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.

The aim of this Master?s thesis is to investigate different ways of illustrating the information literacy of librarians and with a pragmatic view survey what has been written about marketing the librarians. The thesis is based on a marketing theory introduced by Philip Kotler. He believes that marketing is a social process and that everything can be marketed. I have reviewed three marketing strategies and their significance in marketing the information literacy of librarians.

Author: Nina Ekberg and Therese LjungTitle - Within the social services approach: A qualitative interview study of the social services attitudes towards young offendersSupervisor: Melker LaboryAssessor: Ulf DruggeThe purpose of this study was to see the social workers attitude towards young offenders and how this can affect the teenagers. The theoretical perspectives have been the theory of street-Level Bureaucracy, social constructivism and Stages of change. The material has been collected through qualitative semi-structured interviews and email-interviews with the social workers. The aim of this study was to examine if the social workers uses their theoretical experiences about their attitudes in their practical work and if their response can raise or reduce the young offenders motivation to change their behaviour. To collect information it was chosen that this study would only concentrate on the social workers opinions.

Folkhälsovetenskapligt program.

The purpose of this study is to examine the implementation of the Convention on the elimination of all forms of discrimination against women, CEDAW, in Uppsala local council and county council. The aim is to examine how the respondents, in their daily work, understand and implement the convention as well as how they consider the prerequisites for a successful implementation. The study was conducted using qualitative interviews with three civil servants and four politicians. The theoretical approach was implementation theory whose concepts willingness, comprehension and capability were used as tools for the analysis. The results portray CEDAW as a well-known treaty amongst the respondents but at the same time absent in local politics and everyday work.

Biodiversity consists of all life on Earth and in all forms. Biodiversity is often discussed at three levels: ecosystem, species and genetic variation within species. Biodiversity also provides many of the ecosystem services performed by nature and that we depend on, including cultural services such as aesthetic values, education and recreation. In Sweden the environmental objectives are central; there are 16 environmental quality objectives, and "A rich plant and animal life" is one of them. Conservation and sustainable use of biological diversity is a prerequisite for achieving also most other environmental objectives. Another environmental quality objective that is tied to a rich biodiversity in cities and biodiversity is "Good built environment" where cities, towns and other built environment should provide a good living habitat and contribute to a good environment.

In Sweden prostitution is by many considered to be a social problem that primarily affects women. To counteract prostitution is a political priority and as a result the purchase of sexual services is prohibited by law. Since the law that prohibits the purchase of sexual services entered into force it has been continuously debated and widely disputed. The aim of this thesis is to compare the image of prostitution found in the travaux préparatoires of the law with four sex workers? view of the phenomenon.

Light pollution in urban areas - How to prevent light pollution at construction Jakob Sjöling Light pollution is a relatively new but rapidly growing form of pollution. Society's increasing demand for light coupled with the pace at which lighting technology evolves is accelerating that growth. The purpose of this study was to analyse how the construction industry plan and design outdoor lighting when erecting new buildings, specifically with regards to the issue of light pollution. It also investigated how local authorities work with these issues during urban planning. In both cases special interest was placed in ways to improve the planning and use of outdoor lighting in order to minimize light pollution.

The market offers more and more products that are claimed to have medicallypositive effects (like increased blood perfusion etc.) due to their magneticproperties. The objective of this study was to investigate if blankets containingpermanent (static) magnets have a greater impact on cutaneous blood circulationthan ordinary blankets without magnets. Eight standard bred horses were used in across-over study. The cutaneous temperature was presumed to reflect blood flowin the skin and therefore thermography and local thermistors were used to indicatechanges in circulation. Baseline values were registered before the blanket wasapplied.

All over the world, scientists agree that to succeed with a conservation project, it is important to have a good relationship with the local people. If they do not receive a good impression of the project, they will not be willing to collaborate and the project will probably fail. According to previous studies, there are different factors affecting attitudes to conservation, like the level of education of the participant. Many studies have shown that the higher education the people have, the more positive attitude they have to adjacent conservation areas. Economical factors are also important, it is often stated that having more money results in a better attitude.

The intention of this study was to examine the interaction between authorities. More specifically it had a purpose to look at the ongoing cooperation between social workers and staff of special homes of closed institutional youth care. The sanction system for young offenders? reform of 1999 where young people between the ages of 15-17 who have committed serious crimes, can be sentenced to secure institutional treatment instead of prison, aims to counteract the harm which can result from a stay in prison. The social welfare board in the young person´s local authority and the national board of institutional care shall cooperate during the youth?s placement at the special home of closed institutional youth care.

The enormous expansion of knowledge society has lead to a path away from the industrial enterprises toward the more knowledge-based entrepreneurship companies. This development has also meant that intellectual capital now can be seen as the core of the new business structure. However the growth has not been reflected in either the legal or the economic regulations in relation to what could have been expected, which means that there is thus a gap between de lege lata and de lege ferenda. This can specifically been seen regarding the prohibition of adding property other than cash applied in payment for shares or regarding issue of new shares when it comes to work and services. The prohibition may therefore be considered to stand against the knowledge companies? advancement.

Within the framework of the concept of Network Based Defence (NBF) services should be available in the network, in order to increase the aggregate capacity. A common situation picture is one of these services.The aim of this paper is to answer the problem "What are the main problem areas in the creation of a situation picture in the land arena, with the help of the technical sensors that exist today?" and to develop a basis for continued research in the field situation in the concept Networking Enabled Command, Control and Collaboration (NEC3) at JCDEC (Joint Concept Development and Experimentation Centre). To answer the problem, a descriptive method is to be used in descriptions of the land arena, the information arena and the sensors and a deductive method is used when analyzing the asensors in the land arena.The problems that exist in the creation of a common situation picture, is that different types of obstacles makes it difficult for the sensors, the large number of people who are not combatants and that it is difficult to judge if a civilian vehicle is a threat, then it could be driven by civilians or by combatants..

The first of May 2007, a decision from the Swedish Board of Fisheries about a Swedish prohibition of eel fishery got legal force. This prohibition is one of the most challenged decisions that the Swedish Board of Fisheries has taken. In the town Karlskrona in the southeastern part of Sweden the prohibition has got a lot of attention in local media. Early in the debate, it was clear that the actors active in the archipelago of Karlskrona were against the prohibition. The aim with the master thesis is to investigate different actors' opinions and view of the prohibition of eel fishery, today's management of the resource and how the actors' think that the communication between the actors involved in the management of eel and eel fishery works and what need to be changed to be able to develop a sustainable management of the eel in the future.

To work in an unpredictable work environment requires communication that functions well. In every organization it?s important that employees receive information that is relevant yet not confusing. Due to that, our ambition with this study is to understand how rescue effort organizations communicate in meetings; and whether their communication is clear or not. Our subject for this case study is the Emergency Services in the region of Karlstad.