in the tilling tracks. Since the birch often is initially growing faster than the spruce it is inhibiting the growth and is also damaging the spruce. The purpose of this thesis is to study the new brush saw with chain and compare it with the conventional clearing saw, mainly in terms of performance and ergonomics. The results show that the new brush saw with chain is very good in almost all clearing operations compared to the conventional clearing saw.

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.

The Swedish State Road Administration has since 1992 procured operations and maintenance of state roads on the open market. The procurement has been termed ?Grundpaket Drift?, GPD, and comprises mostly operational measures for road networks.The clients of GPD, SRA regions, have gradually changed the original documentation in order to adapt it to local conditions. This process has gradually led to that some parts of the documentation are creating problems for contractors interested in procuring jobs.This thesis tries to analyze GPD and clarify the differences that may be essential to the procurement process and to facilitate future joint working projects and processing descriptions..

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.

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.

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.

Is it possible to conduct a joint organizational change despite different circumstances and different starting points, and still talk about the same organizational change? Can all the work that leads to more efficient operations fall into the same category? How can such concept gain legitimacy? The result shows that by talking about a concept, in this case, Lean, as something that leads to a better and more efficient organization, without for that matter have to set a defined content of the concept you still can present the process as one concept. Tough the concept will be practically blank. But there is still a rhetorical value in the concept of Lean. The organization institutionalizes the concept and obtains in this way legitimacy from its surroundings.

The thesis addresses the issue of when a bankruptcy estate, under environmental law, is responsible for the debtor?s environmentally hazardous activities. A fundamental principle of insolvency law is that the bankruptcy estate is not responsible for the debtor?s prior obligations. The environmental legal rules do not distinguish whether an injunction liability is directed against a bankruptcy estate or another operator.

This study examines if the prediction of cardiovascular disease in hypertensive patients can be improved upon when renal function and microalbuminuria are added to the classical risk factors The predictive capability of a model is measured by discrimination, calibration, reclassification and Harrell's C.The results are ambigious. In most cases, microalbuminuria should be included in the model, but the results regarding the other measures of renal function are varied. Therefore, the selection of risk factors to include in the model depends on which measure of prediction one prioritizes..

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.