Det har länge debatterats huruvida de svenska skattetilläggsreglerna är förenliga med de krav som Europakonventionen ställer upp i artikel 6. Efter att Sverige blev fällda av Europadomstolen i fallen Janosevic mot Sverige och Västberga Taxi AB & Vulic mot Sverige har regeringen gjort justeringar i skattebetalningslagen och taxeringslagen, med syfte att göra den svenska lagstiftningen förenlig med Europakonventionens krav. Syftet med vår uppsats har varit att undersöka om den nya lagregleringen är förenlig med Europakonventionens artikel 6 eller om Sverige riskerar att fällas ytterligare fler gånger av Europadomstolen rörande det svenska skattetillägget. Vi har använt oss av en rättsdogmatisk metod som innebär att vi har använt oss av lagstiftning, förarbeten, praxis och befintlig doktrin för att undersöka vårt syfte på bästa möjliga sätt. Vi undersökte den framförda kritiken mot den nya lagregleringen samt de punkter där Sverige blev fällda av Europadomstolen.

Boberg at Scania CV AB. The purpose was to investigate the technical and customer oriented possibilities for the development of a transport security measure against cargo crime, which is a growing problem in Europe. The main goal was to develop a concept that is possible to implement in the Scania CV AB Fleet Management System. Another goal was to develop a security model that will be used as a tool during Scania CV AB?s future development projects of transport security concepts.The work was divided into three main parts: a background study, handling cargo crime, transport security Scania CV AB trucks and market analysis, a stakeholder investigation including a questionnaire and interviews, and a concept development session.

ABSTRACTBackground and aims: Nutrition is a part of the medical treatment, and also a part of the nursingcare. In spite of this, malnutrition is a common problem in the health care sector. Studies show thatnurses have too little knowledge about nutrition and malnutrition and that nutrition has low priorityin the daily work. The aim with this study was to find out the nurses self-reported knowledge aboutand their attitudes towards malnutrition, nutrition screening, prevention and treatment of patientswith malnutrition.Methods: A questionnaire was handed out to 65 nurses in two different care units and 36questionnaires were answered.Results: The respondents from the two care units self-reported their knowledge about nutrition andmalnutrition low. Most of the respondents stated to have a big need of education about nutritionscreening and more than half of the respondents stated that they have a need of education forprevention and treatment of malnutrition.

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.

The aim of this study is to review the commercial quail production for eggs and meat in the world. Another aim is to review the potential for increased production. Globally the quail production is very small, except in China where it is the second largest poultry industry. The production globally is small despite the quail's rapid growth, early sexual maturity and its high feed efficiency. The quail is also used as a laboratory animal and can be reared to be released in hunting areas.

Today's industries are constantly evolving and the demands according to quality for products and services produced and performed are becoming more and higher. ISO 9001 is a standard that serves as a tool for organizations who wants to effectively control and manage their quality workforce on business different processes. A background to the introduction of a quality managementsystem towards Skärås svets och mekaniska in Västerås are that more and more customers demand this from a company to enable it to obtain an order of production.Efforts to introduce a quality system such as ISO 9001-2008 all begin with to carry out a situationanalysis of the business. Skärås svets och mekaniska currently has no existing quality management system so therefore there is no current directives regarding who is responsible, for a future certification in the business.By structuring a situation analysis of the business. You get a good overview of the business and how it is conducted today.

Exotic small animals that are commonly kept as pets include aquarium fish, cage and aviary birds, rodents, rabbits (Oryctolagus cuniculus), reptiles and amphibians. These different kinds of animals, even species within the same class, may differ markedly from each other regarding physiology and requirements. Although these species are common in both Swedish households and in pet trade, many animal keepers have a lack of knowledge about the origin and requirements of their pets. This is a cause of several health problems seen in animals which are held in captivity. In Sweden, the county administrative boards perform all animal welfare controls.

Eco certification of small housesTo construct an environmental friendly building and show that as a company you care for the environment, is presently very attractive in the Swedish real estate market.This degree thesis covers the environmental certification called ?Svanenmärkning? the Swan, witch is the Swedish equivalent to the European standard ?the EU Flower?. It is concentrated on the certification process in small houses that the Swedish institute of standard, SIS, has presented. We have worked together with the company Faluhus witch is a Swedish producer of small family houses.Faluhus is located in the town of Borlänge, Dalarna and has produced family houses since the 1950:s. They have a great heritage born in the old Swedish mining culture, with great wooden mansions and country homes.

Livestock of pastoralists provide meat, milk, blood, dung and are useful for transportation purposes. In semi-arid and arid areas with very low precipitation the herder must often walk far distances to feed the livestock. This affects the animals? production, especially of milk. Previous studies have investigated how to improve milk production in terms of milking strategies in cattle.

Literature and music as an expression of art have some parts in common, others can quite differ. Both are using a language, and both can exist in written representations. You can find such written or printed items in library catalogues. The aim of this two years master's thesis is to examine how cataloguing of printed fiction-literature and printed music looks like, what differences you can find in cataloguing of printed literature and printed music.This study is based on a comparative methodology and two different theories are used. The first describes the common tasks for library catalogues as they are known traditionally and recently (as FRBR-conceptual model), the other is a comparison of the two art-species literature (fiction) and music.This paper's first part is a comparison of how printed literature and printed music are catalogued in the Swedish national catalogue LIBRIS.

The goal of this thesis is to investigate the W3C Geolocation API from a developer?s perspective, focused on whether it makes development of location-based applications more accessible to developers. This has been investigated by looking at available ways to locate, possible uses, the functionality offered, the necessary level of prior knowledge needed for a developer and requirements on developer tools. This has been achieved through studies in relevant areas, a thorough introduction to W3C Geolocation API functionality, and by using the API to develop two different location-based applications as a demonstration. Testing of applications, on different platforms and in different environments, in conjunction with investigation of the rest of the material has shown that W3C Geolocation API in many ways actually makes development of location-based applications more accessible for developers. The API also provides fully adequate functionality and quality to meet the requirements for development of both simple and very advanced location-based applications. Målet med denna uppsats är att undersöka W3C Geolocation API ur ett utvecklarperspektiv, fokuserat på om den gör utveckling av positionsbaserade applikationer mer tillgänglig för utvecklare.

With the increasing costs in concentrate the importance in producing ensilage with a high quality is becoming more and more important. To succeed with this goal it is of importance not only to harvest in the right period, but also to be able to store the ensilage without a decrease in quality and nutrional values. To maintain a good ensilage the covering of the ensilage must be carefully made. An unsuccessful covering causes mould to grow in the ensilage, which both increases the work load and also increases the amount of feed which is wasted. A bigger amount of spoiled feed also increases the risk of feeding spoiled feed to the cattle.

Title: future demands for office spaceLevel: Final assignment for Bachelor Degree in Facility ManagementAuthor: Rickard Blomkvist & Nils WilanderSupervisor: Lars SteinerDate: 2012-05Aim:  to examine how property owners can develop their properties to suit modern business needs and requirements of the office space they rent. Although the property owners should reason for their commercial properties will be attractive to the market. Investigate how a modern office looks like and in what are the trends?Issues used:What should property owners do to meet the new requirements of modern businesses place on the premises?How does the new work in the companies they use their premises?What is a good office today? Method: we used qualitative interviews to get answers to the issues.Conclusion: Today's office buildings have to be flexible so they can be adapted to the current tenant. Market mobility is high and the property owner must be prepared for tenants leaving.

SAMMANFATTNINGBakgrund: När människan åldras så förändras inte bara kroppens utseende utan också dessnutritionsbehov. Äldre personer som är i kontakt med vården upplever att de inte får denhjälp de behöver med att anpassa nutritionsvården till sina individuella behov ochförutsättningar. När nutritionsvården inte kan anpassas till patienternas individuella behovså föreligger det risk för försämrad hälsa och ett ökat lidande. Patienterna upplever inte attsjuksköterskorna uppmärksammar deras upplevelser av nutritionsvården. Syfte: Syftet meddetta examensarbete är att beskriva sjuksköterskors upplevelser av att tillgodose äldresnäringsbehov.

The countries in the European Union have agreed to increase their percentage renewable energy sources to 20 %. To reach this goal an increase of biomass production needs to be made. One way of achieving this is by using nonnative species. Poplar in Sweden produces biomass faster than the domestic trees. In the southern parts of Sweden plantations has been made with good results. In the northern parts survival is a problem that needs to be solved before plantations can be made for commercial use.