Denna uppsats inriktar sig på rekvisitet verksam i betydande omfattning (verksamhetsrekvisitet) i relation till ?vanliga anställda? i personalägda fåmansföretag. Det framgår i förarbetena att verksamhetsrekvisitet anses vara uppfyllt när delägarens arbetsinsatser har stor betydelse för vinstgenereringen. Den avgörande faktorn här är om delägaren genom arbetsinsatser genererat intäkter till företaget. Arbetsinsatser av ?vanliga anställda?, dvs.

The nitrogen cycle in freshwater bodies is complex and consists of many separate processes affected by a number of important factors for example oxygen concentration in the water, temperature and circulation. Knowledge of the different components of the nitrogen cycle exists; however, a complete and comprehensive picture is difficult conceptually as well as theoretically. The available literature illustrates that the research on nitrogen and the related freshwater processes is still associated with high uncertainty of how much of the supplied nitrogen from the catchment is transported with the water versus and how much is lost due to denitrification, sedimentation or uptake by plants. This report is an interdisciplinary survey of Nitrogen discharge permitting. The research focuses in particular on the decision-making process, the levels of scientific standard and the administrative framework.Application for Nitrogen discharge permits are decided by the Environmental Court with council from their own experts as well as relevant government authorities and organisations.

The objective of a site leasehold is to allow the lessee to occupy a specific plot of land. In return, the lessor imposes an annual ground rent. The ground rent ownership gives the lessor the possibility to capture the increasing in land value. As such, the rent is based on the value of the land multiplied with a percentage that reflects the yield of the land value. It is renegotiated every ten years.

During the period of occupation of Norway between the years 1940-1945 the National Lutheran Church took the responsibility of supporting the Norweigans in their ideological battle against the Nazis. This was a period named Holdningskampen in Norwegian history. One person to remember was Eivind Berggrav, bishop in Oslo diocese. He was the one responsible for the theological document of importance Kirkens Grunn that became important as a document against the Nazis and the small percentage of Christians that related to the naziinspired-church. Berggrav was also one of the founders of Den Midlertidlige Kirkeledelsen, the organisation responsible for the non-nazified churches.

Alla välmående företag tillfredsställer i dagsläget ett befintligt kundbehov med hjälp av ett värdeerbjudande, vilket även är en nödvändighet för att de överhuvudtaget ska anses vara livskraftiga. Detta behöver dock inte per automatik innebära att företaget har funnit den universella nyckeln till framgång. I ett företags strävan att uppnå ökad tillväxt och lönsamhet är det ofta nödvändigt att utöka kundunderlaget och börja betjäna en helt ny kundgrupp. Detta kräver dock att företag har förmågan att besvara hur företagets nuvarande värdeerbjudande är utformat, vilka gemensamma behov som den nya kundgruppen vill ha tillfredsställda och om det nuvarande värdeerbjudande måste anpassas för att bättre bemöta den nya kundgruppens behov. Denna anpassning kan dock vara problematisk då olika kundgrupper har olika problem och behov och värdesätter olika faktorer inom ett värdeerbjudande.

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

Despite the fact that the issue has been discussed for several decades, there are still no rules in Sweden mandating political parties and candidates to disclose received donations. Because of this lack of transparency, Sweden is not fulfilling some of its international obligations and has fallen behind in the international trend to increase the transparency of election campaign finance. The lack of disclosure rules in Sweden has led to extensive criticism, most notably from the Council of Europe´s group of states against corruption, Greco, who criticized Sweden in light of the guidelines on the subject from the Council of Europe. At this writing, a new proposal for disclosure rules is being prepared at the Department of Justice, DoJ. The proposal is to be presented in spring 2013.

abstract buzz marketing, the phenomena Have you ever thought about why the small French pastries called macarons suddenly became so extremely popular? Soon they were seen everywhere in the media, on every celebrity party and shortly after of course on every Swedish person?s cake dish. Could it be that a trendy it-girl happened to mention these lovely creations in her blog?What (or who) is it really that decides and controls what is popular and what is going to sell? If one individual can influence a whole group of followers it is definitely something marketers should take advantage of. One cannot any longer rely on traditional advertising, one needs to be more creative and rethink the possibilities to get through the media noise.

The title of the final thesis is Filmic landscapes ? film as representation, tool and practice in landscape architecture. The aim of the final thesis is to investigate how film as a medium can be used to describe, interpret and manipulate the understanding of a place and its design. What kind of aspects of landscape architecture can film as a medium in a design-process emphasize or create? How can filming, as a self-standing act, contribute to the understanding of the landscape and a landscape-related design-process? The thesis is divided into two parts, one theoretical part that consists of an essay, and one practical part that consists of a 11minute long filmic reflection of the ?Glass-houses?in Kosta, Sweden, created by the Swedish designer and architect Bruno Mathsson.

AbstractTurkey has emerged as a major actor in the Middle East over the last decade, since the ruling party AKP came to power in 2002. Turkey is now playing a mediation role in regional conflicts and has been speaking out loudly on sensitive issues such as the Iranian nuclear program and the Palestinian- Israeli conflict. Furthermore, Turkey has established close ties with the Arab world which has suffered the relationship with its long-time ally Israel. This new presence in Middle East has been criticized by Turkey's allies in west. Critics argue that the country is about to abandon its former western relationship and strengthen their ties with the Arab world instead.This thesis has two main purposes.

Green public procurement (GPP) can be used as an instrument to reduce carbon dioxide emissions, and consideration of environmental aspects within public procurement is becoming more common in Sweden and internationally. Two product groups that have been pointed out as especially important are transports and electricity, where the opportunities for public purchasers to reduce emissions are relatively large. This paper studies GPP which aims at reducing emissions, primarily of carbon dioxide, through environmental requirements within these two product groups. A theoretical analysis of cost-effectiveness, transaction costs and effects on technological development is performed, followed by a closer study of how these aspects appear in practice within GPP. The results indicate that a cost-effective allocation of reductions between the two product groups is most likely to be attained if the main part of emission reduction is achieved through environmental requirements on electricity. The cost for emission reduction within transports is relatively high, especially for heavy transports. For transportation services, more generally focused requirements on emission reductions could probably give greater environmental gains, but the existence of transaction costs steer the environmental requirements towards more technology specific types.

The purpose of this thesis is to identify and define Key Perfomance Indicators (KPIs) and value adding services which are used to describe the quality of Forias logistics services from different aspects. The KPIs should be attractive to both Foria and their customers, with the aim to strengthen the interaction between both parties.The basis for this work is a research in which a literature review and a survey of the market for Swedish logistic service providers were carried out. An analysis of the present situation of Foria was carried out, where a number of people in the company were interviewed. These elements were used together with definitions of KPIs to perform the analysis of the work.The result of the work is ten KPIs that have been created and developed for Foria and which are considered to be attractive to both Foria and the selected customers. The KPIs are: · ECO-driving (binary) ? the company has ECO-driving-educated drivers· ECO-driving (comparison figure) ? all drivers individual driving and its resulting exhaust emissions are compared· The environmental impact ? a total of exhaust emissions from all vehicles belonging to a single business, measured in tonne-kilometres· Complete order ? portion of fields with accurate information (in an order), with the possibility of error categorization· Delivery reliability ? time difference between expected and actual delivery, average for all orders· On-time ? the number of days and hours of difference between the expected and the actual time, for all activities of the order· On-time (activity) ? the number of hours and minutes of difference between the expected and the actual time, for each individual activity of the order· Divergence ? a categorization of all causes of divergence and its responsible department· Level of integration ? the level of cooperation between the logistic service provider and the customer· Customer satisfaction ? how well an order will meet the expectations of the customer The KPIs are described in detail with definitions, how they can be used and what is required to implement them in the service process of Foria.

Europe has, since the economic crisis of 2007, gained increasing social segregation. The gap between rich and poor has increased and the large number of hidden statistics regarding people excluded from the labor market is greater than in many years. Social exclusion has thus taken a toll on community groups that already before the crisis had a hard time getting included. Groups such as young, elderly, immigrants and people with mental of physical disabilities. To curb this development, the European Commission have, since the 2004 directives, enabled public sector clients to, through procurement of goods, services and contracts, include measures that promote social consideration.Social consideration is a term that have been a part of Swedish procurement legislation since 2007, and was updated in 2010.

AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.