The subject of sms-loans is examined by using primary and secondary sources?. This form of credit is formally independent from other obligations with a very short credit period and the amount of the loan is low. This form of credits is applied by mobile phones and on the internet by several companies, some of them are presented in this essay. These type of creditors do not come under any sanctions from the Swedish Financial Supervisory Authority as is customary for other creditors, they only need to register.

The Internet offers an abundance of information. This information is easy to access in technical terms, however it is difficult to find. At present there is a wide variety of search services to choose from. This master's thesis is about selecting the appropriate search service for a certain question. Are different types of services suitable for different types of questions, and if so, which services for which questions?To answer this, I have undertaken one theoretical and one empirical study.

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

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.

Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

There is a lack of published material regarding designing graphical user interfaces of so called integrated video uploading services. The term integrated video uploading services refers to homepages that do not have video uploading as its primary purpose but which still offers that service to its visitors. The aim of this thesis was to improve the amount of published material about designing graphical user interfaces for integrated video uploading services. This was done by performing a literature study to find general design guidelines which can be applied to design of integrated video uploading services. Thereafter the functionality and design of dedicated video uploading services was analyzed.

Today?s society is very focused around technology and something that is very popular is the usage of mobile devices such as Smartphones or Tablet computers. One of the reasons why these devices are so popular, is because of the large amounts of services or ?apps? that they can provide for the user. They can do a lot of things that makes everyday living easier for the users.The focus of this study is to find out what kinds of mobile services the users of these devices are expecting and/or wishes to see in the future and what is required to be able to develop and use these services in a good way.We started of the study by searching for earlier studies on the same or similar subjects.

This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.

Author: Martina Holgersson och Pranvera VishajSupervisor: Matts MosessonTitle: ?A study about how Social Services understand and put child perspective into practice?The purpose of this study is to describe and understand how the child perspective is perceived and put into practice by the Social Services. Our questions were: ?How is the child perspective perceived by the Social Services?? and ?In what way is the child perspective put into practice in the Social Services? work?? Our approach to knowledge is based on the hermeneutic tradition of knowledge. The essay rests upon semi-structured interviews with ten Social Services? workers.

This paper aims to study, from a legal dogmatic method, the Swedish legislation on fixed-term work related to the EU directive 99/70/EC1. In particular, the directives demand to prevent abuse of frequent temporary employment.An employer may, in agreement with the Swedish legislation combine different types of temporary employment, to prolong the time in the temporary employment. In this proceeding an employer can avoid employing an employee in a permanent position. For example, an employee can be employed in a probationary period of six months, in a general temporary employment for a maximum of 24 months, and thereafter in a temporary position for a maximum of 24 months before the employment turns into a permanent position. This provided that the employments were made by the same employer, and within five years.

För att underlätta program-till-programkommunikation har SOA (Service Oriented Architecture) utvecklats. SOA har som mål att bidra med riktlinjer för att det ska bli lättare för två applikationer att kommunicera med varandra (Samtani & Sadhwani 2002a). Web Services är en standard som bygger på SOA-arkitekturen och det som gör Web Services speciellt är att tekniken ska vara plattforms- och språkoberoende (Clabby, 2003).Sun och Microsoft har utvecklat varsin plattform för utveckling av Web Services-applikationer. I denna rapport genomförs en litteraturstudie för att undersöka vilket stöd plattformarna har för utveckling av Web Services och för att ta reda på vilka skillnader som finns mellan plattformarna. Skillnaderna undersöks sedan för att se om de kan leda till problem då en användare vill integrera Web Services skrivna i olika plattformar.Resultatet i denna rapport visar att de båda plattformarna har ett bra stöd för att utveckla Web Service-applikationer.

ROS är ett produktnära system som stödjer planering och återrapportering i stålverket. Sandvik vill undersöka möjligheterna att modernisera användargränssnittet på detta system som idag är terminalbaserat till ett modernt grafiskt interface. Två metoder analyseras, den ena innebär att använda en kommersiell produkt för screen scraping och den andra metoden är Web Services Integration Toolkit som är freeware. Resultatet från analysen visar att Web Services Integration Toolkit klarar av att uppfylla de mål som är satta. En testkörning av Web Services Integration Toolkit görs också på ROS och resultat visar att metoden fungerar även fungerar i praktiken..

The problem with passive farmers has arised as an effect of the European Union´s common agricultural policy (CAP) and the decouplement from production-based payments. Payments to passive farmers contradict the purpose of the single payment scheme and constitute a great cost for the EU. The new contractual period after 2013 has given rise to discussions on the direction of the CAP with a purpose of increasing the efficiency of the single payment scheme, and reducing passive farming. The aim of the study is to increase the knowledge about a few factors? influence on passive farmers? attitudes towards land use and the CAP.

The purpose of this study is to examine and explain why three Swedish public libraries failedin their ambition to act as information services for small and medium-sized firms (SMF). To support this purpose two major assumptions are made:1) Public libraries who plan to run this kind of "business" must act with the same means as "professional" services.2) The service must be adjusted to the information needs of the customer.Based on these assumptions sixteen factors which are crucial to the "success" for this kind of service are presented.Applied to the information services of Lidkoping, Sölvesborg and Västervik, these factors reveal a number of shortcomings and mistakes made by the libraries.To understand this result these information services are seen as parts of a traditional Swedish public "library-thought". It is shown that, fundamental ideas in the way the public libraries are defined, like the responsibility to act in a neutral and democratic way, also characterised the three information services.These ideas together with the opinion of SMF as a "rational" information-consumer resulted in information services who did not meet the information-needs and information-behaviour of SMF..

The aim of this thesis was to study elderly people?s experiences of and approach to their usage of home care services with tax deduction. The aim was also to describe how elderly people reason about their underlying motives of using home care service with tax deduction. The study is based on six qualitative interviews with people between the ages of 65 and 80, living in Nacka, Sweden. This thesis is a collaboration with Stiftelsen Stockholms la?ns A?ldrecentrum/ Stockholm Gerontology Center and part of their follow up study concerning simplified administration for elderly people applying for home care services in Nacka.