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 theory chapter is based on a model about brand identity, ?Brand Identity Prism? (Kapferer, 2008, s.183). This model contains six elements which we have supplemented with theories about personal branding. This because the focus and theory on a person's brand identity is almost non-existent. The purpose of the study is therefore to examine how editors at fashion magazines are working with their brand identity in the personal brand and thereby create an understanding of the identity function.

Every year, the horse industry in Sweden is growing. Because of this growth, it wouldbe most beneficial for the people involved in the agricultural business in Sweden toimprove their horse skills.I have assembled a form that includes basic guidelines for professional horse care.History tells us that Swedish horses have had a huge impact on the agricultural business.Before the arrival of the tractor, the horse played a very important role for the farmer.Today, horses are kept primarily for pleasure, mostly as a hobby for non-professionalpeople. In Sweden, we are seeing the small horse farms become more and morepopular, which is keeping the countryside open and alive.I feel it is very important to improve the knowledge among farmers and others who willwork in close proximity to horses. This will enable us to raise the standard of care ofhorses today and reduce the number of people who market themselves as professionalhorse specialists, even though they have no education or experience in the fieldIn this essay you will find information about the most common horse breeds in Sweden,including basic anatomy of the horse, feeding directions, hoof and dental care, commondiseases and their treatment. There is information relative to the safe transportation of ahorse as well as the rules pertaining to horses in traffic.

The regulatory framework for constructional calculations in Sweden did expire In January the 1.st, 2011.Since then the constructional regulatory that originally were composed by Boverket (BKR) has been replaced by new common range (Eurocodes) for the entire European Union. This transition has led to changes in existing rules and standards regarding dimensioning area in Grids and has forced a need for updating to structural Engineers.The new calculation system has caused time-consuming studies of the new rules and a proper understanding of all the advice and regulations for the entire profession.This study has been carried out in cooperation with the firm "Knut Jönson Ingenjörs AB i Stockholm?, that has been affected by this transition as all other consulting firms. The firm has requested for a calculation method of wall beams according to Eurocodes. The study's focus is therefore to clarify the rules and guidelines regarding the design of wall beams according to the new regulation.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

This thesis describes the design of a tipping trailer, from a company?s demands andrequests to complete manufacturing documentation. The design is developed for thecompany Abexor AB in Östersund that produces tipping trailers. The product issupposed to be used by Abexors customer to transport cargos of different kinds,such as gravel, stone, dirt, etc.The work commenced with a meeting at the company where demands were set.After that a pre-study was conducted to find out what traffic rules were required forthe trailer to be allowed to be driven on roads. Similar products were examined tosee how the trailer could be designed.

In article 1.2 c) EC regulation 852/2004 it says that the regulation is not applicable to producers who directly supply small quantities of primary products to the final consumer or to the local retailers who in their turn directly supply the final consumer. An almost identical regulation can be found in article 1.3 c) EC regulation 853/2004. The supply by a primary producer of small quantities of primary products, of animal origin or not, are consequently excepted from these two hygiene regulations. In article 1.3 EC regulation 852/2004 and article 1.4 EC regulation 853/2004 it says that the member states are to establish national rules in their national legislation as to the regulation of exception for small quantities. The aim of this study was to investigate the handling of small quantities of primary products distributed locally in Sweden but also the handling of these products in other countries.

AbstractBuying real estate property is a complex process for the uninitiated. Apotential buyer has to keep track of laws and regulations affecting theproperty. The purchase of a property is for many also the largest deal made inlife and because of that it is especially important to make sure everything getsdone correctly.A real estate property purchase contains a number of different elements, suchas engineering data and inspection of the property and documentation to makesure that the signing of contracts and clauses are done according to the laws ofthat country. These purchase process steps are ordinary people not familiarwith, and therefore they hire the help of a real estate agent.Buying a property abroad complicates things because the countries have theirown laws and rules that make them different from the Swedish rules which theSwedish real estate buyers are accustomed to.Our thesis is about exploring if a Swedish buyer knows the buying process inforeign countries, or whether they rely on the broker they hired. The countrieswe have chosen to examine and compare against Sweden is Spain, Thailandand Turkey.Our questions will be answered by interviewing buyers about how they feelabout their buying process, if they encountered any problems before, duringor after their purchase, and if they are happy with their purchase after theevent.Our study shows that the buying processes in all four countries are generallyequal to each other.

WHO:s klassifikation av funktionstillstånd, funktionshinder och hälsa antogs 2001. ICF är framtaget för att skapa ett gemensamt språk genom olika ICF koder som anses vara användbara både kliniskt och inom forskningen. Genom att länka mätinstrument som redan används, exempelvis självskattningsskalor, till ICF underlättas kommunikation och jämförelser av olika resultat internationellt.Syftet med denna uppsats var att undersöka vilken ämnesspecifik självskattningsskala inom hörselområdet som använts mest inom forskningen mellan åren 2000-2009 och länka den till ICF.Vi använde oss av en systematisk litteratur-studie i form av en totalundersökning för att hitta den mest använda självskattningsskalan inom forskningen. Vid länkningen av den mest använda självskattningsskalan till ICF utförde vi en kvalitativ latent innehållsanalys och länkade självskattningsskalans påståenden systematiskt med hjälp av ICF linking rules.Abbreviated Profile of Hearing Aid Benefit (APHAB) var den mest använda självskattningsskalan inom forskningen mellan år 2000-2009. Länkningsresultatet visade att APHAB utifrån ett ICF perspektiv mäter komponenterna aktivitet och delaktighet, kroppsfunktion och omgivningsfaktorer.Det fortsatta arbetet med utveckling av ett Core Sets for Hearing Loss kommer underlätta användningen både kliniskt och inom forskningen.

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

The report is the result of a master thesis at ENEA AB during the fall of 2009. Itaims to create a specification of flash memory management system which focuseson power efficiency and low RAM usage for embedded systems, and to design andimplement a prototype of such a system to facilitate further development toward thecreated specification. The system used by ENEA today is a Flash Translation Layer(FTL). It has a complex structure which prohibits modifications and customization,therefore a new flash memory management system needs to be developed.The suggested solution uses a translation layer called Metadata FTL (MFTL), wherefile system metadata and userdata are separated from each other in order to improveperformance. The partition holding userdata uses a block-level mapped translationlayer system called Fully Associative Sector Translation FTL.

This report intends to analyze the difference between the original rules and a modification of the rules for the Scandinavian version of the world famous dice game yatzy (yahtzee). Several works are made previously existing strategies for yatzy and Yahtzee.The study was conducted using the optimal strategy calculated and implemented in the programming language Java. The execution of the application to create the file containing the optimal strategy was running on leased powerful servers from Amazon and took just over six hours each.A simulated player played 100,000 games based on the strategy, to obtain data which then was used to plot graphs and analyze the expected score and its standard deviation. The expected value (mean) and standard deviation of the score for the possibility of three or four throws were 233.00 ± 44.82 and 280.07 ± 41.25.In view of the results drawn the expected conclusion that the four possible throws provides increased probability of getting a high score, unlike the case where the player may only be able to throw the dice three times. The fact that the variance is lower in the case of four throw session is equivalent to that the likelihood to get close to the expected value increases..

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

Agricultural drainage is widely used to manage the amount of water in the ground in order to improve conditions for cultivation. However the effects of drainage companies on water regimes are considerable leading to runoff changes such as altered stream flows, peak flows and water levels. In a greater extent this could imply an increased risk for floods along affected watercourses. This study analyzes the extension of agricultural drainage within the drainage basin of Trosaån in Sweden by ArcGIS mapping. In a statistical analysis, historical variation in streamflow in relation to mean precipitation and mean temperature are investigated for the study area.

This thesis is a discourse analysis of six rape trials, with the intention to analyze how the plaintiffs?? resistance is described. The overall aim is to investigate whether there are forms of resistance that the courts find more desirable and if there are any rules for how resistance should manifest itself. I will also investigate how the rape is itself described by the plaintiff and courts, respectively. I will analyze how this affects the understanding and attitude toward what has happened.