The purpose of this report is to survey Swedex AB?s production costs and to gather all info into a manageable calculation tool. This was made by time and motion studies, interviews of the personnel. All factors were gathered into an Excel chart.The calculation was made according to an additional-charge-method that was considered to satisfy Swedex AB?s goal.

The VAT Directive (2006/112/EC) does not regulate Member States? opportunities to intervene against tax evasion. The European Court of Justice has clarified the situation in case C-255/02 Halifax. This case establish that the universal principle against the abuse of rights applies to VAT, which means that Member States have the opportunity to redefine transactions not involving a breach of law but nevertheless goes past what the legislature envisaged at the introduction of the provision.A debate has risen as to whether the principle against the abuse of rights is equally ap-plicable in Swedish domestic law on VAT. The administrative court of appeal in Go-thenburg, Case No.

ABSTRACTChlamydia and Chlamydophila are species of a family of bacteria (Chlamydiaceae) that cause a range of diseases, including conjunctivitis, in a variety of animals including pigs and humans. Some species cause zoonotic disease. This study examined the occurrence of Chlamydiaceae in samples taken from the lower eyelid conjunctiva in pigs with and without conjunctivitis. The study was initiated based on a herd investigation aimed to examine the experienced increase of conjunctivitis in some finisher herds. This study was conducted as a case-control study, by collecting samples from 62 case pigs (16-26 weeks old) and an equal number of controls, from three herds in Uppland, Sweden.

In Scandinavia today many old harbour areas are developed into residential and commercial areas. For example are both Helsingborg city and Malmoe city in south Sweden planning to restructure some of their harbour areas to accommodate shops, schools, offices, residences et cetera. In Copenhagen in Denmark new plans for Nordhavn is also underway. In almost every plan proposal to redevelope an old harbour area the harbour activities are set a side to give room for new development. In Reykjavik, however, this has not been the case.

How can we use modern X-ray technology to raise awareness of the information that is hidden in historic upholstery? The materials and techniques add information to the history object in question and  about a profession that is sparsely documented in our country. The knowledge we have today has largely been obtained by studying damaged upholstery, or by removing the show cover and upholstery, a technique which involves high risk of damaging the upholstery. X-ray technology offers  a non- intrusive way to examine historical upholstery.Through case studies, I examined four artefacts. The artefacts went trough an inititial visual exam before being transported to The National Heritage Board in Visby where they underwent a thorough X-ray exam.

The purpose of this essay is to describe how probation service officers regard their professional role and their liberty of action within the motivational treatment program, MIK, and the probation organization. To answer the purpose three questions were formulated: 1) Does the probation service organization affect the individual discretion for the probation service officers, and in that case how? 2) Does the motivational treatment program, MIK, influence the probation officers? professionalism and their professional role? 3) What advantages and disadvantages do the probation service officers consider MIK being related to? The method conducted in the study was interviews with five probation service officers in Stockholm. The interviews were combined with a theoretical framework based on themes as organization, professional role, professionalism and motivation. The result showed that probation officers consider themselves to have a relatively high discretion within their work.

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Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

This bachelor thesis is studying the INTERREG cooperation between Denmark and Germany, and if there has been a change to the organization and the individual conditions due to the Danish regional reform in 2007. The research method used is semi-structured interviews and the participants are a mixture of politicians and civil servants. The study is based on two themes, change in work routines and cooperation, and change in visions and targets.The participants have experienced change, both positive and negative, in work routines and cooperation and to a lesser extent in visions and targets. Preparation is the key to success and makes the transition much easier, which has been the case for Denmark. Other mentioned aspects are more work due to more complicated applications, and that the politicians so far lack a regional perspective and tend to stick to the local.

Background: A majority of strategic alliances do not create value for the participants. One of the main reasons for the high failure rate is an inadequate process for partner selection. If the correct partner is not selected, it can have serious effects on the management of the partnership. This is a serious problem since failed alliances usually are very expensive for the involved companies. Purpose: The purpose of this thesis is to investigate which theoretical factors are important when selecting a partner for a strategic alliance.

The thesis explores what is meant by multiculturalism in today's Sweden based on burial grounds and funerals in a minor municipality. This is done through an ethnographic case study of the municipality of Vara. The study aims to investigate how multiculturalism looks and is responded to. The study maps which aspects are placed on multiculturalism in a minor municipality and which adaptations and compromises are highlighted. This is done within the framework of theories concerning multiculturalism and social identity, and the result of the empirical case study is presented by applying the theories to the material. From burial places and funerals, social collective and individual identities are analysed based on the social categories of religion/faith/secularity and place belonging, based on the perspectives of rituals and traditions as well as the location of the grave. The study finds that there are several aspects of multiculture in the burial grounds, as multiculture not only includes cultural influences from immigrants but also the different preferences of the local villages, in combination with the development of society, and Sweden in general.

Tendensen att försöka hitta de affärsmässiga argumenten (business case) för CSR (Corporate Social Responsibility eller företagens sociala ansvarstagande) började framträda på 1990-talet. Vetenskapsmännen insåg då att en enda forskningsdisciplin inte kan förklara hur företagens arbetssätt med CSR-frågor kan förbättra deras ?bottom line? och således bidra till en hållbar utveckling av samhället. Både teoretiker och praktiker har vänt sin uppmärksamhet mot framgångsrika företag (bästa praxis).  I korthet innebär ett business case inom CSR ett besvarande av frågan ?Vilka fördelar har företagen och samhället av CSR??.

The aim of this essay is to examine how the Internet functions as a communication channel to Event Marketing. We have investigated what makes the Internet unique as a communication channel for events and how Internet has been used for event marketing. We have mapped fundamental theories within marketing, media, communications and human-computer interaction, which together describe event marketing. We have carried out case studies on two event-marketing projects where the Internet has played a major role. The first project was XCT which is a project developed by the company Eventum AB.

The aim of the study was to compare productivity in first thinning of birch stands, when either energy- or pulpwood was harvested. The systems total profitability was also compared by including forwarding and chipping costs. A Gremo 950 HPVR harvester was used and the same driver was used under the entire study. During the pulpwood harvest a Logmax 4000b harvester head was used and a feller buncher head made by Silvatec was used during the energy wood harvest. Six study unit pairs were located in a birch dominated stand outside Ängelholm in Skåne.

When discussing local development attention is often given to the problems involved. Factors like decreasing population and inadequate infrastructure are two examples. Local politics has, however, lately been argued to have possibilities to affect its own development and its chances to achieve growth. Some of the most important factors from this debate are to make a community attractive for people and companies, committed leadership, the local business world with entrepreneurialism and a good business climate. These factors serve as a starting point for this discussion where focus is on the possibilities to achieve growth on the local level and the politics that is used for this purpose.To illustrate the chances to affect local growth I apply the theoretical perspective of regime theory and thereby examine the governing coalitions "power to" govern and not "power over" as the earlier theoretical perspectives in the area.