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.

Att vid 18 års ålder tvingas ansvara för sina handlingar är för många ett stort steg, inte minst då en del av ansvaret är ekonomi. Ungdomarna vänder sig ofta till föräldrarna med frågor, men var ska de vända sig när föräldrarna inte har svaret? Bankerna har börjat söka sig lägre ner i åldrarna med sin marknadsföring för att fånga kunden innan denne blir myndig, men fortfarande är det många frågetecken kring informationen ungdomarna behöver.Uppdraget var att undersöka vad ungdomar behöver för information i en webbplats riktad mot ungdomar från banken. En undersökning genomfördes med en enkätundersökning med 100respondenter och tre olika fokusgrupper som genererade att ungdomarna känner att banker är alldeles för avlägsna. En minskad distans skulle medföra att ungdomarna lättare vänder sig till banken vid frågor kring sin ekonomi vilket i sin tur medför att deras intresse kring privatekonomiska frågor ökar.Designförslaget som presenteras fokuserar mycket på en funktion med textbaserad personlig service med co-browsingfunktioner som tillåter en bankman guida den unga kunden genom webbplatsen.

Folkhälsovetenskapligt program.

Purpose: The aim of this thesis has been to study and obtain greater understanding of the consequences of active social media use. Specifically, in terms of social identity, social life and the sense of belonging. Secondly, the thesis studies the consequences of disconnecting and for a limited amount of time opt out of the social media context.Method/material:  The study is based on an explorative, cultural ethnographically-inspired method, in which four respondents were studied: two men and two women, all frequent users of social media. This was done in three steps: initial interviews, followed by social media diaries and finally a focus group. By allowing these methods to complement each other, the goal was to create an overall picture of the importance of social media in their everyday lives.The study's focus lies on the week in which the respondents kept social media diaries.

Denna uppsats är en utvärdering av stödsökandes upplevelser av kontakt med Sveriges tjejjourer och deras upplevelser av stödbehov. Syftet med utvärderingen var att undersöka hur de stödsökande upplever det stöd de får i sin kontakt med tjejjourerna och att inkludera de stödsökande i utvecklingen av tjejjourernas verksamhet. Detta genom att ta reda på vilka behov de stödsökande anser sig ha då de kontaktar en tjejjour. Empirin samlades in genom en kvalitativ enkät avsedd för tjejer som varit i kontakt med tjejjourerna. Empirin hanterades genom innehållsanalys och kategoriserades under teman.

Because social media is personal and reaches users directly, it has become an important means of communication for companies trying to reach out to their audience (Nygren & Wadbring, 2013). Especially the possibility of interactivity has been discussed as social media's big advantage. But how much two-way communication is actually possible on social media? This is a quantitative study that focuses on how Swedish Facebook users in the ages of 16-25 interact with companies on the social network. The aim was to contribute with increased information and knowledge about how the users mentioned above interact with the companies as well as how the users perceive the companies communication and presence on Facebook.

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.

The aim of this thesis is to study different aspects of the public libraries' investment in public access computers connected to the Internet. What level of accessibility can be found at the surveyed libraries concerning the number of computers open to the public, as well as chat and email services? What activities have been taking place with the computers in focus, and what have the goals of these activities been? Is there any control of content, and what aspects of the Internet are, if that is the case, subject to censorship. And how do the governmental policies relate to the surveyed libraries' intentions and activities regarding the Internet? In order to answer these questions, each main library in the 42 largest towns of Sweden was surveyed response rate: 100 %.

The aim with this independent degree project of master thesis is to find what the user opinions of the intranet in a county council is. The paper seeks how the question about how the culture in the organisation was affected by the use of the intranet. An important part is to explore the expectations and acceptance of the intranet and get a picture of which functions and services support day-to-day work with good quality. One goal is to find out how the intranet users feel that the communication, information and usability can be developed.The focus group interview is a qualitative method that has been applied for gathering data from the respondents, who participate in the investigation from the county council. The used method is unstructured focus groups containing the three dominating categories of staff in the county council.

My objective for this project was to create a short but thrilling 2D-animation intended as promotion for an online comic book. The purpose of the project was to learn more about animation and graphics, to further my artistic skills and to learn how to work in Adobe After Effects. I also wanted to learn more about scheduling, project methods and how to handle stress. During the ten weeks of the project I have created the story, the storyboard, the character design, the backgrounds and the animation. The voice over was recorded with the help of a fellow student who also made the music and the sound effects.

This report is an evaluation of the cooperation between the rescue command centre and the POSOM-groups (?Psychological and social support?) after the Tsunami catastrophe in December, 2004. The report describes the interaction between these two municipal administrations, what services the rescue command centre provided and how they gathered information. Finally the author suggests different solutions to how the collaboration within these different municipal administrations can be increased and improved in future times of crisis..

The purpose of this thesis is to investigate the functions of the public library for parents of infants and how they see the ideal library. The research questions are: How do parents of infants use the library and what are their experience of it? What opinions and wishes do parents of infants have regarding the library? How can library services be developed to better match the needs of the parents of infants? The theoretical approach is based on Marianne Andersson and Dorte Skot-Hansen?s model of the public library?s functions and the model of classification by Ellen-Merete Duvold and Gunnar Sæbø. To answer my research questions I have carried out three focus-group interviews with parents of infants. The study revealed that the public library functions as a cultural centre, a social centre, a knowledge centre and, to a certain extent, an information centre for the parents.

In this Masters thesis we investigate query expansion using an electronic thesaurus. We formed 30 topics from the library and information science field. For each topic three searches were made in the bibliographic database LISA Library and Information Science Abstracts via CSA Cambridge Scientific Abstracts. LISA has an electronic thesaurus attached. We used this thesaurus to form baseline queries, baseline queries expanded with synonyms, and baseline queries expanded with both synonyms and related terms.

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.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Konservatorprogrammet15 hpInstitutionen för kulturvårdGöteborgs universitet2012:20.