This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

SummaryAt the start of my employment at the Swedish National social insurance office I was a bit confused because there were two categories which I defined as belonging to the same category (working handicapped) but it wasn?t so. The persons I where going to meet was defined as having incapacity to work and therefore, they were defined as not standing to the labour markets conversion. They were defined as being to sick for being at the labour market. The aim of this work is to shed light on what grounds a decision concerning a person which will be categorized as incapable of working and looking at the categorized person?s status.

This qualitative study aims to examine what career opportunities the Swedish employment service Arbetsförmedlingen can provide, as well as how the employees perceive their career development opportunities. Furthermore, we have touched on what it is that makes employees feel satisfied with their job and workplace, and also stay in the organization. The study was conducted on one of Arbetsförmedlingen?s offices in northern Sweden and the informants consisted of six employment agents, an executive assistant and a head of division. The result of the study has been analyzed using theories within the field of career development.

This report focuses on work schedules in the retail sector, where work schedules are dynamic and change according to the needs and work schedule is a requirement for an effective structure of the work. This structure is important for maintaining a good order and all this is a requirement for a profitable business for both long and short term future. Work schedule also contributes to safety at the workplace. The purpose of this study was to investigate the transfer of knowledge by work schedules. The HRM employee we interviewed worked in Reitan Servicehandel Sverige AB which includes 7-Eleven, Pressbyrån and Shell.

The aim of this research was to gain a comprehensive understanding of how daily activities impact the organizational culture within the Swedish Police enforcement agency, Polismyndigheten. The study specifically explored the influence of the purported culture of silence on organizational culture. Employing a case study approach, data were collected with a qualitative method from a total of 15 individuals, including students and officials affiliated with Polismyndigheten. The findings were categorized into five distinct groups, revealing a noticeable gap between employees and management. Additionally, the study identified generational disparities and a lack of a clear set of core values.

The concept competence is considered to be difficult to define. Therefore, it may be problematic to define competence in business and to evaluate the level of skills of employees (Thomsen, 2010). In this study the aim has been to identify key competencies for employees working as purchasers for Skanska Nordic Procurement Unit (NPU). These key competencies will afterwards help Skanska NPU to evaluate purchasers? level of competence.The theoretical framework of the study consists of three different parts.

The construction industry works today with a time limit, therefore it is important to have rational tools to improve the efficiency in the building process. That?s the reason for this report, where a standard for interior finishes has been developed for Sandvik. The standard for interior finishes is designed as a program for room functions and includes office space and sanitary areas. It is a proposal showing how Sandvik can design their premises in the future.

Background: Knatteskutt is one of the largest organizations in children's sports. Operations are located in approximately 150 cities / areas and have both sports and dance focus. The children are aged 3-7 years and may try several sports activities or dance styles during the semester, focusing on play and motor skills. All who are leaders at Knatteskutt has undergone Swedish Sports Promotion of Child Leaders Training. There are also regional managers around Sweden is as a sounding board for leaders and as an extended arm between the office and the leaders.

Intranets can streamline workflow processes, improve communication and add value to the employees of an organization. Companies that don?t take advantage of the potential in their intranet is a common phenomenon. In connection with a migration project dealing with a switch of content management system it turned out that SAS Technical Services lacked clear objectives and strategies for the use of their intranet. Thereby they didn?t make the most of the possibilities an intranet brings.The work with this thesis began with collecting the experiences the company could take with them from the migration project.

What does the Swedish church Västerås stand for today according to the employees and how do they want to profile themselves to the target group? What image and what expectations does the target group have of the Swedish church Västerås? How can the Swedish church Västerås communicate uniform, with the intent to create mutual value with the target group?The purpose of the study is to make recommendations to the Swedish church Västerås for their prospective communication plan by examining their profile and target group's image and expectations of the organization. The study also aims to examine how the Swedish church Västerås can communicate their brand uniform.The study applies a qualitative research with deductive approach. Data were collected through semi-structured interviews with a sample of the employees and focus groups with a sample of the target group.Better match between profile and image means that SkVs employees better understand the organization and can communicate more uniform which leads to a stronger brand identity. If SkV understands what is relevant for their target group, they can reduce the total cost of customer delivered value and thus increase the total value.

This thesis presents my work at the company Fatshark AB in Stockholm. My supervisor Rikard Blomberg, who works as a chief technology officer at Fatshark and is one of the owners of the company, explained that they had experienced weaknesses in the methodology used when developing heads up displays (HUD) for their games. In the latest production, Lead  and Gold, the HUD had been redesigned a number of times, becoming an unnecessarily big expense due to the number of work hours invested. In modern software development, an iterative workflow is commonly encouraged. Despite this fact, the work efficiency could likely be increased by setting up guidelines as a help in the process of developing HUDs and reviewing the solutions.

AbstractThe aim with this study was to enhance the understanding of the interaction between schools and social services. The study would also contribute to better understanding of what is considered work and burst in the interaction between the two, and examine the underlying factors for this. The study's approach includes semi-structured interviews with three employees of a school and two employees in the social services of the municipality. Both international and national research has been obtained for the study and theories as well, associated with the outcome. Conclusions of this study point to the existence of different opinions between the organizations in terms of the quality of their collaboration.

AbstractAccording to research made by Statistics Sweden on the members of the labor union IF Metall the number of reported musculoskeletal disorders for employees working under the collective bargaining agreement for the automotive industry has almost doubled since 2003. During 2004- 2006 and 2008 male assembly workers were the occupational group with the highest amount of reported work related disorders in Sweden. To prevent musculoskeletal disorders is according to Rose and Orrenius important both for the individual, the society and the industry by reducing economic and personal costs. The purpose of this paper is to identify and analyze how the manufacturing industry is affected by musculoskeletal disorders that occur when working with line assembly and how companies can prevent them. The report aims to provide the reader with an understanding of what musculoskeletal disorders are, to which extent they occur in assembly, how companies are directed by laws and regulations and how they affect the Swedish manufacturing industry and their employees.

In the past decade there has been a considerable growth of contingent employment arrangements. In Sweden, the most common among these are the temporary-help service firms. The aim of this study is to investigate how the employees of temporary-help service firms experience their situation as employed by one company and working at another. We have used a qualitative approach to reach an increased understanding for the daily situation of the contingent worker. The essay is based on participant observations and semi-structured interviews with six contingent workers.

No accidents or injuries should occur because of our public health care. It should be a place with high security and good quality in order to avoid this type of accidents. This is a tough situation when the public health care organization should have as good quality as possible despite savings. It is difficult for middle managers to improve patient safety in the absence of money.The purpose of this study is to explain the work with patient safety that middle manager perform during saving times. The perspective we will look into is how they work with patient safety as an ongoing change.