The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

The purpose of this Master thesis is to examine whether the term elasticity is relevant and functional to apply to public library organisations. Another aim of the thesis is to relate the term elasticity to public library organisations in a network society. Sociologist Manuel Castells provide the theoretical framework on the network society. Three investigations (meant to complement each other) in two Swedish public libraries seek to give answers to these questions.To be able to examine which areas of public library activity are elastic, I make a rough definition of what public library organisations consist of ? nine activity fields are identified using IFLA?s guidelines in combination with Swedish law of public libraries.

The purpouse of this study is to find out how and if a Content Managment System (CMS) can benefit from applied User Experience Design (UX). A work project has been executed where a client wanted the students to create a user friendly CMS for adding content to a global hotel review site. A prototype of a CMS was created based on literature studies about UX and CMS. The prototype of the user friendly CMS was then tested through user tests and interviews with key users. After input from the key users the prototype was changed until the users were satisfied with it..

Since the Bruntlandreport was published 1987, companies have shown their environmental commitment through an environmental account. Companies started these accounts because their rivals started having them and today most large companies have a environmental account or sustainable development report. The information given by the companies have been seen as slanted, and others see it only as a part of the image production for the companies. There have been several investigations of the stakeholders of environmental reports and it is not clear who is the primary stakeholder, in other words who actually reads them. All different stakeholders have different views of what an environmental account should encompass.

Problem StatementAfter the hurricane Gudrun in January 2005 EON Elnät Sverige AB started the project KRAFTTAG, were 17,000 km of the airborne power grid shall be replaced with cables underground. The transformers in the airborne power grid shall be dismounted, renovated if necessary and then conveyed to stations, of type kiosk.Additional new transformers, more than planned, have been bought. This is due to the dysfunctional transformer flow from the demolished power supply to projects, were the new power supply is built, the general picture is complicated, since the reconstruction involves other companies and many employees at E.ON.PurposeThe purpose of this master thesis is to map and understand the existing transformer flow. The objective is to make a recommendation on how to increase the level of E.ON? s transformer recycling.Methodthe authors have worked with a system approach, including both qualitative and quantitative data.

The newspaper industry changes with the society. New trends and developments affect how layout and design are perceived. Therefore it is important for the survival of a news­paper to catch up with trends and retain contemporaneity. This demands that a daily paper frequently updates its appearance and sometimes even redesign the whole newspaper. Folkbladet, a newspaper in Norrköping, is currently in need of a new layout. The employees often deviate from the graphic guidelines that exist at the company today, due to that it doesn?t feel contemporary, but also because they don?t appreciate the appearance as it is today. This thesis is based on a study of the layout of Folkbladet and analyse: which tools can be used to create a distinct identity regarding layout, which tools you can use to create a clear structure and readability in a newspaper, and how Folkbladet can make use of these tools. To find out about the company?s situation today and their identity, interviews have been made with employees.

Introduction: Domestic violence is a big public health problem and the hiddennumbers over victims are big. There is a lack of scientific research in the Nordiccountries when it comes to how the health- and medical care identify and care for thevictims of domestic violence. Aim: This literature review has two aims: To investigatewhat kind of methods maternal health services, child health services and gynecologyclinics in the Nordic countries use to discover women and children exposed to domesticviolence and to investigate if there are any guidelines to go by when a victim ofdomestic violence is identified. Method: A literature review. 12 articles were found inPubMed, Scopus and Cinahl and three more were included after a manual search.

This paper will expose the serious phenonomen Distributed Denial of Service (DDoS). Businesses without a good security policy are easy targets for attackers. We will cover why its hard to protect yourself, present previous attacks and ways for individuals and businesses to secure themselves. We have based our paper on previous cases and done intervjues with companies who specialize in dealing with these kind of threats. Then come up with guidelines wich will be helpful for businesses when they want to strengthen there security against Distributed Denial of Service-attacks..

People in Sweden have more and more dogs in their care, and several of these dogs are kept in kennels in back yards for various reasons. According to Swedish animal welfare legislations the need for social contact for dogs has to be met. However, there are few details presented on how to meet the need and when it can be considered satisfied. Does the dog need human contact to fulfill the need, or is the company of other dogs enough? This study aims to specify what can be acceptable when it comes to fulfilling dogs? social needs in accordance with the Swedish animal welfare legislation.

This study illustrates the task of the administrator where the main focus lies on getting understanding for the administrator?s work, showing how this is performed. The method I have used in the performance of the research is the qualitative method. This study was carried through by means of interviews. Theoretical starting points are exchange theories, friendship theories and part theories.

Local cultural environment planning in Sweden often comes to rely on municipal heritage plans. These plans are meant to facilitate management of local cultural values, work as a tool for local planning and increase awareness of cultural environments for the public. In the last decades public participation in planning has become more and more of the ideal strategy, challenging the idea of cultural environment planning as an expert-led field. The idea of the field as one that implicates public participation as a strategy has been fortified in Sweden through national goals, government bills and conventions. Nevertheless the implementation of public participation in municipal heritage plans remains quite uncharted. The aim of this study is to explore public participation in regards to how municipal heritage plans are developed and the perception of public participation in cultural environment planning amongst professionals, comparing bigger and smaller municipalities.

This is my final thesis in landscapeplaning at the Swedish University ofAgricultural Sciences (SLU). I discuss howthe countryside should be planned, witha sustainable perspective. In the study Iexamine four important conditions forplanning.The countryside is often defined bywhat it is not which makes it difficult todescribe in general terms. The definition ofthe term countryside in this study is takenfrom the National Rural DevelopmentAgency (Glesbygdsverket). The conclusionis: Planners and scientists should have anunderstanding for the complexity of thecountryside; otherwise there is a risk oflosing the characteristics of the country.The legislation, goals and conventionswhich have an impact on the Swedishcountryside are both national and international.To find out how the settlementdevelopment is dealt with, I havestudied the Swedish building legislations(among others, plan- och bygglagen andmiljöbalken).Similar to the difficulties on finding asuitable definition for the term countryside,it is complex to define the term sustainabledevelopment.

This paper attempts to display how five teachers of social studies use and relate to the policy documents and their instructions on gender. To penetrate the subject, five teachers were intreviewed. Each interview focused on how the curriculum attempts to guide teachers regarding gender, sex differences and equality of opportunity. The collected information was processed, analyzed and discussed using gender studies and discourse theory.The results show that the interpretation and usage of the curriculum is very subjective and varies greatly between all the interviewed teachers. Their personal interpretation proves to be crucial when it comes to making reality of the stated goals in the curriculum, concerning actively working towards equality of opportunity between sexes.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.