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.

The purpose of this study was to examine guidance activities in an employment office and to explain the significance these activities have for the job seekers' way towards an occupation. The method used was literature studies and qualitative interviews with respondents in three categories: a manager, two workingmediators and three job seekers, all at the same employment service office. The results that emerged was that there are different kinds of guidance in the employment service, both in the narrow sense and broad sense. The different categories of respondents describe and define the guidance activities in different ways and have different descriptions of how these activities can help job seekers into employment. The conclusions drawn where that the manager sees everything on the employment service as guidance, workingmediators differ in their roles as advisers and counselors.

Our purpose with this paper has been to analyse and discuss how motivation of the personnel affects the service quality in service companies. This has been done through two studies; a literature study with existing theories and an empirical study on the divisions of Lyckohjul and Shopping at Liseberg. In the introduction of this paper we put the question of research; why is there a need for work of motivation in service companies. When collecting information we used literature briefing, a questionnaire study and depth interviews. The literature briefing focused on the well-tried and most dominating theories on the subject motivation.

In this study the semi structured interview method was used to explore what kind of knowledge one In State Authority: The Migration Board, and three Non Governmental Organisations: Red Cross, Save the Children and ISS- International Social Service have about the situation for separated children. Another purpose in this study was to explore if people who are close to the children are working for the best of the children and if their cases were treated with legal security. The result shows that the children?s cases are not treated with legal security and some of the children suffer psychologically from separations from the families and other children need new families because they were maltreated. The result also shows that there are signs that separated children are discriminated compared to children with a Swedish background..

This paper seeks to discern the political factors that determine the results of negotiations in international cooperation. On the one hand, it makes a contribution to the broader theoretical debate on international regimes by combining regime theory and theories on globalisation into an integrated framework for the analysis of international policy results, or in this case treaties (theoretical objective). More generally, globalisation theory will help us understand why it has become important to initiate international cooperation, and regime theory to elucidate how these international cooperations emerge. To many observers, it is the large transnational corporations of the rich North, which have done best out of free trade. Through the huge influence they wield over governments at the WTO (World Trade Organisation), these corporations have won the freedom to move around the globe without restriction, making use of cheap labour, and locating wherever they can best tap into the largest and most lucrative markets.

The purpose of this essay is to describe how probation service officers regard their professional role and their liberty of action within the motivational treatment program, MIK, and the probation organization. To answer the purpose three questions were formulated: 1) Does the probation service organization affect the individual discretion for the probation service officers, and in that case how? 2) Does the motivational treatment program, MIK, influence the probation officers? professionalism and their professional role? 3) What advantages and disadvantages do the probation service officers consider MIK being related to? The method conducted in the study was interviews with five probation service officers in Stockholm. The interviews were combined with a theoretical framework based on themes as organization, professional role, professionalism and motivation. The result showed that probation officers consider themselves to have a relatively high discretion within their work.

The aim of this essay is to investigate how national and international guidelines relate to library services to prisoners in Sweden and to further illuminate this through a comparison with some examples from a few European countries. The essay examines what rights to library services Swedish prisoners are given in law, what national and international guidelines say, what demands are placed on the librarian in the form of education and suitability, what economical resources exist to realise library services to prisoners, what measures are taken to provide for language minorities, and how the security aspect is handled when it comes to computers and information technologies. The information has been obtained through interviews as well as through studies of books, articles and conference proceedings. The essay includes a small case study of how library services are provided for prisoners in Haparanda. Findings point to a gap between the goals that are presented in national and international guidelines and how the library services to prisoners function in reality..

Background: Trust has been a foundation of commerce since the very beginning. Trust can in the traditional commerce be built by face-to-face meetings, this is not possible at the Internet. Although, trust ought to be important even for the commercial business relation at the Internet and crucial for the consumer to use this communication channel. Purpose: The purpose of this master thesis is, from a consumer point of view, to study and analyse the importance of trust using e-services. Demarcation: The thesis is focusing trust using e-services, from a consumer point of view.

The fast growing economy of India has experienced fundamental structural changes in recentyears. The share of the service sectors output has more than doubled since 1950 and is todayestimated to make up almost 60 percent of India?s total output. In terms of total employmentwe have not yet seen a similar transformation. The observed discrepancy between sectorialshares of employment and output in the service sector raises questions about sustainability.This report aims to investigate the capacity of the Indian service sector in terms ofemployment creation in order to answer the question whether the recent GDP growth withinthe service sector can be considered as ?jobless? or not.

Background: The global capital markets have enlarged investment opportunities and thus also the sources of funds for companies which increasingly face global markets for their services and products. Huge capital movements show that investors are constantly searching ways to minimise risk and maximise returns. In the light of the substantial growth of assets in institutional funds, an important question for international finance is the degree to which institutional investors have diversified their portfolios internationally. Purpose: The purpose of this study is to examine the international diversification of portfolio investments of institutional investors in Japan, the US and the UK and deepen into international diversification in portfolios of Japanese institutional investors. Demarcations: Institutional investors can use their power directly in companies or indirectly through capital markets.

The project is a thesis which intends to strengthen the form language and increase the user friendliness of an International Moth. This is a single handed dinghy with only one sail. It sails on two hydrofoils and receives a very high speed compared to its size, and are therefore often referred to as ?the Formula One on water ?. The result is a new concept where the aerodynamic forces have been used to stabilize the boat and relieve the hydrofoils.

The aim of this essay is to examine which of the two approaches within the field of conflicts that best explains the conflict between Georgia and Russia using negotiations, dialogue and conciliation. According to the first approach negotiations are used to handle a conflict, according to the second approach negotiations are used to solve a problem.  The focus will be on how the two states acted and how the dialogue from the European Union as a conciliator was brought before the war escalated in 2008. The EU is today an important actor within the international politics and has established close relations to the two states. The conflict goes back in history and is still not solved. In the fields of international studies, there is a realistic view that claims the international politics to be shaped by suspicions between states as main actors. War is never far away, what is claimed to be solved through diplomacy.

The aim of my study was to describe and interpretate how an international adopted person look back at and describes her learning process individually and in interaction with others. Data are based on one in-depth interview with a phenomenological inspired approach.The findings showed that the interviewee has repressed a great deal of her former life from her country of origin. According to the interviewee, the process of learning in interaction with other people has worked well. She has furthermore never felt that other students have treated her differently based on her appearance. There is some ambivalence in how the interviewee describes this though, which opens up for other interpretations..

The intention of our study was to examine differences in experiences between elderly women and men from the home?help service. It?s a qualitative study based on interviews and data collection.Five categories are presented in the result of the study. The categories are based on interviews with three elderly women and three elderly men who all have home?help service.

In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.